Relevant bibliographies by topics / Cost accounting practices

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic 'Cost accounting practices'

Author: Grafiati
Published: 4 June 2021
Last updated: 10 February 2022

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Journal articles on the topic "Cost accounting practices"

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Skinner, R. C. "Cost And Management Accounting Practices." Australian Accounting Review 3, no. 6 (1993): 31–33. http://dx.doi.org/10.1111/j.1835-2561.1993.tb00369.x.

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Davila, Antonio (Tony), and Marc Wouters. "Designing Cost-Competitive Technology Products through Cost Management." Accounting Horizons 18, no. 1 (2004): 13–26. http://dx.doi.org/10.2308/acch.2004.18.1.13.

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As manufacturing innovations spread throughout leading organizations, product development becomes a more important source of competitive advantage. Within product development, cost management receives increasing attention. To date, cost management in new product development focuses primarily on target costing, a management practice used inside the product development process by the development team. Although this practice is appropriate for products competing mainly on costs, it presents several limit ations when factors such as technology, time-to-market, or customer needs are more pressing.
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Sedevich Fons, Leonardo A. "Integration of quality cost and accounting practices." TQM Journal 24, no. 4 (2012): 338–51. http://dx.doi.org/10.1108/17542731211247364.

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Cugini, Antonella, Giovanna Michelon, and Silvia Pilonato. "Innovating cost accounting practices in rail transport companies." Journal of Applied Accounting Research 14, no. 2 (2013): 147–64. http://dx.doi.org/10.1108/09675421311291892.

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Funnell, Warwick, and Robert Williams. "The religious imperative of cost accounting in the early industrial revolution." Accounting, Auditing & Accountability Journal 27, no. 2 (2014): 357–81. http://dx.doi.org/10.1108/aaaj-03-2013-1269.

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Purpose – The paper aims to extend research which has sought to explain Britain's early success as an industrial power by identifying the influence of religious doctrine of the Dissenting Protestant churches on the development of accounting practices in the factory. The concern is not with specific accounting practices but with the social and moral environment which provided the incentives and permissions that encouraged late eighteenth century English industrialists to develop the practices that they used. Design/methodology/approach – The paper draws on the highly influential writings of soc
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Shil, Nikhil Chandra, Mohammad Faridul Alam, and Mahmuda Naznin. "Cost and management accounting practices in Bangladesh: a survey." International Journal of Managerial and Financial Accounting 2, no. 4 (2010): 364. http://dx.doi.org/10.1504/ijmfa.2010.035638.

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Weber, Juergen, and Leona Wiegmann. "Persistent but adaptable – the path dependent development of German cost accounting." Journal of Accounting & Organizational Change 17, no. 4 (2021): 471–93. http://dx.doi.org/10.1108/jaoc-12-2019-0124.

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Purpose This paper aims to investigate how and why German cost accounting prevails and develops in German multinational organisations despite the various indications in the literature that it will converge towards an anglophone system over time. To analyse this, the authors draw on the ideas of professional practices (Jarzabkowski et al., 2016) and their path dependency (Schreyögg and Sydow, 2011) as a method theory. Design/methodology/approach The authors deploy an exploratory method using multiple case studies to determine similarities and differences between organisations concerning how cos
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J. Sibanda, Jubilant, and David Charles Manda. "Symptoms of accounting practices that contribute to small business failures." Problems and Perspectives in Management 14, no. 4 (2016): 194–202. http://dx.doi.org/10.21511/ppm.14(4-1).2016.08.

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The purpose of this study was to examine and evaluate SMEs’ implementation of minimum accounting practices which are some of the real underlying symptoms that lead to small and medium-size (SMEs) business failures, especially in rural and semi-urban areas. The study was conducted in Thohoyandou, the Central Business District (CBD) of Thulamela Municipality in the Vhembe district in Limpopo province, South Africa. The study used data based on responses to a structured questionnaire from randomly selected SMEs in Thohoyandou, an area whose SME business environment is similar to the challenges an
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A. Crumpton, Michael. "Accounting for the cost of social media." Bottom Line 27, no. 3 (2014): 96–100. http://dx.doi.org/10.1108/bl-06-2014-0017.

