Relevant bibliographies by topics / Accounting of costs

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  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Accounting of costs'

Author: Grafiati
Published: 4 June 2021
Last updated: 17 February 2022

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Journal articles on the topic "Accounting of costs"

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Serpeninova, Yulia, Inna Makarenko, and Anna Linska. "Logistics costs accounting: challenges for identification in Ukrainian accounting practice." Accounting and Financial Control 2, no. 1 (May 28, 2019): 47–53. http://dx.doi.org/10.21511/afc.02(1).2018.05.

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Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs. Classifying and registering logistics costs becomes more important in this regard. At this stage of Ukrainian accounting practice, there are challenges for logistics costs accounting such as their identification and registration. Methodological basis of study among different logistics concepts (concept of general logistics costs, concept of reengineering business processes in logistics, concept of an integrated logistics strategy, concept of supply chain management) was total logistics costs concept or the concept of full value as well as process-oriented approach. In the work, the generalization and formalization of existing approaches to the logistics costs accounting was made. Feasibility of using a process-oriented approach among other approaches (absorption costing, direct costing target costing, kaizen costing, etc.) were substantiated. The algorithm of identification and registration of logistics costs for Ukrainian enterprises was proposed. It is based on such inclusion in the relevant economic process (supply, production, sales and administration of logistics processes) and the use of a new consolidated account 29 “Logistics costs”. This authors’ approach to solving the problem of identification and registration of logistics costs for accounting purposes allows to optimize and increase the informativeness of accounting logistics costs reflection in Ukrainian accounting practice.
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Ляхович, Галина Іванівна. "Costs for accounting outsourcing as accounting object." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 2(37) (September 25, 2017): 51–54. http://dx.doi.org/10.26642/pbo-2017-2(37)-51-54.

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Podmeshalska, Yu, and V. Stepanenko. "ACCOUNTING FOR SALES COSTS." Investytsiyi: praktyka ta dosvid, no. 24 (December 28, 2018): 31. http://dx.doi.org/10.32702/2306-6814.2018.24.31.

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Pitt-Watson, David. "ACCOUNTING FOR HIDDEN COSTS." Business Strategy Review 26, no. 2 (June 2015): 20. http://dx.doi.org/10.1111/2057-1615.12027.

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Macintyre, Donald, and Sherman Hayes. "ACCOUNTING FOR MARKETING COSTS." Bottom Line 3, no. 1 (January 1990): 31–34. http://dx.doi.org/10.1108/eb025213.

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Dombrovskaya, Elena Nikolaevna. "Accounting and tax accounting of antiviral measures costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 9 (September 1, 2020): 9–17. http://dx.doi.org/10.33920/med-17-2009-01.

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The article discusses the peculiarities of accounting and tax accounting for the costs of implementing antiviral measures. The perspective of article differs in special relevance in the conditions of COVID‑19 pandemic. Based on the review of the existing regulatory framework, the procedure for organizing and documenting these costs was considered. Peculiarities of accounting of antiviral measures costs are considered for commercial and public sector organizations. The tax mechanism is presented taking into account the current regulatory framework, explanations contained in letters from the Ministry of Finance and other departments.
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TUNCEZ, Hacı Arif, and Bilal ERDEM. "ENVIRONMENT ACCOUNTING AND ENVIRONMENTAL COSTS." INTERNATIONAL REFEREED JOURNAL OF RESEARCH ON ECONOMICS MANAGEMENT, no. 10 (December 30, 2016): 35. http://dx.doi.org/10.17373/uheyad.20161024414.

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Blinova, Ulyana, Darya Rozhkova, and Nadezhda Rozhkova. "MANAGEMENT ACCOUNTING OF INNOVATION COSTS." Vestnik Universiteta, no. 1 (2018): 43–48. http://dx.doi.org/10.26425/1816-4277-2018-1-43-48.

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Baiman, Stanley, and James Noel. "Noncontrollable Costs and Responsibility Accounting." Journal of Accounting Research 23, no. 2 (1985): 486. http://dx.doi.org/10.2307/2490822.

