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Journal articles on the topic 'Cost accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (2017): 104–9. http://dx.doi.org/10.18844/gjhss.v3i4.1530.

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2

Riabchenko, A. "Cost Accounting." Soviet Review 32, no. 5 (1991): 74–81. http://dx.doi.org/10.2753/rss1061-1428320574.

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3

Sayre, Ed, and Lee Thielen. "COST ACCOUNTING:." Bottom Line 3, no. 4 (1990): 15–19. http://dx.doi.org/10.1108/eb025253.

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4

Simon, David S. "Cost accounting." British Accounting Review 21, no. 4 (1989): 397–98. http://dx.doi.org/10.1016/0890-8389(89)90044-9.

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5

Simon, David S. "Cost accounting." British Accounting Review 23, no. 3 (1991): 263–65. http://dx.doi.org/10.1016/0890-8389(91)90090-o.

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6

Riabchenko, A. "Cost Accounting." Soviet Education 33, no. 7 (1991): 54–62. http://dx.doi.org/10.2753/res1060-9393330754.

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7

Боташева, Л. С., А. Р. Кубекова, and А. Х. Тамбиева. "Cost accounting and cost calculation for accounting objects." Industrial Economics, no. 2 (April 30, 2024): 143–47. http://dx.doi.org/10.47576/2949-1886.2024.2.2.021.

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В статье анализируются учет затрат и калькулирование себестоимости по объектам учета. Отмечается, что объект учета затрат – это признак, согласно которому производят группировку производственных расходов для целей управления себестоимостью. Чтобы осуществить процесс калькулирования себестоимости, нужно построить управленческий учет затрат в разрезе объектов калькулирования. Объектами учета затрат в системе управленческого учета являются статьи и экономические элементы затрат, структурные подразделения (места возникновения затрат; центры затрат – наиболее важные для управления группировки затра

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8

Mohr, Zachary. "Cost Accounting at the Service Level: An Analyis of Transaction Cost Influnces on Indirect Cost Measurment in the Cost Accounting Plans of Large US Cities." Public Administration Quarterly 41, no. 1 (2017): 91–129. http://dx.doi.org/10.1177/073491491704100105.

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Cost accounting has been used in public organizations for over 100 years. In spite of cost accounting's history, there remains little empirical research of multiple organizations use of cost accounting at the department or service level. This paper uses the data from large U.S. cities’ central cost accounting plans, budgets, Comprehensive Annual Financial Reports, and common measures of transaction costs to examine the influence of economic transaction costs on the measurement of indirect cost measurement for services. The results indicate that indirect cost measurement is limited by the trans

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9

Oybekovna, Khayitboeva Laylo. "Strategic Cost Management Accounting in Enterprises." Journal of Management and Economics 5, no. 4 (2025): 46–51. https://doi.org/10.55640/jme-05-04-07.

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This article analyzes the theoretical and practical aspects of improving strategic cost management accounting in enterprises. Under market economy conditions, traditional cost accounting is no longer sufficient to ensure the competitiveness of enterprises. Therefore, the concept of strategic cost management accounting is being introduced, which not only focuses on controlling costs but also on aligning them with long-term strategic objectives. The article reviews the views of leading scholars and provides international case studies from companies such as Toyota, Apple, Nestlé, and Nike. Additi

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10

Hart, Michael. "Accounting the cost." Physics World 2, no. 3 (1989): 13. http://dx.doi.org/10.1088/2058-7058/2/3/10.

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11

Steele, Anthony. "Current Cost Accounting: The Rudiments of Current Cost Accounting Wisdom." Journal of General Management 10, no. 4 (1985): 63–79. http://dx.doi.org/10.1177/030630708501000405.

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12

Lorenz, G., and K. P. Brehm. "Cost accounting in refrigerated warehouses: direct costing versus full cost accounting." International Journal of Refrigeration 12, no. 3 (1989): 125–36. http://dx.doi.org/10.1016/0140-7007(89)90027-3.

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13

Nechayeva, Iryna A., Larisa M. Ocheretko, and Svitlana V. Voitenko. "IMPACT INVESTING: ACCOUNTING AND COST MANAGEMENT FEATURES." Academy Review 2, no. 63 (2025): 143–59. https://doi.org/10.32342/3041-2137-2025-2-63-9.

