Dissertations / Theses: 'Cost Accounting Model'

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Joshi, Aniruddha V. "A Break-Down Model for Cost Estimation of Composites." Ohio University / OhioLINK, 2018. http://rave.ohiolink.edu/etdc/view?acc_num=ohiou1531152524644294.

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Oralkan, Gaye A. "An object-oriented design intent externalization and representation model for cost estimating applications." Thesis, This resource online, 1991. http://scholar.lib.vt.edu/theses/available/etd-10222009-125049/.

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Oldman, Alf. "The development of a model for strategic cost reduction as a managerial response to market orientation." Thesis, Henley Business School, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.363172.

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Mutavchi, Viacheslav. "Solid waste management based on cost-benefit analysis using the WAMED model." Doctoral thesis, Linnéuniversitetet, Institutionen för naturvetenskap, NV, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-17329.

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Efficient waste management enables the protection of human health, reducing environmental pollution, saving of natural resources, and achieving sustainable and profitable management of energy. In many countries, the general guidelines for waste management are set by national or local waste management plans. Various models provide local authorities with decision-making tools in planning long-term waste management scenarios.This study aims at providing a special model framework for the evaluation of ecological–economic efficiency (ECO-EE) of waste management. This will serve as an information support tool for decision making by actors of a solid waste management (SWM) scheme, primarily at the municipal and regional levels. The objective of this study is to apply the waste management’s efficient decision (WAMED) model along with the company statistical business tool for environmental recovery indicator (COSTBUSTER) model to SWM and municipal solid waste (MSW) schemes in general in order to evaluate and improve their ECO-EE. COSTBUSTER is a mathematical indicator for the size and extent of implementation costs of a certain SWM scheme, compared with the total size of the average financial budget of a SWM actor of a certain kind. In particular, WAMED is proposed for evaluating the suitability to invest in baling technology. Baling of solid waste is an emerging technology which is extensively used worldwide to temporarily store waste for either incineration or recovery of raw materials. The model for efficient use of resources for optimal production economy (the EUROPE model) is for the first time applied to emissions from baling facilities. It has been analysed how cost-benefit analysis (CBA) and full cost accounting (FCA) can facilitate environmental optimisation of SWM schemes. The effort in this work represents a continuation of such ambitions as an enlargement of the research area of CBA based modelling within SWM. In the thesis, certain theoretical and economic aspects of SWM were analysed as case studies. A shift of viewpoints within the field of waste management is presented. This shift is in accordance with the prevailing concept of sustainable development, as commonly understood. It is concluded that in the practical SWM context, the findings of the study point at the possibilities to modify the common CBA- and FCA-based methods by WAMED, COSTBUSTER, and EUROPE. Therefore, it can be said that estimations in a SWM scheme can be carried out by using certain economic model, if properly modified in a logical and plausible way. New principles for cost allocation to SWM residual products are presented in the current work. They imply strong industrial cost saving incentives through promoting the introduction of new and improved processing technologies for rest-waste. Such incentives then strongly promote investments that are likely to improve both the environment and the corporate profitability. Thereby, the occurrence of non-commercialised, and hence not utilized, wastes is reduced. This improves the short term corporate economy through saving raw materials such as solid waste fuel, spending less time for administrating waste flows, and less wear and tear of the plant machinery. Additional environmental advantages which affect the balance sheets in a favourable way are related to the long-term business economy and extended environmental goodwill. This is due to the recently introduced way of considering solid waste as regular goods in financial terms - the equality principle. If waste is seen as goods, and not wasted in landfills, the environment will improve. This, in turn, leads to an improved quality of life. Based on the current study, it is recommended to apply WAMED to SWM schemes in order to evaluate their ECO–EE to justify decision making and investments. Also, it is recommended to apply COSTBUSTER, based on the current WAMED outcome, to SWM schemes to determine their relative size and extent. It is recommended to apply EUROPE to the emissions in case of accidental burning, treatment of leachate, andabatement with odours at any SWM scheme, based on the induced economic incentives, in order to reduce unwanted substances and phenomena.

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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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Pfluger, Benjamin [Verfasser]. "Assessment of least-cost pathways for decarbonising Europe's power supply: a model-based long-term scenario analysis accounting for the characteristics of renewable energies / Benjamin Pfluger." Karlsruhe : KIT Scientific Publishing, 2014. http://www.ksp.kit.edu.

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Martin, Monica. "The development of a good governed costing management model for Mandela Bay Development Agency projects within the Nelson Mandela Bay Municipal boundaries." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18584.

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The purpose of this single case study was to investigate the variables that determine the perceived success of the costing management of Mandela Bay Development Agency Projects (MBDA). Eleven propositions namely Strategic Planning, Stakeholders, Procurement Processes, Contracts, Design Management, Implementation Management, Internal Regulatory Structures, Outside Advice, Human Behaviour, Risk Management and Governance Structure, were identified that could influence costing management of MBDA projects. By using qualitative research methods, the MBDA was compared with three other agencies with similar mandates, by means of four semi-structured interviews, in order to identify similarities and differences between the organisations in terms of costing management. The results of nine in-depth interviews with MBDA project role players, with open ended questions about the participants’ views on the factors that influence costing management, were used to discover themes that were overlooked in the proposed model of perceived success of costing management of MBDA projects. Most of the propositions as per the proposed model for the perceived success of costing management of MBDA projects were confirmed to have a positive relationship to the costing management of MBDA projects. The model was revised after the results were presented to include two ante-ceding variables that were overlooked in the literature review, but emerged from the data namely Funding Model and Compliance to Legislation. The identification of the additional variables namely Team Dynamics (replacing Human Behaviour) and Planning Model are important aspects to be considered in relation to the costing management of MBDA projects. With the focus on good governance and the MBDA’s good record of clean and unqualified audits, it is to be noted that the performance of government projects is usually measured against progress and expenditure and not necessarily against the value for money and the quality of the completed project.

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Garcia, Marimon Xavier. "Retiment de comptes en el sector públic universitari a través d’un model de comptabilitat analítica i un sistema d’indicadors de costos, pressupostaris i financers." Doctoral thesis, Universitat de Barcelona, 2021. http://hdl.handle.net/10803/672383.

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La comptabilitat analítica no és quelcom que es pugui regular i normalitzar. Dins de la ciència comptable hi ha un ampli marc normatiu per a la comptabilitat financera, però és pràcticament inexistent respecte la comptabilitat de costos. I el motiu no és altre que el seu únic principi, el de ser útil, que fa que cada ens organitzi aquesta comptabilitat interna per donar resposta a les seves necessitats. D'intents normalitzadors n'hi ha hagut diversos al llarg del temps. Al principi, la dificultat més gran era en com gestionar tota la informació necessària. Ara que els recursos tècnics són capaços de moure aquest volum d'informació de forma àgil, el problema és com estructurar-ho i organitzar-ho tot de forma sistemàtica, a partir de la implantació d'un model de comptabilitat analítica. La darrera iniciativa, que ara com ara és la que té l'adjectiu d'oficial, es va començar a impulsar l'any 2011 amb el Modelo de Contabilidad Analítica para Universidades. Particularización del Modelo C.A.N.O.A. que si bé hi havia un termini inicial per implantar-lo que finalitzava el 2013, a data de tancament d'aquest treball no només no està implantat per totes les universitats del sistema universitari espanyol sinó que està a punt de publicar-se una nova redacció d'aquest model. En aquest treball s'expliquen les principals característiques d'aquest model i, sobre algun dels apartats, se'n fa una revisió crítica. A partir d'aquesta proposta, a la que convergeixen altres dues propostes normalitzadores, una anterior a l'oficial, i una segona publicada no fa massa, com són el Libro Blanco de los Costes en las Universidades (amb la primera edició publicada el 2006 i dues revisions posteriors, la darrera del 2011), i el document d'AECA La contabilidad de gestión en las universidades del 2019, en aquest treball es fa una proposta on coincidint en gran mesura amb el model CANOA, s'expliquen criteris diferents als proposats en aquest així com en quins aspectes es pot simplificar el model de càlcul, amb l'objectiu de tenir disponible una comptabilitat analítica implantada a les universitats. En aquesta proposta, on es justifica el per què aplicar criteris diferents en alguns aspectes, no només es plantegen els outputs que la comptabilitat de costos ha de generar sinó que també s'incorporen, a partir de treballs previs de l'autor en altres àmbits relacionats amb la comptabilitat de costos i de gestió, un conjunt d'indicadors de la comptabilitat financera i la pressupostària que completen el conjunt de dades a elaborar per fer un complet exercici de transparència de les universitats públiques. I donada la importància del cost del personal a les universitats i dins d'aquest, el cost del personal docent i investigador, es dedica un capítol del treball a posar de manifest la incidència que pot tenir la imputació d'aquest sobre el cost final dels serveis que presta la universitat. I no només es fa referència a l'efecte de la seva imputació, sinó també a què pot suposar aplicar criteris d'imputació racional sobre les dedicacions d'aquest PDI i sobre el cost final de les seves activitats: la recerca, la docència, el cost de les assignatures i el cost dels ensenyaments.