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Weidman, Stephanie M., Carol N. Welsh, and Lawrence N. Bonino. "Accounting for Environmental Remediation Costs." Business and Professional Ethics Journal 13, no. 1 (1994): 147–63. http://dx.doi.org/10.5840/bpej1994131/23.

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Dissertations / Theses on the topic "Accounting of costs"

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Li, Zheng-ming. "Political costs and accrual adjustments." Thesis, Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B2057714X.

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Bellows, Dustin Fredrick. "Examination of Exterior Wall Assemblies Using a Full Costs Accounting Framework and Benefit Costs Analysis." Thesis, Prescott College, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10109468.

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Designers and builders focused on green innovations often struggle to know well the costs and benefits of their proposed projects. As such, some are reluctant to innovate beyond the well known, as even modest projects are costly in nearly all respects. This project is designed to provide data to promote actionable recommendations and strategic decision criteria for commercializing a model for exterior wall assemblies constructed with straw bales and earthen plasters. The wall assemblies are specific for houses built in hot arid climates using vernacular architecture and site-available earthen soils that take into account resiliency, environmental and social accountability, and affordability. These data derive from secondary research, four case studies, and two experimental build projects. A Full Costs Accounting (FCA) framework and Benefit Costs Analysis (BCA) assess costs, impacts, and benefits for the two experimental build projects that used the same amount of building material as measured in cubic feet (± 3%) but were constructed from different materials and design strategies for exterior wall assemblies. Results from the builds’ FCA indicate that imported materials needed for a conventional wood framed wall assembly used 204% more fuels in the production process (cradle-to-factory gate) and 733% more diesel fuels in the transportation process (factory gate-to-retail store) than a vernacular build’s wall assembly. Upfront labor costs were increased by 287% when using site-available soils for earthen plasters instead of imported lumber for a conventional wall assembly. Benefits (BCA) for the straw bale and earthen plaster construction include reduced impacts upon the extraction site, increased resiliency and social cohesion, and limited requirements for capital investments. This research contributes to the assessment tools available for stakeholders to make more informed decisions when investing in multi-faceted affordable housing projects in hot arid regions throughout the world.

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Parayre, Roch. "Essays on decision making and the sunk cost phenomenon." Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31079.

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This dissertation consists of three separate essays, each dealing with a different aspect of the sunk cost phenomenon. The first essay proposes a multiattribute utility model of the sunk cost phenomenon. We argue that this phenomenon, the tendency toward over-investment in losing courses of action, is the result of tensions between economic and psychological factors such as cognitive dissonance. We formalize this tension by decomposing the investor's total utility into its economic and psychological components, and develop a two-attribute utility model which describes sunk cost behavior. We establish the interaction between the economic and psychological factors, which determines the form of the resulting model, both for decisions under certainty and under uncertainty. The model helps reconcile past explanations of sunk cost behavior, and also generates new predictions. We explore the behavioral ramifications of the model, and introduce formal concepts that are useful in characterizing the presence and intensity of a sunk cost effect. The model is then extended beyond the sunk cost problem, to more general allocation situations involving multiple projects or mental accounts. The second essay examines some of the strategic implications of the sunk cost phenomenon in sequential allocation decisions. Drawing from psychology and behavioral decision theory, we first present a typology of possible causes for this tendency. We then present a generic two-period allocation model of the phenomenon within a utility-maximization framework, and derive some comparative statics results - thus showing that the sunk cost phenomenon can be accommodated within formal micro-economic models. The model is used to formalize many of the possible causes of the phenomenon. We then move on to the analysis of some implications of this behavior in strategic situations. A strategic game analysis is used to derive the optimal allocations as a function of sunk cost behavior. We establish when this behavior can be used as a successful precommitment strategy by the sunk cost player, and when it is exploitable by an opponent. Numerous strategic applications of our game-theoretic approach are discussed. The third essay addresses key questions surrounding the financial implications of sunk cost behavior by using data on actual decisions made by firms, and the stock market reaction to these decisions. Specifically, using field evidence we test for the presence of a systematic sunk cost phenomenon in allocation decisions made by publicly traded firms, as recognized by the stock market and reflected in the prices of these firms' shares. We use a financial event study methodology to determine whether share prices reflect the stock market's belief that managers display a sunk cost effect, and use these results to infer the magnitude of the financial implications or "cost" of managers' sunk cost behavior to these firms.
Business, Sauder School of
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Lawson, Gerald H. "Essays on aspects of the economic implications of accounting." Thesis, University of Manchester, 1994. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.284233.

