Relevant bibliographies by topics / Cost accounting practices

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  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 (November 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 (March 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. Based on observations from a field study of product development cost practices in high-technology firms and evidence from field studies described elsewhere, this paper identifies alternative practices to manage costs during product development. These alternative practices that facilitate cost management around the projects rather than managing costs inside product development projects are: parallel cost management teams, modular design for cost, clearly defined cost management strategies and cost policies, and product portfolio planning. Companies in our sample use them to manage costs during product development, when cost management is most effective, but still keep the attention of development teams focused on the critical success factors of time-to-market, technology, and customer needs.
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Sedevich Fons, Leonardo A. "Integration of quality cost and accounting practices." TQM Journal 24, no. 4 (June 8, 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 (September 9, 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 (February 7, 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 social theorists such Weber, Sombart and Tawney to identify the religious doctrines that both motivated and justified the rational, ideological business practices of prominent businessmen. Findings – The rise of accounting as a powerful tool of control and discipline was significantly assisted by the teaching of the Dissenting Protestant churches on “calling”. Religious beliefs provided permissions, justifications and incentives which underpinned the entrepreneurial energies, opportunities and successes of the early industrialists. Accounting could be seen to assume almost the aura and nascent legitimacy of a religious practice, a means of sanctifying practices which were otherwise reviled by social elites. Originality/value – Despite encouragement from accounting researchers for histories of accounting which give greater credence to the reflexivity between accounting and society, this has yet to find a significant presence amongst the searches for beginnings in cost accounting where economic and management factors remain the overwhelming focus. Religious beliefs are shown to have been especially influential in the adoption of accounting practices by early industrialists who were frequently members of the Dissenting Protestant churches.
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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 (February 8, 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 cost accounting practices developed over time. They conducted interviews with cost accountants, group controllers and managers of German multinational organisations as well as experts from higher education institutions and consultancies. Findings This paper shows the path-dependent development of German cost accounting. It identifies self-reinforcing learning and complementary effects that seem to make it inefficient for organisations to deviate from the learned path as well as economic and normative pressures that affect the design of cost accounting systems. Originality/value By considering German cost accounting a path-dependent professional practice, this paper illustrates how and why the core of German cost accounting prevails, although organisations make adjustments within the existing structures to respond to the pressures they face. This paper hereby highlights the role of cost accountants in defining (and consequently bringing about or preventing changes to) the design of cost accounting systems.
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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 (December 23, 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 and opportunities faced by many other rural and semi-urban areas in South Africa. Due to cost and time constraints, the study sample was limited to 40 SMEs. The study findings confirm that SMEs often fail to comply with fundamental accounting practices like maintaining complete accounting records, which limits business information vital for decision making, as they think there is no need to keep them and that it exposes their financial position. The relevance of the study is to show how non-adherence to adequate accounting practices can negatively affect SMEs financial performance which consequently contribute to their inevitable failure. The study recommends development of training policy guidelines to sensitize SMEs of the need to comply with relevant accounting practices including internal controls and the legal requirements. Keywords: accounting practices, SMEs, symptoms, record keeping, failures. JEL Classification: M41
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A. Crumpton, Michael. "Accounting for the cost of social media." Bottom Line 27, no. 3 (November 4, 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’s own perceptions and actions taken on this topic.
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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 (December 10, 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 product costing. Descriptive analysis indicates that SMEs mainly use product costing information to make pricing decisions of products, profitability calculation and in decision making for new products. SMEs prefer to employ conventional tools like planning and control, budgeting and strategic planning for decision making purposes. Limited sample size under descriptive analysis restricts applicability and generalizability. Our study makes novel contribution in the domain of cost management practices in SMEs since majority of literature is available on cost management practices adopted by only large corporates within Pakistan.