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Purpose – This paper aims to discuss the importance of identifying the cost associated with using social media for library marketing efforts, as well as assessing the effectiveness of social media activities. Design/methodology/approach – This paper references articles and trends on this topic. Findings – With an increase in use of social media activities within libraries, there is clear evidence that creating formal assessment practices and tracking expenditures provides an increase in effectiveness and efficiency of those activities. Originality/value – This paper is written from the author’
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Zehra, Iffat, and Farhan Ahmed. "Assessing Implementation of Managerial Accounting Practices: Perspective of Pakistani SMEs." Esensi: Jurnal Bisnis dan Manajemen 9, no. 1 (2019): 119–32. http://dx.doi.org/10.15408/ess.v9i1.10336.

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With increasing production cost and growing local and international competition, accountants within Small and Medium Enterprises (SMEs) are largely encumbered with the onus of cost control. Through this paper, we empirically examine use and perceived importance of cost management accounting practices within Pakistani manufacturing SMEs. The cross-sectional study is conducted under descriptive research design. Findings from survey questionnaire of 44 manufacturing SMEs indicate that process costing method is widely used and complexity in production process is main difficulty faced by SMEs in pr
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Dissertations / Theses on the topic "Cost accounting practices"

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Al-Nimer, Munther. "The level of sophistication of management accounting practices in the Jordanian financial sector." Thesis, University of South Wales, 2009. https://pure.southwales.ac.uk/en/studentthesis/the-level-of-sophistication-of-management-accounting-practices-in-the-jordanian-financial-sector(f80cfead-bef4-46a4-a476-cafabe9bb533).html.

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This thesis aims to identify the status of management accounting practices in the Jordanian financial sector in terms of both its usage and sophistication level and to examine the contingency factors that influence that status. The main objectives of the research are: to obtain a broad overview of management accounting practices in general, including the extent of usage of management accounting practices; examine the sophistication level of management accounting practices and at which phase, based on the IF AC model, the Jordanian financial sector is currently placed; investigate the effect of
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Taba, Makomane Lucas. "Cost accounting practices in African traditional healing: a case study of Makhuduthamaga Traditional Healers." Thesis, University of Limpopo, 2015. http://hdl.handle.net/10386/1527.

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Thesis (M. COM. (Accounting)) -- University of Limpopo, 2015<br>Cost accounting has been seen as one of the most effective management tools in strengthening an organisation’s performance through effective decision making and systematic cost accounting formulation and implementation. Although cost accounting was more prevalent in the private sector and public sector, it is still insubstantial and unpopular in African traditional healing in the sense that there is limited literature or evidence that supports the use of cost accounting in African traditional healing. The main aim of this the stu
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Kapulwa, Aina Tulipunye Ndahekelekwa. "The contribution of management accounting practices to the success of a manufacturing business: a case study of Namibia Breweries limited." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/17777.

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Manufacturing plays a significant role in the economy of Namibia, and yet is not performing as anticipated. In this study, the role management accounting plays in the success of a manufacturing business is explored. The research study was guided by the question of whether management accounting practices have an impact on the success of a manufacturing business through decision-making, business strategy formulation and implementation processes, as well as business performance as a whole. The research methodology used for this study is a qualitative case study of the manufacturer, Namibia Brewer
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Ben, Ayed Nadia. "Les pratiques de calcul des coûts dans les PME en Tunisie : de l'approche opérationnelle à l'approche stratégique." Thesis, Lille 2, 2015. http://www.theses.fr/2015LIL20002/document.

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Cette thèse, s’intéresse aux pratiques de calcul au sein des PME, aux facteurs pouvant influencer l’utilisation des pratiques de calcul des coûts les plus développées ainsi qu’à la contribution opérationnelle et stratégique de l’utilisation de ces pratiques au sein des PME tout en faisant une comparaison avec les caractéristiques des entreprises de taille intermédiaire. Nous avons fait recours à la théorie de contingence pour fonder notre travail de recherche. Nous avons contacté 8 entreprises par des entretiens en face à face et 70 entreprises par un questionnaire. Nous avons trouvé que les c
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Hartwig, Fredrik. "Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice." Doctoral thesis, Uppsala universitet, Företagsekonomiska institutionen, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-180072.