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The research examines the concept of impact investments, outlining its main characteristics and features, and defining the criteria by which investments can be classified as impact investments. The key elements of impact investing are purposefulness, measurability, and additionality. The causes and trends in the global impact investing market are identified. It is established that impact investing offers significant opportunities for investors, such as achieving positive social impact, balancing risk and return, and enhancing reputation, among others. The need to measure and report costs and r

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14

Jaijairam, Paul. "Fair Value Accounting vs. Historical Cost Accounting." Review of Business Information Systems (RBIS) 17, no. 1 (2012): 1–6. http://dx.doi.org/10.19030/rbis.v17i1.7579.

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This paper reviews fair value accounting method relative to historical cost accounting. Although both methods are widely used by entities in computing their income and financial positions, there is controversy over superiority. Historical cost accounting reports assets and liabilities at the initial price they were exchanged for at the time of the transaction. Conversely, fair value accounting quotes the prevailing price in the market. Nevertheless, while both methods of accounting affect financial statements, the impact of fair value accounting on the balance sheet and income statement is ext

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15

Cristea, Valentin Gabriel. "Historical Cost Accounting and International Accounting Harmonization." New Trends and Issues Proceedings on Humanities and Social Sciences 3, no. 4 (2017): 104–9. http://dx.doi.org/10.18844/prosoc.v3i4.1530.

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The relationship between international accounting harmonization and fair value accounting is one biunivocal: fair value accounting has the effect of catalyst for international accounting harmonization generating relevant information required to the quality of fair value accounting figures.Management Accounting is focused on the historical cost. This is highlighted in the revaluation: the notes must be submitted separately for each item in the balance of nature revalued property and equipment, the following information: the value of assets at historical cost and revalued amount cumulative value

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16

Simanjuntak, Daniel, Siti Nurjanah, Willy, and Iskandar Muda. "Historical cost vs current cost accounting method." Brazilian Journal of Development 9, no. 12 (2023): 31828–40. http://dx.doi.org/10.34117/bjdv9n12-085.

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Historical cost accounting indicates that assets, liabilities, and equity are recorded at the value of the transactions issued to acquire them. In contrast, current cost accounting (CCA), also known as present value accounting, reflects the cost required to replace an asset in the current period. This replacement cost encompasses the expenses incurred in producing a product using the current methods, materials, and specifications. Data collection was performed using qualitative research literature review. This study will illustrate the fundamental differences between historical cost accounting

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17

Kim, Yong Mi, and Jinbae Kim. "Employee Adjustment Costs and Asymmetric Cost Behavior." Academic Society of Global Business Administration 19, no. 6 (2022): 272–92. http://dx.doi.org/10.38115/asgba.2022.19.6.272.

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The managerial accounting literature suggests that adjustment costs lead to asymmetric cost behavior. Previous studies show that labor adjustment costs are the significant factor that drives asymmetric cost behavior. However, empirical proxies for labor adjustments costs have several limitations. This study suggests that CEO-to-worker pay disparity and the labor share as a new proxy for labor adjustment costs and substantiates that labor adjustment costs play a significant role in determining asymmetric cost behavior. Our proxies for adjustment costs represent the effectiveness of labor cost m

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18

Liliia, P. Korytnyk. "Problem issues of costs accounting in the public sector and directions of their solution." Economics: time realities 6, no. 46 (2019): 103–11. https://doi.org/10.5281/zenodo.3878531.

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The article analyzes the legal field for accounting for costs in the public sector, as a result of which are identified methodological inconsistencies in this issue. The key directions of harmonization of the methodological support of cost accounting with the conceptual principles of NR(G)PSA 135 “Costs” are formed to ensure the authenticity of the cost price. It is proved that at the current stage of accounting regulation, the formation of a cost price can occur only in the management accounting system. The directions proposed to improve the methodology of cost accounting will con

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19

Moorthy, Krishna, and Peter Yacob. "Green Accounting: Cost Measures." Open Journal of Accounting 02, no. 01 (2013): 4–7. http://dx.doi.org/10.4236/ojacct.2013.21002.

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20

Narayanan, V. G. "Competition and Cost Accounting." Foundations and Trends® in Accounting 7, no. 3 (2013): 131–95. http://dx.doi.org/10.1561/1400000005.

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21

Świderska, Gertruda, Paweł Warowny, and Małgorzata Świderska. "Cost object in accounting." Zeszyty Teoretyczne Rachunkowości 2016, no. 87(143) (2016): 171–82. http://dx.doi.org/10.5604/16414381.1207446.

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In Polish literature in the field of accounting there are many synonymous terms such as the object of cost calculation, cost unit, or cost driver. Their definitions are often very similar, and their use in certain cir-cumstances unclear. This article aims to answer the question whether the term costs object meaning „something whose cost is of interest to accounting information users”, can replace previously used terms. The analysis applies to literature in Polish, in which different schools have developed their own terms, which is connected with the tradition of schools of accounting in Poland

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22

Pinsker, B. S., and L. I. Piiasheva. "Prices and Cost Accounting." Problems in Economics 30, no. 11 (1988): 34–40. http://dx.doi.org/10.2753/pet1061-1991301134.