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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 the contingent variables upon both the extent of usage and the sophistication level of management accounting practices. To attain these objectives, a combination of research methods has been conducted, namely, questionnaire and semi-structured interview; 64 valid questionnaires were returned, giving a 67.3% response rate, followed by 14 interviews. Several statistical analyses were used to analyse the responses, namely, descriptive analysis, bivariate correlation analysis (KendalFs tau test and Kruskal-Wallis test), and multivariate statistical tests. The results of the life cycle stages revealed that 67.2% of the respondent companies are located in the first two stages. In terms of the usage of management accounting practices, the research reported that traditional practices are still widespread and highly used, rarely using the more sophisticated or advanced practices, and that there is a diversity of practices used in the financial sector context. In general, the research revealed that budgeting practices and financial measures are heavily used, and there is a lack of usage of decision making practices and strategic analysis practices. Concerning the sophistication level of management accounting practices, the research revealed that almost all of the Jordanian financial sector companies are located in the first stage by 64.1% and 29.7% of companies in the second stage based on the IF AC model, thus indicating the simplicity of information that they require. This, in turn, reflects the simplicity of practices that are used in the Jordanian financial sector. In terms of the association between each contingency variables and the extent of usage of management accounting practices, the research reveals that the age of the company (number of years since establishment), net sale growth, number of employees, sophistication of operations, professional certificates, life cycle stages, and business type have a significant impact on the extent of usage of management accounting practices. In addition, it reveals that the age of the company, sophistication of operations, attendance of training courses, professional certificates, life cycle stages, and business type are the main contingency variables that influence the sophistication level of management accounting practices. The research's findings provide a broad overview of management accounting practices in the Jordanian financial sector. This overview is vital in improving the understanding of management accounting practices, particularly contemporary practices within the Jordanian financial sector in order to encourage practitioners to adopt contemporary practices of management accounting. In addition, the research informs practitioners of the main variables that influence the usage and sophistication level of management accounting practices and of those variables that need to be taken into account when planning the adoption or development of management accounting systems. Finally, the research's findings attempt to fill the gap between theory and practice in management accounting in Jordan.
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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
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 study is to examine the need of cost accounting practices in African traditional healing and the reason for its partial application. In so doing, this requires examining the necessity of cost accounting practices’ adoption to improve product and service pricing in African traditional healing, examine the reasons for the partial application of cost accounting practices in African traditional healing and to suggest or recommend how the adoption of cost accounting practices can improve product and service pricing in African traditional healing. This research was undertaken with the traditional healers in the Makhuduthamaga Local Municipality. Data were collected through the focus group interview which was conducted with African traditional healers. One focus group interview was conducted with seven African traditional healers consisting of six females and one male participant. The research findings revealed that there is a need to facilitate decisions in traditional healing through cost accounting principles regarding the appropriate costing of products and services of the traditional healers through the provision of accurate cost accounting information in traditional healing. However, there were also a number of factors that encouraged traditional healers to use cost accounting in the context of African Traditional Healing and have confidence in integrated cost accounting in traditional healing.
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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 Breweries Limited. This study used the insight of managers involved in the business strategy formulation and implementation, as well as in the decision-making process. The interviews focused on three themes: the contribution of management accounting practices through the business strategy and decision-making process, the influence of management accounting on business performance, and finally, the management accounting systems used in a manufacturing business. The findings of the study demonstrate that there needs to be greater awareness regarding the influence of management accounting practices on the success of a manufacturing business. Also, periodic appraisals on financial performance, quality of products and personnel performance, as well as a thorough understanding of the costing system, can be essential to the success of a manufacturing business.
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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 caractéristiques des PME en matière de calcul des coûts sont différentes. Cette différenciation peut être expliquée par trois facteurs: la taille de l’organisation, la diversité des produits et la structure décentralisée de l’entreprise. Également, nous avons trouvé que l’utilité opérationnelle de l’utilisation des instruments de calcul des coûts est perçue comme étant plus élevée par les entreprises qui utilisent les nouvelles méthodes que par les entreprises qui ne les utilisent pas. Cependant, la perception de l’utilité stratégique ne diffère pas entre les utilisateurs et les non-utilisateurs des nouvelles méthodes
This thesis is interested in accounting practices within SMEs, factors that are able to influence the use of accounting practices, the most developed costs as well as the operational and strategic contribution of these practices within the SMEs while making a comparison with the characteristics of midsize companies. We resorted to the contingency theory to set up our research. We contacted eight companies through several face- to -face interviews, and seventy companies through questioning. We found out that the SMEs characteristics as regards accounting of costs are different. This difference can be explained by three factors: the organization’s size, the product's diversity, and the decentralized structure of the company. Equally, we found out that the operational utility of instruments of accounting costs is looked as the most mannered one by companies that do not use them. However, the perception of the strategic utility do not differ between users and non-users of new methods
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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. Findings emphasised that the use of sophisticated capital budgeting and cost of capital estimation methods such as NPV and CAPM was widespread in Swedish listed companies. However, also unsophisticated accounting based methods were employed. Overall, findings suggested that Swedish companies used capital budgeting and cost of capital estimation techniques less often than did U.S./continental European companies. Other interesting findings were changes over time. Over time, the use of sophisticated methods increased and the use of unsophisticated methods decreased. This indicated a closing of the theory-practice gap. Finally, size was generally positively related to more extensive use of methods. The last two papers focused on accounting choices. Findings showed that non-preparers supported amortisation of goodwill to a greater extent than did preparers. Preparers instead supported the goodwill impairment-only approach. It was suggested that economic consequences could explain why preparers supported the goodwill impairment-only approach. When the impairment-only approach subsequently was introduced by the International Accounting Standards Board (IASB), Swedish and Dutch preparers however only disclosed slightly more than 60% of the assumptions underlying the impairment test, after three years of learning. Moreover, findings showed that the level of compliance with the IASB’s disclosure requirements was associated with industry; financials were less compliant than were non-financials. Findings also showed that Swedish and Dutch companies were more compliant in 2008 than they were in 2005, which suggested learning over time. Finally, in 2005 the disclosure compliance level was higher in Sweden than in the Netherlands. Three years later, 2008, the difference was eliminated, thus indicating convergence.