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Abuarqoub, Mohammad. "Strategies to Reduce Excessive Transition Costs to the International Financial Reporting Standards." Thesis, Walden University, 2018. http://pqdtopen.proquest.com/#viewpdf?dispub=10748396.

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The excessive cost of the transitioning from the Generally Accepted Accounting Principles (GAAP) to the International Financial Reporting Standards (IFRS) is a vital business challenge. Based on the transaction cost economics (TCE) theory, the purpose of this qualitative single case study was to explore strategies that some of the organizational financial professionals use to minimize excessive transition costs from GAAP to IFRS accounting systems. Data were collected from 3 financial professionals of a corporation located in the west coast region of Northern California using semistructured interviews, besides reviewed public records, and studies of developed countries that adopted IFRS. Using the thematic analysis approach, 4 themes emerged, (a) strategic planning and strategy, (b) strategies formulation, implementation, and evaluation, (c) contract negotiation and enforcement, and (d) information system and project cost. The findings of this study could add practical knowledge of focused and consistent actions to IFRS adoption strategies, which could give priority to reducing the costs of the transaction from implementing GAAP to IFRS in local firms’ financial reporting. The implications for positive social changes could include the potential to enhance knowledge of financial reporting, motivate investments, increase economic resources, and improve local employment growth.

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Kelly, Benjamin. "Sunk cost accounting and entrapment in corporate acquisitions and financial markets : an experimental analysis." Thesis, St Andrews, 2008. http://hdl.handle.net/10023/427.

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Bazalar, Reyes Alberto Isaac. "Sistema de costo estándar en el costo unitario en una empresa de cerámicos San Juan S.A.C. del Distrito de Lurín, año 2016." Bachelor's thesis, Universidad Ricardo Palma, 2017. http://cybertesis.urp.edu.pe/handle/urp/1382.

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La implementación de un sistema de costos para empresas industriales de porcelanato en base a la arcilla y esmaltes requiere definir ciertos temas que influyen en la determinación del costo de producción. Así tenemos, que la materia prima, mano de obra y los costos directos e indirectos agregados para la fabricación influye en la determinación del costo a ser aplicados a la producción en el periodo correspondiente. En el presente trabajo de investigación tiene como objetivo proponer a la gerencia general el sistema de costos estándar para calcular los elementos del costo con mejor precisión. La metodología consiste en presentar el caso de una empresa industrial – porcelanato dedicado a la producción de porcelana, pisos y revestimientos cerámicos, implementando como el sistema de costos estándar implica en la determinación del costo unitario. Se concluye que el sistema por estándar tiene incidencia en la determinación del costo de producción de una empresa industrial – cerámico. Ya que a la fecha la empresa no cuenta con un apropiado sistema de costos que incide en la determinación y cálculo en los impuestos, en el control y cálculos de los inventarios. Implementation of the United Nations System Cost for Industrial Enterprises in the base porcelain clay and glaze requires defining certain issues that influence the determination of the production cost. Thus, we have the raw material, labor and direct and indirect costs for manufacturing aggregates influences the determination of Being a cost applied to production in the corresponding period. In the present research aims to propose to the general management system standard costs to calculate the cost elements with more precision. The methodology is to present the case of an industrial enterprise - porcelain tile dedicated to the production of porcelain floors and ceramic tiles, implemented as the standard cost system involves determining the unit cost. It is concluded that the system standard has an impact on the determination of cost of production of an industrial company - ceramics. Since the date the company does not have an appropriate cost system that affects the determination and calculation of taxes, control and inventory calculations.
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Freitas, Valeska Rodriguez Lucas de. "RCA : resource consumptions accounting." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/72263.

