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Journal articles on the topic 'Accounting of costs'

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Published: 4 June 2021

Last updated: 17 February 2022

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1

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

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Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs. Classifying and registering logistics costs becomes more important in this regard. At this stage of Ukrainian accounting practice, there are challenges for logistics costs accounting such as their identification and registration. Methodological basis of study among different logistics concepts (concept of general logistics costs, concept of reengineering business processes in logistics, concept of an integrated logistics strategy, concept of supply chain management) was total logistics costs concept or the concept of full value as well as process-oriented approach. In the work, the generalization and formalization of existing approaches to the logistics costs accounting was made. Feasibility of using a process-oriented approach among other approaches (absorption costing, direct costing target costing, kaizen costing, etc.) were substantiated. The algorithm of identification and registration of logistics costs for Ukrainian enterprises was proposed. It is based on such inclusion in the relevant economic process (supply, production, sales and administration of logistics processes) and the use of a new consolidated account 29 “Logistics costs”. This authors’ approach to solving the problem of identification and registration of logistics costs for accounting purposes allows to optimize and increase the informativeness of accounting logistics costs reflection in Ukrainian accounting practice.

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2

Ляхович, Галина Іванівна. "Costs for accounting outsourcing as accounting object." Problems of Theory and Methodology of Accounting, Control and Analysis, no. 2(37) (September 25, 2017): 51–54. http://dx.doi.org/10.26642/pbo-2017-2(37)-51-54.

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3

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

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4

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

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5

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

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6

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

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The article discusses the peculiarities of accounting and tax accounting for the costs of implementing antiviral measures. The perspective of article differs in special relevance in the conditions of COVID‑19 pandemic. Based on the review of the existing regulatory framework, the procedure for organizing and documenting these costs was considered. Peculiarities of accounting of antiviral measures costs are considered for commercial and public sector organizations. The tax mechanism is presented taking into account the current regulatory framework, explanations contained in letters from the Ministry of Finance and other departments.

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7

TUNCEZ, Hacı Arif, and Bilal ERDEM. "ENVIRONMENT ACCOUNTING AND ENVIRONMENTAL COSTS." INTERNATIONAL REFEREED JOURNAL OF RESEARCH ON ECONOMICS MANAGEMENT, no. 10 (December 30, 2016): 35. http://dx.doi.org/10.17373/uheyad.20161024414.

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8

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

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9

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

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10

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

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11

Gaither, Norman, Donald R. Fraser, and William G. Mister. "Accounting for Inventory Carrying Costs." Journal of Cost Analysis 5, no. 1 (July 1987): 1–6. http://dx.doi.org/10.1080/08823871.1987.10462359.

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12

Koç, Fatih, and Nisa Kıymet Şahin. "Switching Costs in Accounting Services." Journal of Business Research - Turk 7, no. 2 (June 30, 2015): 326. http://dx.doi.org/10.20491/isader.2015215745.

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13

Alderson, Michael J., and Brian L. Betker. "Liquidation Costs and Accounting Data." Financial Management 25, no. 2 (1996): 25. http://dx.doi.org/10.2307/3665987.

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14

Michałowska, Katarzyna. "Quality Costs Accounting in Accounting System of Manufacturing Companies." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 82 (2016): 347–55. http://dx.doi.org/10.18276/frfu.2016.4.82/1-29.

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15

Michałowska, Katarzyna. "FAILURE COSTS IN TRADITIONAL COST ACCOUNTING." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 88 (2017): 477–85. http://dx.doi.org/10.18276/frfu.2017.88/1-46.

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16

Самчук, Катерина Іванівна. "Documenting operations accounting for recruitment costs." JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, no. 1(79) (March 28, 2017): 44–52. http://dx.doi.org/10.26642/jen-2017-1(79)-44-52.