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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 comparative information as it eliminates the differences. The downside, however, could very easily be that convergence might just be taking place for the sake of convergence, and that the end result might not necessarily lead to more comparative and cost effective information. When specifically considering the convergence of the two borrowing costs standards (SFAS 34 and IAS 23), it is clear that differences remain even after their convergence, and therefore it does not promote comparability. The revision of IAS 23 might actually have been more costly and less beneficial, rather than the other way around. The first article in this dissertation claims that the mandatory capitalisation of borrowing costs is more costly than not, and that the IASB did not adequately consider the cost implications in their decision to change IAS 23, as well as that the benefits obtained from the capitalisation of borrowing costs are not that noticeable in practice. Participants in this study also seemed to agree that the application of IAS 23 is fairly difficult. Delving deeper into the technical aspects of IAS 23, a number of questions also arise relating to its application. This appears to be substantiated by the findings in the second article where instances were identified where the opinions of the participants relating to, for instance, what would be regarded as a 'substantial period of time', were divided. Differences relating to the above above viii may lead to one person capitalising borrowing costs, while another in the same situation would not. On the upside, a few instances were identified where participants were not as divided in their views. Therefore, although there appear to be some uncertainties within IAS 23, there are fewer than one would have expected. In summary, the revised IAS 23, in other words, the mandatory capitalisation of borrowing costs on qualifying assets, was viewed by participants as being more costly and difficult to apply than not and they felt that some technical uncertainties do exist within IAS 23. Recommendations have been made in this dissertation based on the useful information obtained.
Thesis (M.Com. (Accountancy))--North-West University, Potchefstroom Campus, 2011.
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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 distributed to junior exploration companies to investigate whether accounting and taxation practices are consistently applied. Accordingly, the findings confirmed that the accounting and taxation practices followed by junior exploration companies are not consistently applied.
Financial Accounting
M.Com. (Accounting)
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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
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 quais os determinantes que poderão estar associados à evasão fiscal. Após as leituras aferiu-se que medidas de comportamento ético devem ser incluídas para garantir que custos tanto psicológicos como financeiros sejam inseridos para que se consiga obter uma melhor compreensão acerca do tema em questão. Este estudo empírico tem por objetivo analisar em que medida o custo moral afeta o comportamento de uma determinada população e, para alcançá-lo, efetuou-se uma investigação através da aplicação de questionários a um conjunto de alunos da Universidade do Minho, onde se analisaram várias reações e onde se pode mostrar a influência das queixas, do dever, da solidariedade, da perceção da sociedade e do risco perante o cumprimento fiscal. Com o desenvolvimento deste tema concluiu-se que a justificação para a evasão fiscal pode ser explicada pela presença do fator “queixas em termos relativos” e do fator “dever”. Quanto à parte da descrição das atividades desenvolvidas durante o estágio, esta visa satisfazer os requisitos do regulamento de estágio da Ordem dos Contabilistas Certificados (OCC), nomeadamente o artigo 9º do Regulamento de Inscrição, Estágio e Exame Profissionais (RIEEP). Este relatório é resultado do estágio realizado na empresa Fernandes & Pimenta II, Lda., localizada em Braga, onde tive a oportunidade de desenvolver tarefas contabilísticas. O estágio decorreu desde setembro de 2017 até março de 2018.