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Tern, Karl-Johan, and Andreas Ivarsson. "Kalkylutveckling i tillverkningsindustrin : -En Fallstudie hos HordaGruppen AB." Thesis, Linnéuniversitetet, Ekonomihögskolan, ELNU, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-16620.

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Examensarbete i Ekonomistyrning, 30hp, Ekonomihögskolan vid Linnéuniversitetet Titel: Kalkylutveckling i tillverkningsindustrin – en fallstudie hos HordaGruppen AB Under 1980-talet uppmärksammades kalkylmodellens roll som ekonomiskt styrverktyg. Denna uppmärksamhet ledde till omfattande studier av hur kalkylmodeller kunde utvecklas för att lättare klara av förändringar i företags inre och yttre förutsättningar. Kalkylmodellers utformning påverkas av ett stort antal faktorer som t.ex. strategi, kontext och användning. Därmed blev det intressant att detaljstudera ett enskilt fallföretag för att identifiera hur detta företag arbetar med sin kalkylmodell. Syftet med uppsatsen är att utveckla HordaGruppens kalkylmodell och anpassa denna efter förändringar i företagets verksamhet. Genom kartläggning och utvärdering av kalkylmodellen, företagets kalkylbehov samt kostnadsfördelning utifrån ett processorienterat perspektiv analyseras och utvecklas företagets kalkylmodell. Målsättningen är att nyttan för HordaGruppen av att använda kalkylmodellen som styrverktyg ska öka. Uppsatsen är en kvalitativ studie med fokus på detaljstudier av företagets flöden och processer. Huvudsakligen har ostrukturerade intervjuer och observationer legat till grund för materialet men även insamlad dokumentation som t.ex. information från affärssystemet, kalkylmodellen och organisationsscheman har använts. Den konceptuella referensramen som sammanställs ligger till grund för en analysmodell som beskriver hur empirin ska analyseras. Denna bygger på ett antal olika områden som sedan sammanfogas för att belysa de mer framträdande problemområdena i HordaGruppens kalkylmodell. Den genomförda studien visar ett antal problemområden med potential att förbättra den ekonomiska styrningen ur förändringssynpunkt. Uppsatsen identifierar ett stort behov av att hålla kalkylmodellens grunddata uppdaterad. Samtidigt föreslås förändrad kostnadsfördelning inom flera områden, bl.a. för direkta kvalitetskostnader och omkostnader för produktionsanläggningar. Slutligen föreslås utökad användning av kalkylmodellen som ett sätt att förbättra kalkylens roll som styrverktyg i en föränderlig verksamhet. Thesis in Management Accounting 30hp, School of Business and Economics, Linnaeus University Title: Cost model development within the manufacturing industry – a case study of HordaGruppen AB In the 1980s, a discussion regarding the role of cost modeling as a management accounting tool erupted. This attention led to extensive studies of how costing models were developed to better cope with changes in the company's internal and external conditions. Cost model design is influenced by numerous factors such as strategy, context and purpose. With this in mind, it became interesting to study a case company in detail to identify the usage of the cost model within the company. The main purpose of this thesis is to develop the cost model currently used by HordaGruppen and adjust it to cope with changes in the company environment. Based on HordaGruppens processes and their cost model needs, suggestions for development of the company’s cost accounting tools are made. The goal of this development is that the usefulness of the cost model in HordaGruppens management accounting should increase. The main method of research is a qualitative study focusing on detailed studies of the company's workflows and processes. Information has been gathered mainly through interviews and observations. Other sources of information such as the ERP system, organizational charts and the cost model itself have also been used. The completed study shows potential areas of improvement for management accounting purposes. The main areas of improvement are linked to keeping the underlying data up to date and changes in cost estimation. Finally, to improve management accounting in a changing environment, additional purposes for the cost estimation model is suggested.

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Jasiūnaitė, Reda. "Valdymo apskaitos modelis vidutinio dydžio gamybinėje įmonėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2010~D_20140625_185104-12881.

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Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą] Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]

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Grixti, Ivan. "Analysing the impact of the transition from an historical cost to a fair value model of accounting for preparers, auditors and users of the financial statements of listed companies in Malta : an island state economy." Thesis, University of Southampton, 2013. https://eprints.soton.ac.uk/372327/.

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International Financial Reporting Standards (IFRSs) are moving away from being based on an historical cost model of accounting towards one based on fair values. Such changes have implications for the preparers, auditors and users of financial reports. While much attention has been focused on the technical aspects of the transition to fair value accounting, there has been almost no consideration of the impact of these changes on those who prepare, audit and use financial reports. International Accounting Standards and, subsequently, IFRSs have been incorporated into Maltese company law since 1995. More recently, as a Member State of the European Union, Malta has been required to incorporate IFRSs (as modified by the EU) into its national law. This thesis explores the impact of the transition towards fair value accounting on the preparers and auditors of the financial reports of Maltese listed companies. An exploratory, inductive approach is adopted which uses the grounded theory method (Glaser & Strauss 1967) to understand the effects on the patterns of behaviour of the preparers, auditors and users of financial reports arising from the transition to fair value accounting. Interviews were conducted with those responsible for the preparation of the financial reports of those companies listed on the Malta Stock Exchange that experienced such a transition as well as with the companies’ auditors. The main themes that emerge from the first analysis of the interview material relate to the perceived near absence of markets for assets in Malta, concerns about the understandability of fair value accounting for users of financial reports, and the perceived primacy of the income statement. These themes were identified after transcribing and analysing the interview data collected. However, themes as an output of analysis are insufficient, as grounded theory necessitates the conceptualisation of the data. Moreover, the research was driven by analysis that required further theoretical sampling and thus interviews were carried out with users; namely, stock-brokers and investors. Additionally the analysis required theoretical sampling from a country that has a similar set-up to Malta; thus, Trinidad & Tobago was selected for data comparison in this regard. This theory is developed through the iterative process of constant comparison and analysis of the interview material as well as online data and listed entities’ financial reports. The theory contended that there is a tension between the regulatory framework and the determination of the dividends being proposed by companies. Such a tension evolves from users’ lack of understandability of what fair value adjustments represent; for example, unrealised positive amounts being treated as available for distribution. The resolution of this tension is seen to be through a “meaning-making process”. This “meaning-making process” refers to the latent patterns of behaviour engaged into by preparers, auditors and stock-brokers throughout all six stages of the financial reporting process i.e. from the preparation and review of the financial statements right through to their approval by the shareholders gathered at the AGM. Thus, a process of funnelling, jargonising, pre-empting, briefing, elaborating, explaining and clarifying is engaged in. The research contributes to interpretive accounting research by developing explanations of the effect of fair value accounting on significant actors in an island economy.

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He, Yuanlong. "Relationship between Firm’s PE Ratio and Earnings Growth Rate." University of Cincinnati / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=ucin1336490725.

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Горобченко, Денис Володимирович, Денис Владимирович Горобченко, and Denys Volodymyrovych Horobchenko. "Cost-benefit analysis: uncertainty in discount models and environmental accounting." Thesis, Видавництво СумДУ, 2006. http://essuir.sumdu.edu.ua/handle/123456789/8441.

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Iyogun, Paul Omolewa. "Lower bounds for production/inventory problems by cost allocation." Thesis, University of British Columbia, 1987. http://hdl.handle.net/2429/27323.

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This thesis presents a cost allocation method for deriving lower bounds on costs of feasible policies for a class of production/inventory problems. Consider the joint replenishment problem where a group of items is replenished together or individually. A sequence of reorders for any particular item will incur holding, backorder and set-up costs specific to the item, in addition whenever any item is replenished a joint cost is incurred. What is required of the total problem is the minimization of a cost function of the replenishment sequence or policy. The cost allocation method consists of decomposing the total problem into sub-problems, one for each item, by allocating the joint cost amongst the items in such a way that every item in the group receives a positive allocation or none. The result is that, for an arbitrary feasible cost allocation, the sum of the minimum costs for the subproblems is a lower bound on the cost of any feasible policy to the total problem. The results for the joint replenishment problem follows: For the constant and continuous demand case we reproduce the lower bound of Jackson, Maxwell and Muckstadt more easily than they did. For the multi-item dynamic lot-size problem, we generalize Silver-Meal and part-period balancing heuristics, and derive a cost allocation bound with little extra work. For the 'can-order' system, we use periodic policies derived from the cost allocation method and show that they are superior to the more complex (s,c,S) policies. The cost allocation method is easily generalized to pure distribution problems where joint replenishment decisions are taken at several facilities. For example, for the one-warehouse multi-retailer problem, we reproduce Roundy's bound more easily than he did. For the multi-facility joint replenishment problem (a pure distribution system with an arbitrary number of warehouses), we give a lower bound algorithm whose complexity is dr log r where d is the maximum number of facilities which replenish a particular item and r is the number of items. Business, Sauder School of Graduate

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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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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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Di, Pietro Stefano. "Erfolgszentren für öffentliche Verwaltungen /." Göttingen : Cuvillier, 1992. http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&doc_number=003670798&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA.