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Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelos existentes. Muitos autores defendem o RCA como sendo um grande aliado aos gestores e ao setor financeiro por ser de fácil entendimento, apurar a capacidade ociosa e principalmente por apurar os custos com maior precisão em relação aos métodos mais utilizados atualmente. O RCA deve superar ao método ABC – Activity Based Costing, pois ele possui algumas vantagens em relação a este, por exemplo, como tratar separadamente os custos fixos dos variáveis, evitando assim rateios arbitrários e gerando uma apuração dos custos dos produtos e das atividades com maior precisão, além de apurar a capacidade ociosa, auxiliando assim os gestores na tomada de decisão. O RCA, assim como o ABC, é caro de ser implantado, pois precisa ser utilizado junto com sistemas integrados, sendo a sua principal desvantagem.
Due to market competition, the cost control becomes a critical tool to assist managers in taking decisions pursuing the cost reduction improving the companies profitability. This dissertation is about a new cost management system, the RCA - Resource Consumption Accounting, which has not been adopted yet by any company. This new cost management system was applied as a pilot model for an American company and the results were favorable to him. Many authors support RCA as a great ally to managers and financial managers because it is easy to understand, work with embedded systems, and determine the idle capacity mainly determine costs with greater accuracy compared with the methods currently used. The RCA must overcome to ABC - Activity Based Costing, because presents some advantages over this, for example, treat separately the fixed costs of the variable ones, avoiding arbitrary apportionments and generating a calculation of the costs of products and activities more accurately, also determine the idle capacity, thereby assisting managers in taking decision. The RCA, as ABC, is expensive to deploy because it must be used with integrated systems, being its main disadvantage.
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Šalčiuvienė, Virginija. "Išlaidų apskaitos sistemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_161202-44733.

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Tyrimo objektas - išlaidų apskaitos sistemos Tyrimo tikslas - palyginti ribinę, absorbcinę ir ABC išlaidų apskaitos sistemas ir pagrįsti netiesioginių išlaidų paskirstymui naudingiausią išlaidų apskaitos sistemą. Uždaviniai: išstudijuoti teorinius valdymo apskaitos sistemų pagrindus; nustatyti ribinės, absorbcinės ir ABC išlaidų apskaitos sistemų skirtumus, privalumus bei trūkumus; pagrįsti ABC išlaidų apskaitos sistemos taikymo tikslingumą, skirstant netiesiogines išlaidas. Tyrimo metodai – Lietuvių bei užsienio autorių darbų išlaidų apskaitos sistemų klausimais analizė, grafinis, palyginimo, anketinė apklausa.
The object of research – cost accounting systems. The aim of research – to compare absorption, variable, activity-based systems and substantiate indirect costs dispensation most useful cost accounting system. The objectives of the work : explore theoretical managerial cost accounting systems; to identify the variable, absorption and activity-based cost accounting systems differences, advantages and disadvantages; to substantiate activity-based system used expediency, distributive of indirect costs. These methods were used while writing the work: Lithuanian and foreign authors work on cost accounting systems literature collection, analysis, graphic and question airing.
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Pereira, Raynolde. "Taxes, endogenous financial distress costs, and the choice between private and public debt." Diss., The University of Arizona, 2001. http://hdl.handle.net/10150/280709.