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This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. The overarching research question posed in this thesis is: “What capital budgeting and accounting choices are made by top management in practice, and how can these choices be explained?”. The thesis consists of four papers that address this issue. The first two papers focused on capital budgeting choices. Findi
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Hartwig, Fredrik. "Four Papers on Top Management´s Capital Budgeting and Accounting Choices in Practice." Doctoral thesis, Företagsekonomiska institutionen, Uppsala universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:du-12551.

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Van, Staden Leani. "Technical uncertainties in and practical implications of the capitalisation of borrowing costs in South Africa / Leani van Staden." Thesis, North-West University, 2011. http://hdl.handle.net/10394/4636.

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The International Accounting Standards Board (IASB) and the United States Financial Accounting Standards Board (FASB) have reaffirmed their commitment to accomplishing the convergence of International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting Practice (US GAAP), following their March 2010 progress report. Among the standards subject to this convergence project, is IAS 23 - Borrowing Costs. Taken at face value, the convergence of IAS 23 (IFRS) and SFAS 34 (US GAAP), and looking at convergence in general, the idea is productive and beneficial. It will lead to more
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Sturdy, Joline. "Accounting and taxation practices of selected mining exploration companies in South Africa." Thesis, 2011. http://hdl.handle.net/10500/4909.

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The promulgation of the Mineral and Petroleum Resources Development Act 28 of 2002 (MPRDA) led to a significant increase in the number of junior exploration companies. In this regard, International Financial Reporting Standard (IFRS) 6 allows companies to develop their own accounting policies for exploration and evaluation expenditure. However, there is no definition of either prospecting or exploration in the Income Tax Act 58 of 1962 (Income Tax Act). The objective of this study was to perform a literature review and to carry out empirical research by using questionnaires that were di
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Silva, Flávia Rita Andrade de Moura e. "A relação entre a evasão fiscal e o custo moral: relatório de estágio na Fernandes & Pimenta, II, Lda." Master's thesis, 2018. http://hdl.handle.net/1822/59438.

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Relatório de estágio de mestrado em Contabilidade<br>O presente relatório de estágio de mestrado é composto, essencialmente, por duas partes. A primeira parte é dedicada ao tema escolhido para a dissertação, denominado “A relação entre a evasão fiscal e o custo moral”. A descrição das atividades desenvolvidas ao longo do estágio, que permitiram que enriquecesse a minha aprendizagem, constitui a segunda parte deste relatório. Para o desenvolvimento e realização da dissertação foram estudados e analisados vários artigos onde se pretendeu observar o que a literatura aponta sobre este assunto e q
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Choiniere, Jacqueline A. "Accounting for care : the costs of managerial transformations in nurses' practices /." 2007. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:NR38995.

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Thesis (Ph.D.)--York University, 2007. Graduate Programme in Sociology.<br>Typescript. Includes bibliographical references (leaves 274-282). Also available on the Internet. MODE OF ACCESS via web browser by entering the following URL: http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&res_dat=xri:pqdiss&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&rft_dat=xri:pqdiss:NR38995
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Books on the topic "Cost accounting practices"

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National Association of Accountants. Committee on Management Accounting Practices. Practices and techniques: Cost management for warehousing. Prentice Hall, 1990.

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Joye, Marc P. Cost and management accounting practices in Australian manufacturing companies: Survey results. University of Sydney, Accounting and Finance Foundation, 1990.

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United States. Government Accountability Office. Managerial cost accounting practices: Implementation and use vary widely across 10 Federal agencies : report to Congressional Requesters. U.S. Government Accountability Office, 2007.

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American Institute of Certified Public Accountants, ed. The adviser's guide to health care: Consulting with professional practices. American Institute of Certified Public Accountants, 2011.

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Cimasi, Robert James. The adviser's guide to health care: Consulting with professional practices. American Institute of Certified Public Accountants, 2011.

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Sillince, J. A. A. The implementation of MRPII/JIT operations management methods and its relation to cost accounting practices: A case study. University of Sheffield Management School, 1993.

