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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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Russo, Caio Ponara. "Sticky costs: uma análise crítica da teoria e metodologia utilizada em trabalhos publicados sobre o comportamento de custos." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06092017-165830/.
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O objetivo desse trabalho consiste em comparar a teoria e a metodologia utilizadas em pesquisas sobre o comportamento assimétrico dos custos (Teoria dos StickyCosts) com outras vertentes teóricas que também explicam o comportamento dos custos, como a microeconomia, o ABC e a contabilidade de custos. Para tal foi realizada uma pesquisa bibliográfica, exploratória e qualitativa. Como metodologia de pesquisa foi utilizada a Análise de Conteúdo, e como método de abordagem foi utilizado o enfoque dialético. Como resultado, foi identificado que a microeconomia pode prover uma explicação diferente para o fenômeno do comportamento assimétrico dos custos que a proposta pela teoria dos stickycosts. Também foram identificados diversos fatores que, de alguma maneira, podem impactar os achados das pesquisas sobre os stickycosts, como a não segregação dos custos em pools de custos homogêneos e a não utilização de variáveis diferentes do volume de produção para a explicar o comportamento dos custos nas pesquisas sobre os stickycosts.The objective of this work is to compare the theory and methodology used on researches about the asymmetric cost behavior (Sticky Costs Theory) with other theoretical approaches that also explain the cost behavior like Microeconomics, ABC and Cost Accounting. To do so, a bibliographic, exploratory and qualitative research was conducted. The research methodology used was the Content Analysis with the Dialectical Approach. As a result, it was identified that microeconomics can also provide a different explanation to the asymmetric cost behavior than the one provided by the Sticky Costs Theory. It was also possible to identify several aspects that, somehow, may impact the findings of the researches on sticky costs, like the non-segregation of costs into homogenous cost pools and the non-usage of variables different than the production volume to explain the cost behavior on the researches about sticky costs.
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Růžičková, Žaneta. "Kalkulace nákladů vybrané firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-262226.
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The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.
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Tuck-Riggs, Carol Anne. "Financial Statement Disclosure of Carbon Footprint Costs in the Airline Industry." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/245.
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Unaccountable corporate polluters profit short term at the expense of global economic sustainability. The purpose of the study was to determine if carbon dioxide (CO2) penalties on the airline emissions would result in financial statement disclosure and emission mitigation. Contributing to environmental accounting, the study was based in corporate social responsibility with a conceptual framework based on economically-centered CO2 studies. A random sample of 69 global airlines, taken from the International Air Transport Association (IATA) and the International Civil Aviation Organization (ICAO) memberships, was stratified between EU bound and non-EU bound airlines. The research questions explored (a) the frequency mean differences in disclosed CO2 costs between the strata based upon the European Union's environmental trading scheme (EU-ETS) and (b) whether international financial reporting standards (IFRS) influenced the financial statement reporting of CO2 emissions costs. Financial statement data were analyzed in a 3-year longitudinal, ex-post, quasi-experimental, repeated measures factorial ANOVA and ANCOVA, pretest-posttest control group design. The results showed significant CO2 disclosure differences between the experimental (EU bound) airlines and control group (non-EU) airlines and for those airlines with IFRS prepared statements. These results should convince accounting practitioners that the quantification and reporting of greenhouse gas pollution can become the catalyst for improved operations and commercial sustainability. Positive social change to mitigate anthropogenic pollution should result and should promote normative accounting practice to hold those responsible to a higher global accountability.
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Hortová, Miluše. "Řízení nákladů v podniku PBS Velká Bíteš, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223678.
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The diploma thesis is focused on cost control management in a manufacturing company. The diploma thesis deals with the calculation of product. It describes existing system of calculations and on the basis of theoretical knowledge suggest effective solutions. This solution should help to find hidden costs.
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Sampaio, Ãngela Estrela de. "An inquiry of the use of the accounting of costs in hospital institutions of Teresina (PI)." Universidade Federal do CearÃ, 2008. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=1864.
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nÃo hÃAlthough the hospital has, among its characteristics, the commitment with the societyâs health, such fact does not make it lose its business entity character. In order to remain in the competitive market, health organizations need a well-elaborated costs system that makes them know their reality and provides conditions for negotiation with their customers, giving them relevant information for the decision making process. The emphasis on the quality and on the administration of costs has become one of the main tools to face the new challenges that appear. The objective of this work is to identify the main cost methods used in the hospitals of Teresina (PI), as well as to investigate the experiences of such entities with the cost system used in the administration process, so that it may be observed whether the costs information solve the main difficulties faced by the administration. The research is of the exploratory type, it uses the multi-cases study in private and philanthropic hospitals as a method. Through questionnaire and interviews application, it was possible to verify that the researched hospitals operate with costs counting systems based on the cost by absorption, however in a precarious way. In all of the hospitals distortions take place in the costing of the services rendered due to the sharing of indirect costs. The use of the ABC is inexistent, what is not justified due to the complexity and diversity of services that are now offered by hospitals. It can be concluded that, despite having been considered as unsatisfactory by the managers of the researched institutions themselves, the hospitals of Teresina make use of information generated by the accounting of costs in order to make decisions.