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Anders, Hedström, and Tounkara Shekou. "A Comparative Study of Models to Reveal Earnings Management : At Stockholm Exchange Market from year 2000-2009." Thesis, Södertörns högskola, Institutionen för ekonomi och företagande, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-9197.

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Background and problem: This paper illuminates the problem with temptation of earnings management. However, there are particular disadvantages when companies use this technique because it creates an information asymmetry at the stock market. Problem of earnings management is although not a new phenomenon there issue is the quality of financial reporting. The development is concerning, since recently the performance of financial report has a negative trend, a trend that could harm the financial world. If a company does not provide meaningful information the fundamentals of capital market lose confidence. Purpose: This study has two purposes. The first purpose is to evaluate the ability of various discretionary accruals model at Stockholm Exchange Market. The second purpose is concerning a new model in purpose to understand and reveal earnings management. Boundaries: Data contains only business corporations at large cap and operate at the Stockholm Stock Exchange market. Furthermore is this research based on a time series data from year 2000 – 2009 and cross section data from year 2009. Method: The approach of the methodology are inspired of prior earnings management research, as Healy (1985), DeAngelo (1986) and Jones (1991) which have relied on discretionary accruals to detect earnings management. Conclusion: The result indicates that the Jones modified model is the most powerful models to explain earnings management, which also is consistent with prior studies. The result from the extended Jones modified model indicates no improvement, concerning on revealing earnings management. Further, the results confirm that the null hypothesis can be rejected at 1% significant level but the F-value fall drastically compare to Jones modified model. Suggestions for further research: One suggestion is that more research should be conducted in order to develop accounting policies aimed at limiting the application of earnings management. Alternatively, future research should base on data that measures the phenomenon of earnings management at a deeper level. Yet there are some obstacles to gather desire data and therefore it is not easily accessible. Bakgrund och problem: Den här studien undersöker resultatstyrning, då det finns både fördelar och nackdelar med att tillämpa denna metod. Problemet med resultatstyrning är dock inte ett nytt fenomen, där tidigare studier visar att kvalitet på den finansiella rapporteringen kan ifrågasättas. Företagens årsredovisning skall speglar en rättvisande bild av verksamheten och således är utvecklingen oroväckande eftersom trovärdigheten för den finansiella rapporteringen har fått en negativ trend, en trend som kan skada den finansiella marknaden. Syfte: Den här studien utvärdera och jämföra hur befintliga disketionära modeller förhåller sig på Stockholmsbörsen. Dessutom utvecklas en förbättringsmodell. En model med förklaringsvariabler som ger ett nytt och/eller annorlunda perspektiv på fenomenet. Avgränsningar: Undersökningen omfattar endast företag som är registrerad på large cap och verkar på Stockholmsbörsen. Data som används i studien är dels en tidsserie data från år 2000-2009 och dels tvärsnittsdata från år 2009. Metod: Den här undersökningen tillämpar liknande metoder som tidigare studier, beträffande resultatstyrning såsom Healy (1985), DeAngelo (1986) och Jones (1991) där de definierar diskretionär avsättning som vinstmanipulering. Slutsats: Resultaten visar att Jones modified model förklara och upptäcker resultatstyrning på ett bättre sätt än de andra modellerna. Denna slutsats överrensstämmer med tidigare studier. Resultaten från den utökande Jones modified model visar inte några förbättringar. Dock förkastar den noll hypotesen på 1 % signifikansnivå men F-värdet sjunker kraftigt jämförelsevis mot Jones modified model. Förslag till vidare forskning: Ett förslag är att framtida forskning bör bedrivas i syfte för att utveckla redovisningsprinciper som begränsar resultatstyrning. Alternativt förslag är att samla in data som mäter resultatstyrning på en djupare nivå, dock är det problematiskt med dagens

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Araújo, Roberto Pinto de. "Análise do nível de aderência do modelo conceitual do sistema de custos às teorias da contabilidade de custo: experiência no governo federal para configuração e implantação do sistema de informações de custos - SIC." Universidade do Estado do Rio de Janeiro, 2011. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=2663.

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Este estudo expõe os objetivos, as diretrizes, o modelo conceitual e o processo desenvolvido para a implantação do Sistema de Informações de Custos do Governo Federal (SIC), descrevendo e explicando o marco conceitual e suas principais características, a abordagem em três dimensões (conceitual, tecnológica e cultural), as razões para os procedimentos adotados na sua construção, trabalhando a correspondência entre os conceitos da contabilidade governamental e da contabilidade de custos. O trabalho teve como proposta identificar e apresentar a configuração do sistema de informações de custos (SIC) a ser adotado pelo Brasil no âmbito da Administração Pública Federal como uma solução conciliatória junto aos atores envolvidos, e analisar e revelar o nível de aderência do SIC às teorias da Contabilidade de Custos, para tal fim foi desenvolvida a pesquisa exploratóriodescritiva, socorrendo-se em pesquisas bibliográfica e documental; na coleta de informações aplicando as técnicas de entrevista e observação direta intensiva; e na análise dos dados levantados, a técnica de análise de conteúdo. A importância do SIC é enfatizada como elemento de mensuração de custos, de melhoria da qualidade do gasto público e de vetor indutor da construção da mentalidade de custos na Administração Pública Federal que, poderá vir a ser o grande salto da administração patrimonial e burocrática para a administração gerencial. This study outlines the objectives, guidelines, conceptual model and process developed for Deployment Information System Costs Federal Government (CIS), describing and explaining the conceptual framework and main characteristics, the approach in three dimensions (Conceptual, technological and cultural), the reasons to the procedures used in their construction, working on the correspondence between the concepts of government accounting and bookkeeping cost and reveals their level of adherence to theories of Cost Accounting. The work was to identify and present the proposal system configuration information costs (CIS) to be adopted by Brazil under the Federal Public Administration as a solution conciliatory to the actors involved, and analyze and reveal the level of adherence to the theories of the CIS Cost Accounting, for this purpose was developed exploratorydescriptive bailing on bibliographical and documents; information collection by applying the interview techniques and direct observation intensive; and analysis of data collected, the technique content analysis. The implementation process deployment that is still ongoing. The importance CIS is emphasized as a factor in measuring costs, improving the quality of public spending inductor and vector construction of mentality Federal Public Administration costs that will be great leap of asset management and bureaucratic for management administration.

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Fujii, Ricardo Junqueira. "Modelo de caracterização sistêmica das opções de oferta energética para o PIR." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/3/3143/tde-23042007-141058/.

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O Planejamento Energético tradicional geralmente privilegia os custos econômicos dos recursos energéticos, relegando ao segundo plano questões políticas, sociais e ambientais. Este trabalho pretende estimular a mudança desta abordagem através da proposição de um modelo de caracterização de recursos energéticos integrando todas essas quatro dimensões. São dois seus objetivos: o fornecimento de uma metodologia para avaliar o custo global dos recursos energéticos e de outra para estimar o potencial de tais recursos. Para facilitar o processo de avaliação, o modelo sugere o uso da ACC - Avaliação de Custos Completos, a qual permite a análise qualitativa e quantitativa de custos, reduzindo a necessidade de dados quantitativos, limitados em certos casos. Ilustra-se a aplicação do modelo com um exemplo de caracterização dos recursos na região de Araçatuba, localizada no Oeste Paulista. Os resultados revelam que, quando considerados os custos globais, a adoção de recursos renováveis apresenta grande competitividade, ao contrário de outros que, apesar de serem economicamente atraentes, não apresentam custos globais aceitáveis. The Traditional Energy Planning usually favors technical-economic costs, relegating political, social and environmental issues to a less important level of analyses. This work tries to encourage a change in such approach by elaborating a model of energy resources characterization integrating all four dimensions - environmental, political, social and economic. The model aims at two objectives: providing a method of assessing the global cost of energy resources and estimating its potential considering the limitations provided by these dimensions. The integration of distinct elements constitutes a complex and tricky activity that can result in inaccurate results if not taken carefully. To minimize this complexity, the Model suggests the use of the Full Cost Accounting - FCA - method, which allows the consideration of quantitative and qualitative costs, reducing the demand for quantitative data, limited in some cases. The Model has been applied in the characterization of the region of Araçatuba, located in the western part of the state of São Paulo, the most populated state in Brazil. The results reveal that the adoption of renewable sources is quite attractive, especially when global costs are taken into account. On the other hand, other resources don\'t present acceptable global costs despite being economically attractive.

