Academic literature on the topic 'Characteristics Costing'

Üç, Mustafa, and Cemal Elitaş. "Life Cycle Costing for Sustainability." In Advances in Environmental Engineering and Green Technologies. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9723-2.ch005.

Üç, Mustafa, and Cemal Elitaş. "Life Cycle Costing for Sustainability." In Waste Management. IGI Global, 2020. http://dx.doi.org/10.4018/978-1-7998-1210-4.ch051.

Anghelache, Constantin, Sorinel Căpușneanu, Dan Ioan Topor, and Andreea Marin-Pantelescu. "Target Costing and Its Impact on Business Strategy." In Network Security and Its Impact on Business Strategy. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-8455-1.ch002.

Ramadhan, Sayel. "Pervasive Computing, Firm Characteristics, and Environmental Factors Conducive to the Adoption of Activity-Based Costing." In Advances in Business Information Systems and Analytics. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-60566-996-0.ch013.

Cescon, Franco. "The Impact of AMT Firm Characteristics on Innovative Costing Techniques and Non-Financial Measures of Performance." In Performance Measurement and Management Control: Global Issues. Emerald Group Publishing Limited, 2012. http://dx.doi.org/10.1108/s1479-3512(2012)0000025007.

Pearson, Stephen Robert, and Mahmoud Shafik. "Research into Early-Stage Identification of Entrepreneurs and Innovators with Development of an Identification Guidance Framework." In Advances in Transdisciplinary Engineering. IOS Press, 2021. http://dx.doi.org/10.3233/atde210052.

Pierre, Samuel. "Security Issues Concerning Mobile Commerce." In Mobile Computing. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-60566-054-7.ch201.

Carson, Diane. "The Eye of the Storm: Preston Sturges and Performance." In Refocus: the Films of Preston Sturges. Edinburgh University Press, 2015. http://dx.doi.org/10.3366/edinburgh/9781474406550.003.0010.

"Sales and other revenues 9. Profit and loss accounts and results of operations In fact, there were two charts of accounts: a complete one with ten classes for companies which used cost accounting, and a simplified one without the cost accounting classes (numbers 5, 6 and 7) for others. Due to the integration of cost accounting into the accounting chart, there had to be two formats for the trading account and two for the profit and loss account: one set of state­ ments classifying expenses by destination (functions) for compa­ nies using the cost accounting classes, and another classifying ex­ penses by nature for companies which did not use these classes. The 1942 French Plan was developed on the basis of a docu­ ment prepared by Chezlepretre, a Vichy government senior civil servant within the Ministere de I’lzconomie Nationale et des Fi­ nances, who had been trained as a statistician [Standish, 1990, p. 346]. Chezlepretre had probably drawn up his Plan using the 1937 Goering Plan as a starting point since it had the only official chart of accounts in use at the time. In fact, there are similarities be­ tween the German and the 1942 French charts. In both the German and French charts, cost accounting was integrated with financial accounting. This arrangement of ac­ counts reflected Schmalenbach's conception, in which the chart of accounts follows the cycle of manufacturing activity: first, capital is raised and invested in fixed and current assets; then, materials are purchased and processed to create products that are sold; and lastly, all accounting elements are assembled in class 9 for the periodic closing of the books. However, even if the German and the 1942 French charts of accounts were similar, the French influence had impact in two areas of the 1942 Plan: product costing and the standard balance sheet. The resulting characteristics were later retained in the 1947 Plan. First the latest innovations in French cost accounting were embodied in the 1942 Plan. The homogeneous sections method, developed and defined by Lieutenant-Colonel Rimailho in a 1928 pamphlet under the aegis of the Commission Generale d'Organisation Scientifique du Travail (C.E.G.O.S.), was to be used in computing product costs. This method was concerned with the allocation of indirect charges to product costs. These charges were to be accumulated in various accounting units or sections (such as a division of the enterprise or a specific activity like distribution). Then, section costs were charged to product costs using a chosen work unit (unite d’oeuvre) as basis of allocation (such as kilome­." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-41.

