Journal articles: 'Cost Accounting Model'

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Kouřilová, J., and J. Sedláček. "Environmental accounting and the FADN as a basis of model for detecting the material flow cost accounting." Agricultural Economics (Zemědělská ekonomika) 60, No. 9 (2014): 420–29. http://dx.doi.org/10.17221/79/2013-agricecon.

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The quality of the reported accounting data and the way these data are used are becoming more and more risky aspects of business management. Many instruments are already used to identify the creative accounting and the frauds and new ones are still being searched for. One of the suitable approaches is the use of the database Farm Accountancy Data Network (FAND) and environmental indicators. Monitoring of material balances and wastes in the form of environmental costs and also parts of the material balances can be a basis for the creation of the model for the detection of the material flow cost accounting. The model uses other balance areas as well: financial, energy-related and legislative. The paper presents a proposal of the model and its possible use for the discussion. The proposed model was applied to the real conditions of two real production companies with trading activities. Its strengths and weaknesses are evaluated. &nbsp;

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Viktoria, Yatsenko. "Cost accounting system of a company: functional and process approaches." Economic journal Odessa polytechnic university 2, no. 8 (2019): 74–86. https://doi.org/10.5281/zenodo.3591965.

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The paper presents the identification, structure and flow of costs through harmonizing the requirements of the regulatory framework for accounting and the conceptual fundamentals of economic theory and management. Practical implementation of the integrated cost accounting model of a company has been demonstrated based on the example of the haulage by road. The model includes the construction of accounts for recording costs of main business processes and activities, primary, synthetic and analytical cost accounting, as well as harmonization of analytical detailization of production cost accounting and classification features of cost management concepts grouping based on the example. Model of an integrated cost accounting system for implementation by Ukrainian companies in modern business conditions is presented. Obtained results will create the basis for building similar models of the cost accounting system, taking into account the characteristics of other industries and types of activities.

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Janković, Sandra. "INTRODUCTION MODEL OF COST PROCESS ACCOUNTING IN HOTEL INDUSTRY." Tourism and hospitality management 11, no. 1 (2005): 275–300. http://dx.doi.org/10.20867/thm.11.1.18.

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Uslužni sektor ubrzo nakon proizvođačkog bilježi implementaciju obračuna troškova procesa. To se posebno odnosi na zdravstvene, financijske, obrazovne, osiguravateljske institucije ali ne i na hotelska pouzeća. Uvođenjem obračuna troškova procesa hotelski menadžeri će znati koja im je usluga najprofitabilnija, koji su gosti najprofitabilniji te koje sve procese konzumiraju određene grupe gostiju. Fokusiranje na procese povećati će kvalitetu usluga i poboljšati profitabilnost tržišnih segmenata hotela. Klasifikacija procesa na one koji stvaraju i koji ne stvaraju vrijednost pridonijeti će da sc dugoročno smanje troškovi nekorisnih procesa, izluče procesi koji uzrokuju nepotrebne troškove, koji su neučinkoviti ili se mogu poboljšati.

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Balachandran, K. R., and Richard A. Maschmeyer. "Accounting for Product Wearout Cost." Journal of Accounting, Auditing & Finance 7, no. 1 (1992): 49–64. http://dx.doi.org/10.1177/0148558x9200700105.

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Maintenance agreements typically take effect when products have survived their warranty periods and begun to wear out. This paper proposes a stochastic model that both describes the breakdown phenomena that affect products and facilitates estimating repair costs during a maintenance agreement period. The model, thus, may be used for pricing decisions. The usefulness of the approach in estimating costs during an arbitrary accounting period is illustrated.

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Rakhmonali, Rasulovich Obidov. "Practical Value of Accounting Information in Cost Accounting." Journal of Economics, Finance And Management Studies 4, no. 05 (2021): 603–7. https://doi.org/10.47191/jefms/v4-i5-27.

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This article describes accounting information and its importance in enterprises in its clustered system. Currently, there is a need to control costs and revenues, to develop a single information space model for organizations and institutions. Management decisions made by managers in these organizations determine the future fate of the enterprise, which requires the proper organization of accounting.

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Cho, Heung Jae, and Jae Il Park. "Cost Accounting Game Model for Education and Operating Method." Advanced Materials Research 199-200 (February 2011): 1667–70. http://dx.doi.org/10.4028/www.scientific.net/amr.199-200.1667.

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This research suggests a game model for companies who have difficulty in implementing cost accounting system, also, for the companies that do not have cost accounting system. This cost accounting game includes main game board, sub game board and each division board which has a magnetic character, so it could be moved flexibly. By using this game, every company can design their own cost accounting system. Furthermore, this game has account book, so that every player can obtain the best ability of calculating production cost.

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Oyewo, Toyese, Odunayo Magret Olarewaju, Melanie Bernice Cloete, and Olukorede Tijani Adenuga. "Environmental costs estimation and mathematical model of marginal social cost: A case study of coal power plants." Environmental Economics 12, no. 1 (2021): 90–102. http://dx.doi.org/10.21511/ee.12(1).2021.08.

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An increase in electricity production is proportional to environmental risks due to continuous energy production. The paper aims to quantitatively estimate the environmental costs and mathematically model the marginal social cost associated with the lifespan of the coal power plants. Results revealed South Africa Tier 1 company optimum level of electricity production per annum at around 2.15 gigawatts, considering the emission costs and reasonable profit. 85% of the total emissions during the combustion phase average cost of the C02 emission discharged by coal is calculated as 0.23c/KWh, 0.085c/kWh is calculated for NO2, while SO2 is 0.035c/KWh. Total emission cost represents 69.2% of the total cost of producing 1 MGW of electricity. The results confirmed the company losses to be insignificantly considerable to the evaluated environmental costs and capital investment. However, the use of this newly developed mathematical model depends on the source of energy production to confirm the feasibility and profitability of investment in coal-powered stations using environmental management accounting and marginal social cost approaches. AcknowledgmentThe authors would like to acknowledge the National Research Foundation and Durban University of Technology for financial support.

