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Journal articles on the topic 'Full Cost Accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Soares, Maria Clara Couto. "Comments on Full Cost Accounting." NEW SOLUTIONS: A Journal of Environmental and Occupational Health Policy 3, no. 2 (1993): 50–51. http://dx.doi.org/10.2190/ns3.2.i.

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2

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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3

Whitlock, Drury D., and Glen T. Daigger. "Full Cost Accounting for Wastewater Utilities." Proceedings of the Water Environment Federation 2008, no. 16 (2008): 1286–92. http://dx.doi.org/10.2175/193864708788735349.

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4

Herbohn, Kathleen. "A full cost environmental accounting experiment." Accounting, Organizations and Society 30, no. 6 (2005): 519–36. http://dx.doi.org/10.1016/j.aos.2005.01.001.

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5

Bebbington, K. Jan. "Full cost accounting from an environmental perspective: Review." Social and Environmental Accountability Journal 18, no. 1 (1998): 21. http://dx.doi.org/10.1080/0969160x.1998.9651578.

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6

Epstein, Marc J. "Improving environmental management with full environmental cost accounting." Environmental Quality Management 6, no. 1 (1996): 11–22. http://dx.doi.org/10.1002/tqem.3310060104.

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7

Ray, Korok, and Jacob Gramlich. "Reconciling Full-Cost and Marginal-Cost Pricing." Journal of Management Accounting Research 28, no. 1 (2015): 27–37. http://dx.doi.org/10.2308/jmar-51285.

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ABSTRACT Despite the clear prescription from economic theory that a firm should set price based only on variable costs, firms routinely factor fixed costs into pricing decisions. We show that full-cost pricing (FCP) can achieve the optimal price. FCP marks up variable cost with the contribution margin per unit, which, in equilibrium, includes the fixed cost. FCP converges to the optimal price when the firm can estimate its equilibrium income. We compare FCP to alternative pricing algorithms that require less information, but converge to optimal price under more narrow conditions than FCP.

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8

Bouwens, Jan, and Bert Steens. "Full-Cost Transfer Pricing and Cost Management." Journal of Management Accounting Research 28, no. 3 (2016): 63–81. http://dx.doi.org/10.2308/jmar-51390.

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ABSTRACT Full-cost transfer pricing has been criticized for providing production units with insufficient incentives to economize. Our empirical study based on data from a large producer of consumer goods shows that charging full-cost transfer prices to downstream sales units can send upstream production units into a death spiral. However, our results also suggest that production units reduce costs to prevent the death spiral. We observe that managers focus their cost-cutting efforts on unit variable costs and on products with the best sales prospects. These results also suggest that, when prod

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Angotti, Marcello, Araceli Cristina De S. Ferreira, and Ronaldo Marques Carvalho. "UMA ANÁLISE DA PRODUÇÃO CIENTÍFICA SOBRE FULL COST ACCOUNTING." Revista de Contabilidade da UFBA 11, no. 3 (2017): 95. http://dx.doi.org/10.9771/rc-ufba.v11i3.23878.

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<p>Na medida em que os impactos socioambientais de uma empresa não são submetidos a um processo de medição formal, esses aspectos não são susceptíveis às decisões de planejamento ou da avaliação de desempenho da empresa. Essa invisibilidade econômica é a principal razão da utilização inadequada dos serviços ecossistêmicos. O <em>Full Cost Accounting</em> (FCA) é uma ferramenta para a mensuração das externalidades provenientes de determinada atividade, com a finalidade de incorporá-las ao processo de tomada de decisão. A presente pesquisa tem por objetivo desenvolver uma análi

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10

Litman, Todd. "Full cost accounting of urban transportation: implications and tools." Cities 14, no. 3 (1997): 169–74. http://dx.doi.org/10.1016/s0264-2751(97)00057-7.