"ters or direct labor hours). This method allowed cost prices to be determined at each successive stage of the production process. The addition of the charges incurred at one level of production to the previous charges provided the cost of the product at that par­ ticular production level. However, since the method did not pro­ vide the original breakdown of the various cost components, com­ ponents had to be recomputed on a separate schedule. The homo­ geneous sections method was adopted in the plan for cost compu­ tations because it allowed precise calculations, and afforded great possibilities of application to various situations. Another characteristic related to product costing introduced in the French Plan was the use of mirror or contra-accounts which allowed product costs to be computed without altering expense accounts. In fact, charges were debited to the appropriate cost accounts by crediting contra-accounts, which preserved the infor­ mation registered in financial accounting’s expense accounts while ensuring the identity of the information carried from financial accounts to cost accounts. Second, the rational classification (discussed in the next sec­ tion) which had developed in France in the 1920s [CNOF, 1946, p. 46] and which, by the 1940s, had been widely adopted by the majority of French enterprises for their balance sheets [CNOF, 1946, p. 23] inspired the 1942 Plan's standard balance sheet. How­ ever, the rational classification was not retained for the 1942 Plan’s chart of accounts since it was inspired by the German chart. The 1942 Plan was mainly criticized for its lack of logic and its complexity, and for being overly oriented toward the determi­ nation of financial results for external purposes, and of product costs for internal and external pricing of products. Not enough attention was paid to the role of accounting in the daily manage­ ment of operations [Brunet, 1951, pp. 252-253]. The other major criticism addressed to the Plan concerned the duality of the operations account and the profit and loss ac­ count, stemming from the possibility of classifying expenses either by nature or by function depending on whether the cost classes (5, 6 and 7) were used or not. This situation deprived national ac­ countants of valuable information needed in the preparation of national accounts [Brunet, 1951, p. 2521. As will be seen in a later section, this criticism was taken into account in the drafting of the 1947 Plan. An official adaptation of the 1942 Plan was only produced for the aeronautic industry. However, Brunet [1951, p. 254] mentions that a number of major companies also adopted the general plan,." In Accounting in France (RLE Accounting). Routledge, 2014. http://dx.doi.org/10.4324/9781315871042-42.

Alshatshati, Salahaldin, Kevin P. Hallinan, and Robert J. Brecha. "Estimating Building Envelope Thermal Characteristics From Single-Point-in-Time Thermal Images." In ASME 2016 10th International Conference on Energy Sustainability collocated with the ASME 2016 Power Conference and the ASME 2016 14th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2016. http://dx.doi.org/10.1115/es2016-59091.

Akl, W., M. Ruzzene, and A. Baz. "Optimal Design of Underwater Shells With Active Stiffeners." In ASME 2001 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2001. http://dx.doi.org/10.1115/detc2001/vib-21496.

Hou, Liang, and Rongshen Lai. "Research on the Relationship Between Feature Commonality of Generic Component and Manufacturing Cost." In ASME 2015 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/imece2015-50931.

Gunasekaran, Sharmila, Avi Jakkulwar, Samit Pradhan, et al. "Low Cost Solution to Increase the C2 & C3 Product Recovery from LNG Feed." In International Petroleum Technology Conference. IPTC, 2021. http://dx.doi.org/10.2523/iptc-21284-ms.

Yao, Xiling, Seung Ki Moon, and Guijun Bi. "The Additive Manufacturing Process Setting Feasible Space Exploration and Association With Variable Product Platform Design." In ASME 2015 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/detc2015-46665.

Maulbetsch, John S. "Hybrid Cooling for Thermal-Electric Power Generation." In ASME 2013 Heat Transfer Summer Conference collocated with the ASME 2013 7th International Conference on Energy Sustainability and the ASME 2013 11th International Conference on Fuel Cell Science, Engineering and Technology. American Society of Mechanical Engineers, 2013. http://dx.doi.org/10.1115/ht2013-17812.