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Rauliajtys-Grzybek, M., W. Baran, and M. Macuda. "Cost Accounting in Public Hospitals in Poland." Journal of Health Management 19, no. 2 (2017): 275–91. http://dx.doi.org/10.1177/0972063417699690.

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The aim of this article is to assess the cost accounting solutions that are used currently in Polish hospitals. The evaluation covered three main areas that require cost data—management, external reporting and pricing of health services (performed by a regulatory body). The study concerned the costing model that was obligatory for Polish public hospitals in the years 1998–2011 (top-down micro-costing model) and has not yet been replaced by another solution. Different research methods have been used for each of the areas under research, inter alia surveys, direct interviews and case study methods. Empirical results indicate a limited usefulness of the researched costing model in all of the evaluated areas: management, financial reporting and pricing. First, the costing model is used moderately only for the most important management areas, such as planning, control and operational decision making. Second, it does not include the specifics of diagnosis-related groups (DRGs) (basic pricing object) and therefore does not allow for accurate determination of their costs. Third, due to lack of the complex costing methodology the model is used in an unstructured and incoherent manner.

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Zhang, Baowei. "Accounting Lean Management Model Based on Big Data." E3S Web of Conferences 275 (2021): 03047. http://dx.doi.org/10.1051/e3sconf/202127503047.

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In the environment of slowing down world economic development, the uncoordinated extensive production and industrial policies in China in the past caused the imbalance of economic supply in China. In this paper, through the use of literature analysis, comparative analysis and case analysis, taking l manufacturing enterprise as a case, through the analysis of enterprise production mode and cost management mode, through the construction of lean accounting cost management framework, the cost management of l enterprise is studied from four aspects. Through the analysis, it can be seen that the non productive resources of employees account for 36.37%, of which the rework time accounts for 61.05%, and the handling time accounts for 23.26%. Compared with the traditional cost management, lean accounting is more suitable for the management of lean enterprises. Finally, the lean management of the enterprise is predicted.

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Algabin, Ayman. "FORMATION OF A COST ACCOUNTING SYSTEM MODEL FOR CONSTRUCTION ORGANIZATIONS." EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA 11/2, no. 131 (2022): 144–50. http://dx.doi.org/10.36871/ek.up.p.r.2022.11.02.022.

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The article discusses the concept and model of the accounting system, as well as its place in the information system of a modern organization. Based on this, a model of the accounting system was developed in relation to cost accounting in construction organizations, as well as specific features of this system were presented. Based on the principles of a general systematic approach, the principles of forming information about costs in the accounting of organizations in the construction industry are determined. The author comes to the conclusion that the cost accounting system of organizations in the construction industry differs from the standard one. These features are due to the need to compile specific documentation, the presence of specific cost items, as well as a clear justification of their volumes in the established norms.

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Britzelmaier, Bernd, and Brigitte Eller. "Conception of a cost accounting model for doctors' offices." International Journal of Electronic Healthcare 1, no. 2 (2004): 199. http://dx.doi.org/10.1504/ijeh.2004.005867.

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Lyba, Shevtsiv, Romaniv Yevgen, and Dolbneva Deniza. "Construction of a model of strategic management of costs at the machine-building enterprise." Technology audit and production reserves 1, no. 4(45) (2019): 11–21. https://doi.org/10.15587/2312-8372.2019.157646.

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The object of research is a system of strategic cost management at a machine-building enterprise. One of the most problematic places is building a model of strategic cost management, which is associated with modeling the processes of accounting and analytical support and the complexity of adapting cost management methods. Providing an integrated and systematic approach will help the company's management personnel to obtain a sufficient amount of information to manage both at the operational and strategic levels. The analysis of the current state of engineering in Ukraine is conducted on the example of a comprehensive analysis of the structure and dynamics of costs of LLC VEEM-Metallavtoprom (Lviv, Ukraine). This will help to find the strengths and weaknesses of the enterprise regarding the cost formation strategy. By deciding at a strategic level (for example, changing technology), it is possible to immediately get rid of a large number of factors at the operational level (production, commercial cost object). In the course of the study, modeling of accounting and analytical support processes for strategic cost management of the enterprise under study is applied based on the implementation of an integrated approach with the following components: strategic accounting, strategic analysis, information support. In particular, strategic accounting as an element of accounting and analytical support will provide information on the state of the external and internal environment of the company; financial and non-financial indicators to make informed decisions. The use of strategic analysis will ensure the influence of factors on the company's strategy, its behavior in the market, the possibility of competing and positioning, as well as strategic performance. However, the introduction of the model at the machine-building enterprise under investigation is associated with insignificant financial, organizational costs, which will not always ensure its high efficiency in priory. Additional opportunities will be obtained by the investigated enterprise, using the advantages of strategic accounting, strategic analysis, and management approach: improving the level of automation; introduction of measures that will affect the improvement of the quality characteristics of products; use of advanced methods for planning, accounting; view the range of products; improving the organization of production and labor.

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Dearman, David T., and Michael D. Shields. "Cost Knowledge and Cost-Based Judgment Performance." Journal of Management Accounting Research 13, no. 1 (2001): 1–18. http://dx.doi.org/10.2308/jmar.2001.13.1.1.

