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Dissertations / Theses on the topic 'Cost accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Günther, Edeltraud, Oliver Schill, and Heiko Schuh. "Standardisation of Cost Accounting for Cost-Benchmarking." Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2001. http://nbn-resolving.de/urn:nbn:de:swb:14-1004104688890-01115.

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This study aims at the presentation of the standardisation method in benchmarking at the conceptual level. This conceptual level is to serve as the basis for the transfer into numerous practical applications. The field example demonstrated is meant to provide additional support. At the same time, this example reveals that the concept is feasible and necessary. The necessity refers to the identification, discussion and solution - oriented towards the goals of the intended benchmarking - of the aspects in the planning and analysis phases of benchmarking which are behind the standardisations. Und

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2

Brandl, Reinhard. "Cost accounting for shared IT infrastructures." Wiesbaden : Gabler, 2008. http://www.gbv.de/dms/zbw/560449232.pdf.

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Brandl, Reinhard. "Cost accounting for shared IT infrastructures." Wiesbaden Gabler, 2007. http://d-nb.info/987989499/04.

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4

Gurd, Bruce. "Activity based costing in its organisational context /." Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.

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5

Hastings, John T. "Cost accounting in the automated manufacturing environment." Thesis, Monterey, California. Naval Postgraduate School, 1988. http://hdl.handle.net/10945/22995.

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Cost accounting and product costing techniques are used by firms to measure the amount of resources consumed in the production of goods. Writings in the current literature Johnson, 1987; Kaplan, 1987; Howell, 1987 have argued that traditional cost accounting should be modified in an automated manufacturing environment. The purpose of this thesis is to determine whether traditional cost accounting techniques should be modified in the automated manufacturing environment. Data for this thesis were obtained from archival research of the current literature relating to cost accounting in the automat

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6

Chang, Josh (Josh Woolim). "Cost accounting system for an emergency department." Thesis, Massachusetts Institute of Technology, 2015. http://hdl.handle.net/1721.1/98979.

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Thesis: M.B.A., Massachusetts Institute of Technology, Sloan School of Management, 2015. In conjunction with the Leaders for Global Operations Program at MIT.<br>Thesis: S.M., Massachusetts Institute of Technology, Engineering Systems Division, 2015. In conjunction with the Leaders for Global Operations Program at MIT.<br>Cataloged from PDF version of thesis.<br>Includes bibliographical references (pages 113-114).<br>In 2011, Michael Porter and Robert Kaplan - the godfather of modern managerial accounting and professor at Harvard Business School - said "There is an almost complete lack of unde

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7

Vollmers, Gloria Lucey. "An Analysis of the Cost Accounting Literature of the United States from 1925 to 1950." Thesis, University of North Texas, 1993. https://digital.library.unt.edu/ark:/67531/metadc278221/.

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This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.

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Fuerte, Andres. "Accounting Scandals & Regulations: A Cost-Benefit Analysis." Scholarship @ Claremont, 2013. http://scholarship.claremont.edu/cmc_theses/786.

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This purpose of this paper is to assess the effects of increased accounting regulations on financial reporting practices. Specifically, this paper provides an in-depth look into two specific regulations, The Sarbanes-Oxley Act of 2002 (SOX) and the Dodd-Frank Act of 2010. SOX was enacted as a result of the many accounting scandals that occurred in the late 1990s, and its main intention was to reduce the likelihood that fraud would occur by establishing additional oversight and increasing the number of regulations for public accounting firms. This paper examines the costs associated with specif

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9

Lari, Dashtbayaz Mahmoud. "Cash flow accounting and the cost of debt." Thesis, University of Sussex, 2011. http://sro.sussex.ac.uk/id/eprint/7028/.

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The aim of this study is to examine why firms may manipulate not just their earnings but also their cash flows, and to investigate the effects of this behaviour in debt markets with respect to the cost of debt. This research addresses current concerns about accounting rules (both GAAP and IFRS) which allow companies discretion in the presentation of their operating cash flow in financial statements. Using a sample of 8,684 UK and 23,935 USA firm-years from 1998 to 2010, the reported operating cash flow is decomposed into two components, unmanaged and managed, in order to examine the associatio

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10

Parayre, Roch. "Essays on decision making and the sunk cost phenomenon." Thesis, University of British Columbia, 1991. http://hdl.handle.net/2429/31079.