Apesar de o hospital ter entre suas caracterÃsticas o comprometimento com a saÃde da sociedade, tal fato nÃo o faz perder seu carÃter de entidade de negÃcios. Para manterem-se no mercado competitivo, as organizaÃÃes de saÃde necessitam de um sistema de custos bem elaborado, que lhes permita conhecer sua realidade e proporcione condiÃÃes de negociaÃÃo com seus clientes, fornecendo-lhes informaÃÃes relevantes para o processo decisorial. A Ãnfase na qualidade e no gerenciamento de custos tem se tornado uma das principais ferramentas para enfrentar os novos desafios que surgem. O objetivo deste trabalho à identificar os principais mÃtodos de custeio utilizados nas instituiÃÃes hospitalares de Teresina (PI), bem como investigar as experiÃncias dessas entidades com o sistema de custeamento utilizado no processo de gestÃo, de modo que se observe se as informaÃÃes de custos sanam as principais dificuldades enfrentadas pela administraÃÃo. A pesquisa à do tipo exploratÃria, utiliza como mÃtodo o estudo multicasos em hospitais privados e filantrÃpicos. AtravÃs da aplicaÃÃo de questionÃrio e entrevistas, foi possÃvel verificar que os hospitais pesquisados operam com sistemas de apuraÃÃo de custos baseados no custeio por absorÃÃo, porÃm de maneira precÃria. Em todos os hospitais ocorrem distorÃÃes no custeio dos serviÃos prestados devido aos rateios dos custos indiretos. A utilizaÃÃo do ABC à inexistente, o que nÃo se justifica diante da complexidade e diversidade de serviÃos que sÃo oferecidos atualmente pelas organizaÃÃes hospitalares. Conclui-se que, apesar de consideradas insatisfatÃrias pelos prÃprios gestores das instituiÃÃes pesquisadas, os hospitais de Teresina fazem uso das informaÃÃes geradas pela contabilidade de custos na tomada de decisÃo.
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Bravidor, Marcus [Verfasser], and Rolf Uwe [Akademischer Betreuer] Fülbier. "Students, Standards, and Survivors : Empirical Evidence on Accounting Students' Career Choices, the Costs and Benefits of Accounting Services, and the Peer Review Process in Academic Accounting / Marcus Bravidor ; Betreuer: Rolf Uwe Fülbier." Bayreuth : Universität Bayreuth, 2017. http://d-nb.info/1131164326/34.
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de, Waal Margaret Suzanne. "The application of AC 122 to research and development, in the pharmaceutical industry : conceptual issues and implementation concerns : a case study." Master's thesis, University of Cape Town, 1998. http://hdl.handle.net/11427/17534.
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Includes bibliographical references.Research and development spending has become increasingly important over the last two decades. Despite this, the South African business community has largely ignored the South African accounting standard for research and development costs, AC 122, issued in 1994. A review of the comments received from a number of respondents to the exposure draft to AC 122 and it's international equivalent, lAS 9 (revised), suggests that the implementation difficulties associated with AC 122 are the major reason for the apparent lack of acceptance of AC 122 by the local accounting profession and industry. This research attempts to identify these implementation concerns, specifically in relation to the pharmaceutical industry, so as to provide guidance for implementing AC 122 in this industry. From an analysis performed of AC 122 and the responses of a number of members of the local and global business community, three main implementation problems associated with AC 122 were identified. These are (a) the appropriate allocation of R & D costs between research costs and development costs, (b) implementing the requirement to capitalise development costs, and (c) determining the most appropriate method and time period for amortising a development asset. The identification of these problems also highlighted that AC 122 is deficient in implementation guidance and requires the exercise of an unusually high level of subjective judgement. This study illustrates that it is possible to develop guidelines for overcoming the problems identified in the pharmaceutical industry. This research also provides an approach for similar research in other R & D intensive industries. However, the time and cost of performing such an exercise is likely to limit the industry approach to accounting for R & D costs. The research led to the conclusion that the accounting standard for research and development costs in South Africa is difficult to apply consistently in practice, and requires amendment if it is to obtain the support of the accountancy profession and commerce.
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Meade, David Joseph. "Modeling the strategic impact of management accounting methods on the implementation of lean manufacturing." Full text available, 2004. http://images.lib.monash.edu.au/ts/theses/meade.pdf.
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Chang, Huei-Chun, and huei-chun chang@rmit edu au. "Environmental Management Accounting within Universities: Current State and Future Potential." RMIT University. Accounting and Law, 2008. http://adt.lib.rmit.edu.au/adt/public/adt-VIT20080424.122823.
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Environmental management accounting (EMA) is attracting increased recognition as a management tool that assists in improving financial and environmental performance through enhanced environmental accountability. Various industries have been included in EMA-related research and study, but universities have typically failed to be the focus of the attention. This research studied the experiences of key managers from five universities to explore potential factors influencing the decision to adopt, or not to adopt, EMA within the higher education sector. For the purpose of this study, EMA is defined as the generation, analysis, and use of monetary (or financial) and physical (or non-financial) environment-related information in order to improve organisational financial and environmental performance. The two objectives of this study were to understand current accounting practices for managing major environmental costs, and to identify factors influencing EMA adoption within universities. For the purpose of this study, the major environmental costs referred to are limited to the costs pertaining to the consumption of electricity, water and paper, and the generation of wastes. A case study methodology was followed using semi-structured interviews of key personnel with four different management functions (i.e. environmental management, management accounting, senior management, and heads of academic schools) within each university, and performing content analysis on the transcribed interview data. Specifically for achieving the second research objective, a theoretical framework that considers four theories was embraced to guide the data collection and focus the study. The four theories are contingency theory, institutional theory, legitimacy theory, and stakeholder theory. The findings of the first research objective revealed that there was a general lack of EMA utilisation within the case universities. This was in part due to a perceived lack of appreciation by key personnel of the extent of environmental costs being incurred, but arguably mainly because of the absence of relevant environmental cost information being brought to the attention of senior management. Although environmental sustainability was promoted as important from an environmental management perspective, efforts to improve internal environmental accountability, in particular from an accounting perspective, were still absent. In relation to the second research objective, it was found that five key barriers contributed to this lack of EMA utilisation within the five case universities, and they were attitudinal, financial, informational, institutional, and management barriers. Among the factors that provide further explanations about how each barrier influences EMA adoption, resistance to change, resource constraints, (a lack of) legitimacy considerations, and a lack of environmental responsibility & accountability were found to be strong factors, as they were supported in all of the five cases. Apart from the theoretical extension to this area of research, the results and findings of this study supported the uses and applications of EMA by the higher education sector. Much more can, and should, be done by universities in relation to how they account for the environment. This can provide benefits not only for the sector itself, but also for the environment in which we live.