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This paper reports evidence on how managers' cost knowledge affects their cost-based judgment performance when a volume-based cost accounting system is used and products have diverse resource consumption. The evidence indicates that managers who have activity-based costing (ABC) knowledge content and/or an activity knowledge structure debias the cost information to have relatively good judgment performance. In contrast, managers with only cost-accounting knowledge content have relatively poor judgment performance. The judgment performance model (Libby and Luft 1993) provides the theoretical framework for this paper. Implications of this paper for future research are discussed.

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SADOWSKA, BEATA. "The costs and cost accounting model (simplified) in State Forests National Forest Holding." Zeszyty Teoretyczne Rachunkowości 45, no. 3 (2021): 233–53. http://dx.doi.org/10.5604/01.3001.0015.2353.

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Purpose: The article aims to: (1) revise the costs and cost accounting model in State Forests National Forest Holding (PGL LP), (2) investigate the possibility of applying resource-process consumption accounting in the activities of the State Forests. Methodology/research approach: A critical analysis of the literature, desk research, analysis of phenomena, synthesis of results, and a case study. Results: A systematic, traditional cost accounting model is used at State Forests, which is mainly used for reporting purposes. It is possible to use the resource-process model of cost accounting from the perspective of its usefulness in disclosing information about the im-plementation of social and environmental goals in the activities of State Forests. Research limitations/implications: The proposed cost accounting model was constructed with State Forests in mind as a specific unit operating in the field of social responsibility. Originality/value: The article proposes solutions for modeling an accounting system, including resource-process cost accounting.

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Abdusalomova, Nodira. "Cost Accounting and Financial Health: Analysis of Cost Reduction Policy Effect in Selected Enterprises of Metallurgy Industry in Uzbekistan." INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION 3, no. 3 (2017): 33–38. http://dx.doi.org/10.18775/ijmsba.1849-5664-5419.2014.33.1004.

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Cost accounting is an emerging trend of business accounting in developing economies. Deep-in-root accounting reforms and advances in business climate involve the cost accounting techniques which could embrace technological, market and financial healthiness factors of a business. As a developing economy, Uzbekistan has been reforming accounting system and developing the coverage of accounting in providing financial data in all sectors. Moreover, the government is ensuring cost reduction initiatives to stabilize the price volatility and mitigate the demand shock for particular enterprises. Metallurgic industry, in this line, has been benefiting from this initiative and reducing the output cost within the established target. Cost reduction policy is directly influencing on the cost accounting and costing methods of metallurgic industry enterprises. Consequently, a need for introduction of modern cost accounting techniques to the accounting system has been emerging as a part of accounting system reform. This article examines the relevance of cost accounting by analyzing the effect of cost reduction policy on financial health of selected metallurgy industry enterprises. When it comes to methodology, it was chosen to apply Enyi’s solvency model, which evaluate how the firm gets solvency and this model contains four prime steps.

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

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

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Yoon, Yangin. "Cost Accounting Education with ChatGPT and Its Implications." Korean Accounting Information Association 41, no. 4 (2023): 43–78. http://dx.doi.org/10.29189/kaiaair.41.4.3.

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[Purpose] This study aims at providing suggestions and implications on cost accounting education under the circumstances of generative artificial intelligence language models such as ChatGPT, Bing, and Bard. [Methodology] First, this study evaluates how well the model can provide solutions for the cost accounting exam questions. Second, this paper modifies prompts in order to get the desired answers from the AI model. [Findings] The artificial intelligence model can solve the questions such as explaining the main concepts of cost accounting and developing managerial accounting schemes like BSC. The models also provide the correct answers for simple questions on calculating cost with a simple process. However, there are limits on multi-level cost allocation problems. [Implications] This paper introduces examples that ChatGPT can provide answers to cost accounting questions. Based on the initial draft that ChatGPT generated, students can validate or revise their initial draft. In addition, prompt engineering activities can be introduced with cost accounting topics as illustrated in this study.

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Tomašević, Ivana, Sandra Đurović, Nikola Abramović, Lidija Weis, and Viktor Koval. "Factors Influencing Accounting Outsourcing Using the Transaction Cost Economics Model." International Journal of Financial Studies 11, no. 2 (2023): 61. http://dx.doi.org/10.3390/ijfs11020061.

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This paper presents the results of research conducted to identify the factors that influence the decisions of company management to outsource accounting services. A transaction cost economics (TCE) model was used to analyse factors that influence high levels of outsourcing of accounting tasks in the case of Montenegro, where, based on our sample, 75.4% of companies enter outsourcing arrangements with bookkeeping agencies or with external accountants. With an adaptation of International Accounting Standards (IAS) and legal requirements for submission of standardised year-end reports, there is evident growth of bookkeeping and financial service providers on the market and an evident trend of companies entering accounting service outsourcing with those agencies. A survey was developed to investigate 12 variables that, according to the TCE model, influence outsourcing decisions. The selection of variables was based on previous research in the field using the TCE or Resource-Based View model (the most common models used for this analysis). In contrast, new variables were introduced that measure the effects of the introduction of IAS through legal reporting obligations in Montenegro. By developing the model this way, it became possible to predict 47% of the variance of the dependent variable and to identify the main factors (other than price) that influence the decision of managers to outsource accounting services.

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VORONOVA, Ekaterina Yu, and Аnna А. VEKSHINA. "A model of accounting and analytical support of cost optimization in the context of new institutionalism." International Accounting 25, no. 12 (2022): 1360–81. http://dx.doi.org/10.24891/ia.25.12.1360.