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This dissertation examines the role of taxes and financial distress costs in the incremental financing choice between private and public debt. Theory suggests it is easier to renegotiate and restructure private debt claims outside bankruptcy. While financial distress costs may matter in the choice between private and public debt, the primary motivation for this study is to examine whether the relationship between financial distress costs and the private-public debt choice is dependent on firm's marginal tax rates. The point being firms more likely to default on their debt will exploit tax savings using private debt claims. Using a sample from the SDC database, I find a positive relationship between the issuance of private debt and the proxy for firms' financial distress costs. Additionally, I find a positive and significant relationship between the interaction of taxes and financial distress costs and the issuance of private debt claims. This supports the argument that the relationship between financial distress costs and the choice of debt is dependent on the firm's tax status. The intuition is that while financial distress costs differ between private and public debt claims, firms are likely to exploit this cost differential in the presence of positive tax savings available through the issuance of debt. Overall, the results are robust to alternative specifications of financial distress costs. The empirical models also control for variables that may lead to cost differential between private and public debt claims. I find firms with high growth opportunities are more likely to issue private debt claims. Consistent with the economies of scale argument, I find public debt tend to be denominated in large issues. I also find that large firms are more likely to issue in public debt markets. One argument here is that large firms do not require the close monitoring provided by private lenders. Finally, as documented in prior studies, I find that regulated firms are less likely to issue private debt claims.
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Books on the topic "Accounting of costs"

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Institute of Chartered Accountants in England and Wales. Accounting for Pension costs. London: ICAEW, 1988.

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McGee, Robert W. Accounting for data processing costs. New York: Quorum Books, 1988.

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Robert, Bloom, ed. Opportunity cost in finance and accounting. New York: Quorum Books, 1990.

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T, Horngren Charles. Solutions manual for Cost accounting: A managerial emphasis. 6th ed. Englewood Cliffs, N.J: Prentice-Hall, 1987.

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Meltzer, David. Accounting for future costs in medical cost-effectiveness analysis. Cambridge, MA: National Bureau of Economic Research, 1997.

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Environment, New Zealand Ministry for the. Landfill full cost accounting guide for New Zealand. Wellington, N.Z: Ministry for the Environment, 2004.

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Board, Accounting Standards. Aspects of accounting for pension costs. London: Accounting Standards Board, 1998.

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Quinlan, Terence A. Chargeback and IT cost accounting. Santa Barbara, CA: IT Financial Management Association, 1989.

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American Institute of Certified Public Accountants. Accounting Standards Executive Committee. Reporting on advertising costs. New York, N.Y: AICPA, 1993.

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Trusov, A. D. Uchet zatrat v kompleksnykh proizvodstvakh. Moskva: "Finansy i statistika", 1987.

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Book chapters on the topic "Accounting of costs"

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Collis, Jill. "Product Direct Costs." In Management Accounting, 28–43. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-33590-6_3.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Costing for indirect costs." In Business Accounting, 410–29. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_14.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Costing for indirect costs." In Business Accounting, 298–313. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_13.

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Demski, Joel S. "Joint Costs and Cost Allocation." In Managerial Uses of Accounting Information, 169–200. Boston, MA: Springer US, 1997. http://dx.doi.org/10.1007/978-1-4613-3641-9_8.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Costing for product direct costs." In Business Accounting, 389–409. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_13.

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Hussey, Roger. "Calculating Variable and Incremental Costs." In MBA Accounting, 334–60. London: Macmillan Education UK, 2014. http://dx.doi.org/10.1007/978-1-137-40435-0_12.

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Collis, Jill, Andrew Holt, and Roger Hussey. "Costing for product direct costs." In Business Accounting, 283–97. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_12.

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Dodge, Roy. "Accounting for pension costs." In The Concise Guide to Accounting Standards, 159–63. Boston, MA: Springer US, 1991. http://dx.doi.org/10.1007/978-1-4899-7096-1_23.

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Medema, Steven G. "Pricing, Accounting and Costs." In Ronald H. Coase, 41–62. London: Palgrave Macmillan UK, 1994. http://dx.doi.org/10.1007/978-1-349-12486-2_3.

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Stahmer, Carsten. "Integrated Environmental and Economic Accounting." In Social Costs and Sustainability, 100–118. Berlin, Heidelberg: Springer Berlin Heidelberg, 1997. http://dx.doi.org/10.1007/978-3-642-60365-5_7.