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This dissertation consists of three separate essays, each dealing with a different aspect of the sunk cost phenomenon. The first essay proposes a multiattribute utility model of the sunk cost phenomenon. We argue that this phenomenon, the tendency toward over-investment in losing courses of action, is the result of tensions between economic and psychological factors such as cognitive dissonance. We formalize this tension by decomposing the investor's total utility into its economic and psychological components, and develop a two-attribute utility model which describes sunk cost behavior. We e

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11

Effendi, Mohamed Sinan. "The role of environmental accounting in strategic cost management." Master's thesis, University of Cape Town, 2010. http://hdl.handle.net/11427/12790.

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Includes bibliographical references (leaves 78-87).<br>Environmental issues in the world today and often seen in the media are causing a stir in the business world. The effect is that the environment in which businesses operate has significantly changed over the past two decades and businesses are faced with new risks and challenges as well as new opportunities in addressing the needs and claims of stakeholders. Environmental accounting is now on an expansion path with increasing focus on the environment. In order to benefit from the accounting data, strategic cost management can be used as a

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12

Gamerov, Jonatan, and Patrik Mattsson. "The impact of information in cost accounting - The problems when identifying activity cost drivers." Thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-55911.

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13

Zha, Jenny. "Voluntary Disclosure of Strategic Alternatives| A Cost-Benefit Analysis." Thesis, University of California, Berkeley, 2016. http://pqdtopen.proquest.com/#viewpdf?dispub=10151008.

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<p> This dissertation studies a firm’s decision to voluntarily disclose that it is seeking “strategic alternatives,” effectively setting out to explore the potential sale or merger of the company. Firms appear to use these voluntary disclosures to maximize shareholder value and credibly convey private information. Voluntary disclosures of strategic alternatives are associated with a three-day return of +5.8 percent on average. Compared to an entropy-balanced control group with similar characteristics in expectation, disclosing firms that are subsequently acquired experience p

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14

Skrypnyk, M. I. "Domestic and foreign experience of application of costs accounting methods and prime cost calculation." Thesis, Odessa, 2011. https://er.knutd.edu.ua/handle/123456789/3066.

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The article investigates domestic and foreign costs accounting and prime cost calculation methods. It is proven that different researchers attribute the same methods to costs accounting methods or to calculation methods, considering interpretation of their essence. Conducted researches give a possibility to make a conclusion that domestic costs accounting and prime cost calculation methods have considerable analytical possibilities in providing management necessities and enterprise cost control, than calculation systems of foreign countries.

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15

Petruska, Karin A. "Accounting Conservatism, Cost of Capital, and Fraudulent Financial Reporting." Kent State University / OhioLINK, 2008. http://rave.ohiolink.edu/etdc/view?acc_num=kent1214829860.

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MULAS, LAURA. "Cost accounting nelle cooperative vitivinicole: problematiche e aspetti metodologici." Doctoral thesis, Università degli Studi di Cagliari, 2012. http://hdl.handle.net/11584/266132.

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The knowledge of production costs represents an essential information for management in order to develop successful business strategies. In the case of cooperatives, these data are even more relevant as they allow the measurement of a company’s performance in relation to its very purpose, that is to say management’s ability to remunerate products conferred by partners more than their market value. In reality, however, cost accounting tools aimed at improving business competitiveness are scarce. This is mainly due to the high costs incurred for planning and managing such systems, the lack of

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17

Hu, Yuming. "Lun zi ben cheng ben kuai ji." Beijing : Zhongguo jing ji chu ban she, 1997.

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18

Chivaka, Richard. "Value creation through strategic cost management along the supply chain." Doctoral thesis, University of Cape Town, 2003. http://hdl.handle.net/11427/5630.

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19

Hinkel, Timothy. "The Effect of Cash Flow Forecasts on Cost of Debt." Diss., The University of Arizona, 2013. http://hdl.handle.net/10150/293406.

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I examine the impact of the presence and characteristics of equity analysts' cash flow forecasts on cost of debt. I find the presence of cash flow forecasts is associated with a lower cost of debt relative to firm-years with only earnings estimates or neither estimate. I also find cash flow forecast characteristics are associated with cost of debt after controlling for other known determinants of yield spreads. Additional analyses decomposing earnings forecast characteristics into cash flow and accruals components find the cash flow component is associated with cost of debt, but the accruals

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20

Jin, Yun. "The Sarbanes-Oxley Act: Effects on Public Accounting Firms." University of Toledo Honors Theses / OhioLINK, 2012. http://rave.ohiolink.edu/etdc/view?acc_num=uthonors1335448820.

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21

Šalčiuvienė, Virginija. "Išlaidų apskaitos sistemos." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2008~D_20090114_161202-44733.