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17

Reschak, Gary L. C., Diana Biordi, Karyn Holm, and Nancy Santucci. "Accounting for Nursing Costs by DRG." JONA: The Journal of Nursing Administration 15, no. 9 (September 1985): 15???20. http://dx.doi.org/10.1097/00005110-198509000-00003.

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18

Vladeck, Bruce C. "Accounting For Future Costs In Medicare." Health Affairs 24, Suppl2 (January 2005): W5—R94—W5—R96. http://dx.doi.org/10.1377/hlthaff.w5.r94.

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19

Euske, K. J., and Robert Osterhoudt. "Accounting for military human resource costs." Defense Analysis 3, no. 4 (December 1987): 367–71. http://dx.doi.org/10.1080/07430178708405319.

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20

Caggiano, Joe. "The Accounting Effect of Transportation Costs." Natural Gas 5, no. 1 (September 11, 2007): 6–7. http://dx.doi.org/10.1002/gas.3410050101.

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21

Ивакина, И., I. Ivakina, И. Федорова, and I. Fedorova. "Specificity of Accounting for Innovation Costs." Auditor 3, no. 12 (December 26, 2017): 28–34. http://dx.doi.org/10.12737/article_5a323c20b189b4.93630780.

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Th e article considers the problems related to specifi city of cost accounting associated with innovations, defi nes users’ goals with regard to information about the costs of innovations, assesses the approaches to cost accounting in diff erent systems of accounting (fi nancial, tax and administrative).

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22

Munter, Paul, Tommy Moores, and George Sanders. "Software costs—a growing accounting issue." Journal of Corporate Accounting & Finance 2, no. 2 (1990): 159–64. http://dx.doi.org/10.1002/jcaf.3970020206.

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23

Feng, Yashuang, Gengyuan Liu, Lixiao Zhang, and Marco Casazza. "Review on pollution damage costs accounting." Science of The Total Environment 783 (August 2021): 147074. http://dx.doi.org/10.1016/j.scitotenv.2021.147074.

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24

POSZWA, Michał. "PROCEDURY USTALANIA KOSZTÓW UZYSKANIA PRZYCHODÓW W NAUCZANIU RACHUNKU KOSZTÓW." Folia Pomeranae Universitatis Technologiae Stetinensis Oeconomica 327, no. 83 (December 1, 2016): 225–32. http://dx.doi.org/10.21005/oe.2016.83.2.22.

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25

Henry, Elaine, and Oscar J. Holzmann. "Costs of accounting for goodwill: Accounting standards update 2011-08." Journal of Corporate Accounting & Finance 23, no. 2 (December 21, 2011): 89–93. http://dx.doi.org/10.1002/jcaf.21742.

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26

Suk, Leonid, and Petro Suk. "Accounting Objects in Crop Production." Accounting and Finance, no. 3(89) (2020): 41–47. http://dx.doi.org/10.33146/2307-9878-2020-3(89)-41-47.

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The reporting period in crop production is the calendar year. However, at the end of the year, there are costs associated with harvesting in subsequent periods. The purpose of the article is to find and justify options for accounting for costs for the harvest of the current and future years. The formation of accounting objects in crop production was considered, in particular: economic content of costs for the harvest of current and future years; accounting for costs of growing plants and performing works; accounting for costs that to be allocated and other costs of crop production; the relationship between accounting objects. Expenses and accounting items at each stage of growing crops were disclosed in detail. It was determined that expenses for harvest of future years account for the work performed on soil preparation, and after sowing, they are distributed between the objects in proportion to the actual occupied areas of plants. Soil preparation works are performed in accordance with agrotechnical requirements for growing specific crops. For each year, the enterprise draws up a crop map. So, it is better to account costs for agricultural crops beginning with the preparation of soil for them. If the actual sowing area will differ from the planned area, then the costs for the plant accounting objects need to be refined. Some of their groups include costs that to be allocated and other costs. Crop accounting objects are grouped into four groups: 1) crops (works) that will yield in the current year; 2) crops and works for the harvest of subsequent years; 3) costs to be allocated ; 4) other objects. There is a close relationship between the accounting objects of crop production. The transfer of costs from one object to another is reflected in analytical accounts within the sub-account 231 “Crop production”, which in such cases is debited and credited for the same amount.