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Conference papers on the topic "Accounting of costs"

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Baikalova, N. A. "Tenant Costs: Accounting and Taxation." In ТЕНДЕНЦИИ РАЗВИТИЯ НАУКИ И ОБРАЗОВАНИЯ. НИЦ «Л-Журнал», 2018. http://dx.doi.org/10.18411/lj-10-2018-75.

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Yılmaz, Baki, Fatma Özlem Yılmaz, and Naim Ata Atabey. "Environmental Accounting and Environmental Costs." In International Conference on Eurasian Economies. Eurasian Economists Association, 2013. http://dx.doi.org/10.36880/c04.00828.

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The result of economic improvement and growth; rapidly population increase, technologic development, rapid industrialization, extreme water, air and soil pollution bring the enviromental problems. The increase lived in the environmental problems has caused an environmental conscious emerges, roots, and spills. With environmental conscious aganist the environmental problems; in the environmental costs and environmental accounting topics significant developments appear. Environmental Accounting aims at explaining the interaction between economy and environment by the information that it produces. The main approach in understanding of environmental accounting and environmental costs are to include changes in the natural environment into the national/regional accounts or corporate balance sheet. Our this Study serves the goal of the necessity of the subject of Environmental Accounting and Environmental Costs by aiming at providing for evaluating the damages in the natural environment in our world inside the process of globalization, in both a macro and micro level, and in a social, cultural, and economical structure.
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Jagger, Doug, and Dave Korpach. "Identifying and Accounting for Environmental Costs." In 1998 2nd International Pipeline Conference. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/ipc1998-2115.

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Protection of the environment has been and will continue to be a major issue facing the pipeline business around the world. Many of the decisions companies make relating to future investments and ongoing operations have environmental implications. These decisions can have significant cost implications that impact the bottom line of oil and gas transportation companies. Most companies do not track their environmental costs rigorously and thus, do not have a good understanding of the magnitude of these costs. Recently, we have undertaken studies to define and identify the major environmental cost drivers in the industry. As part of these studies, we identified some potential measures of environmental performance and actually measured certain aspects of environmental performance in pipeline companies. This paper will provide insights into the major environmental cost drivers in the industry and will define these cost drivers. It will provide some ideas on “what to measure” relating to environmental costs. Implementing an environmental cost management system is not a trivial task. It is difficult to assess how much of the cost associated with a certain investment is related to the environment. This can only be determined on a project by project basis and will also be unique from company to company. Although there is no “cookbook” approach to implementing this system, this paper will provide some guidance for implementing such a system.
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Kurmanbekov, Obolbek. "Accounting Losses in the Calculation Process of Production Costs." In International Conference on Eurasian Economies. Eurasian Economists Association, 2017. http://dx.doi.org/10.36880/c09.02018.

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The drawback of the traditional approach to accounting for losses from defects is the common accounting. Part of the losses is due to the peculiarity of the production technology, and they must be included in the production costs. To account for excess losses in the calculation of the cost of production unit, it is necessary to add two indicators: the normative and over-standard losses. Suggestions of loss accounting in the process calculating allow one to increase the reliability of determining the cost of production, on the one hand, and, on the other, to generate information necessary for managing production costs.
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Kusumawardani, Media, Achmad Soediro, Fardinant Adhitama, and Desri Yanto. "Debt Costs and Acquisition in Indonesia." In 5th Sriwijaya Economics, Accounting, and Business Conference (SEABC 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200520.046.

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Schwarz, Christopher, S. Schmidt, A. Sellner, and E. Zinser. "Service Oriented Cost AccountingUtilization-based Accounting and Charging of IT Service Costs." In International Conference on Advances in Computer Science and Engineering. Paris, France: Atlantis Press, 2013. http://dx.doi.org/10.2991/cse.2013.11.

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Jaikrajang, Buntarika. "Environmental External Failure Costs of the Manufacturing Sector in Thailand." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-043.