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Malik, Shadan A. "Optimization model for product mix and capacity management with activity-based information." Thesis, This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-02022010-020435/.
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Pinchuk, Ivan. "Controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10222.
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Business management is nowadays to a great extent information demanding. It is important to understand the environment in which the company is functioning. Almost every company possesses databases of customers, competitors, suppliers and others according to its needs. It is obvious that no company can do without the information concerning its internal activities, for instance, systems of cost management, motivational and supervisory systems. To be able to adapt to the changing environment, as well as to changes inside the company, each firm should have a carefully worked-out information system. The aim of this thesis is to suggest proper measures to improve the cost management information system of a chosen company, using the given data and practices of controlling. As the methods of research there are mostly used description, analysis and comparison.
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Azoulay, Arik. "The use of the transition cost accounting system to compare costs of treatment between Canada and the United States : methodological issues based on the case of acute myocardial infarction." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31186.
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The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States (U.S.) to calculate the costs of patient care. The potential use of the Transition system for estimating in-hospital costs in health services research, however, depends on the accuracy of the system's measurements. Thus, the objectives of this thesis were (1) to assess the use of hospital-based cost accounting systems to measure costs of treatment, (2) to identify potential sources of measurement error inherent to the Transition system methodology, (3) to collect audit documentation in order to evaluate the accuracy of the Transition system's information, and to collect cost of treatment data from Canadian and U.S. hospitals in order to illustrate the system's use in health services research, and (4) to discuss the potential use of the Transition system in health services research in Canada and the U.S. (Abstract shortened by UMI.)
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Zeng, Zhao. "Methodology and applications of flood footprint accounting for determining flood induced economic costs cascading throughout production supply chains." Thesis, University of East Anglia, 2018. https://ueaeprints.uea.ac.uk/69050/.
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Thanks to rapid urbanization and climate change, most regions, particularly cities, are facing the risk of natural disasters and extreme weather events. Flooding, the most common type of natural disaster, has accounted for nearly 47% of all weather-related natural disasters since 1995, has killed 157,000 people, and has affected more than 2.3 billion people. Despite physical damage, floods also interrupt economic activities and result in huge and unacceptable economic costs that people cannot see directly. Thus, comprehensive analysis of the economic impact by flood disaster on the industrial and economic system has become an urgent and essential part of urban recovery and sustainable development. However, there is a lack of studies which focus on assessing the indirect economic impacts resulting from floods and thereafter providing a common quantitative approach within their assessment. This PhD thesis presents a full methodology for a flood footprint accounting framework, so-called ‘Flood Footprint Model’ that can be applied to indirect economic impact assessment for both single and multiple flood disasters. The concept of ‘flood footprint’ is employed here to measure exclusively the total economic impact to the affected region and the wider economic systems that have been directly or indirectly caused by a flood event. Within the framework of input-output analysis, the ‘Flood Footprint Model’ is built upon previous contributions, with improvements regarding the optimization of available production imbalances and the requirements for recovering damaged capital. Certain factors are considered more rationally and accurately through mathematical and logical approaches, and the main novelties of the proposed methodology are: 1) a recovery scheme for industrial and household capital loss, set by endogenous factors and by considering industrial linkages; 2) a proposal for estimating degraded productive capacity constraints regarding labour and capital; 3) an optimized rationing scheme including basic demand and reconstruction requirements; 4) various extensive sensitivity analyses (as this research proposes a more clear post-flooding recovery process based on this model scenario rather than the ‘black-box’ recovery in other studies). Three practical cases are applied in order to demonstrate this method. In particular, two hypothetical example cases are used to verify the mathematical equations of the model within single and multiple flood events. Chapter 4 describes the total and indirect flood footprint assessment of a hypothetical single-flood case, in which a hypothetical flood occurs in an economy with 3 sectors; while Chapter 6 shows a flood footprint estimation of a hypothetical two-flood event that occurred in a region with 5 sectors. In addition, the ‘Flood Footprint Model’ is successfully applied to a real single-flood case ‘2012 Beijing 721 urban flooding’ which affected 1.9 million people and caused a 11.64 billion Chinese Yuan (CNY) direct economic loss (Chapter 5). The total flood footprint is calculated as 21.19 billion CNY with a recovery period of 42 weeks (almost 1.18% of the total GDP in the Beijing area in the year 2012). In particular, the direct flood footprint was 11.64 billion CNY while the indirect footprint was 9.55 billion CNY; the tertiary industry accounted for 52%, the secondary industry accounted for 40% and the other 8% occurred in the primary industry. Regarding the 42 sectors, Construction, Water Conservation and Transportation were responsible for the largest flood footprint, and accounted for over 12%, 10% and 9% of the total area flood footprint, respectively. Such results seem to correspond closely with the industrial output composition of Beijing in 2012. Aside from the modelling process being shown in three cases, a series of sensitivity analyses of the ‘Flood Footprint Model’ are applied to a single- and two-flood events, as actual economic data for examining the post-flood economic recovery is unavailable. Several conclusions are reached: 1) regarding the results of the indirect flood footprint of a specific flood - the higher direct flood footprint does not mean that the higher indirect flood footprint is determined by inter-linkages among industries; similarly, in a multi-flood, larger direct damage cost from each disaster will result in a larger direct flood footprint of the multi-flood, but does not mean a higher indirect flood footprint; 2) flood footprints of a given single and multiple floods are sensitive to the model-related parameters, such as labour and capital recovery paths, import and basic demand; 3) in a single disaster, delayed recovery scenarios resulting from incomplete governance show results that illustrate that delayed recovery will produce an accumulated effect that can increase the flood footprint and extend the recovery period of the whole economy; 4) in a two-flood case, the total flood footprint of a multi-flood within a given region is larger than the sum of individual flood footprints and this is the same for the indirect flood footprint, as the flood footprint is highly constrained by factors like occurrence time, and physical damage caused by the ensuing flood; 5) this model enables us to find the regional or industrial threshold for damaged capital caused by multi-flooding by calculating the maximum acceptable damage level for the first and second flood in the affected region. Overall, the methodology improved by this thesis is more externally oriented and therefore is a better fit with reality: the final aim of the flood footprint assessment is not confined to an estimation of the economic cost of an urban flooding event at industrial and regional levels per week, month or year, but also provides more options and scenarios for post-disaster recovery management by considering the distribution of any remaining production and the allocation of financial assistance within the economic system after flooding.