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Rugai, Bartira. "An??lise do modelo de custeio de uma institui????o financeira nacional de grande porte sob o enfoque da contabilidade gerencial: estudo de caso." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2007. http://132.0.0.61:8080/tede/handle/tede/433.

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Made available in DSpace on 2015-12-03T18:35:05Z (GMT). No. of bitstreams: 1 Bartira_Rugai.pdf: 812148 bytes, checksum: f961875514f13c2844adcc9c6401a887 (MD5) Previous issue date: 2007-11-28 The objective of this work is to analyze the costing template used within a large National Financial Institution focusing on Management Accountancy. The purpose of this study is to evaluate whether the costing template used is efficient in the costing distribution and control within the organization, helping managers to make decisions. This research describes the development aspects of the template used, which combines some of the existing costing templates, such as ABC and Absorption Costing, and the way the template behaves in terms of costing distribution between different areas, considering the company's hierarchical structure. This work was developed using the Case Study methodology, where data were collected by means of a questionnaire with 20 objective questions based on the Likert scale, complemented by another one with 7 multiple choice questions aimed at analyzing respondents' profile, both questionnaires being applied to Institution employees involved in the costing analysis and controlling process. The findings produced a combination of factors that allowed to reach the objective of the study and to answer the initial question also allowing us to understand the main characteristics introduced by the template, identifying strong and weak points. The conclusion of the study presents the results obtained from factorial analysis and their relation to respondents' profile, in addition to indicate some suggestions for improvement made by the researcher during this work development, pointed out with the objective of contributing to template upgrade. Este trabalho tem como foco a an??lise do modelo de custeio utilizado em uma Institui????o Financeira Nacional de grande porte, sob o enfoque da Contabilidade Gerencial. O objetivo deste estudo ?? avaliar se o modelo utilizado ?? eficiente na distribui????o e controle de custos dentro da organiza????o, auxiliando os gestores na tomada de decis??o. A pesquisa passa pelos aspectos de forma????o do modelo utilizado, que combina alguns dos principais modelos de custeio existentes, tais como o ABC e o Custeio por Absor????o, e como este modelo se comporta na distribui????o dos custos entre as diferentes ??reas, considerando a estrutura hierarquia da empresa. O trabalho foi desenvolvido pela metodologia do Estudo de Caso, onde os dados foram coletados atrav??s de um question??rio de 20 quest??es objetivas, feito com base na escala de Likert, complementado por um outro de 7 quest??es de m??ltipla escolha para levantamento do perfil dos respondentes, ambos foram aplicados aos funcion??rios da Institui????o envolvidos no processo de an??lise e controle de custos. Os dados levantados resultaram em uma combina????o de fatores, que levaram ao objetivo do estudo e a resposta da quest??o inicialmente levantada, e permitiu conhecer as principais caracter??sticas apresentadas pelo modelo, identificando seus pontos fortes e fracos. O estudo encerra apresentando os resultados levantados na an??lise fatorial e sua rela????o com o perfil dos respondentes, al??m de apontar algumas sugest??es de melhoria que foram levantadas pelo pesquisador durante o decorrer deste trabalho, apontadas aqui com o objetivo de contribuir com o aprimoramento do modelo.

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Maryška, Miloš. "Referenční model řízení ekonomiky podnikové informatiky." Doctoral thesis, Vysoká škola ekonomická v Praze, 2006. http://www.nusl.cz/ntk/nusl-77067.

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Thesis is focused on management of business informatics. The aim of this thesis is to develop Reference management model for managing business informatics and to integrate this reference model into ITGPM Reference management model for managing business informatics. Within an analytical part is reviewed current situation in the field of managing economics of business informatics as well as managing economics out of business informatics. Attention is paid to costs in busi-ness informatics, their classification, categorisation and their management. Very important part is analysis of methods for cost management thought various types of calculations and especially thought ABC methods. The principles of these methods are applied in the design of the Reference model. Further are solved questions of business informatics effect, their categorisations, classification, definition of their attributes and also their management. Development of this field is an important part of this thesis. The main part of the thesis contains the Business informatics management Reference model design. This design contains identification of the most important metrics of measuring business informatics, dimen-sions used for analysis of proposed metrics and relationships between metrics and dimensions. An impor-tant part is also a presentation level design and definition of condition that should be fulfilled, if the pres-entation level should be beneficial to final users. The main part also contains designed method for imple-mentation of the Reference model into a company. Application parts are devoted to preparation of a pilot application based on the Reference model design developed in the main part of the thesis. Designed Reference model for managing business informatics is adapted according to the needs, requests and characteristics of the company in which this pilot application is implemented. In these parts are also verified designs, processes and methods designed in the first and second part of this thesis, so there are verified possibilities of adaption of the designed model to the requests of the target company, adaption of the pilot application to the target environment including data level, ELT procedures and presentation level. In application part of the thesis is verified correctness of the designed implantation methodology into the company.

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Sandberg, Viktor, and Sjöström Mikaela. "KAN REVISION BEGRÄNSA RESULTATMANIPULATION? : En kvantitativ studie på små privata bolag." Thesis, Umeå universitet, Företagsekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-161199.

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The thesis processes the auditor’s role and whether it can constrain possible earnings management in smaller Swedish private corporates. The removed auditing obligation that was abolished in Sweden 2010 with the reason to reduce the administrative burden faced by smaller corporates, contributed to an important discussion regarding the auditor’s actual importance. In addition, the corporate tax in Sweden was significantly reduced from 26.3 percent to 22 percent, which gave Swedish corporates incentives to reduce their earnings before the tax reduction, and therefore pay less taxes. This phenomenon is used in the thesis as an excellent opportunity to measure earnings management since there were significantly strong incentives for corporates to manipulate their earnings at that time. The thesis aims to increase understanding among these corporates accounting, and whether the auditor can strengthen the accounting- and audit quality, and therefore constrain earnings management. Through the use of a quantitative method where statistical tests have been performed on underlying data gathered from the corporates annual reports, the thesis research question has been answered. The formulation of the research questions is “Does the degree of earnings management differ between audited and unaudited corporates?”, which has been investigated by measuring the degree of earnings management through unexpected accruals, but also through SG&A cost stickiness. Furthermore, the thesis aims to provide the research area with arguments regarding the appropriateness of the audit exemption. The result obtained in the thesis indicates that audited corporates have less negative unexpected accruals, and hence a minor degree of earnings management in comparison with unaudited corporates. However, no significance is shown in the result, at a five percent significance level, which means that it’s not possible to say with certainty that there’s a difference between these two groups in terms of negative unexpected accruals. Instead, there is evidence that there’s a significant difference between audited and unaudited corporates in terms of cost stickiness, where unaudited corporates showed more cost stickiness and thus also a higher degree of earnings management. With an additional test the thesis also demonstrates that there are corporates that don’t follow the Swedish laws regarding audit exemption. This is when it’s discovered that there are corporates that aren’t covered by the audit exemption, and thus don’t meet the required limits, but still don’t provide an auditor. These corporates also prove to have a higher degree of earnings management since the thesis received a significant result in terms of negative unexpected accruals. To sum up, the thesis highlights that the auditor’s role is of great importance in several aspects, and for this reason there are motives for legislators to review the audit exemption in Sweden.

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Cerqueira, Mauricio da Concei????o Passos. "An??lise da evolu????o de T.I. numa corretora de seguros sob a ??tica do modelo DEQ : um estudo de caso." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2004. http://132.0.0.61:8080/tede/handle/tede/635.