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27

Nesterenko, Oksana, Angelika Krutova, Oksana Blуznіuk, and Olena Zhyliakova. "MANAGEMENT ACCOUNTING OF COSTS FOR HUMAN CAPITAL OF THE SERVICE ENTERPRISE." Economics and Finance 9, no. 1 (2021): 4–11. http://dx.doi.org/10.51586/2311-3413.2021.9.1.4.11.

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The systematic study, critical assessment of theoretical provisions and current practice of accounting organization of costs for human capital of the service enterprise, improvement of accounting mechanisms for the use of personal human assets and human capital of the enterprise are provided in the article. It is proved that the need to reflect human capital in accounting is due to the following factors: human capital is considered an integral part of national wealth; determining the main role of human knowledge, abilities, qualifications, and education in the process of social production; change of attitude to a person that is the appreciation of its creative potential and intellectual abilities. Characteristic definitions of human capital in aspects of different spheres of its functioning are analyzed. Peculiarities of normative and legal regulation of human capital as an intangible asset under SSAP and IFRS and identification of contradictions in accounting of personnel costs under the current accounting system are considered. The peculiarities of the organization of primary accounting of human capital at the enterprises of the service sphere are considered. It has been proposed to record information on the costs for human capital in terms of the processes of its formation, use, and development in the Employee Data Card (standard form P-2) by introducing an additional Section VI “Costs per employee.” The financial statements of analytics have been improved to Form No.1 of the Balance Sheet (Statement of Financial Condition) by introducing analytics in the first section of liabilities in the item “Additional capital” of information on human capital of the enterprise, which will generate financial statements for full disclosure to stakeholders, especially investors. Suggestions are given for the prospects of further development: research of accounting of costs for personnel of the enterprise depending on the life cycles of personnel and the enterprise, development of theoretical and methodological bases of corporate social reports on human capital, improvement of personnel value assessment methods (especially residual and liquidation value).

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28

Babich, Iryna, and Alona Datsiuk. "Accounting Policies Regarding the Cost Accounting of Agricultural Enterprises Production Units." Accounting and Finance, no. 4(90) (2020): 5–9. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-5-9.

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The existence of the possibility of choosing various options for the accounting methodology of certain objects from legally regulated alternatives allows to create an optimal accounting system adapted to the enterprise information needs. The purpose of the article is to disclose certain provisions of the accounting policies of an agricultural enterprise concerning the objective presentation in the accounting system of information on the costs of production units. The basic principles of choosing elements of the accounting policies of an agricultural enterprise were revealed. The study results show that it is advisable to include in the order on accounting policies also information related to ensuring control of production costs, the formation of the cost of finished products. Thus, when choosing elements of accounting policies, one should focus not only on the information needs of the accountant, but on the requests of all management personnel. This approach ensures the strengthening of accounting and analytical functions in enterprise management, allows to quickly responding to changes in the production process. It was revealed that accounting policies of an agricultural enterprise affects on: the size of the cost of crop and livestock products, profit, income tax, indicators of the financial condition of the enterprise. Therefore, the optimal model of the accounting policies of the enterprise creates the prerequisites for maximum efficiency of economic activity, forms accounting information for internal and external users. Taking into account the features of the formation of production costs disclosed in the article will contribute to the expansion of accounting and analytical support for managing the results of agricultural production.

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29

Rea, Michele A., and Lucia Stella. "Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing." MANAGEMENT CONTROL, no. 2 (September 2012): 43–66. http://dx.doi.org/10.3280/maco2012-002003.

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Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting's limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the "traditional" Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.