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Pryor, Charles R. "Conservatism & the cost of equity capital an information perspective /." Diss., Mississippi State : Mississippi State University, 2008. http://library.msstate.edu/etd/show.asp?etd=etd-07232008-144150.
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Pokorná, Jitka. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442963.
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The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.
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Van, Staden Leani. "Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa / Leani van Staden." Thesis, North-West University, 2011. http://hdl.handle.net/10394/4636.
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The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above
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may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected.
In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained.Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.
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Bravo, Joaquim António Caeiro Morais. "Desenvolvimento no sistema de custeio de um subproduto para a indústria do arroz : o caso da Orivárzea, SA." Master's thesis, Instituto Superior de Economia e Gestão, 2021. http://hdl.handle.net/10400.5/21733.
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Mestrado em Ciências EmpresariaisEste projeto é um estudo de caso, centrado numa empresa arrozeira a Orivárzea, SA, resulta de uma necessidade interna, pois, a empresa necessita validar o custo industrial de um produto acabado, especificamente o subproduto farelo de arroz estabilizado. Oprocesso de transformação industrial de arroz, é um tipo de produção conjunta e é dointeresse da empresa que tem neste subproduto uma nova aposta comercial, devido a uma nova etapa industrial introduzida passou a ser valorizado com valor acrescentado ea ser vendido como matéria prima alimentar. O principal objetivo deste projeto consisteem aferir na produção conjunta se o custeio do farelo de arroz estabilizado ao nível do valor registado na contabilidade 0,17€/ Kg é de facto o valor correto o qual se está aimputar como custo industrial. Neste projeto iremos estudar a repartição de custos e suaalocação ao farelo de arroz estabilizado e ao arroz branqueado, aferindo se este está a suportar custos que são do farelo de arroz estabilizado. O projeto é composto por uma apresentação teórica da contabilidade de gestão, da classificação de custos e daprodução conjunta e as metodologias de repartição de custos conjuntos, associando o tratamento de dados e a informação contabilística recolhida na empresa para o desenvolvimento do projeto. Com os dados recolhidos na empresa e depois detrabalhados, os mesmos são analisados e permitirão concluir, se o farelo de arroz estabilizado está a ser corretamente valorizado e com a alocação de custos devidos não estando por isso o arroz branqueado a suportar alguma parte destes.
This project is a case study, of a rice company, Orivárzea, SA, resulting from an internal need. The company needs to validate the industrial cost of a finished product, specifically the by-product stabilized rice bran. The industrial rice transformation process is a type of joint production and it is in the interest of the company that has a new commercial investment in this by-product, due to a new industrial stage introduced, it started to be valued with added value and sold as a raw material feed. The main objective of this project is in the joint production verify the cost of rice bran stabilized at the level of the value recorded in the accounts 0.17 € / Kg, is the correct value, which is being imputed as industrial cost. In this project, we will study the distribution of costs and its allocation to stabilized rice bran and milled rice, assessing whether it is bearing costs that are related to stabilized rice bran. The project comprises a theoretical presentation of management accounting, cost classification and joint production and joint cost sharing methodologies, associating data processing and accounting information collected in the company for the development of the project. With the data collected in the company and after being worked, they are analysed and will allow to conclude, if the stabilized rice bran is being correctly valued and with the allocation of due costs, therefore, the milled rice does not support any part of it.
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Heng, Yen. "Accounting for Greenhouse Gas Emissions and Toxic Air Pollutants in Trucking Efficiency and Productivity." Thesis, North Dakota State University, 2011. https://hdl.handle.net/10365/29553.
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Air pollution is a threat to the environment and human health. Freight trucking in particular is the main source of freight transportation emissions. Heavy-duty trucks emit large amounts of toxic air pollutants that cause serious diseases and harm public health. In addition, heavy-duty trucks emit great amounts of greenhouse gas (GHG), which is the leading cause of global warming. Despite increased environmental restrictions on air pollution and rising trucking greenhouse gas emissions in the past decades, no economic study has examined the potential GHG and air pollution reductions in the trucking sector and the associated private abatement costs to the industry. This study accounts for GHG emissions and toxic air pollutants in measuring and evaluating efficiency and productivity for the trucking industry in the 48 contiguous states. Moreover, the private costs of abatement to the industry were also estimated. When only GHG was incorporated in the production model, the results showed that each state could expand desirable output and reduce GHG by an average of 11 percent per year between 2000 and 2007. The Malmquist-Luenberger productivity indexes showed that omitting or ignoring GHG in trucking service production yielded biased estimates. On the other hand, due to increased environmental regulations, most of the toxic air pollutants decreased dramatically between 2002 and 2005. The analytical results showed that inefficiency decreased during this period. The private costs of abatement averaged $73 million per state in 2005. When GHG and six toxic air pollutants were incorporated in the production model, the estimated private abatement cost was $76 million per state, which was equivalent to 0.7 percent of the industry output in 2005.