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Subject. This article deals with the theoretical and methodological features of the formation of accounting and analytical support for transformation and transaction cost optimization. Objectives. The article aims to indicate the need to classify costs according to their belonging to transactions and disclose the theoretical and methodological features in the context of accounting and analytical cost optimization support. Methods. For the study, we used general scientific methods (analysis, comparison and interpretation) and statistical methods in economics. The results of the study are shown in tabular and graphical forms. Results. The article defines the notion of Transaction Cost and the need to decompose cost into transformation and transaction parts to take measures to optimize the level of costs. It systematizes the theoretical and methodological features of accounting and analytical models for transformation and transaction cost optimization. The article also proposes to integrate digital technologies into the management cost accounting system. Conclusions and Relevance. The article justifies the necessity to break costs into transformation and transaction parts for these types of cost have different approaches to the accounting and analytical support formation for optimization. The organization of accounting and analysis of costs by their belonging to transactions can improve the quality of accounting and analytical support and, consequently, the information base for management decisions. At present, the digital technologies that can be used in financial and operational activities contribute to cost reduction.

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Moore, Kate. "Personal Expenditures, Outcomes of Care, and a Cost Accounting Model." JONA: The Journal of Nursing Administration 25, no. 7 (1995): 16–17. http://dx.doi.org/10.1097/00005110-199507000-00008.

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Yao, Guo Hui, and Ling Yang. "Cost Accounting and Control Model Research Based on Cluster Supply Chain." Applied Mechanics and Materials 556-562 (May 2014): 6779–82. http://dx.doi.org/10.4028/www.scientific.net/amm.556-562.6779.

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Enterprise management mode is being changed by a single enterprise management mode into supply chain management. The development of economy calls for the needs of the application of cost management in the supply chain, which is one of the most important trends in the field of cost management. However, the weak basis for cost management of small and medium enterprises (SMEs) and the lack of funds and personnel various resources make most of the current cost management methods and technologies in supply chain cannot be applied into SMEs’ management. All of these give practitioners in SMEs and researchers in the field of cost research an important research topic-the unique management mode of cost management for SMEs in the supply chain environment.

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Baker, M. E., D. Hesselink, G. P. Borkowski, and M. T. Modic. "Cost accounting in radiology: building a cost model using hospital-based, commercially available software." American Journal of Roentgenology 171, no. 1 (1998): 7–12. http://dx.doi.org/10.2214/ajr.171.1.9648754.

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Vaysman, Igor. "A model of cost-based transfer pricing." Review of Accounting Studies 1, no. 2 (1996): 73–108. http://dx.doi.org/10.1007/bf02352427.

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Vaysman, Igor. "A model of cost-based transfer pricing." Review of Accounting Studies 1, no. 1 (1996): 73–108. http://dx.doi.org/10.1007/bf00565413.

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Wen, Jing, Bin Zhan, and Xiao Hui Zhang. "Research and Application of Activity-Based Costing in Drop and Pull Transport Enterprises Cost Management." Applied Mechanics and Materials 587-589 (July 2014): 1888–91. http://dx.doi.org/10.4028/www.scientific.net/amm.587-589.1888.

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In order to realize the accurate accounting, accurate tracking and effective control of the cost of drop and pull transport enterprises, this paper established the costing model based on TDABC and combined with relevant cases to explain its implementation process. The cost accounting model makes cost accounting more convenient and economic, resource allocation and activitiy process more intuitive and clear, effectively improves the accuracy of cost accounting of drop and pull transport enterprise. TDABC will avoid the offset of costs and benefits in the traditional cost method, help enterprises to understand the overall development of its own operating characteristics and provide new ideas.

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Zhou, Jing. "Research on Online and Offline Hybrid Teaching Reform of Cost Accounting Based on Boppps Model." Journal of Statistics and Economics 1, no. 2 (2024): 210–15. http://dx.doi.org/10.62517/jse.202411231.

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This paper first briefly introduces the BOPPPS model, and then analyzes the current situation and difficulties of the mixed teaching of Cost accounting from four aspects: strong comprehensiveness and practicality, no simultaneous online and offline operations, heavy workload of cost accounting, dull classroom atmosphere, passive learning of students, and single teaching methods of teachers. This paper discusses the implementation strategy from three aspects: online preview in advance, classroom practice, and timely feedback and evaluation after class. Finally, it analyzes the implementation effect of mixed teaching of cost Accounting from the aspects of student assessment results and teaching evaluation results, to provide reference for teachers to improve the quality of mixed teaching of Cost accounting.

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Andrii, Kulyk. "CONSIDERATIONS OF THE EFFECT OF ARMED CONFLICTS ON ACCOUNTING ESTIMATE OF FIXED ASSETS." Deutsche internationale Zeitschrift für zeitgenössische Wissenschaft 55 (May 3, 2023): 4–7. https://doi.org/10.5281/zenodo.7890520.

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Armed aggression in Ukraine emphasized on reconsidering the accounting assumptions and approaches toward recognition, classification and measurement of the fixed assets that suffered physical damage or destruction as well as undergone deuteriation in usefulness due to worsening external environment. In the article the author studies the specifics of accounting estimate of enterprise’s fixed assets in terms of uncertainty driven by the armed conflicts. The number of accounting implications with regard to fixed assets accounting and measurement were considered in particular derecognition of fixed assets as a result of damage or destruction, revaluation or testing fixed assets for impairment, accounting for repair of partially damaged assets, etc. The author also provided a comparative analysis of cost and revaluation models applied for accounting of the fixed assets. Additionally, the author proposed methodological approaches for accounting estimate of the fixed assets in wartime depending on such factors as the condition of the assets, level of damage suffered, ability to exercise control over the fixed asset, feasibility to conduct repair of the damaged assets etc.

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Kouřilová, Jindřiška, and Dana Plevková. "DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise." Financial Assets and Investing 4, no. 2 (2013): 14–27. http://dx.doi.org/10.5817/fai2013-2-2.