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Ismail, Rina Fadhilah, Roshayani Arshad, and Siti Aishah Md Sallah. "Board Composition, Proprietary Costs, Discretionary Risk Disclosure and Firm Performance." In Annual International Conference on Accounting and Finance. Global Science & Technology Forum (GSTF), 2011. http://dx.doi.org/10.5176/978-981-08-8957-9_af-060.

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Soikkeli, Jukka, Luis Muñoz-González, and Emil Lupu. "Efficient Attack Countermeasure Selection Accounting for Recovery and Action Costs." In ARES '19: 14th International Conference on Availability, Reliability and Security. New York, NY, USA: ACM, 2019. http://dx.doi.org/10.1145/3339252.3339270.

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Dmitrishina, E. V. "Applying Machine Learning To Statistical R&D Costs Accounting." In II International Conference on Economic and Social Trends for Sustainability of Modern Society. European Publisher, 2021. http://dx.doi.org/10.15405/epsbs.2021.09.02.12.

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Reports on the topic "Accounting of costs"

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Meltzer, David. Accounting for Future Costs in Medical Cost-Effectiveness Analysis. Cambridge, MA: National Bureau of Economic Research, February 1997. http://dx.doi.org/10.3386/w5946.

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Krueger, Alan, and Helen Levy. Accounting for the Slowdown in Employer Health Care Costs. Cambridge, MA: National Bureau of Economic Research, January 1997. http://dx.doi.org/10.3386/w5891.

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Carleton, Tamma, Amir Jina, Michael Delgado, Michael Greenstone, Trevor Houser, Solomon Hsiang, Andrew Hultgren, et al. Valuing the Global Mortality Consequences of Climate Change Accounting for Adaptation Costs and Benefits. Cambridge, MA: National Bureau of Economic Research, July 2020. http://dx.doi.org/10.3386/w27599.

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Boynton, C. E. IV, and J. P. Boone. An evaluation of accounting-based finding costs as efficiency measures for oil and gas exploration. Office of Scientific and Technical Information (OSTI), August 1994. http://dx.doi.org/10.2172/10117761.

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Bansel, Prateek, Rubal Dua, Rico Krueger, and Daniel Graham. Are Consumers Myopic About Future Fuel Costs? Insights from the Indian two-wheeler market. King Abdullah Petroleum Studies and Research Center, August 2021. http://dx.doi.org/10.30573/ks--2021-dp13.

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India has the world’s third highest carbon dioxide (CO2) emissions, after China and the United States. The transportation sector is the third largest contributor to carbon dioxide emissions in India, accounting for roughly 11% of all carbon dioxide emissions in 2016. Road transport accounts for around 94% of the total carbon dioxide emissions of the transportation sector.
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Prater, Mary A. Integrated Cost Accounting System. Fort Belvoir, VA: Defense Technical Information Center, July 1992. http://dx.doi.org/10.21236/ada258587.

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Zankovskij, S. S. ON IMPROVEMENT OF REGULATORY LEGAL ACTS, STATEMENT OF THE PROCEDURE OF THE ORGANIZATIONS OF THE DEFENSE INDUSTRIAL COMPLEX OF SEPARATE ACCOUNTING OF COSTS PRODUCTION OF CIVIL PURPOSE AND PRODUCTS DUAL PURPOSE. Modern Science, 2020. http://dx.doi.org/10.18411/0131-5226-2020-60002.

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Hamilton, W. R., D. C. Keeton, and S. L. Thomson. Cost Accounting System for fusion studies. Office of Scientific and Technical Information (OSTI), December 1985. http://dx.doi.org/10.2172/6133903.

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Spelter, Henry. VENVAL : a plywood mill cost accounting program. Madison, WI: U.S. Department of Agriculture, Forest Service, Forest Products Laboratory, 1991. http://dx.doi.org/10.2737/fpl-gtr-68.

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Cloos, John J., and James D. McCullough. New Accounting Systems and Their Effects on DoD Cost Estimating. Fort Belvoir, VA: Defense Technical Information Center, December 1989. http://dx.doi.org/10.21236/ada218247.

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