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Made available in DSpace on 2015-12-04T11:45:32Z (GMT). No. of bitstreams: 1 Mauricio_da_Conceicao_Passos_Cerqueira.pdf: 1452284 bytes, checksum: 22ebb81abb78a4ac11bb7e1f848b2961 (MD5) Previous issue date: 2004-09-27 The principal aim of this dissertation it's to verifying if the use of Information Technology (I.T.) in a Insurance Broker Company provides best information to this. The major emphasis in I.T. occurs in the implantation of a corporative data warehouse that lately should be used like a query source. In the proposed model, are use some others tools with specific application. First, it's proposed the Activity Based Costing (ABC) like a pattern for input data. It's be used in searching of the data quality. It's used too the Bayesian Theorem like a statistical tool in search of the best use for selected information during the decision-making process. Evaluating the use of data warehouse with this tools, it's make use of Quantified Exception Decision with the aim to compare the actual situation, the solution project and the future scenery. In the conclusion of this work, using DEQ tool, it was possible to prove the hypothesis of competitive improvement across the use of Information Technology (I.T.). It's proposed that I.T. can produce good effects to other kinds of companies and not only to Insurance Broker Companies. O objetivo principal desta disserta????o ?? verificar se a utiliza????o da Tecnologia da Informa????o (T.I) em uma Corretora de Seguros faz com que a empresa obtenha melhores informa????es. A ??nfase maior em Tecnologia da Informa????o est?? a proposta de implanta????o de um data warehouse corporativo que posteriormente serviria de fonte de consultas. O modelo proposto, s??o utilizadas outras ferramentas com fins espec??ficos. Primeiramente, ?? colocado o custeio por Atividade (Activity Based Costing - ABC) como uma forma de padroniza????o na entrada de dados. Sua utiliza????o se d?? pela busca na qualidade dos dados. ?? utilizada tamb??m o Teorema de Bayes como ferramenta estat??stica na busca de melhor direcionamento das informa????es selecionadas durante o processo de tomada de decis??es. Avaliando a utiliza????o do data warehouse com estas duas ferramentas como acess??rios, faz-se uso da ferramenta de Decis??o por Exce????o Quantificada (DEQ) com o intuito de comparar a situa????o atual, do projeto da solu????o e do cen??rio futuro. Na conclus??o deste trabalho, por meio da ferramenta DEQ, foi poss??vel a comprova????o da hip??tese de gera????o de melhores informa????es atrav??s da utiliza????o da Tecnologia da Informa????o (T.I.). Tamb??m sugere-se que a T.I. pode produzir efeitos ben??ficos em outras empresas e ao somente a Corretoras de Seguros.

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Cheng, Chung-Hao, and 鄭忠昊. "Cost or Fair Value Model? Determinants of Accounting Choice for Investment Property." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/45978662027318722880.

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碩士 逢甲大學 會計所 99 Financial Supervisory Commission held an announcement to all listed companies that they should compile financial reports with IFRS from 2013, and allowed voluntary early adoption in 2012, stated on May 14, 2009. In the past, most of literature used to focus on the influence of accounting information quality and market response before and after adopting IFRS. For the reason that IFRS is principle-based standard, managers have more autonomy to choose accounting measurement method. As a result, the paper has limited knowledge of the role that economic motives of accounting choice plays in investment property valuation. After the adoption of IFRS, the company will be in accordance with IFRS No.1 and IAS No. 40 specifications, investment property accounting measurement will be recognized for the first time in the selection and follow-up measure of the accounting method choosing, the choice of fair value model or cost model to be recognized. This paper focuses on the theory of accounting choice and the related costs of fair value measures of investment property, explores which factors affect the accounting choice for investment property using multinominal logit model. IFRS is an international accounting standard, so we use international studies to show a more comprehensive and stable test. The sample comprises 179 firms from eight major countries—England, France, Germany, Hong Kong, Singapore, Spain, Australia, Finland and Italy— the 2005-2010 period. The result shows that lowly market-to-book ratio and civil-law based firms have an incentive to select cost model. However, the higher market-to-book ratio, the larger size of the company, the fair value numbers come from the independent reviewer and common-law based firms, which prefer to use fair value model as measurement of investment property. It means that companies use fair value model for investment property consider not only the related cost of fair value but also expected to provide a relevant and reliability accounting information. Besides, in additional tests also found that past operating performance and future litigation risks also affect the choice of investment property accounting methods.

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Tseng, Te-Wei, and 曾德瑋. "Fair value or cost-based model? Drivers of choice for accounting method of investment properties." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/52511882499747594242.

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碩士 國立臺北大學 會計學系 103 This study investigated the investment property continued after the accounting measure of the fair value method or the cost basis of the deciding factor. This part to accounting choice theory is discussed based on the development of hypotheses, expected debt ratio, size and market value net worth ratio and whether the use of having a correlation between the fair value and the consideration of our ownership structure is more special than the included control seats as experimental variables. 2014 for the first time adoption of IAS 40, sample selection for listed and OTC has recognized investment property of the company, the number of samples in which the fair value accounting method adopted a total of 25 pens. In this study, logistic regression test, the empirical results for the debt ratio and the ratio of seats to control the level of statistical significance, supporting the hypothesis, some accounting theory and equity selection determines the structure and the accounting treatment of investment property with a correlation between the factors. Decided to study abroad for the past investment property accounting treatment of factors, display size and price ratio as the main determinant of the net, while the debt ratio is Africa, there are considerable differences between the degree of empirical results this Research.

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Ndoro, Misheck. "The development of an Activity Based Costing model for the Water Trading Entity of South Africa." Thesis, 2017. https://hdl.handle.net/10539/24404.

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Thesis (M.Com. (Accounting))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017 The Water Trading Entity (WTE) under the Department of Water Affairs and Sanitation in South Africa is mandated by the National Water Act to charge users for raw water supplied, and the tariffs it charges must enable it to fully recover its costs. The entity is concerned that it is not achieving full equity in relation to refining the recovery mechanism to obtain tariffs that represent usage of resources. This research study sought to investigate the possibility of implementing Activity Based Costing (ABC) in order to overcome the deficiencies of using the Traditional Costing system. ABC is a costing tool that measures the cost of activities to provide more accurate cost information for management. This research examines the practicalities of applying ABC in the water sector. WTE supplies raw water to the Water Boards who further supply to Municipalities, which in turn supply to the final consumers. It is possible that due to the limitations of the traditional costing there may be a price distortion throughout the water supply value chain, and if this is corrected consumers may pay a fair price for water. This research paper has revealed that indirect costs are quite significant within the WTE and proposes an ABC model that would be easy to implement to allocate costs more accurately leading to a full recovery of costs. Keywords: Activity Based Costing, Traditional Costing, Indirect Costs, Water Schemes GR2018

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Vítor, Maria Teresa Couceiro de Almeida Távora. "Propriedades de investimento: aplicação do modelo do custo versus modelo do justo valor numa empresa do sector imobiliário." Master's thesis, 2010. http://hdl.handle.net/10071/2853.

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O presente projecto tem por objectivo apurar o impacto da aplicação do modelo do justo valor face à aplicação do modelo do custo nas DF‟s consolidadas de uma empresa do sector imobiliário, que regista as suas propriedades de investimento, após o reconhecimento inicial, de acordo com o modelo do justo valor. O nosso estudo incide sobre uma empresa proprietária de centros comerciais, inserida num grupo empresarial de referência no mercado europeu. A sua actividade centra-se na gestão dos seus activos, tendo em vista o aumento do seu valor de mercado de forma a atrair novos parceiros de negócio e o capital necessário para o cumprimento da sua estratégia de crescimento. No final de 2009, encontrava-se presente em seis países europeus, com um portfolio que ascendia a trinta e nove centros comerciais. Os resultados indicam que, em períodos de expansão económica, a aplicação do modelo do justo valor produz maiores rentabilidades do activo e do capital próprio. Por sua vez, a aplicação do modelo do custo gera rácios mais vantajosos em períodos de contracção económica. A análise do rácio de endividamento permite-nos concluir que a aplicação do modelo do justo valor produz sempre rácios mais baixos, permitindo a diminuição do risco percepcionado pelos credores da empresa. The present study‟s goal is to measure the impact of applying the fair value model instead of the cost model on the consolidated financial statements of a company belonging to the real estate sector which posts its investment properties according to the fair value model. Our study focuses on a company which holds several shopping centres and belongs to an important group in the European market. Its activity focuses on its assets‟ management, and its goal is to increase the market values of its assets in order to attract new partnerships and raise funding to achieve its growth strategy. By the ending of 2009, the company had an effective presence in six European countries with a portfolio of up to 39 shopping centres. The results show that in economic growth periods the application of the fair value model produces better returns both on asset and on equity. On the other hand, the application of the cost model produces better ratios in economic downturn periods. The analysis on the leverage ratio allows us to conclude that the fair value model always produces lower ratios, allowing the company to reduce the company‟s lenders‟ risk awareness.

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Anton, Arun V. "Choice of discount rate and agency cost minimisation in capital budgeting: analytical review and modelling approaches." Thesis, 2019. https://vuir.vu.edu.au/40447/.