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The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting) balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting) as its method. The following balance areas are included

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Alona, Khmelyuk, and Nezhumyria Valentin. "MODELS OF COST BEHAVIOUR: A MANAGERIAL PERSPECTIVE." ECONOMIC BULLETIN OF THE DNIPROVSK STATE TECHNICAL UNIVERSITY, no. 2(7) (December 27, 2023): 99–106. http://dx.doi.org/10.31319/2709-2879.2023iss2(7).293775pp99-106.

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The paper considers the peculiarities of cost behaviour in the production of metallurgical products and their modelling. The industry specifics and their impact on cost formation and production of metallurgical products are assessed. The article develops step-by-step approaches to cost behaviour analysis. It is proved that one of the key aspects of the study of cost behaviour is the choice of an effective method of their accounting and calculation The main factors of external and internal direction of cost behaviour are formed. Peculiarities of application of the preliminary method of production are evaluated. The scheme of formation of accounting and analytical reflection of production of metallurgical products by the preliminary method at PJSC "Kamet-Stal" is developed. The accounting and analytical reflection of formation of the production cost of metallurgical products on the accounts is presented. The emphasis is placed on the peculiarities of accounting for the formation of the production cost of metallurgical products according to national accounting standards (regulations). A set of interrelated factors that shape and influence the behaviour of costs has been formed. It has been concluded that the most objective method for assessing cost behaviour is statistical correlation models. A regression equation as a linear model of cost behaviour has been formed. A linear model of cost behaviour has been calculated. The equation parameters, actual and tabulated coefficient of determination are determined. The relationship between the volume of pig iron production and changes in total fixed costs is substantiated. The closeness and significance of the relationship are estimated. Analytical conclusions are formed and the main directions of the cost management strategy are developed. It is proposed to forecast costs using the tested model. It has been concluded that the developed model of cost behaviour of metallurgical products (liquid cast iron) can be useful in the practical activities of an enterprise for making effective management decisions in both the short and long term.

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Liu, Xiaoli. "Accounting and Financial Management Cost Accounting Integrating Rough Set Knowledge Recognition Algorithm." Discrete Dynamics in Nature and Society 2022 (July 4, 2022): 1–11. http://dx.doi.org/10.1155/2022/9286252.

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The main difference between rough set theory and some methods of uncertainty theory, such as probabilistic data mining, fuzzy set theory, and evidence-based data mining, is that they do not require any prior knowledge beyond the data set being processed. This is also its advantage. At present, rough set theory has been well applied in artificial intelligence, knowledge discovery, pattern recognition, fault detection, and so on. According to the discovery model of classification knowledge, the attribute reduction of decision table, classification rule reduction, and classification algorithm under the condition of missing attribute are discussed. It tests the effectiveness of the knowledge recognition algorithm. The effectiveness of the algorithm proposed in this article reaches 87.6%, 84.4%, 94.97%, and 96.34%.

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Capusneanu, Sorinel, Dan Ioan Topor, Mihaela Stefan Hint, et al. "MATHEMATICAL MODEL FOR IDENTIFYING AND QUANTIFYING THE OVERALL ENVIRONMENTAL COST." Journal of Business Economics and Management 21, no. 5 (2020): 1307–28. http://dx.doi.org/10.3846/jbem.2020.13217.

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The paper deals with the environmental costs (EC) in the electrical equipment industry by using environmental accounting as a strategic instrument for controlling the economic entity (EE). The novelty of the study consists of integrating a mathematical model in environmental management accounting (EMA), starting from the identification of the types of waste generated by the production flow and the interaction between the production activity and the environment, which results in determining the EC per entity. The research also analyzes the dependence between the resulting waste and the volume of production by categories. The usefulness of determining these dependencies leads to the identification of the product categories with a significant influence on the EC. The study is useful for developing an environmentally sustainable accounting system within entities in the electrical equipment industry because based on the mathematical model, products that generate large quantities of waste can be identified, allowing the outline of managerial strategies to reviewing production technologies, in order to optimize the products and reduce the quantities of waste generated.

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Antara, I. Gede Arya Budi, and I. Gusti Ayu Astri Pramitari. "Implementation of green accounting in Kaamala Resort Ubud." Journal of Applied Sciences in Accounting, Finance, and Tax 8, no. 1 (2025): 21–25. https://doi.org/10.31940/jasafint.v8i1.21-25.

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Green accounting is pivotal for companies addressing environmental challenges through effective financial management. Despite its recognized benefits, many organizations hesitate to adopt environmental accounting due to concerns about profitability. This research aims to analyze the implementation of environmental accounting reporting at Kaamala Resort Ubud, located in Bali. Employing descriptive qualitative methods, the study utilizes primary data from interviews with the chief accounting manager and secondary data from the resort's 2023 profit and loss report and general ledger. Data collection methods included direct observation, documentation studies, and in-depth interviews. The findings reveal that while the resort's environmental cost accounting practices align with PSAK (Indonesian Financial Accounting Standards), the recording is overly simplistic and lacks transparency, as it merges with other cost accounts. Additionally, specific reporting based on the Hansen and Mowen model has not been implemented. The study proposes a tailored model design for environmental cost accounting, highlighting the importance of effective practices for cost analysis and informed decision-making, ultimately leading to cost savings.

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Maryska, Milos, and Jaroslav Wagner. "REFERENCE MODEL OF BUSINESS INFORMATICS ECONOMICS MANAGEMENT." Journal of Business Economics and Management 16, no. 3 (2013): 621–37. http://dx.doi.org/10.3846/16111699.2013.789449.