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23

Hansen, Don R., Maryanne M. Mowen, and Tom Madison. "Cornerstones of Cost Accounting." Issues in Accounting Education 25, no. 4 (2010): 790–91. http://dx.doi.org/10.2308/iace.2010.25.4.790.

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24

Lanen, William N., Shannon W. Anderson, Michael W. Maher, and David T. Dearman. "Fundamentals of Cost Accounting." Issues in Accounting Education 25, no. 4 (2010): 791–92. http://dx.doi.org/10.2308/iace.2010.25.4.791.

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25

SPRUNG, E. "NAVAL SHIPYARD COST ACCOUNTING." Journal of the American Society for Naval Engineers 62, no. 2 (2009): 273–302. http://dx.doi.org/10.1111/j.1559-3584.1950.tb02831.x.

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26

Sanfilippo, Joseph S. "Emergency Contraception—Cost-Accounting." Journal of Pediatric and Adolescent Gynecology 11, no. 2 (1998): 59. http://dx.doi.org/10.1016/s1083-3188(98)70113-5.

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27

Simon, David S. "Management and Cost Accounting." British Accounting Review 21, no. 1 (1989): 93–95. http://dx.doi.org/10.1016/0890-8389(89)90074-7.

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28

Keating, T. D. "Cost and management accounting." British Accounting Review 23, no. 1 (1991): 96. http://dx.doi.org/10.1016/0890-8389(91)90021-s.

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29

Rhodes, J. B. "COST ACCOUNTING-A DEFINITION." Journal of the American Society for Naval Engineers 49, no. 1 (2009): 57–64. http://dx.doi.org/10.1111/j.1559-3584.1937.tb02203.x.

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30

Schildbach, Thomas. "Cost accounting in Germany." Management Accounting Research 8, no. 3 (1997): 261–76. http://dx.doi.org/10.1006/mare.1996.0047.

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31

Guenther, Edeltraud, Christine Jasch, Mario Schmidt, Bernd Wagner, and Donald Huisingh. "Material Flow Cost Accounting." Journal of Cleaner Production 29-30 (July 2012): 291–92. http://dx.doi.org/10.1016/j.jclepro.2012.01.025.

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32

Guenther, Edeltraud, Ramona Rieckhof, Matthias Walz, and Daniela Schrack. "Material flow cost accounting in the light of the traditional cost accounting." uwf UmweltWirtschaftsForum 25, no. 1-2 (2017): 5–14. http://dx.doi.org/10.1007/s00550-017-0446-7.

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33

Robert, Yo. Bacho. "Cost accounting in management of innovation activities." Economic journal Odessa polytechnic university 3, no. 9 (2019): 12–17. https://doi.org/10.5281/zenodo.3803524.

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A critical analysis of domestic and foreign methods of cost accounting and methods of self-cost calculation for the purpose of cost management of innovation activities has been made. It is established that the domestic methods of cost accounting and calculation take into account the peculiarities of the organization of production processes and the passage by each type of product all stages of production, and have high analytics of cost data. Foreign cost accounting methodology, as opposed to domestic, is more focused on cost management and management of the enterprise as a whole. The most opti

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34

Lew, Grzegorz. "Use of cost accounting in cost management." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 63, no. 9 (2019): 161–71. http://dx.doi.org/10.15611/pn.2019.9.14.

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35

Boté, Juanjo, Belen Fernandez-Feijoo, and Silvia Ruiz. "Digital preservation cost: a cost accounting approach." Learning Organization 20, no. 6 (2013): 419–32. http://dx.doi.org/10.1108/tlo-09-2013-0049.

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36

Kaplan, Robert S. "Accounting Lag: The Obsolescence of Cost Accounting Systems." California Management Review 28, no. 2 (1986): 174–99. http://dx.doi.org/10.2307/41165195.

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37

Kaplan, Robert S. "Accounting Lag: The Obsolescence of Cost Accounting Systems." California Management Review 28, no. 2 (1986): 174–99. http://dx.doi.org/10.1177/0008125619862802001.

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38

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

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

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39

Alhabeeb, Omar Khalid Abdulameer, Mohammed Ahmed Dhahi A, and Kareema Jasim Abdullah. "Key Factors and Perspectives in Cost Accounting with Real-Time Patterns." South Asian Journal of Social Sciences and Humanities 3, no. 5 (2022): 103–15. http://dx.doi.org/10.48165/sajssh.2022.3508.