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Neuman, Erica L. "The Social and Psychological Costs of Avoiding Taxes: An Archival Analysis of Firm and Peer Effects." Case Western Reserve University School of Graduate Studies / OhioLINK, 2020. http://rave.ohiolink.edu/etdc/view?acc_num=case1586462862248405.
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Třeboňáková, Iva. "Analýza a řízení nákladů." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9182.
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Purpose of the thesis is to compare theorethical base to actual system of driving costs and analyses in the existing environment of GE Medical Systems IT company producing medical equipment of cardiology, maternal infant care, respirators and ultrasound field. Costs are driven from two different perspectives - capability accounting, where methology of standard costing is applied, and responsibility accounting. Consequently particular variances are analyzed for period 2006 - 2008 and identified differences from operationg plan. Conclusion is the evaluation of recent driving costs system.
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Reckziegel, André Ricardo Guimarães. "Mensuração dos efeitos em indicadores de custos decorrentes da aplicação Lean em processos hospitalares: um estudo em uma central de abastecimento farmacêutico." Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/5705.
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Este estudo tem como objetivo mensurar os efeitos percebidos sobre indicadores de custos, decorrente da aplicação Lean Healthcare em processos hospitalares. O trabalho baseou-se na pesquisa tipo estudo de caso de abordagem descritiva de dados, de natureza quali-quantitativa, em um Hospital Geral Privado de Porto Alegre. Concluiu-se que não é possível mensurar corretamente os efeitos percebidos sobre indicadores de custos, decorrente desta aplicação, através das demonstrações contábeis empregadas pelo hospital. Percebeu-se variação em indicadores econômicos gerencias da organização, mas esses não refletem completamente as evidências operacionais de melhoria evidenciadas pela aplicação Lean Healthcare e a percepção dos envolvidos neste projeto. Por fim foi relacionado os resultados evidenciados com a literatura descrita, possibilitando colocar algumas sugestões futuras ao hospital, no sentido de começar a discutir adequações em seus sistemas informatizados e, em especial, o sistema contábil e seus demonstrativos, no sentido de prepará-los para mensurar corretamente efeitos em custos, decorrente de novas aplicações Lean em seus processos hospitalares.
This study aims to measure the perceived effects on cost indicators, arising from Lean Healthcare application in hospital processes. The work was based on research case study type of descriptive data approach of qualitative and quantitative nature, in a private general hospital in Porto Alegre. It was concluded that it can not correctly measure the perceived effects on cost indicators deriving from this application through the financial statements used by the hospital. It was noticed change in managerial organization economic indicators, but these do not reflect completely the improvement of operational evidence evidenced by applying Lean Healthcare and the perception of those involved in this project. Finally the results shown with the described literature were related, allowing put some further suggestions to the hospital, to start discussing adjustments in its computer systems and, in particular, the accounting system and their statements, to prepare them for correctly measure effects on costs due to new applications Lean in their hospital processes.
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Cabrera, Elizabeth Fraser. "Development and application of a new utility model for dichotomized criterion." Diss., Georgia Institute of Technology, 1995. http://hdl.handle.net/1853/29392.
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Fernando, Guy D. "The impact of audit quality on cash incentive compensation and cost of capital." Related electronic resource: Current Research at SU : database of SU dissertations, recent titles available, full text:, 2007. http://wwwlib.umi.com/cr/syr/main.
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Peng, Xiaofeng. "The impact of off-balance-sheet pension liability under SFAS no.87 on earnings quality, cost of capital, and analysts' forecasts." [Kent, Ohio] : Kent State University, 2008. http://rave.ohiolink.edu/etdc/view?acc%5Fnum=kent1216752185.
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Thesis (Ph.D.)--Kent State University, 2008.Title from PDF t.p. (viewed Oct. 29, 2009). Advisor: Alam Pervaiz. Keywords: Off-Balance-Sheet Pension Liability, Earnings Quality, Cost of Capital, and Analysts' Forecasts. Includes bibliographical references (p. 236-243).
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Yablonskyy, Yevhen. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223677.
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The diploma thesis is focused on costs, calculation and primarily analysis of calculation systems and formula. The thesis is divided into two main parts – theoretical and practical part. The theoretical part is focused on explanation between financial and management accounting, description of basic terms and expense classification. Attention is given to system of calculation, its items, and calculation formula. Mention belongs to modern access of calculation – ABC. Practical part is focused on company Prefa Brno a.s., which main part of business is production and sale of building products and components. Shortly is mentioned characteristic of company, its history, present, sales and SWOT analysis. The main orientation of diploma thesis is on calculation system of the company, its descrtiption, methods of set-up and anylysis. Closing part of thesis includes summary of basic pieces of knowledge from analysis of calculation formula (system), which is compared with method of target casting, which belongs to modern methods of strategic management accounting. In the last part is given calculation in the case of additional item of material rate and quantification of impacts.
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Hromádková, Simona. "Efektivní řízení nákladů ve firmě Bosch Diesel s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221481.
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Schneider, Felix [Verfasser], and Christoph [Akademischer Betreuer] Kuhner. "Essays on the economic benefits and costs of fair value accounting in European banks' financial reporting / Felix Schneider. Gutachter: Christoph Kuhner." Köln : Universitäts- und Stadtbibliothek Köln, 2013. http://d-nb.info/1047666499/34.
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Lignier, Philip Andre Cyberspace Law & Policy Centre Faculty of Law UNSW. "Identification and evaluation of the managerial benefits derived by small businesses as a result of complying with the Australian tax system." Publisher:University of New South Wales. Cyberspace Law & Policy Centre, 2008. http://handle.unsw.edu.au/1959.4/41018.