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This paper is devoted to issues connected with processes that can be used for the management of economic efficiency of business informatics with the support in the area of Business Intelligence. We analyze the processes of the management of business informatics economics. We propose new model that takes into account requirements on the management of economic efficiency necessitated by accounting, managers of companies, differences in the method of accounting of business informatics cost and profits etc. Our model provides information that helps to define prices and costs for services provided by business informatics to other in-house units, provides information for cost analysis of each employee, total cost of each IS/ICT section, identifying the total costs of business informatics etc.

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Aziz, Rozainun Abdul, D. F. Percy, and Faizal Mohamed Yusof. "Sustainability in management accounting: Modelling profit forecasting." Corporate Ownership and Control 6, no. 4 (2009): 201–9. http://dx.doi.org/10.22495/cocv6i4c1p4.

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An insight into a mathematical model proposed is given in concept with the hope that both academicians and practitioners will progress in achieving forecast accuracy. The paper also attempts to give explanations for and cost effects of imperfect forecasts, an oversight which frequently occurs to management, a necessity in sustainability. Previous observations through pilot study, postal survey, case study and a follow-up survey form as a basis in formulating the mathematical model (Aziz-Khairulfazi, 2004). We use of probability distribution against point forecasts, the cost function and fundamentals of Bayesian methodology in approach towards sustainable performance. The model explains the use of probability distribution against point forecasts, the cost function and fundamentals of Bayesian methodology in approach towards sustainable performance. The paper will give explanations for and cost effects of imperfect forecasts, an oversight which frequently occurs to management. We relate our findings to the service and manufacturing industries and we include an important input to support our modelling, i.e. feed back issue. We conclude our study by highlighting the use of simple modeling that will benefit business organizations, thereafter influence performance and sustainability, an optiont organizations can also apply. This paper offers an innovative approach and a new flavour in examining an operational framework to a business scenario via profit forecasting model.

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Haskin, Daniel. "Teaching Special Decisions In A Lean Accounting Environment." American Journal of Business Education (AJBE) 3, no. 6 (2010): 91–96. http://dx.doi.org/10.19030/ajbe.v3i6.447.

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Lean accounting has become increasingly important as more and more companies adopt the lean enterprise model or some variation of it. Cost and managerial accounting textbooks continue to use, almost exclusively, models based on standard overhead absorption, which if used in a lean environment will not accurately reflect the benefits from the movement to a lean enterprise and may distort the impact of the changes. Because of these developments, accounting students should be exposed to lean accounting models beyond a brief introduction in their basic cost and management accounting courses. This paper presents a model for teaching decision making in a lean company which uses value stream costing for such decisions as special orders and make-or-buy decisions. The use of these models in cost and managerial accounting classes will be of benefit to the future cost/managerial accountants.

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Xu, Ziyan, and Wenxue Zhou. "A Data Technology Oriented to Information Fusion to Build an Intelligent Accounting Computerized Model." Scientific Programming 2021 (December 8, 2021): 1–12. http://dx.doi.org/10.1155/2021/6031324.

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The development of management accounting promotes the integration of business and finance, and with the continuous development of information technology and the advent of the era of big data, the development of corporate financial informatization provides tools for the integration of business and finance. This paper improves the big data technology, improves the traditional accounting process, combines the big data technology to build a computerized accounting system, and obtains scientific and effective accounting information processing results through intelligent big data processing. The design goal of the enterprise accounting management system is that the system can efficiently complete the enterprise cost budget accounting work after the design is completed and ensure the normal and stable progress of the enterprise cost budget accounting work. Through the experimental research results, it can be known that the computerized intelligent accounting system based on big data technology constructed in this article has certain effects.

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Gonzalez-Sanchez, Maria Beatriz, Ernesto Lopez-Valeiras, and Andres C. García-Montero. "Implementation of a Cost-Accounting Model in a Biobank: Practical Implications." Pathobiology 81, no. 5-6 (2014): 286–97. http://dx.doi.org/10.1159/000362796.

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Perez, Carlos A., Beverly Kobeissi, Bill D. Smith, et al. "Cost accounting in radiation oncology: A computer-based model for reimbursement." International Journal of Radiation Oncology*Biology*Physics 25, no. 5 (1993): 895–906. http://dx.doi.org/10.1016/0360-3016(93)90321-l.

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Antipov, D. V., and O. G. Gubanova. "Process Approach in Determining the Accounting Model and Quality Cost Analysis." Vestnik IzhGTU imeni M.T. Kalashnikova 26, no. 3 (2023): 41–52. http://dx.doi.org/10.22213/2413-1172-2023-3-41-52.

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Every year the requirements of consumers to the quality of products are steadily increasing and expanding. A company seeking to strengthen its position in a competitive market must constantly invest in quality. To determine the volume of investments, making strategic decisions, complete and reliable information on the costs of quality is required. The backbone of any organization is the business process, so the quality cost model should reflect the total costs of each process, not randomly selected quality costs. The process approach in the classification of quality costs allows raising hidden costs to the surface, which makes it possible to evaluate and optimize them. Since not all quality costs are obvious, this makes them difficult to accurately measure and quantify. There are also many areas where quality assurance activities and processes overlap. To determine the classification of quality costs based on a process approach, the article uses a typical process model of a quality management system for an automotive enterprise and an optimal quality model, also known as the Prevention-Assessment-Failure (PAF) model. This classification in the future will allow you to analyze and manage quality costs, and will also become a source of necessary information for making strategic decisions. Thus, with the help of this classification of costs, it is possible to achieve a balance between meeting the quality requirements of consumers and the costs incurred for this purpose. Also, the classification of quality costs presented in the article makes it possible to evaluate the effectiveness of measures aimed at improving quality, and, in general, the effectiveness of the quality management system implemented at the enterprise.