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Tyrimo objektas - išlaidų apskaitos sistemos Tyrimo tikslas - palyginti ribinę, absorbcinę ir ABC išlaidų apskaitos sistemas ir pagrįsti netiesioginių išlaidų paskirstymui naudingiausią išlaidų apskaitos sistemą. Uždaviniai: išstudijuoti teorinius valdymo apskaitos sistemų pagrindus; nustatyti ribinės, absorbcinės ir ABC išlaidų apskaitos sistemų skirtumus, privalumus bei trūkumus; pagrįsti ABC išlaidų apskaitos sistemos taikymo tikslingumą, skirstant netiesiogines išlaidas. Tyrimo metodai – Lietuvių bei užsienio autorių darbų išlaidų apskaitos sistemų klausimais analizė, grafinis, palyginimo,

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Strike, Kevin D. "Software cost estimation with incomplete data." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2000. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp04/mq64461.pdf.

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23

Januarie, Xavier Sebastian. "The rationale of using standard costing in manufacturing organisations in the Eastern Cape when modern alternatives are available." Thesis, Nelson Mandela Metropolitan University, 2016. http://hdl.handle.net/10948/6838.

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This paper investigates the rationale of using standard costing in modern manufacturing organisations. Researchers argue that standard costing does not easily fit in with the modern idea of continuous improvement. The benefits and limitations of standard costing and other modern alternative approaches in Eastern Cape manufacturing organisations are examined. Furthermore the factors affecting the accuracy of standards are investigated. Lastly, it is concluded that standard costing is used in Eastern Cape manufacturing organisations and those organisations using standard costing have considered

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24

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

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25

Hu, Jinshuai. "Accounting information, the cost of equity capital and CEO turnovers." HKBU Institutional Repository, 2011. http://repository.hkbu.edu.hk/etd_ra/1267.

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26

Fang, Shunlan. "Real Cost Management." Diss., Temple University Libraries, 2013. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/216540.

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Business Administration/Interdisciplinary<br>Ph.D.<br>This dissertation examines how managers make cost decisions under significant economic events. The economic events of interests are the economic crisis from 2008 to 2010 and corporate loan financing. The economic crisis caused many firms to experience sales declines and created tremendous pessimism about prospects of sales rebounding in the future. I find that not all firms were affected equally. Sales-down firms exhibit anti-sticky cost behavior during this period; that is, costs are cut back more steeply as sales fall than they increase a

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27

Ambe, CM. "Perspectives on environmental management accounting (EMA) in South Africa." Southern African Journal of Accountability and Auditing Research, 2007. http://encore.tut.ac.za/iii/cpro/DigitalItemViewPage.external?sp=1001075.

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Conventional management accounting practices do not provide adequate information for managing the environment in a world where environmental concerns, as well as environment-related costs, revenues, and benefits, are on the rise. Environmental management accounting (EMA) is a tool used for balancing the interaction between the economic, social and technological factors in the development process to achieve conditions for sustainable development. In this study, a survey and case study technique is used to document a South African perspective on EMA. The findings indicate that, while EMA is gain

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28

Silva, Fernando Chiqueto da. "Hedge accounting no Brasil." Universidade de São Paulo, 2014. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-27062014-182634/.

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Esta tese é motivada pelas recentes alterações das normas contábeis brasileiras, as quais passaram a requerer o reconhecimento, no resultado, da volatilidade causada pela mensuração ao valor justo de instrumentos derivativos. A prática contábil hedge accounting (HA) possibilita eliminar tal volatilidade. Investidores cobram prêmio de risco por resultados mais difíceis de serem previstos (Allayannis & Simko, 2010; Rountree, Weston, & Allayannis, 2008; Graham, Harvey, & Rajgopal, 2005; Thomas & Zhang, 2002; Allayannis & Weston, 2001; Michelson, Jordan, & Wootton, 1995), o que leva à hipótese H1:

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29

Li, S. (Sijie). "The influence of auditor choice on cost of debt capital for listed companies." Master's thesis, University of Oulu, 2013. http://urn.fi/URN:NBN:fi:oulu-201306061552.

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Purpose: This study aims to examine the impact of auditor choice on debt pricing for listed companies by using the samples of listed companies in U.S. In this paper, Big 4 audit firms are considered to be “high-quality” auditors and consequently they provide a higher perceived and actual audit quality. Design: The influence of auditor choice on cost of debt capital for listed companies is investigated by the differences in companies’ interest expenses when they hire Big 4/ non-Big 4 auditors. Data: The sample is selected from all listed firms in United States. The data combines CRSP and COMP

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30

Fogelkvist, Marcus, and David Axelsson. "Cost Accounting for Internal Decision Making and Evaluation : A Case Study." Thesis, Internationella Handelshögskolan, Högskolan i Jönköping, IHH, Redovisning och finansiering, 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-15257.