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This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.
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Agüero-Luyo, Gerardo-Arturo, and Gerardo-Arturo Agüero-Luyo. "Tratamiento tributario de los costos indirectos fijos incurridos en periodos de veda en el sector pesca." Master's thesis, Universidad de Lima, 2016. http://repositorio.ulima.edu.pe/handle/ulima/3100.
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El sector pesquero que comprende las actividades de extracción y transformación de recursos hidrobiológicos tanto para el consumo humano directo (enlatado, fresco o congelado) e industrial (harina y aceite de pescado), es un elemento estratégico para la economía del Perú, principalmente por ser una importante fuente generadora de divisas después de la minería. Es por ello, que la Administración Tributaria en los últimos años ha venido incrementando las fiscalizaciones tributarias debido al alto nivel de impuestos recaudados en el sector.Trabajo de investigación
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Brito, Betina dos Santos. "The use of the accounting of costs in the companies of the industrial sector of polyethylene derivatives in the city of Teresina." Universidade Federal do CearÃ, 2008. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=1977.
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nÃo hÃThis study is investigating how the information generated is used by Contabibility of costs in the decision making process of enterprises in the industrial sector of derivatives of polyethylene in the city of Teresina. The industry represents a paper Piauiense relevant in the economy, since it is responsible for two thousand and seven-hundreds direct employees, averaged over the past five years (RAIS / MTE 2005). The branch of polyethylene derivatives groups today in the city of Teresina, more than thirty industries, with the possibility, even in the year 2008, increasing its productioning, generating more direct jobs. To carry out this research was used the technique of direct observation, interviews with the managers of each industry by implementing a structured interview. It was used as a support theoretical research-takings literature. As the problematization the study attempts to answer how the industries of polyethylene products in the city of Teresina use the information for its costs in the management process. Specific objectives have sought to ascertain the type of cost used in industries and investigate the composition of such costs. The work this structured into five chapters. The first shows the introduction, with the delimitation of the topic, reasons, goals and structure of work, in the second chapter is the theoretical reference, in the third brings the result of the search field, in the fifth, the final considerations. The results show that the industries use the accounting of costs in its so-management process to support the decision-making within the industry-produced additive, adding advantages in competitiveness and growth within their industry.
O objetivo deste estudo à investigar como sÃo utilizadas as informaÃÃes geradas pela Contabilidade de Custos no processo decisÃrio das empresas do setor industrial de derivados de polietileno no municÃpio de Teresina. O ramo industrial representa um papel relevante na economia Piauiense, visto que à responsÃvel por dois mil e setecentos empregados diretos, mÃdia dos Ãltimos cinco anos (RAIS/MTE 2005). O ramo de derivados de polietileno agrupa hoje, na cidade de Teresina, mais de trinta indÃstrias, com a possibilidade, ainda no ano de 2008, de ampliaÃÃo de sua produÃÃo, gerando mais empregos diretos. Para a realizaÃÃo dessa pesquisa foi utilizada a tÃcnica de observaÃÃo direta, entrevista junto aos gestores de cada indÃstria com a aplicaÃÃo de uma entrevista estruturada. Utilizou-se como suporte teÃrico pesquisas bibliogrÃficas. Quanto ao problema, o estudo procura responder de que forma as indÃstrias de produtos de polietileno no municÃpio de Teresina utilizam as informaÃÃes de custos em seu processo decisÃrio. Os objetivos especÃficos procuram verificar o tipo de sistema de custeio utilizado nas indÃstrias e investigar qual a importÃncia dos incentivos fiscais na contabilidade dessas empresas. Os pressupostos norteadores do trabalho foram: A composiÃÃo dos custos nas indÃstrias pesquisadas està coerente com os critÃrios de rateios utilizados? As indÃstrias de polietileno no municÃpio fazem uso das ferramentas de custos em seu processo decisÃrio? Os incentivos fiscais sÃo determinantes para que essas indÃstrias mantenham sua contabilidade atualizada? Os resultados mostram que as indÃstrias utilizam a contabilidade de custos em seu processo gerencial para servir de suporte nas tomadas de decisÃes dentro do setor produtivo, agregando vantagens na competitividade e crescimento dentro do seu setor.
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Lundström, Julia, and Sofie Petersson. "Identifiering av kostnader i samband med implementering av en redovisningsrekommendation." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-44638.