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Xie, Rui, and Houjun Liang. "Research on the Research-based Teaching Mode of Cost Accounting in the Context of Digital Economy." Frontiers in Sustainable Development 4, no. 5 (2024): 146–50. http://dx.doi.org/10.54691/8y0p3x32.

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Cost accounting is the core course of accounting major, which has strong technical and application, but the existing traditional teaching mode cannot effectively improve students' practical innovation ability, and cannot meet the needs of enterprises for accounting talent upgrading in the era of digital economy. Therefore, this paper introduces research-based teaching into the teaching process of cost accounting, and explores the construction of a cost accounting teaching model that meets the needs of the development of the digital economy for the training of accounting talents.

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Xu, Bing. "Cost Accounting Algorithm of Environmental Pollution Control Based on Discrete Probability." Discrete Dynamics in Nature and Society 2022 (September 1, 2022): 1–11. http://dx.doi.org/10.1155/2022/2478920.

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Aiming at the problems of high error rate and long time of traditional environmental pollution control cost accounting algorithm, a cost accounting algorithm of environmental pollution control based on discrete probability was designed. Firstly, the cost of environmental pollution is classified and the monetization function of environmental pollution cost is constructed. Then, the cost accounting index system of environmental pollution control is established, and the cost function of environmental pollution control is constructed. Finally, a discrete probability model is used to optimize the cost function, and the optimized cost function is used to design the environmental pollution control cost accounting algorithm. The experimental results show that the proposed algorithm can quickly converge to the optimum within 70 iterations, the accounting error rate is between -0.2% and 1.3%, and the accounting time is always less than 0.4 s. It has good convergence and can accurately calculate the cost of ecological environmental pollution control.

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Hanh, Hoang Thanh, and Dinh Tran Ngoc Huy. "Impacts of internal cost and revenue elements on accounting profit via ols regression model - a case in Vietnam." LAPLAGE EM REVISTA 7, Extra-B (2021): 384–95. http://dx.doi.org/10.24115/s2446-622020217extra-b939p.384-395.

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This study is conducted based on a real case study - AGIFISH company (AGF) in An Giang province, Vietnam, which use OLS regression model to measure impacts from internal cost factors (COGS, sale cost, admin expense) on accounting net profit of the firm. Authors mainly use combination of quantitative methods (statistics, calculation formulas) and qualitative methods including synthesis, inductive and explanatory methods, combined with dialectical materialism method. Our study findings show us that Cost-income ratio has negative relationship with accounting net profit whereas COGS and sale cost have negative correlation with net profit. Besides, this study also give out recommendations for enhancing management accounting policies in the company. For instance AGF management need to control COGS better and reduce COGS/income ratio to increase accounting net profit. Our limitation of research is that we can expand researches to further industries and markets.

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Obi, B. C. Phd, and T. C. Phd Okoro. "Human Capital Accounting for Sustainable Performance of the Financial Sector Businesses in Nigeria." JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES 07, no. 02 (2024): 1240–46. https://doi.org/10.5281/zenodo.10690847.

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The study investigated on Human Capital Accounting for sustainable performance of the financial sector businesses in Nigeria for the period 2008 -2021. Human Capital Accounting was proxied by staff development cost and training while sustainable financial performance was proxied by return on assets and return on equity. The financial sector used were four banks whose financial statements were accessible online for the period of investigation. Secondary data was used and accessed from online publication of the four sampled banks. Model relation between staff and development cost, return on equity and return on asset was developed with the objective to determine the effect of staff and development cost on banks return on asset and return on equity. Data collected were analyzed with Ordinary Least Square regression model with analytical tool of E-view 10. Results showed that staff and development cost of banks has insignificant effect on their return on assets and return on equity. The research recommends that for banks to successfully address the challenges of sustainable performance, there must be a paradigm shift to improvement in human capital accounting for sustainable performance of the banking sector.

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Kostyukova, E. I., and M. N. Tatarinova. "Organization of cost accounting and costing of camel products." Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), no. 4 (April 3, 2023): 227–36. http://dx.doi.org/10.33920/sel-11-2304-03.

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The issues of organizing the accounting process in the camel breeding industry have been little studied today, this is a rather exotic industry for Russia. The article reveals the specific features of the industry that affect the organization of cost accounting. A model of production cost accounting is proposed. An algorithm for calculating the cost of the main types of products is considered and a form of management reporting for the camel breeding industry is presented.

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Fan, Zhi Guo, and Ping Du. "Models Research of Enterprise Logistics Cost Control." Advanced Materials Research 798-799 (September 2013): 897–901. http://dx.doi.org/10.4028/www.scientific.net/amr.798-799.897.

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Through review domestic Enterprise logistics cost control, several important control models were identified, including the model based on the accounting methods, the model based on the supply chain management, the model based on the strategic management, and several others. Based on analyzing the characteristics and the limitations of the existed research, the future research direction was discussed.

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Callen, Jeffrey L., and Mindy Morel. "A Lintnerian Linear Accounting Valuation Model." Journal of Accounting, Auditing & Finance 15, no. 3 (2000): 301–14. http://dx.doi.org/10.1177/0148558x0001500307.

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This paper develops and tests a linear valuation accounting model based on Lintner's (1956) dividend model. Two test methodologies are employed on a firm-level time-series basis. First, abstracting from the nonlinear relationships among the parameters, the information dynamic and valuation equation are estimated by linear OLS and linear SUR. The estimated equations are evaluated by reference to the sign and value predictions of the model. Second, recognizing the underlying nonlinear relationships among the parameters, the Lintnerian system of equations is estimated by nonlinear OLS and nonlinear SUR. All parameters are estimated endogenously at the firm level, including each firm's cost of capital. The resulting parameter estimates are evaluated for statistical and, in the case of costs of capital, for economic significance. Results of the first (linear) methodology by and large confirm the validity of the Lintner model. The signs and values of the estimated coefficients are consistent with the predictions of the Lintner model except that the (mean) estimated book value coefficient in the price equation exceeds its theoretical upper bound. The results of the second (nonlinear) methodology are somewhat more problematic. Although the Lintner model yields statistically significant firm-level costs of capital, these estimates are not economically significant for the sample period.