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30

Abdurakhmonov, R. "Improvement of Accounting of Costs at Enterprises." Bulletin of Science and Practice 5, no. 12 (December 15, 2019): 324–28. http://dx.doi.org/10.33619/2414-2948/49/38.

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The article considers the issues of improving cost accounting in enterprises, explores and draws relevant conclusions regarding approaches to the cost structure, optimizing costs based on improving the cost accounting methodology for enterprises, and improving accounting of inventories. The structure of sales costs was studied, and it was proposed to transfer some of the articles to other ‘recurring’ costs and take them into account. To keep track of expenses more clearly and in groups, it is advisable to formulate the costs of this large group based on the economic nature of their formation.

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31

Popa, Mihaela. "Optimization of Fiscal Costs Versus Creative Accounting." Procedia - Social and Behavioral Sciences 62 (October 2012): 1271–75. http://dx.doi.org/10.1016/j.sbspro.2012.09.217.

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32

GERHARDY, PETER G. "Accounting for Pre-production Costs: Extracting Consensus." Australian Accounting Review 9, no. 18 (July 1999): 51–63. http://dx.doi.org/10.1111/j.1835-2561.1999.tb00109.x.

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33

Knoeber, Charles R., and A. James McKee. "Accounting choice: The role of monitoring costs." Managerial and Decision Economics 12, no. 5 (October 1991): 353–60. http://dx.doi.org/10.1002/mde.4090120503.

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34

Thornton, Daniel B. "Costs of Accounting to Lenders: Canadian Evidence." Accounting and Business Research 22, no. 87 (June 1992): 261–73. http://dx.doi.org/10.1080/00014788.1992.9729443.

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35

Crane, Glenis J., Steven M. Kymes, Janet E. Hiller, Robert Casson, Adam Martin, and Jonathan D. Karnon. "Accounting for Costs, QALYs, and Capacity Constraints." Medical Decision Making 33, no. 8 (March 20, 2013): 986–97. http://dx.doi.org/10.1177/0272989x13478195.

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36

Cave, Martin, and Ian Martin. "The costs and benefits of accounting separation." Telecommunications Policy 18, no. 1 (January 1994): 12–20. http://dx.doi.org/10.1016/0308-5961(94)90089-2.

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37

Greenlee, Janet, and Elizabeth Keating. "Accounting for membership revenues and fundraising costs." Nonprofit Management and Leadership 15, no. 2 (2004): 251–57. http://dx.doi.org/10.1002/nml.66.

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38

In’kova, A. I., and O. N. Tarasova. "Maintaining separate accounting of VAT costs in the field of medical care: accounting policy and methodology for maintaining separate accounting of VAT costs." Buhuchet v zdravoohranenii (Accounting in Healthcare), no. 9 (September 1, 2021): 24–33. http://dx.doi.org/10.33920/med-17-2109-03.

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The article discusses the features of maintaining separate accounting of VAT in the field of medical care and provides recommendations for drawing up an accounting policy when maintaining separate accounting of VAT costs by organizations. The problematic of the article is relevant in the context of the preparation of a VAT tax return and the need to form tax accounting registers for it, which confirm the VAT deductions of the organization. In this regard, when preparing quarterly reports, accompanying documents must be prepared, which are supplemented when maintaining separate accounting of VAT costs with an accounting reference, which determines the share of VAT costs that the organization has the right to set off. To compile the accounting statement of the calculation, one should consider the specificity of the medical organization, and follow the accounting policy of the organization. Thus, the article has prepared an algorithm for creating an organization’s accounting policy in terms of maintaining separate accounting of VAT costs and presents calculations when compiling an accounting reference-calculation that organizations should carry out to create it to prove the legality of VAT deduction.

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39

Garceau, Linda R., Randall Luecke, and David Meeting. "Accounting For Software Expenditures." Review of Business Information Systems (RBIS) 3, no. 3 (July 1, 1999): 33–46. http://dx.doi.org/10.19030/rbis.v3i3.5432.