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Bakgrund: 1 januari 2014 blev det tvingande för mindre företag att tillämpa det nya K-regelverket i form av antingen K2 eller K3. Av den anledningen är det både aktuellt och intressant att identifiera och studera de kostnader som organisationer kan tänkas ha i samband med införandet av en redovisningsrekommendation. Vidare har det i media förts en debatt huruvida det nya Kregelverket är anpassat för bostadsrättsföreningar, varför det blir särskilt intressant och aktuellt att studera denna typ av organisation. Det saknas, enligt vår genomgång av tidigare forskning, studier som belyser kostnadsaspekten vid införandet av en ny redovisningsrekommendation för svenska organisationer. Med denna studie vill vi fylla den kunskapslucka som finns inom forskningsområdet redovisningsimplementering. Problemformulering: Vilka är kostnaderna för organisationer vid implementering av en redovisningsrekommendation och vad förklarar dessa kostnader? Syfte: Syftet med studien är att identifiera de kostnader som uppstår i samband med att en ny redovisningsrekommendation implementeras i organisationer. Vi vill åskådliggöra vilka de faktorer är som resulterar i de identifierade kostnaderna i samband med implementeringen. Metod: I vår kvantitativa studie har vi haft en deduktiv forskningsansats och använt oss av en teori som handlar om organisationsförändring. Denna teori har vi i ett senare skede applicerat på förändring i form av redovisningsimplementering i organisationer. Utifrån den befintliga teorin och våra egna antaganden har vi utformat hypoteser. Dessa har vi testat empiriskt med hjälp av två enkätundersökningar till bostadsrättsföreningars styrelse och till anställda på förvaltningsföretag. Datamaterialet från de båda enkätundersökningarna har utgjort grunden för vidare analys. Resultat och slutsats: Efter genomförda statistiska tester kan vi konstatera att det har skapats kostnader i samband med att en ny redovisningsrekommendation implementerats i bostadsrättsföreningar och i förvaltningsföretagen som upprättar redovisning åt föreningarna. För förvaltningsföretagens del tenderar antalet övertidstimmar att vara fler vid införandet av en mer avancerad redovisningsrekommendation. För styrelsernas del tenderar kostnad i form av utbildningstimmar och behovet av redovisningstjänster att öka vid införandet av en mer avancerad redovisningsrekommendation. Kostnad i form av arbetsbelastning tenderar att öka för de bostadsrättsföreningar som upprättar sin redovisning själva enligt en avancerad redovisningsrekommendation. Vi har även identifierat en kostnad i form av motstånd hos både bostadsrättsföreningarnas styrelse och hos förvaltningsföretagen till införandet av K-regelverket generellt. Motståndet tenderar även att vara mindre i äldre bostadsrättsföreningar.Background: On the 1st January 2014 it became mandatory for smaller enterprises and economic associations to apply the Swedish generally accepted accounting principles, either with K2 or K3. For this reason, it is of current interest to examine and identify the costs organizations may face in connection with the implementation of a new accounting standard. There has been a debate in the media regarding whether or not the accounting standard is suitable for economic associations. Therefore, it becomes particularly interesting and urgent to study this unique type of organization. According to our review of earlier research, there are no illuminating studies regarding the cost aspect of implementation of a new GAAP in Swedish organizations. Thus, we aim to fill this gap in the research area of implementation of GAAP. Problem: What are the costs for organizations in the implementation of a GAAP and what explains these costs? Purpose: The purpose is to identify the costs of the implementation of a new GAAP of Swedish firms. We aim to illustrate which driving forces result in the identified costs of implementation. Methods: In our quantitative study, we apply deductive reasoning and have used a theory that deals with organizational change. Subsequently, we have applied an accepted theory in terms of implementary alterations in organizational accounting. Based on this existing theory and our own extrapolations, we have formed hypotheses. We have tested these hypotheses empirically by using two questionnaires sent to board members of economic associations and employees at companies who are managing the accounting for the economic associations, respectively. The data sets from both questionnaires have been the basis for further analysis. Result and conclusions: After completed statistical tests, we can state that there have been additional costs with the implementation of new GAAP in economic associations and at companies who are managing the accounting for the economic associations. In the case of companies who are managing the accounting for the economic associations, the costs of overtime hours tend to be more in connection with the implementation of a more complicated accounting standard. As for the board members, the costs of education hours and need for accounting services tend to increase with implementation a more complicated accounting standard. The cost in terms of an increased workload tends to increase for the board members who are managing the accounting. Additionally, we have identified cost in terms of resistance to implementation of the accounting standard in general for both economic associations and companies who are managing the accounting for these. The cost of resistance tends to be smaller in older economic associations.
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Rusnak, Mary C. "Costing out nursing care." Virtual Press, 1992. http://liblink.bsu.edu/uhtbin/catkey/845944.
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The spiraling costs of healthcare is a paramount issue in the healthcare arena. Today cost containment programs and budgetary costs affect all hospital departments, especially nursing. The purpose of this study was to identify the current and planned mechanisms in which selected hospitals cost out nursing care. The utilization of patient classification systems and patient care hours has also explored in relation to costing out nursing care. The significance of the study was to establish an information base for hospitals regarding methodologies to cost out nursing care and to describe current methodologies of costing out nursing care in select hospitals. The sample was a convenience sample of 30 hospitals identified as charging for nursing services and utilizing variable billing for nursing services. Thirty questionnaires were mailed. Procedures for the protection of human subject rights were followed. Thirteen questionnaires (43%) were returned with eleven (36%) questionnaires fully completed. The results indicated that approximately one-half (50%) of the hospitals currently bill patients for care actually received based on a patient acuity level. Nursing was primarily responsible for costing out nursing care once the program had been implemented. The costs of nursing care included a variety of items and varied across institutions. The majority (45.5%) included salary, benefits, indirect administrative costs and indirect overhead costs. Almost all the respondents stated the hospital used a patient classification system (91%) and the concept "hours of care" (100%). The majority (54.5%) of the hospitals had patient class systems adopted from another hospital. The time included in hours of care varied greatly between the institutions. Despite the variance, all the facilities related hours of care to acuity levels of the patient classification system either a pre-determined hour of care requirement or an acuity level generated by hours of care determined. Findings from this study concluded that costing out nursing care is a viable method in which the nursing profession can charge for nursing care rendered. The data concerning methodologies to cost out nursing care demonstrated several of the limitations defined in nursing literature, e.g. variations in patient classification systems and variations of items included in hours of care. Therefore the conclusion was that although the majority of respondent hospitals cost out nursing care, the charges vary due to the variation in methodologies. The profession of nursing must work to overcome these variations and make the concept of costing out nursing care a commonly performed practice.School of Nursing
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Mičková, Hana. "Analýza organizační struktury z hlediska místa vzniku nákladů." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222180.
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Master´s thesis presents analysis of an organizational structure and its impact on company operation namely from different perspectives. Not only in term of place of costs origin but also from revenues point of view and their influence over evaluation of single organizational units by means of management accounting.
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Liao, Wei-Yi. "Dedicated Investors and Debt Financing." The Ohio State University, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=osu1216144574.
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Vrána, Martin. "Návrh vnitropodnikového informačního systému ve firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221548.