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Capital budgeting is a crucial business function and most large firms use Discounted Cash Flow (DCF) methods, particularly the Net Present Value (NPV) method which takes into account the time value of money, for evaluating investment projects. Hence, the discount rate plays a major role in the choice of capital investments, and both the selection and appropriate use of a suitable discount rate are critical to sound capital budgeting. Extensive evidence from the literature indicates that agency problems exist in capital budgeting decisions, both when choosing and when using a discount rate for this process. Managers as agents can manipulate the choice of the discount rate to maximise their own benefits. This creates an agency problem that has impacts on efficient capital investment decisions. Most firms believe that using project-specific discount rates may open up incentives for managerial opportunistic behaviour and hence they prefer firm-wide single discount rates that might moderate the managerial bias. In other words, most firms use their company-wide Weighted Average Cost of Capital (WACC) to evaluate all of their capital projects. However, company-wide WACC is not a correct approach, in that it may lead to the selection of high-risk, unprofitable projects and hence to inefficient allocation of resources. This creates a need for a systematic and verifiable method to establish project- specific discount rates. If possible, the determination of these project-specific discount rates should be tied to outside market forces that are not under the control of the manager. But the selection of suitable project-specific discount rates alone may not completely minimise agency costs, as managers’ can manipulate capital budgeting decisions to maximise their benefits. Hence, an appropriate capital budgeting framework that can further minimise agency costs and maximise company value is required. The main aims of the study are to develop a process to select appropriate project- specific discount rates that minimise agency costs and to develop a better capital budgeting framework to further minimise agency costs in capital budgeting. Such a framework should provide management incentives to achieve efficient capital budgeting outcomes leading to enhanced company value

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Ferrão, Joana Oliveira. "A rentabilidade do negócio : múltiplos objetos de análise : caso de estudo de empresa de logística." Master's thesis, 2020. http://hdl.handle.net/10400.14/32035.

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Ao longo dos últimos anos, a forma como as empresas medem a sua rentabilidade tem vindo a evoluir de forma significativa. A literatura sugere uma tendência de, numa perspetiva segmental, acrescentar às tradicionais formas de medir a rentabilidade centradas nos produtos e serviços novos objetos de análise de rentabilidade, tais como clientes, geografias de atuação, canais comerciais, entre outros. A presente tese analisa o caso específico duma empresa portuguesa operadora de logística que mede a rentabilidade tendo como objeto de análise os seus clientes. Com recurso a um estudo de caso, a presente tese tem como objetivo analisar a forma de medir a rentabilidade do negócio, utilizando os clientes como objeto, e discutindo-se mais especificamente o impacto que a repartição de custos1 indiretos têm neste contexto de análise de rentabilidade. No estudo de caso, pretendeu-se ainda explorar os possíveis impactos que a análise multidimensional de desempenho possa ter nas dinâmicas de gestão. O caso de estudo foi suportado por duas visitas à empresa em causa, tendo sido elaborada uma entrevista semiestruturada dirigido à equipa de controlo de gestão para obter a informação e os dados necessários. Com o objetivo de avaliar o impacto dos custos indiretos na análise de rentabilidade, procedeu-se a uma análise de informação de custeio disponível, tendo sido desenvolvido um modelo de simulação para a imputação dos gastos indiretos utilizando o sistema de custeio time-driven activity-based costing, o qual permite às empresas determinarem, de forma prática e precisa os custos e capacidade de utilização dos seus processos e a rentabilidade dos seus clientes (Kaplan & Anderson, 2007). Procedeu-se, também, a uma comparação da margem operacional obtida através do sistema TDABC e do sistema de custeio tradicional, atualmente utilizado pela empresa. Sendo os sistemas tradicionais aqueles que utilizam drivers baseados em volume e pools de gastos que se encaixam na estrutura organizacional da empresa e que a sua alocação é direta (Balakrishnan, Labro, & Sivaramakrishnan, 2012a). O presente estudo permitiu concluir que o modelo de custeio multidimensional (com diferentes objetos de análise de rentabilidade) tem impacto relevante na gestão da empresa em análise, sendo a visão do negócio proporcionada pela informação produzida pela contabilidade de gestão essencial para os processos de tomada de decisão e de trabalho num contexto de implementação da estratégia. Concluiu-se também, que a metodologia de imputação de gastos indiretos pode ter um grande impacto no grau de enviesamento da análise de rentabilidade de clientes. Over the past few years, the way companies’ measure their profitability has improved significantly. The literature suggests a tendency, through a segmental perspective, to introduce new objects of profitability, such as customers geographies and commercial channels, to the traditional way of measuring profitability based on products and services. This thesis analyses the case of a Portuguese logistics operator that measures its profitability with its customers as object of analysis. Using a case study, this thesis aims to analyse how to measure the profitability of the business, using customers as an object, and discussing more specifically the impact that the distribution of indirect costs have in this context of profitability. In the case study, it was also intended to explore the possible impacts that multidimensional performance analysis may have on management dynamics. The case study was supported by two visits to the company in question, and a semi-structured interview was prepared for the management control team to obtain the necessary information and data. In order to assess the impact of indirect costs in the profitability information, an analysis of available costing information was carried out, having developed a simulation model for the allocation of indirect costs using the time-driven activity-based costing system. This system allows companies to determine, in a practical and accurate way, the costs and capacity of their processes, and the profitability of their customers (Kaplan & Anderson, 2007). A comparison was also made of the operating margin obtained through the TDABC system and the traditional costing system, which is currently used by the company. Traditional systems are those that use volume-based drivers and spending pools that fit the company's organizational structure and that are directly allocated (Balakrishnan, Labro, & Sivaramakrishnan, 2012a). The present study allowed us to conclude that the multidimensional costing model (with different profitability analysis objects) has a relevant impact on the management of the company under analysis, and the business vision provided by the information produced by management accounting is essential for the decision making processes and working in a context of strategy implementation. It was also concluded that the indirect cost allocation methodology can have a great impact on the degree of bias in the analysis of customer profitability.

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Москаленко, Дар’я Андріївна. "Обліково-аналітичні підходи до управління витратами підприємства ТОВ «Система Трейд»". Магістерська робота, 2020. https://dspace.znu.edu.ua/jspui/handle/12345/3775.

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Москаленко Д. А. Обліково-аналітичні підходи до управління витратами підприємства ТОВ «Система Трейд» : кваліфікаційна робота магістра спеціальності 071 «Облік і оподаткування» / наук. керівник В. П. Гринь. Запоріжжя : ЗНУ, 2020. 128 с. UA : Кваліфікаційна робота містить: 3 розділи, 128 с., 14 рис., 30 табл., 90 літературне джерело. Мета кваліфікаційної роботи полягає в теоретичному обґрунтуванні необхідності удосконалення обліково-аналітичного забезпечення управління витратами на підприємстві, проведенні аналізу управління витратами, визначення його впливу на формування операційного прибутку підприємства та розробці напрямків ефективного управління витратами (на прикладі ТОВ «Система-Трейд»). Об’єктом дослідження є господарська діяльність підприємства в частині управління витратами підприємства. Дослідження проблематики даної кваліфікаційної роботи можливе за використання таких методів: методи обробки інформації: класифікація даних, порівняння, аналіз взаємовпливу, факторний аналіз; методи розробки та оцінки рішень: методи опрацювання альтернативних рішень, методи вибору альтернативних рішень, методи оцінки якості прийнятих рішень. В кваліфікаційній роботі набуло подальшого розвитку система ефективного управління витратами на підприємстві, яка в собі містить співвідношення витрат за їх вагомістю. Розроблено та обґрунтовано напрямки ефективного управління витратами ТОВ «Система-Трейд» (побудова економіко-математичної моделі, розробка альтернативних варіантів оптимізації рівня витрат («директ-костинг», нормативний розподіл постійних витрат), а також застосування такого методу оптимізації витрат, як операційний леверидж). Здійснено оцінку впливу запропонованих заходів на основні показники діяльності підприємства. Як наслідок, вони спричинили позитивний ефект, сприяли покращенню ключових параметрів діяльності підприємства та формуванню гарних перспектив для його розвитку на ринку в даній галузі. Практичне значення отриманих результатів полягає в тому що теоретичні узагальнення, що були зроблені в роботі, та практичні рекомендації щодо розробки напрямів ефективного управління витратами підприємства та можуть бути використані, як в навчальному процесі з підготовки фахівців зі спеціальності «Економіка підприємства», так і на підприємствах України. EN : Qualifying work contains: 3 sections, 128 p., 14 fig., 30 tab., 90 references. The purpose of the qualification work is to theoretically substantiate the need to improve accounting and analytical support for cost management in the enterprise, analysis of cost management, determining its impact on the formation of operating profit and development of effective cost management (for example, LLC «System-Trade»). The object of the study is the economic activity of the enterprise in terms of cost management of the enterprise. Research of problems of the given qualifying work is possible with use of such methods: methods of information processing: data classification, comparison, the analysis of mutual influence, the factor analysis; methods of development and evaluation of decisions: methods of processing alternative solutions, methods of choosing alternative solutions, methods of evaluating the quality of decisions. In the qualification work, the system of effective cost management at the enterprise, which includes the ratio of costs by their weight, has been further developed. The directions of effective cost management of «Sistema-Trade» LLC are developed and substantiated (construction of economic-mathematical model, development of alternative variants of cost level optimization («direct costing», normative distribution of fixed costs), as well as application of such method of cost optimization as operational leverage ). An assessment of the impact of the proposed measures on the main indicators of the enterprise. As a result, they had a positive effect, helped to improve the key parameters of the enterprise and the formation of good prospects for its development in the market in this area. The practical significance of the obtained results is that the theoretical generalizations made in the work and practical recommendations for developing areas of effective cost management of the enterprise and can be used both in the educational process for training specialists in «Business Economics» and in enterprises of Ukraine.