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Bromwich, Michael. Management practices and cost management problems in Japanese-affiliated companies in the United Kingdom. Chartered Institute of Management Accountants, 1994.

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Oliver, E. Eugene. Cost accounting: A practical approach. Prentice-Hall, 1987.

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Gottlieb, Jeffrey A. Healthcare cost accounting: Practice and applications. Healthcare Financial Management Association, 1989.

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Atkinson, A. A. Intra-firm cost and resource allocation: Theory and practice. Canadian Academic Accounting Association, 1987.

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Book chapters on the topic "Cost accounting practices"

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Alsaid, Loai. "From Costing to Cost Management: Intra-organisational Changes in Cost Management Practices." In Political Dynamics in Micro Organisational Accounting Change. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-49133-2_7.

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Chak, Suet Ching, and Heidi Fung. "Exploring the Effectiveness of Blended Learning in Cost and Management Accounting: An Empirical Study." In New Media, Knowledge Practices and Multiliteracies. Springer Singapore, 2014. http://dx.doi.org/10.1007/978-981-287-209-8_18.

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Mohr, Zachary. "Cost Accounting Systems and Practices in Public Organizations: A Framework for Understanding Costing Evolution and Connections to Sustainability Strategies." In Financial Sustainability of Public Sector Entities. Springer International Publishing, 2019. http://dx.doi.org/10.1007/978-3-030-06037-4_8.

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Bonnell, A. D. "Quality Cost Accounting." In Quality Assurance in Seafood Processing: A Practical Guide. Springer US, 1994. http://dx.doi.org/10.1007/978-1-4615-2642-1_10.

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Scialabba, Nadia El-Hage, and Carl Obst. "From Practice to Policy." In True Cost Accounting for Food. Routledge, 2021. http://dx.doi.org/10.4324/9781003050803-1.

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Drury, Colin. "Past, current and future developments in management accounting practice." In Management and Cost Accounting. Springer US, 1992. http://dx.doi.org/10.1007/978-1-4899-6828-9_27.

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Kokubu, Katsuhiko, and Hiroshi Tachikawa. "Material Flow Cost Accounting: Significance and Practical Approach∗." In Handbook of Sustainable Engineering. Springer Netherlands, 2013. http://dx.doi.org/10.1007/978-1-4020-8939-8_96.

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Mizikovsky, Igor E., Tatyana Y. Druzhilovskaya, Emilia S. Druzhilovskaya, Ekaterina P. Garina, and Elena V. Romanovskaya. "Accounting for Costs and Expenses: Problems of Theory and Practice." In Advances in Intelligent Systems and Computing. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-75383-6_20.

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"Cost Accounting." In Inventory Best Practices. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119203087.ch10.

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"Accounting Department Costs." In Cost Reduction and Control Best Practices. John Wiley & Sons, Inc., 2015. http://dx.doi.org/10.1002/9781119201380.ch7.

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Conference papers on the topic "Cost accounting practices"

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Dewi, Rivanti Santiara. "CSR Reporting Practices, CSR Disclosure, and The Cost of Equity Capital." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007017304920498.

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Garzke, William, Dominick Cimino, and Matthew D. Yoder. "Improvements and Guidance to the Weight Classification using Expanded Ship Work Breakdown Structure (ESWBS)." In SNAME Maritime Convention. SNAME, 2014. http://dx.doi.org/10.5957/smc-2014-p49.

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This paper presents a guide to identify the proper classification of weight data for USN ships using the Navy’s current Expanded Ship Work Breakdown Structure (ESWBS) system. ESWBS is a functional classification system that is used for weight reporting purposes. It is used on all USN ships as well as many other shipbuilding programs as a method by which all weight estimates are functionally organized. Also, ESWBS is used as an aid to developing ship cost estimates. With the introduction of newer technologies, materials and constructions practices in ship designs, the proper weight accounting h
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Tumer, Irem, Francesca Barrientos, and Ali Farhang Mehr. "Towards Risk Based Design (RBD) of Space Exploration Missions: A Review of RBD Practice and Research Trends at NASA." In ASME 2005 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2005. http://dx.doi.org/10.1115/detc2005-85100.

