Log in

Relevant bibliographies by topics / Accounting of costs / Dissertations / Theses

To see the other types of publications on this topic, follow the link: Accounting of costs.

Dissertations / Theses on the topic 'Accounting of costs'

Author: Grafiati

Published: 4 June 2021

Last updated: 17 February 2022

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 dissertations / theses for your research on the topic 'Accounting of costs.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse dissertations / theses on a wide variety of disciplines and organise your bibliography correctly.

1

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

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.

Full text

Abstract:

<p> 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 eart

APA, Harvard, Vancouver, ISO, and other styles

3

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

Full text

Abstract:

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 e

APA, Harvard, Vancouver, ISO, and other styles

4

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

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.

Full text

Abstract:

<p> 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 semistructu

APA, Harvard, Vancouver, ISO, and other styles

6

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

8

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.

Full text

Abstract:

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 finance

APA, Harvard, Vancouver, ISO, and other styles

9

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.

Full text

Abstract:

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,

APA, Harvard, Vancouver, ISO, and other styles

10

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.

Full text

Abstract:

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 savi

APA, Harvard, Vancouver, ISO, and other styles

11

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/.

Full text

Abstract:

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 pa

APA, Harvard, Vancouver, ISO, and other styles

12

Růžičková, Žaneta. "Kalkulace nákladů vybrané firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-262226.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

13

Tuck-Riggs, Carol Anne. "Financial Statement Disclosure of Carbon Footprint Costs in the Airline Industry." ScholarWorks, 2015. https://scholarworks.waldenu.edu/dissertations/245.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

14

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

15

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.

Full text

Abstract:

nÃo hÃ<br>Although 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

APA, Harvard, Vancouver, ISO, and other styles

16

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

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.

Full text

Abstract:

Includes bibliographical references.<br>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

APA, Harvard, Vancouver, ISO, and other styles

18

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

19

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.

Full text

Abstract:

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 define

APA, Harvard, Vancouver, ISO, and other styles

20

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/.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Pinchuk, Ivan. "Controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10222.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

22

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.

Full text

Abstract:

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 inhere

APA, Harvard, Vancouver, ISO, and other styles

23

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/.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

24

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

Pokorná, Jitka. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442963.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

26

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

27

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.

Full text

Abstract:

Mestrado em Ciências Empresariais<br>Este 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

APA, Harvard, Vancouver, ISO, and other styles

28

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.

Full text

Abstract:

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 tru

APA, Harvard, Vancouver, ISO, and other styles

29

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Třeboňáková, Iva. "Analýza a řízení nákladů." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-9182.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

31

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.

Full text

Abstract:

Submitted by Silvana Teresinha Dornelles Studzinski (sstudzinski) on 2016-09-15T13:14:21Z No. of bitstreams: 1 André Reckziegel_.pdf: 2104679 bytes, checksum: f9dbfe75cac9db4e12b7c776ee3b2764 (MD5)<br>Made available in DSpace on 2016-09-15T13:14:21Z (GMT). No. of bitstreams: 1 André Reckziegel_.pdf: 2104679 bytes, checksum: f9dbfe75cac9db4e12b7c776ee3b2764 (MD5) Previous issue date: 2016-07-21<br>Nenhuma<br>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 pe

APA, Harvard, Vancouver, ISO, and other styles

32

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

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.

Full text

Abstract:

Thesis (Ph.D.)--Kent State University, 2008.<br>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).

APA, Harvard, Vancouver, ISO, and other styles

35

Yablonskyy, Yevhen. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223677.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

36

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

37

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.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Lignier, Philip Andre Cyberspace Law &amp 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.

Full text

Abstract:

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 t

APA, Harvard, Vancouver, ISO, and other styles

39

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.

Full text

Abstract:

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.<br>Trabajo de investigación

APA, Harvard, Vancouver, ISO, and other styles

40

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.

Full text

Abstract:

nÃo hÃ<br>This 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 product

APA, Harvard, Vancouver, ISO, and other styles

41

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.

Full text

Abstract:

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 kostnadsa

APA, Harvard, Vancouver, ISO, and other styles

42

Rusnak, Mary C. "Costing out nursing care." Virtual Press, 1992. http://liblink.bsu.edu/uhtbin/catkey/845944.

Full text

Abstract:

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 m

APA, Harvard, Vancouver, ISO, and other styles

43

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

44

Liao, Wei-Yi. "Dedicated Investors and Debt Financing." The Ohio State University, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=osu1216144574.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

46

Černický, Marek. "Řízení nákladů golfových hřišť." Master's thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-73409.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

47

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.

Full text

Abstract:

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. Th

APA, Harvard, Vancouver, ISO, and other styles

48

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.

Full text

Abstract:

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

APA, Harvard, Vancouver, ISO, and other styles

49

Tran, Nam D. "Why Do Acquirers Manage Earnings Before Stock-for-Stock Acquisitions?" Thesis, University of Oregon, 2011. http://hdl.handle.net/1794/11537.

Full text

Abstract:

xi, 68 p. : ill. (some col.)<br>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 ar

APA, Harvard, Vancouver, ISO, and other styles

50

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.

Full text

Abstract:

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.

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!