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Silva, Regina Lopes Almeida e. "Implementação de um modelo de custeio e orçamentação numa empresa de embalagens." Master's thesis, 2013. http://hdl.handle.net/1822/28452.

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Dissertação de mestrado integrado em Engenharia e Gestão Industrial A gestão de custos assume um papel importante nas empresas. Os seus gestores necessitam cada vez mais de informação que os ajude a entender o comportamento dos custos, atendendo à forma como estes são agrupados, classificados e à forma como estes podem influenciar a competitividade da empresa. Assim, os sistemas de custeio são sistemas de informação de custos que servem de suporte na tomada de decisões e na própria gestão de uma empresa. Cada sistema de custeio tem de ser escolhido e adaptado às necessidades da empresa em que é implementado, para assim, ser usado como uma ferramenta útil e fundamental na empresa. Dentro deste contexto é possível custear atividades, secções e produtos bem como calcular a rendibilidade de produtos individuais ou das empresas como um todo. Este trabalho procura estudar e elaborar um modelo de custeio e orçamentação numa empresa do setor de embalagens, com o objetivo de fornecer informação sobre custos de transformação de categorias de produtos e orçamentação de custos de produção de produtos, com o intuito de esta avaliar o nível lucrativo destes produtos e a influência que estes custos têm na empresa. Desta forma, foi elaborado um modelo de custeio e orçamentação para dar apoio as atividades de orçamentação, controlo dos custos das atividades produtivas e dos produtos. O modelo foi elaborado para calcular o custo de transformação de categorias de produtos e os custos de produção para cada artigo em específico. Este modelo foi testado em vários exemplos com o objetivo de o validar e de exemplificar o seu funcionamento. Concluiu-se que o modelo será útil para a empresa comparar os custos dos seus produtos com o preço praticado e repensar estratégias e preços de venda bem como melhorias no próprio processo de produção. Cost management plays an important role in business. Managers increasingly need information to help them understand the behavior of costs, how they are grouped, sorted and how these may influence the competitiveness of the company. Thus, costing systems are information systems that support costs in decision-making and management of the company itself. Each costing system must be selected and adapted to the needs of the business in which it is implemented, thus, be used as a useful and fundamental tool in the company. Within this context it is possible to fund activities, sections and products as well as calculate the profitability of individual products or companies as a whole. This work seeks to study and prepare a costing and budgeting model in a company in the packaging sector, with the aim of providing information on processing costs of product,categories and budgeting production costs of products, in order to assess the lucrative level of these products and the influence that they have on company costs. Thus, there was designed a costing and budgeting model to support the activities of budgeting, cost control of productive activities and products. The model was developed to calculate the processing cost of product categories and production costs for each item in particular. This model was tested in several examples with the objective to illustrate and validate its functioning. It was concluded that the model will be useful for the company to compare costs of their products with the price praticed and rethink strategies and sales prices as well as improvements in the production process itself.

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Quina, Pedro Miguel Mendes. "Modelo de Contabilidade Analítica aplicado à Direção de Abastecimento." Master's thesis, 2016. http://hdl.handle.net/10400.26/15060.

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A evidente competitividade de mercado que se regista na atualidade no meio empresarial, promove o esforço por parte dos organismos do Estado em controlar os seus gastos e maximizar a eficiência dos serviços, mantendo o nível de satisfação por parte do cliente. A Contabilidade Analítica tem a capacidade de custear os produtos ou as atividades de uma organização recorrendo a métodos de custeio como sejam, o método das Secções Homogéneas ou o Activity Based Costing. A presente dissertação, seguindo a metodologia de investigação em Ciências Socias, produz um modelo de custeio dos produtos e atividades de um organismo da Marinha Portuguesa, a Direção de Abastecimento. A construção do modelo, com recurso ao método de investigação estudo de caso, requere um estudo aprofundado da entidade e dos processos que realiza. A análise realizada permitiu definir o modelo de Secções Homogéneas com custeio acessório das atividades como o mais apropriado à organização em estudo. A constituição do modelo teórico permitiu a recolha dos procedimentos necessários à sua implementação, tendo sido verificada a exequibilidade do mesmo em SIGDN, com resultados positivos. Realizou-se acessoriamente um teste em condições reais ao modelo sendo possível obter resultados do custeio dos produtos e das atividades da Direção de Abastecimento. A investigação permitiu dar resposta a todas as questões enunciadas, cumprir os objetivos propostos e solucionar a problemática evidenciada. Foi assim possível, verificar a importância dada pela Marinha ao desenvolvimento da Contabilidade Analítica, efetuar uma análise profunda da organização da Direção de Abastecimento e criar um modelo de custeio dos produtos e atividades, capaz de acrescentar valor no suporte à tomada de decisão. The clear market competitiveness that appears in today's means business, promotes the effort of the State organisms to control expendings and maximize services efficiency, keeping client's level of satisfaction. Cost Accounting has the capability to determine products and activities costs of an organization, using cost methods as, the Homogeneous Sections or the ABC. The present study, using an investigation methodology in Social Sciencies, produces a product and activity cost model of a Portuguese Navy organism, named DA. The construction of the model, using the case study research method, required a profound study of the entity and the procedures developed. The fulfilled analysis allowed to define the Homogeneous Sections model with accessory activity cost determination as the most suitable to the organization in study. The constitution of the model allowed the gathering of the necessary procedures to its implementation, as it was verified the practicability of the model in SIGDN, with positive results. It was held additionaly a test to the model in live condition, being then possible to obtain results to the cost of the products and the activities of DA. The research allowed to answer all the questions asked, to accomplish all the established goals and solve the problematic evidenced. It was then possible to check the importance given by the Portuguese Navy to the development of Cost Accounting, making a profound analysis of DA and create a product and activity cost model, capable of adding value to support the decison making process.

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MAN, HO CHIEN, and 何健滿. "Comparison and Application of Accounting Measurement Modes for Historical Cost and Fair Value in Biological Assets ─A Case of Broiler Breeders." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/5w8tpk.

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碩士 逢甲大學 合作經濟學系 103 Abstract 　　Since ancient times, countries with vast lands depended heavily on agriculture and animal husbandry for livelihood; although Taiwan is a tiny island, its past economic activities were also mainly agriculture-oriented. Although small farmers are the current trend, the output value of agriculture cannot be underestimated. Taiwan has a variety of agriculture, forestry, animal husbandry and fishery activities; however, there is no practical accounting guideline in the agricultural field to guide the domestic biological asset accounting measurement or calculation. In recent years, with the improved management and technology of planting and breeding, industries such as agriculture, forestry, animal husbandry and fisheries develop rapidly. The industrial, government, and academic fields should comprehensively discuss and research the selection and application of biological asset accounting measurement model. 　　In fact, there are advantages and disadvantages of 《historical cost》 or 《fair value》the two accounting measurement modes in terms of practice or information disclosure. Therefore, accounting measurement modes for historical cost and fair value both have their supporters. 　　Under the principle of choosing the most favorable one, businesses which own biological assets should choose appropriate or corresponding accounting measurement model after considering current government policies, characteristics of the industry, biotransformation characteristics, and market trends. On the other hand, since IAS41 is a principle-based guideline, it is not mandatory, and exceptions may exist, which means that there is no need to follow it strictly. 　　The ultimate goal of this study is to elaborate the information requirements of the value of biological assets. It is necessary to have objective and reliable cost data (historical cost), and relevant, comparable accounting information (fair value). In contrast, if only single accounting measurement model is used for biological assets, the true value of biological assets cannot be objectively and actively reflected. 　　In conclusion, the selection and application of accounting measurement model for biological assets should take the advantages and disadvantages of historical cost and fair value modes into consideration. For practical advice, it is recommended that in addition to the fair value model required by the government for businesses in two-stage implementation, the historical cost accounting measurement model should also be adopted as a supplement. The reason of doing so is that, for external investors, if the two accounting measurement modes coexist, biological asset accounting information can be more flexible and transparency, thus the users can be prevented from underestimating professional accounting statements. This trend will be the best choice for the industry of our country in the future.

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Fernandes, Christophe José. "Custo de reposição do capital humano." Master's thesis, 2017. http://hdl.handle.net/1822/48403.