The present traineeship report of master’s degree is composed, essentially, of two parts. The first part is dedicated to the theme chosen for the dissertation, denominated "The relationship between tax evasion and moral cost". The description of the activities developed over the internship, which allowed me to enrich my learning, constitutes the second part of this report. For the development and accomplishment of the dissertation, several articles were studied and analyzed where it was intended to observe what literature points about this subject and which determinants may be associated with tax evasion. After the readings it was verified that measures of ethical behavior should be included to ensure that both psychological and financial costs are inserted in order to obtain a better understanding of the subject matter. This empirical study has as its objective to analyze the extent to which moral cost affects the behavior of a certain population and to reach it was carried out an investigation through the application of questionnaires to a group of students from the University of Minho, where various reactions were analyzed and where one can show the influence of grievances, duty, solidarity, perception of society and risk in tax compliance. With the development of this theme it was concluded that the tax evasion justification can be explained by the presence of the "grievances relative" factor and the “duty” factor. As for the part of the description of the activities developed during the internship, this aims to satisfy the requirements of the traineeship regulation of the Ordem dos Contabilistas Certificados (OCC), namely article 9 of the Regulamento de Inscrição, Estágio e Exame Profissionais (RIEEP). This report is the result of the internship performed at the company Fernandes & Pimenta II, Lda., located in Braga, where I had the opportunity to develop accounting tasks. The internship ran from september 2017 until march 2018.
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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.
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. Englewood Cliffs, N.J: Prentice Hall, 1990.

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Joye, Marc P. Cost and management accounting practices in Australian manufacturing companies: Survey results. Sydney: 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. Washington, D.C: 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. New York: 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. New York: 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. Sheffield: 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. London: Chartered Institute of Management Accountants, 1994.

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

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

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Atkinson, A. A. Intra-firm cost and resource allocation: Theory and practice. Toronto: 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, 223–54. Cham: 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, 189–203. Singapore: 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, 145–64. Cham: 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, 144–52. Boston, MA: 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, 13–25. New York : Routledge, 2021. | Series: Routledge studies in food, society and the environment: 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, 795–815. Boston, MA: 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, 351–69. Dordrecht: 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, 152–62. Cham: 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, 203–25. Hoboken, NJ, USA: 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, 247–63. Hoboken, NJ, USA: 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 has become more difficult and somewhat subjective. Therefore, this paper provides guidance and clarification on the proper weight classification of elements in a weight estimate with a focus on the newer technologies and practices.
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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 quantitative information, making them inapplicable to early stages of design, where the requirements and models are vague, decisions are tentative and probabilities are unknown. This survey paper first presents a brief description of a design environment at NASA as well as current risk-based design practices and methods. Then, a summary of the topics from the NASA’s Risk Management Conference is presented, followed by current research efforts within NASA to account for risk in early stage design. The purpose of this paper is provide a survey of NASA’s capabilities (or lack thereof) in accounting for risk in the early design phase. This work lays the foundation for more effective collaborations between NASA researchers and the academic research community.
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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 competing markets. Thus, gas turbine power plant planning optimization is a complex problem, and comprehensive operational modeling and optimization methods are required. In this paper, a profit based power plant outage planning approach is presented that reflects the new challenges posed by deregulation. Specifically, particular attention is paid to modeling power plant aging, performance degradation, reliability deterioration, and, importantly, the energy market dynamics. A multiple time scale method is developed for coupled short term, long term generation scheduling and outage planning for this profit based outage planning approach. The procedure is implemented for a base load combined cycle power plant with single gas turbine with the results demonstrating the feasibility of the proposed approach.
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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 substantial quality of products. This research investigates the application procedure of Target Costing (TC) in Automobile companies in India. This study employed Target Costing as a dependent variable and Profitability; Growth; Net Tangibility Assets (NTA); EPS and Firm Size as independent variables. The study adopted convenience sample of top ten automobile companies listed on BSE of India and panel data has covered from 2014-15 to 2018-19 financial years. The results determine the target costing impact on profitability had reported by Pearson’s correlation result shown a negative relationship. Target costing impact on Return on sales examined by simple regression analysis and revealed that there is positive correlation. Finally, Target costing impact on financial performance examined by multiple regression results revealed that there is positive correlation with Revenue from Operation; Profitability; Return on Sales (ROS) and Growth, while negative correlation revealed by Margin from Operation; ROA; Net Tangibility Assets(NTA); EPS and Firm Size.
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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). Paris, France: 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). Paris, France: 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 accounting provides economic information on costs, which is used in management functions, namely in planning, analysis, control, regulation, incentives, justification of decisions on strategic development and financial and economic security.
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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}. California: 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." In 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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