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Karagodin, Dmitriy, Mariya Cyguleva, Gamlet Ostaev, and Guzaliya Klychova. "ACCOUNTING AND CONTROL FUNCTIONS OF THE INPUT-OUTPUT-RESULT MODEL IN ANIMAL HUSBANDRY." Vestnik of Kazan State Agrarian University 16, no. 1 (2021): 119–24. http://dx.doi.org/10.12737/2073-0462-2021-119-124.

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Agricultural production is a strategic branch of the national economy, designed to ensure the food independence and security of the country. The leading role in this is given to animal husbandry, since the industry produces vital food products. Improving the tools of accounting and information support for industry management, adapting cost accounting methods to functional features contribute to the sustainable antidepressant functioning of agricultural organizations. With the introduction of advanced cost accounting methods, the significance of classification and the validity of determining the composition of costs in relation to the volume of production increases. Due to the long process of production in animal husbandry, it is advisable to classify the costs of this industry in relation to the volume of production, taking into account their progressive, regressive and abrupt behavior in relation to the functional activity of the subject. This grouping creates the conditions and methodological basis for determining and analyzing margin income, that is, analyzing the relationship between costs, production volume and the result of activity. Information on costs should be accumulated on separate analytical accounts for the periods and stages of biotransformation in conjunction with a system of accounting for variable costs, which provides conditions for calculating the cost of each type of product received, work performed for the periods of the year and physiological phases of animal development, responsibility centers and in general for the industry. The greatest effect of cost accounting and control is achieved in the "input-output-result" model. The formation of a management accounting system within the framework of this approach determines the need to bring all organizational and methodological aspects into line for its practical implementation

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Wang, Yongli, Shanshan Song, Mingchen Gao, Jingyan Wang, Jinrong Zhu, and Zhongfu Tan. "Accounting for the Life Cycle Cost of Power Grid Projects by Employing a System Dynamics Technique: A Power Reform Perspective." Sustainability 12, no. 8 (2020): 3297. http://dx.doi.org/10.3390/su12083297.

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In the context of China’s electric power reform, issued in May 2019, the “Transmission and Distribution Pricing Supervision Measures” have changed asset accounting in grid enterprises and therefore affected cost accounting in grid projects. This paper proposes a dynamic cost calculation model based on system dynamics and takes a power grid company as an example. On this basis, a sensitivity analysis of power grid engineering was conducted to determine the impacts of key factors of power reform on life cycle cost (LCC). Finally, suggestions for cost accounting and cost management were proposed.

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Baghadam, Ghazanfar, Saeed Sayadi, Hamdolla Manzari Tavakoli, Sanjar Salajegheh, and Ayob Sheykhi. "Educating a Human Resources Accounting Model in the Maskan Bank Branches of Shiraz." Revista Tempos e Espaços em Educação 13, no. 32 (2020): 1–21. http://dx.doi.org/10.20952/revtee.v13i32.13261.

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The aim of the present study is to Educate a human resources accounting model in the branches of Maskan Bank of Shiraz. The research population to test the model included 30 experts. The opinions of 200 managers, deputies, and head of the headquarters, deputy of the headquarters, bank officials and experts of the branches were used to measure variables in branches of Maskan Bank in Shiraz. This research is a descriptive research conducted by using survey method. It is also a developmental-applied research in terms of objective. A combination of library and field studies was also used to collect the data. The data collection tool to measure non-monetary valuation was a questionnaire whose validity and reliability were confirmed. Monetary valuation was done using the information obtained from human resources development management of Fars Province Maskan Bank. Data were analyzed by SPSS24 software and Excel software. The research results confirmed the proposed model and showed that non-monetary valuation components used in this study included supply cost, health services cost, welfare cost, sports club cost, holding training course cost, salaries, overtime, appointment cost, and selection cost. Non-monetary valuation in this study also includes motivation and reward, commitment and loyalty to the organization, creativity, leadership skills, participation, communication, decision making, change, professional skills, applying positive self and others’ capabilities, and development of team capabilities. By educating this model employees can reach prosperity along with Bank’s achievement.

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Jihan, Fadhillah Aqwa Naser Daulay. "Analisis Optimalisasi Model Sistem Akuntansi Biaya Bahan Baku Untuk Meningkatkan Efisiensi Operasional di PT. Pancakarsa Bangun Reksa." JoSES: Journal of Sharia Economics Scholar 1, no. 2 (2023): 25–32. https://doi.org/10.5281/zenodo.8418432.

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Cost is an economic sacrifice by companies that generate profits in the future, but companies must still strive to make cost efficiency so as not to waste costs. Cost efficiency is a measure of success that is judged by the amount of resources sacrificed to obtain a particular result. The purpose of the study is to determine whether optimizing raw material costs can improve the Company's operational efficiency. Based on this, the author is encouraged to try to describe and explain how the level of raw material efficiency towards the optimization of the raw material cost system at PT. Pancakarsa Build Mutual Funds. In this study, the formulation of the problem that the author raised was. Whether the level of optimization of the raw material cost accounting system model applied by the Company is efficient in its operations. This research was conducted at PT. Pancakarsa Build Mutual Funds. The method used in this study is the descriptive method. The data source used is secondary data.

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Journal articles on the topic 'Cost Accounting Model'

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