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This paper describes the concept of Risk Based Design in the context of NASA’s low volume, high cost missions. The issue of accounting for risk in the design lifecycle has been heavily discussed in the literature under several research topics, including: reliability, risk and uncertainty analysis, optimization, decision-based design and robust design. Due to the risky nature of space missions, NASA centers have adopted a variety of techniques—developing tools, procedures, and guidelines to mitigate risk. Most of these techniques, however, require significant amounts of detailed and possibly qu
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Zhao, Yongjun, Vitali Volovoi, Mark Waters, and Dimitri Mavris. "A Profit Based Approach for Gas Turbine Power Plant Outage Planning." In ASME Turbo Expo 2005: Power for Land, Sea, and Air. ASMEDC, 2005. http://dx.doi.org/10.1115/gt2005-69011.

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Traditionally, for complicated systems such as a gas turbine power plant, maintenance cost and on-line availability are two of the most important concerns to the equipment owner. However, in the deregulated electric power market, cost and reliability are not the only concerns. The ultimate goal is to maximize plant profitability, and this requires the evaluation of many different factors including system performance, the aging and reliability of equipment, maintenance practices, and market dynamics accounting for the price and availability of fuel as well as the generation of revenues in compe
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NERALLA, NARSAIAH. "Application of Target Costing and Performance Analysis: Evidence from Indian Automobile Industry." In 3rd International Conference on Administrative & Financial Sciences. Cihan University - Erbil, 2021. http://dx.doi.org/10.24086/afs2020/paper.251.

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The manufacturing companies must keep attention over challenges and for the moment of adopting technology and practices instead of observation of competition amongst competitor companies. To create automobile business successful in India, companies are essential to adopting better cost accounting techniques to minimize costs. Target Costing has been identified as a popular technique to accomplish company’s goals. Target costing consist exclusive approach to decide target price for the product and services. Target Costing ensure that new product price would be competitive in the market with sub
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Yuan, Tangmei. "The Actual Application of Flipped Classroom Mode in Cost Accounting Practical Training." In 2016 7th International Conference on Education, Management, Computer and Medicine (EMCM 2016). Atlantis Press, 2017. http://dx.doi.org/10.2991/emcm-16.2017.225.

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Li, Yanli. "Clear Research on Key Points of Cost Accounting Teaching Based on Enterprise Practice." In Proceedings of the 3rd International Seminar on Education Innovation and Economic Management (SEIEM 2018). Atlantis Press, 2019. http://dx.doi.org/10.2991/seiem-18.2019.34.

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Troxymenko, Iryna. "STRUCTURED FORMATION OF RESERVES FOR FUTURE EXPENSES AND PAYMENTS AT THE ENTERPRISE: ACCOUNTING MOMENTS." In Proceedings of the XXIX International Scientific and Practical Conference. RS Global Sp. z O.O., 2021. http://dx.doi.org/10.31435/rsglobal_conf/25052021/7560.

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The method of accounting is clarified operations of formation of collateral of the following costs and payments. The task of accounting in the work the use of existing mechanisms is determined formation of collateral and selection of the best option to create such reserves. The methodological approach to the formation of reserves in the traditional models of accounting in agricultural enterprises is analyzed. Generalized concepts of formation and use of reserves in national regulations (standards) of accounting and international standards of financial reporting. The conceptual direction in acc
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Bozzone, Lia, and Pavel Naumov. "Budget-Constrained Coalition Strategies with Discounting." In Thirtieth International Joint Conference on Artificial Intelligence {IJCAI-21}. International Joint Conferences on Artificial Intelligence Organization, 2021. http://dx.doi.org/10.24963/ijcai.2021/249.

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Discounting future costs and rewards is a common practice in accounting, game theory, and machine learning. In spite of this, existing logics for reasoning about strategies with cost and resource constraints do not account for discounting. The paper proposes a sound and complete logical system for reasoning about budget-constrained strategic abilities that incorporates discounting into its semantics.
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Gizatullina, O. M. "Features Of Accounting For Logistics Costs In Oil Companies In The Arctiс". У 18th International Scientific Conference “Problems of Enterprise Development: Theory and Practice”. European Publisher, 2020. http://dx.doi.org/10.15405/epsbs.2020.04.69.

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