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The Financial Accounting Standards Board and the American Institute of Certified Public Accountants have wrestled with the issue of the appropriate treatment for software development costs for many years. This article summarizes the professional pronouncements of the last 25 years that address this issue, identifying the business cir-cumstances when such costs should be capitalized and when they should be expensed.

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40

Kovács, Gyöngyi, and Pall Rikhardsson. "Accounting for reverse logistics activities." Corporate Ownership and Control 4, no. 1 (2006): 309–16. http://dx.doi.org/10.22495/cocv4i1c2p7.

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Traditional logistics systems aim at minimising total (logistics) costs. At the same time, these systems focus on forward material flows in the supply chain. Concerns for the environment, and warranty related product returns have led to both end-of-life and commercial product take-backs, introducing the question of reverse material flows in these systems. These are backward moving inventories that have to be (re-)processed and show several coupling points to the forward materials flows in the logistics system. We argue that modern accounting systems are challenged with the phases of remanufacturing and refurbishment in the reverse supply chain. Many reverse logistics and reprocessing activities are integrated in other corporate processes, and their costs are difficult to separate from other cost objects, hindering the correct costing of reverse flows. By an analogy to safety management accounting, this paper proposes an activity-based method to account for the costs of reverse material flows. Accounting for these costs will help to take a more holistic view on total logistics costs and improve management control of logistical flows

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41

Power, Kevin C., Jay B. Fitzgerald, George E. Meyer, and Dennis D. Schulte. "Plant Production Cost-accounting/Management System." HortScience 26, no. 2 (February 1991): 201–3. http://dx.doi.org/10.21273/hortsci.26.2.201.

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A microcomputer program has been developed to keep records on energy, labor costs, product pricing, and revenue predictions for greenhouse and nursery production. The program manages plant production data, potentially enabling the grower to improve production and profits. The grower can use the program to determine how much it costs to produce individual plants, to ascertain labor costs and where to reallocate employees. Advertising and other indirect costs can be included to determine cost of production on a per-plant or per-square-foot basis.

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42

Pohorelov, Yurii, Hanna Kozachenko, and Anastasiia Bilousova. "REPRESENTATION PROBLEMS OF TRANSACTIONAL COSTS IN ENTERPRISE ACCOUNTING." ЕКОНОМІКА І РЕГІОН Науковий вісник, no. 3(64) (June 7, 2017): 67–75. http://dx.doi.org/10.26906/eir.2017.3(64).878.

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UDC 658.012 Yurii Pohorelov, D. Sc. (Economics), assistant professor. Hanna Kozachenko, D.Sc. (Economics), professor. Anastasiia Bilousova, PhD (Economics), assistant professor. Poltava National Technical Yurii Kondratiuk University. Representation Problems of Transactional Costs in Enterprise Accounting. There is notion of “transactional costs” considered basing on the positions of epistemological contextualism. There is built in the article classification of transactional costs. There is managerial collision found about fact that not all kinds of transactional costs that are considered in cost management can be shown in accounting according to existing methodology of accounting. Taking into account regulatory framework of accounting there are three approaches suggested about accumulation of information about enterprise transactional costs. The authors analyzed advantages and limitations of suggested approaches about accounting transactional costs. Keywords: enterprise, costs management, transactional costs, classification, accounting, representation criteria, approach for information accumulation.

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43

Gaurav, Abhishek, and S. K. Mathur. "Trade Costs of India with European Union and Growth Accounting of Trade." Journal of Economics, Business and Management 4, no. 2 (2016): 149–54. http://dx.doi.org/10.7763/joebm.2016.v4.382.

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44

Soster, Robin L., Ashwani Monga, and William O. Bearden. "Tracking Costs of Time and Money: How Accounting Periods Affect Mental Accounting." Journal of Consumer Research 37, no. 4 (December 2010): 712–21. http://dx.doi.org/10.1086/656388.