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Relatório de estágio de mestrado em Contabilidade Este relatório de estágio tem como objetivo determinar qual o custo de reposição do capital humano que labora na Gelmoinhos – Comércio de Congelados Lda, à data da realização do estágio curricular. Para atingir este objetivo foi utilizado o modelo de custo de reposição de Flamholtz (1973). Neste sentido, a investigação foi conduzida com o intuito de determinar quais as motivações para se realizar uma contabilidade dos recursos humanos, quais as limitações inerentes a essa prática e compreender a importância da informação gerada para a gestão e para a elaboração da estratégia organizacional. Na vertente empírica deste relatório, foi efetuado um levantamento de todas as funções formais existentes, bem como, compreender o impacto que cada colaborador/função tem no desempenho da empresa. Foi efetuada ainda, uma análise aprofundada de toda a atividade operacional da empresa de forma a perceber a dinâmica operacional entre os colaboradores (funções), com o intuito de aplicar o modelo teórico. Os resultados alcançados permitiram determinar qual o custo de reposição associado a cada função. Além disso, a aplicação do modelo permitiu a elaboração de informação acerca da atividade operacional, ao identificar e evidenciar a dependência entre funções e ao descortinar as práticas associadas ao processo de recrutamento e seleção, e formação profissional. Todavia, os resultados alcançados devem ser analisados à luz do quadro dos pressupostos utilizados na determinação de custos de perda de eficiência: quer durante a aprendizagem da função por parte do novo colaborador contratado; quer pela perda de eficiência das outras funções durante a concretização de todo o processo de recrutamento, seleção, contratação e aprendizagem do novo colaborador contratado. A realização deste relatório permitiu concluir ainda que a aplicação prática do modelo é muito difícil. Isto deve-se, essencialmente, à determinação de alguns custos de aprendizagem, custos relacionados com a perda de eficiência, custos com existência de posições vagas pontuais, e custos com movimentações internas esporádicas, ou definitivas. This internship report aims to determine the replacement cost of human capital at Gelmoinhos - Comércio de Congelados Lda, by the time the curricular internship was accomplished. Flamholtz´s (1973) positional replacement cost model was used. In this regard, an investigation was carried out to determine the motivations for Human Resources Accounting, the limitations inherent to this practice, and understanding the importance of the information generated for management and for organizational strategy development. For empirical purposes of this report, a survey was conducted to all the company’s formal functions, as well as understanding the impact that each employee/positional function has on company's performance. In addition, an in-depth analysis of all the company's operational/business activity was carried out in order to understand the operational dynamics between employees (functions), in order to get the empirical results of the model. The determination of the positional replacement cost of each function was accomplished. In addition, the model´s empirical application generated information about the operational activity such as: dependency between functions, unveiling of practices associated with the recruitment and selection process, and training. However, the results achieved must be read in light of the assumptions made in the empirical work in determining the efficiency loss cost: either during the function learning by the new employee hired; or by the efficiency loss of the other functions during recruitment, selection, hiring and learning process of the new employee hired. The process of conducting this study allows us to express the difficulties in implementing Flamholtz (1973) model. This is essentially due to the determination of some costs as learning costs, loss of efficiency costs, occasional vacant positions costs, and sporadic or definitive internal movement costs.

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Barros, Rúben Alexandre da Silva. "Conceção de um modelo TD ABC: um estudo de caso numa empresa da indústria de alimentos congelados." Master's thesis, 2014. http://hdl.handle.net/10071/8493.

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A nova abordagem Time-Driven Activity-Based Costing (TDABC) afigura-se, nos dias de hoje, como uma das propostas de custeio mais vanguardistas ao dispor das empresas. Em palavras dos seus proponentes, é um modelo caracteristicamente simples, barato e bastante mais poderoso do que o seu antecessor, o método Activity-Based Costing (ABC). Além disso, é comprovadamente, um método de grande aplicabilidade prática. Neste sentido, este estudo teve como principal objetivo a conceção de um sistema de custeio TDABC para a empresa Congelados, uma média empresa portuguesa que se dedica à comercialização e transformação de alimentos ultracongelados. Para isso, em termos metodológicos, este estudo de cariz qualitativo, encontra-se ancorado num paradigma mais interpretativo e consubstanciado num estudo de caso explanatório. No final desta investigação, foi possível aferir a aplicabilidade da abordagem TDABC para a Congelados, identificando os vários processos internos da empresa e, criando um sistema de custeio capaz de analisar, de forma multidimensional, a rentabilidade dos vários objetos de custeio. Por outro lado, e, partindo deste contributo prático para a gestão da empresa, este estudo de caso deixa, ainda, alguns legados teóricos para a contabilidade de gestão. O estudo ilustra, em particular, os vários ângulos associados ao processo de desenho de um sistema de custeio TDABC e relata, também, o modo de construção das equações de tempo por ele preconizadas. Ao mesmo tempo, outro importante contributo reside na identificação de algumas das dificuldades encontradas, quer no trabalho de campo, quer no decurso da construção do modelo em si. Nowadays, the new Time-Driven Activity-Based Costing (TDABC) approach is one of the most advanced costing proposals available for companies. In the words of its proponents, it is a naturally simple model, cheaper and far more powerful than its predecessor, the Activity-Based Costing method. Furthermore, it has been proven that this method has a broader applicability in practice. In this sense, the main purpose of this study was to develop a TDABC costing system, for “Congelados”, a medium-size Portuguese based company that transforms and sells frozen foods. For this, in methodological terms, this study has a qualitative nature anchored in an interpretative paradigm, consubstantiated in an explanatory study case. Upon completing this investigation, we were able to conclude the applicability of TDABC approach to “Congelados”, by identifying the many internal business processes and creating a costing system capable of analyzing, in a multidimensional way, the profitability of the different cost objects. Moreover, and based on this practical contribution to the management of the company, this case study also provides some theoretical legacies for management accounting. In particular, this study illustrates the many angles associated to the process of designing a TDABC costing system and further explains how to create the time equations promoted by the theory. At the same time, another important contribution lies on the identification of some of the difficulties found, both in field work and in the development of the model in itself.

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Marques, Lanna Mara Araújo. "Custeio baseado nas atividades e balanced scorecard : estudo empírico nas 100 melhores empresas para trabalhar em Portugal." Master's thesis, 2021. http://hdl.handle.net/10437/12700.

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Orientação: Maria João Cardoso Vieira Machado O presente estudo tem como objectivo geral contribuir para a investigação sobre o conhecimento e a utilização de dois métodos de contabilidade de gestão pelas empresas portuguesas, uma vez que, esses métodos são considerados pela teoria como os mais adequados, sendo eles: Custeio Baseado nas Atividades (CBA) como método de valoração dos produtos e serviços e Balanced Scorecard (BSC) como método de avaliação de desempenho. Os objectivos mais específicos são analisar as taxas de conhecimento e utilização do CBA e do BSC, os motivos que condicionam a sua utilização, identificar se existe associação entre o conhecimento desses métodos e as características dos responsáveis financeiros e analisar as possíveis associações entre sua utilização e as características das empresas. Para isto, foi enviado o inquérito para cada uma das empresas constantes no ranking das 100 Melhores Empresas para Trabalhar em Portugal, divulgado pela Revista Exame em 2019. Os resultados obtidos permitem concluir que a maioria das empresas conhece tanto o CBA quanto o BSC como sistemas de contabilidade de gestão, contudo, esses métodos ainda são pouco utilizados por essas empresas, uma vez que, as taxas de utilização foram consideravelmente baixas. Não foi possível encontrar associação entre o conhecimento do CBA e as características dos responsáveis financeiros, no entanto, os resultados indicam a existência de associação entre o conhecimento do BSC e a idade dos responsáveis financeiros. Por último, não foram obtidas evidências que suportem haver relação entre as características das empresas e o uso de cada um dos métodos abordados neste estudo. This study aims to contribute to the investigation of the knowledge and use of two management accounting methods by Portuguese companies, as these methods are considered by theory as the most appropriate, namely: Activity-Based Costing (CBA) as a method of valuing products and services and Balanced Scorecard (BSC) as a method of evaluating performance. The more specific objectives are to analyze the knowledge and use rates of the CBA and the BSC, the reasons that condition their use, identify whether there is an association between knowledge of these methods and the characteristics of those responsible for finance, and analyze the possible associations between their use and the characteristics of the companies. For this, a survey was sent to each of the companies included in the ranking of the 100 Best Companies to Work for in Portugal, published by Exame Magazine in 2019. The results obtained allow us to conclude that most companies know both the CBA and the BSC as systems management accounting, however, these methods are still little used by these companies, since the rates of use were considerably low. It was not possible to find an association between knowledge of the CBA and the characteristics of those responsible for finance, however, the results indicate the existence of an association between knowledge of the BSC and the age of those responsible for finance. Finally, no evidence was obtained to support the existence of a relationship between the characteristics of the companies and the use of each of the methods covered in this study.

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Dissertations / Theses on the topic 'Cost Accounting Model'

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