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Master's thesis deals with the intradepartmental informative system in firm Pavel Šálek. The work includes the analysis of current state and the suggestions to implementation of new intradepartmental informative system to achieve improvement in the sphere of intradepartmental leading.
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Černický, Marek. "Řízení nákladů golfových hřišť." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73409.
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The thesis focuses on costs incurred during the golf course construction and also on operating costs. Types of these costs and options of cost cutting are described. The final part of the thesis analyzes and models usage yield and capacity of golf courses.
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Lincoln, Andrew R. "Development of a dynamic costing model for assessing downtime and unused capacity costs in manufacturing." Thesis, Georgia Institute of Technology, 2013. http://hdl.handle.net/1853/49099.
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While costing methods have developed over time, they are often static in nature and ill-suited to the dynamic nature of production lines. Static costing systems are often developed for long-term analysis. Due to this, they lack the ability to aid short-term decision-making. In addition, the use of averaged data prohibits a static costing system from accurately tracing the cost effects of changing system behavior like random downtime events. A dynamic costing system, however, can capture the cost effects of changing system behavior in a manner that can aid short-term operational management.
The proposed methodology is a dynamic activity-based costing method that relies on real-time production line data to track costs, specifically the added costs of unused capacity and downtime events. The methodology aims to trace these costs to responsible cost centers on the production line to give a better representation of the total cost of production, specifically in regards to normal production costs, added downtime costs, and added costs from unused capacity. In addition to monetary costs, the methodology provides a framework for tracking environmental costs, such as energy use, in order to aid plant managers with determining the environmental impact of their operations.
The methodology addresses a gap between activity-based costing and downtime costing by combining the two under a single methodology. It traces both monetary and environmental costs to cost centers on the manufacturing line to aid continuous improvement efforts and the allocation of resources. By using real-time data, the methodology alerts management to changing system performance in a shorter time frame than static costing systems.
The methodology will be shown in a case study of an automotive assembly plant. The case study will model the resource use of an automotive paint shop and trace this resource use to line segments in order to highlight areas of possible improvement.
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Vansant, Brian A. "The Effect of Regulatory Pressures on Earnings Management Behavior of Nonprofit Hospitals." Digital Archive @ GSU, 2011. http://digitalarchive.gsu.edu/accountancy_diss/11.
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My study examines the effect of regulatory pressures on the earnings management behavior of nonprofit (i.e., tax-exempt) hospitals. Prior research provides evidence that managers of nonprofit hospitals manage reported earnings to a range just above zero profit in order to conform to regulator low or zero profit expectations. I extend this research by investigating how reported performance on another accounting measure important to regulators, (i.e., charity care), further explains the earnings management behavior of nonprofit hospitals. Specifically, I develop theory to predict that nonprofit hospitals use discretionary accruals to manage positive earnings toward regulator low profit expectations less aggressively when reported performance on charity care is higher than regulator expectations. The intuition behind this prediction is that nonprofit hospital managers can benefit from reporting higher earnings (from profit-based compensation and/or enhanced reputations for operational efficiency), however, they must balance this against the costs of regulatory scrutiny. Results are consistent with my prediction. Further, I validate that my results are not alternatively explained by the mechanical relationship of my test variables, the general hospital economic environment, and/or the specific reporting environment of my sample firms. I do so by comparing the earnings management behavior of nonprofit hospitals to that of for-profit hospitals. Overall, results suggest that nonprofit managers strategically manage earnings higher when their firms are less vulnerable to regulator scrutiny of their reported chairy care. As such, my study contributes to the earnings management literature and has policy implications important to regulators, especially given the current U.S. healthcare environment.
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Tran, Nam D. "Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions?" Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11537.
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xi, 68 p. : ill. (some col.)In this dissertation, I examine whether high disclosure costs explain why acquirers manage earnings before stock-for-stock acquisitions. Because stock-for-stock acquirers use their own shares to pay for targets' shares, stock-for-stock acquirers have incentives to manage earnings in order to boost their stock prices. I show that high disclosure costs lead to an equilibrium in which acquirers engage in earnings management in a manner consistent with target firms' expectations. As a result, I hypothesize that stock-for-stock acquirers with high disclosure costs are more likely to manage earnings before the acquisition than stock-for-stock acquirers with low disclosure costs. Using a sample of stock-for-stock acquisitions in the United States during the period from 1988 to 2009, I find a positive association between acquirers' proprietary disclosure costs and pre-acquisition abnormal accruals. In addition, I find a negative association between pre-acquisition abnormal accruals and abnormal stock returns around the acquisition announcement for acquirers with high proprietary disclosure costs but not for acquirers with low proprietary disclosure costs. Assuming that the market is efficient with respect to publicly available information, this evidence is also consistent with acquirers with high proprietary disclosure costs using abnormal accruals to manage earnings. Finally, I do not find a statistically significant association between the extent of acquirers' earnings management and the acquisition premium received by target shareholders. This is consistent with acquirers' earnings management not serving to extract wealth from target shareholders. Overall, the evidence in this dissertation suggests that earnings management by stock-for-stock acquirers is a rational response to targets' expectations when high disclosure costs prevent the acquirers from credibly signaling the absence of earnings management.
Committee in charge: Steven Matsunaga, Chairperson; Angela Davis, Member; David Guenther, Member; Van Kolpin, Outside Member
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Matějková, Jana. "Manažerské účetnictví jako nástroj řízení nákladů ve stavebním podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta stavební, 2013. http://www.nusl.cz/ntk/nusl-225952.
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The thesis is focused on managerial accounting, which serves as a tool for cost control in the construction business. The first part of my work includes introduction to basic concepts, which may be encountered in the use of management accounting. The second part focuses on the practical application of management accounting. With regard to the documents which I received, this section focuses on deviation control.