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45

Peršić, Milena, and Miroslav Drljača. "INTERACTION BETWEEN ACCOUNTING AND QUALITY MANAGEMENT." Tourism and hospitality management 9, no. 2 (December 2003): 13–28. http://dx.doi.org/10.20867/thm.9.2.2.

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Quality costs represent financial result of management decision in system of total quality management. The assignment to recognize these costs in management information system and evaluate them belongs to the accounting. Financial reporting presented to management, is oriented to the quality improvement, or on the present consequences of decisions on keeping the same quality level. For creating methodological basis of including these costs, the accounting department should ensure relevant information from the surrounding (outer aspects), especially from the process and activities in the business system (inner aspects). Recognizing the interests and needs of quality management as well as ISO standards, the catalogue on quality costs is being created in accordance with information requests. Therefore, the certification on ISO standards requires reorganization of accounting information system, which has to ensure relevant information for managing costs, which is the subject to this research.

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46

Litvinova, Irina. "Improving Accounting Of Internet Technologies Costs In Russia." Moscow University Economics Bulletin, no. 6-2018 (December 30, 2018): 117–32. http://dx.doi.org/10.38050/01300105201867.

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This article substantiates the selection of a new object in accounting – the cost of Internet technology. The author presents new methods for accounting the costs of Internet technologies and provides the interpretation of the concept of «virtual assets». The author considers it necessary to introduce separate accounts for accounting the costs of Internet technologies. We believe that this approach will allow to see the total amount of the costs of Internet technologies, which is important for purposes of planning, monitoring and analysis, as well as to resolve contentious issues arising in accounting the costs of Internet technologies, which will significantly facilitate the work of accountants. In the absence of theoretical developments in accounting the costs of Internet technologies we make the first attempts to classify the costs of Internet technologies. We propose grouping the costs according to the following criteria: their purpose; frequency of occurrence (one-time and ongoing); gains in the time period (current, deferred costs and capital). The author concludes with a recommended register for accounting the costs of Internet technologies.

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47

Toosi, Hossein, and Arezou Chamikarpour. "A New Cost Management System for Construction Projects to increase Competitiveness and Traceability in a Project Environment." Revista de Contabilidad 24, no. 1 (January 1, 2021): 31–47. http://dx.doi.org/10.6018/rcsar.357961.

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Un nuevo sistema de gestión de costes de proyectos de construcción para aumentar la competitividad y la trazabilidad para entornos de proyectos. El objetivo principal de la investigación es utilizar nuevos métodos de cálculo de costes en los proyectos de construcción para reducir y controlar las desviaciones de costes y algunas limitaciones que presentan los modelos tradicionales. La hipótesis de la investigación se basa en la capacidad sinérgica del cálculo de costes basado en actividades centradas en el rendimiento, en combinación con el método de cálculo de costes objetivo para fomentar la competitividad del sistema de control de costes para entornos de proyectos. El método se elaboró para controlar los gastos directos y generales del proyecto durante su ejecución. Se realizó una entrevista con 26 directores financieros en dos o cuatro ocasiones entre junio de 2016 y mayo de 2017 con el fin de validar y modificar el método. Siguiendo una entrevista semiestructurada, el método propuesto contribuyó a aumentar la precisión, la certidumbre y la rastreabilidad de los costes y proporcionó la integridad del sistema contable, técnico y operacional. Además, se analizan las desviaciones y se reducen los costes al considerar las condiciones competitivas y estratégicas. También se limita el coste objetivo de los paquetes de trabajo y se genera una alerta al finalizar cada uno de ellos. Además, de acuerdo con el test de Friedman, existe una capacidad competitiva significativa en comparación con el método convencional de control de costes en los proyectos y también se aplica en un estudio de caso. This research proposed a new method for project cost management based on Competitiveness and traceability in a case study and operational situation. The research hypothesis is based on the synergistic ability of performance focused activity-based costing in combination of the target costing method for encouraging competitiveness cost control system for project environments. The method was developed to control, direct and overhead costs of the project during its progress. Also, it uses the feature of activity-driven and different resource drivers to determine the types of costs with the effect of time driver for each activity. An interview was conducted with financial managers during two to four times with the aim of validating and modifying the method. According to a semi-structured interview, the proposed method contributed to increase the precision, certainty, traceability of costs and provided the integrity of the accounting, technical and operational system. It also analyzes deviations and reduces costs by considering competitive and strategic conditions. It's also limiting the target cost of work packages and causing an alarm on the completion of each. According to Friedman test, there is a meaningful competitive ability compared to the conventional cost control method in the projects and it is also implemented in a case study.