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This study addresses the importance of cost accounting and performance evaluation for organizations. Further, this study explains the purposes of cost accounting and performance evaluation. The chosen method is a single case study which investigates how product costing is made within a food manufacturing company, called Omega in this study. Interviews have been an important tool for collecting data; data used to create a snapshot of Omega’s current operations. Cost concepts, cost allocation methods, and performance evaluation theories are presented and later compared with the snapshot of Omega

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Moeschler, Matthias [Verfasser]. "Cost Accounting in Germany and Japan : A Comparative Analysis / Matthias Moeschler." Frankfurt : Peter Lang GmbH, Internationaler Verlag der Wissenschaften, 2012. http://d-nb.info/1042416168/34.

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32

Davies, Jared. "An investigation into full cost accounting in a higher education context." Thesis, King's College London (University of London), 2013. https://kclpure.kcl.ac.uk/portal/en/theses/an-investigation-into-full-cost-accounting-in-a-higher-education-context(aeb02426-f22f-4114-a549-9ee4a0c7cb24).html.

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This thesis heeds calls for social and environmental accounting researchers to intervene directly to develop new accountings and promote practical change, and to measure the type of change and reasons for non-change using theoretical frameworks. The thesis first selects and develops an appropriate meta theoretical framework from the social and environmental accounting literature for analysis purposes, drawing on dialogics, organisational change theory and institutional theory, as well as Soft Systems Methodology tools. Existing Full Cost Accounting (‘FCA’) applications are critiqued using this

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33

Loft, Anne. "Understanding accounting in its social history and historical context : the case of cost accounting in Britain 1914-1925." Thesis, University of London, 1986. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.288050.

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34

Ammar, Sameh Farhat Belgasm. "Change and resistance in cost accounting system : the evidence from a Libyan oil refining organisation." Thesis, University of Exeter, 2014. http://hdl.handle.net/10871/14767.

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This thesis explored the dynamics of cost accounting systems (CAS). It focused on particular situations in which CAS can become institutionalised, embodying settled patterns of action and thought common to an organisation (Burns & Scapens, 2000). In such context, it is argued that the greater the degree of institutionalisation of CAS, the more difficult they are to change, and vice versa. This thesis has investigated the conditions and processes through which CAS can change and/or persist (i.e., remain relatively unchanged) through time. Exploring when, how and why institutional change and/or

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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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Darsono, Hartodjojo. "Applicability of activity-based costing in Hong Kong /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19874856.

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38

Su, Steve yu Shuo. "The effect of cross sectional cost allocations on the statistical variance of accounting earnings." Thesis, Queensland University of Technology, 2005. https://eprints.qut.edu.au/16070/1/Steve_Yu_Shuo_Su_Thesis.pdf.

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Cross sectional cost-allocations (COSAC) (allocation of costs to different products or objects at the same time intervals) are routine accounting procedures for most organisations. However, the purpose and decision making usefulness of COSAC remains controversial. Does COSAC have meaningful statistical purposes? If so, is there an optimal or better COSAC? Prior literature have discussed the criteria of judging different cost allocation methods under the concept of estimation of long term profitability - a concept defined as income smoothing measured by statistical variance. This allow

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Konan, Nangan Christian. "Problems encountered with the implementation of an activity-based costing system." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018653.

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The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have attempted to implement ABC have encountered various difficulties. Thus, there is a need to investigate the problems faced by companies while implementing ABC. The main objective of this study was to find solutions to overcome the problems encountered by South African companies during the implementation of an activity-based costing system.

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Miarons, Blanco Meritxell. "Historical cost versus fair value of biological assets: Relevance of accounting information." Doctoral thesis, Universitat de Barcelona, 2019. http://hdl.handle.net/10803/667858.

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This study develops a bibliometric and empirical analysis of the relevance of accounting information when biological assets are measured at fair value versus at historical cost, using an international sample of firms with biological assets.

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Louw, Andries N. E. "Matrix costing : an integrated approach to cost accounting for the corporate environment." Thesis, Stellenbosch : Stellenbosch University, 2000. http://hdl.handle.net/10019.1/51826.

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Thesis (MBA)--Stellenbosch University, 2000.<br>ENGLISH ABSTRACT: This study project investigates the existing theoretical foundations of cost accounting, evaluating new cost accounting techniques and exploring the possibility of integrating cost accounting techniques with behavioural science techniques, into a system which will address classic corporate cost accounting dilemmas. Costing can be broken down into two major disciplines: Cost accounting for management and control purposes, and cost accounting for decision making. This study project will focus critically on cost allocation t

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Abd-El-Naby, Yasser Kamal El-Sayed. "Accounting information system in the water industry : the case of cost management." Thesis, Sheffield Hallam University, 2002. http://shura.shu.ac.uk/19188/.