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Cost accounting term describe by chartered institute of management accountants (CIMA). Cost accounting helpsthe company to calculate total cost details regarding the product so that according to total Cost Company can fix the sale price of the product including profit margin percentage. Cost accounting can be of type standard, marginal, lean, activity based. Cost is the monetary term of a product that is set up by measuring its various internal costs including labor, material, overheads, etc. Costing is the technique to calculate the cost of the product by calculating various factors. Cost acc

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40

OSADCHA, G.G. "Management accounting in action: the regulatory method of cost accounting." Market Relations Development in Ukraine №6(253)2022 167 (October 25, 2022): 64–71. https://doi.org/10.5281/zenodo.7249718.

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The subject of the study –regulatory method of cost accounting in the management accounting system of manufacturing enterprises. The purpose of the article – practical implementation of the regulatory method by food industry enterprises in accordance with the current national accounting and tax legislation in the sequential preparation of documents for analytical accounting of expenses with the reflection of expenses on synthetic accounting accounts. Methodology. The work is built on the basis of the structural–logical method and a number of general scientific research m

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41

Fagerberg, Dixon. "A WORLD WAR II COST ACCOUNTING ASSIGNMENT." Accounting Historians Journal 17, no. 1 (1990): 81–88. http://dx.doi.org/10.2308/0148-4184.17.1.81.

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This article describes the development of a process cost accounting system for a war production plant in 1942. A variety of cost drivers were used for purposes of allocation of overhead. In addition, the role of the cost accountant in the war effort is emphasized.

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42

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

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The paper presents the identification, structure and flow of costs through harmonizing the requirements of the regulatory framework for accounting and the conceptual fundamentals of economic theory and management. Practical implementation of the integrated cost accounting model of a company has been demonstrated based on the example of the haulage by road. The model includes the construction of accounts for recording costs of main business processes and activities, primary, synthetic and analytical cost accounting, as well as harmonization of analytical detailization of production cost account

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43

Prischenko, E. A., and N. G. Nizovkina. "The Cost Accounting System and Cost Calculation Improvement." World of Economics and Management 18, no. 2 (2018): 120–31. http://dx.doi.org/10.25205/2542-0429-2018-18-2-120-131.

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44

Spatayeva, Saule B. "Cost Accounting Methods and Calculation Agricultural Products` Cost." European Researcher 93, no. 4 (2015): 290–97. http://dx.doi.org/10.13187/er.2015.93.290.

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45

McGee, William T., John Rapoport, Samy Sidhom, Thomas L. Higgins, and Daniel Teres. "ACCURATE COST ACCOUNTING OF HIGH COST ICU OUTLIERS." Critical Care Medicine 27, Supplement (1999): 153A. http://dx.doi.org/10.1097/00003246-199901001-00444.

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46

Edwards, John Richard, Trevor Boyns, and Malcolm Anderson. "BRITISH COST ACCOUNTING DEVELOPMENT: CONTINUITY AND CHANGE." Accounting Historians Journal 22, no. 2 (1995): 1–41. http://dx.doi.org/10.2308/0148-4184.22.2.1.

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This paper uses the archival records of three entities successively carrying on coal and ironmaking activities at Staveley between 1838–1900, together with the findings from earlier research, to explore the costing information generated over the period 1690–1900. We find a system of cost accounting, broadly defined, in operation throughout the period, a large measure of continuity concerning its basic features, and innovations made from time to time presumably designed to improve its usefulness. The paper uses the results of this and earlier research to explore the nature of accounting change

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47

Yamshchikova, I. V., and N. V. Golovina. "Construction specification fulfilment cost accounting." IOP Conference Series: Earth and Environmental Science 751, no. 1 (2021): 012185. http://dx.doi.org/10.1088/1755-1315/751/1/012185.

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48

Gentili, Amilcare. "Cost Accounting for the Radiologist." American Journal of Roentgenology 202, no. 5 (2014): 1058–61. http://dx.doi.org/10.2214/ajr.13.11549.

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49

Averina, O. I., and L. V. Permitina. "The substance of cost accounting." Международный бухгалтерский учет 20, no. 2 (2017): 62–69. http://dx.doi.org/10.24891/ia.20.2.62.

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50

Misumi, Takahiko. "Cost Accounting in Cardiovascular Surgery." Japanese Journal of Cardiovascular Surgery 42, no. 3 (2013): 173–74. http://dx.doi.org/10.4326/jjcvs.42.173.

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