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DeFond, Mark L. "Why Accounting Matters: Evidence from Accounting's “Big Bang”." Journal of International Accounting Research 18, no. 3 (September 1, 2019): 87–96. http://dx.doi.org/10.2308/jiar-52568.

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ABSTRACT This article is based on my keynote speech presented at the 2018 Journal of International Accounting Research Conference held at Ca' Foscari University of Venice, Italy. The worldwide adoption of International Financial Reporting Standards in 2005 represents a “quasi-experimental” shock for thousands of companies around the world. This “Big Bang” event provided accounting researchers with an opportunity to gain insights into the fundamental qualitative characteristics of accounting that users find valuable. This research identifies several qualitative characteristics that help explain “why accounting matters,” including: (1) reliability, as captured by strong legal institutions, (2) accruals, (3) increased disclosure, (4) greater comparability, and (5) the use of historical costs (at least for contracting purposes). Notably, the overarching characteristic, which is necessary for all of the other characteristics to matter, is strong legal institutions.

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BURKO, Kateryna. "METHODS OF COST ACCOUNTING IN THE ACCOUNTING POLICIES OF AGRICULTURAL ENTERPRISES." "EСONOMY. FINANСES. MANAGEMENT: Topical issues of science and practical activity", no. 2 (42) (February 2019): 162–78. http://dx.doi.org/10.37128/2411-4413-2019-2-14.

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Modern enterprise production management is a complex, time-consuming and multifaceted process. It sets new requirements for the organization of cost accounting and needs to expand control over the formation of production cost by industries, cost centers, technological redistribution, types of products (works, services). There is also a need to determine the impact of costs on the implementation of the latest technologies and improve product quality. Important elements of accounting policies are cost accounting methods. The correct choice and use of cost accounting methods contribute to a quick assessment of the appropriateness of spending. At present, the legislation of Ukraine does not specify a specific method of applying certain methods of cost accounting. The imperfection of modern domestic methods of cost accounting creates certain difficulties in their choice to solve the tasks set before the enterprise. The purpose of the article is to reveal the essence of cost accounting methods and to determine the most effective ones for consolidation in the accounting policy of agricultural enterprises. In the article the question of estimation of the role of registration policies is exposed in the process of the enterprise management. The component elements of registration politics are certainly connected with the account of spending. Different approaches of the researchers are considered in relation to the essence of methods of accounting costs and their classification. It is set that classification of methods of accounting of productive costs is the object of scientific discussions and generally accepted classification of methods has not been developed yet. The author gives general characteristics of the features of agricultural enterprises activities that have considerable influence on the process of administrative decision-making and directly determine the construction of the accounts of costs. Certainly, methods of cost accounting are the important element of registration policy of agricultural enterprises. Systematization of branch and organizational factors that influence the choice of the methods for cost accounting at agricultural enterprises is carried out. The use of the combined methods for accounting the costs is suggested, that is conditioned by the branch features of agricultural enterprises activity and formation of registration policy concerning cost accounting.

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Jasch, Christine. "What are environmental costs?" Social and Environmental Accountability Journal 20, no. 1 (January 2000): 1–6. http://dx.doi.org/10.1080/0969160x.2000.9651624.

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