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Water is a primary human need. The supply of water has not increased in the face of population growth. At present severe pressure exists on water supplies in California and along the river system both in the developed and developing world (especially in the case of the Nile in Egypt). Whatever our policy stance towards the economics of water supply (the liberal market, social democracy and democratic socialism), cost management and processes are central to the water sector. The control or governing ideas within which cost management takes place are the two major concerns of this thesis. These

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Abubakar, Abdu. "A quantitative approach to cost monitoring and control of construction projects." Thesis, Loughborough University, 1992. https://dspace.lboro.ac.uk/2134/6762.

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Existing literature and research findings indicated that cost monitoring and control of construction projects by contractors at the level of site operations has remained ineffective largely due to inability of existing control systems to accurately predict when, to what extent and why an on-going operation or project is to overrun its planned duration and cost. In most cases the information that would enable such advance detection becomes available to decision makers after the affected operation or project is completed. It is then hoped that the information could be used to 'control' future si

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44

Asfandyar, S. (Safia). "The effect of Corporate Social Responsibility (CSR) disclosure on the cost of debt in the textile industry." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201811072983.

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Corporate social responsibility, CSR is the requirement for firms to take responsible actions towards the environment and society which are beyond their traditional roles and legal obligations. CSR has received much significance and firms are expected to announce CSR activities in the form of CSR disclosure. CSR is also claimed to be a waste of scarce resources making it unattractive to managers. The study looks at the textile industry which is extensively export-aligned, cost-sensitive and labor-intensive and faces criticism and scrutiny for its ill effects on societal welfare. Therefore,

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45

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

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Davidsson, Emelie, and Charlotte Lilja. "Accounting for Climate Change : Incorporating Externalities due to CO2 Emissions into Financial Statements." Thesis, Högskolan i Jönköping, Internationella Handelshögskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-18173.

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The full cost of climate change is not accounted for in today’s financial reporting. Today’s sustainability reporting mainly consists of disclosures which do not affect any financial statement. If externalities were accounted for it would help stakeholders become aware of companies’ true sustainability. The purpose of this thesis is to identify and describe ways for companies to account for their climate impact, in general and by incorporating externalities into the financial statements. A qualitative method is used in the form of a descriptive case study with a Swedish perspective. The study

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Pienaar, E. W. "An evaluation of co-operative education in cost accounting at the Cape Technikon." Master's thesis, University of Cape Town, 1987. http://hdl.handle.net/11427/15891.

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Bibliography: pages 180-181.<br>Since 1982 a form of co-operative education has been applied in the training of cost accountants in the School of Accounting of the Cape Technikon. The object of this research is the investigation and description of this application of co-operative education which is generally referred to as "practical work". An evaluation will be made of the following aspects of the training of cost accountants: the curriculum, the practical work that the students are expected to do, career opportunities and the training requirements of practice. It is confidently hoped to make

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Liu, Yuanyuan, and Yang Shen. "Energy Audit and Accounting for Riksbyggen Fastighetsservice, Gävle." Thesis, University of Gävle, Department of Technology and Built Environment, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-4453.

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<p>Riksbyggen Fastighetsservice is a company whose businesses cope with building construction and related services. The local office of Riksbyggen Fastighetsservice in Gävle has been studied in this project. The local office locates in Näringen 20:4, which was constructed in 1989.</p><p> </p><p>The aim of this project is to make a diagnosis of the current situation; find out the most applicable way of optimizing the operation of the facility in order to reduce the energy consumption, to study costs and possible savings and provide assistance with future energy management. </p><p> </p><p>Firs

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Almosa, Saad A. "The use of overhead cost allocation methods within universities in England." Thesis, University of East Anglia, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.267256.

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Allee, Kristian Dietrich. "Estimating cost of equity capital with time-series forecasts of earnings." [Bloomington, Ind.] : Indiana University, 2008. http://gateway.proquest.com/openurl?url_ver=Z39.88-2004&rft_val_fmt=info:ofi/fmt:kev:mtx:dissertation&res_dat=xri:pqdiss&rft_dat=xri:pqdiss:3331266.

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Thesis (Ph.D.)--Indiana University, Kelley School of Business, 2008.<br>Title from PDF t.p. (viewed on Jul 23, 2009). Source: Dissertation Abstracts International, Volume: 69-11, Section: A, page: 4394. Adviser: James M. Wahlen.

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