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11

Epstein, Paul R., Jonathan J. Buonocore, Kevin Eckerle, et al. "Full cost accounting for the life cycle of coal." Annals of the New York Academy of Sciences 1219, no. 1 (2011): 73–98. http://dx.doi.org/10.1111/j.1749-6632.2010.05890.x.

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12

Debnath, Somnath, and S. K. Bose. "Exploring full cost accounting approach to evaluate cost of MSW services in India." Resources, Conservation and Recycling 83 (February 2014): 87–95. http://dx.doi.org/10.1016/j.resconrec.2013.12.007.

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13

Burritt, Roger L., and Katherine L. Christ. "Full cost accounting: A missing consideration in global tailings dam management." Journal of Cleaner Production 321 (October 2021): 129016. http://dx.doi.org/10.1016/j.jclepro.2021.129016.

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14

Banker, Rajiv D., and Stephen C. Hansen. "The Adequacy of Full-Cost-Based Pricing Heuristics." Journal of Management Accounting Research 14, no. 1 (2002): 33–58. http://dx.doi.org/10.2308/jmar.2002.14.1.33.

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We investigate the performance of a full-cost heuristic in a service setting. In our model, a service firm determines the amount of capacity, a price, and a price discount each period. Based upon the price, a stochastic number of customers will place service orders. If too many orders arrive in a period, the firm will offer a price discount to those customers willing to back order and accept service the next period. Even though the model is fairly simple, the optimal pricing, price discount, and capacity rules are complex and require extensive calculations. We examine how closely three distinc

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15

Bein, Peter, and Mike Kawczynski. "Environmental Accounting in Greater Vancouver Transportation System Planning." Transportation Research Record: Journal of the Transportation Research Board 1601, no. 1 (1997): 13–20. http://dx.doi.org/10.3141/1601-03.

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Transportation facility and system options for the greater Vancouver region are evaluated using the provincial guidelines for full-cost accounting. The impact of the monetized environmental accounts on the overall evaluation is presented, using facility, system option, and pricing examples from the regional plan. Within project options that are homogeneous with respect to travel demand management or modal split, environmental account values do not differ much, just as in the user cost accounts. Monetized environmental account values are two to three times smaller than the user cost in project-

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16

Nikitin, Marc. "SETTING UP AN INDUSTRIAL ACCOUNTING SYSTEM AT SAINT-GOBAIN (1820–1880)." Accounting Historians Journal 17, no. 2 (1990): 73–93. http://dx.doi.org/10.2308/0148-4184.17.2.73.

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In 1820, the Manufacture Royale des Glaces, founded in 1665 and also named Compagnie de Saint-Gobain, opted for double entry bookkeeping and cost accounting. At that time, both economic (industrial revolution) and juridical (abolition of the privileges and emergence of competition) events explain that change of accounting methods. From 1820 to 1880, the accounting system was progressively improved; most of today's cost accounting problems were discussed by the Board of Directors and in 1880 the accounting system was already very similar to today's full cost method.

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17

Leitch, Robert A., Patrick R. Philipoom, and Timothy D. Fry. "Opportunity Costing Decision Heuristics for Product Acceptance Decisions." Journal of Management Accounting Research 17, no. 1 (2005): 95–117. http://dx.doi.org/10.2308/jmar.2005.17.1.95.

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Full-cost heuristics have been proposed as proxies for opportunity costs in order acceptance decisions. We continue this investigation by considering the effect of different levels of stochastic product demand, lead-time allowances, variations in product cost structure, and the balance of workstation capacity, on the efficacy of the full-cost heuristic compared to other accounting based heuristics. We use simulation to consider a common job shop where order arrivals are stochastic and capacity acquisition takes place prior to demand realization. We find that the full-cost heuristic performs we

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18

Stončiuvienė, Neringa, Rūta Ūsaitė-Duonielienė, and Danutė Zinkevičienė. "Integration of Activity-Based Costing Modifications and LEAN Accounting into Full Cost Calculation." Engineering Economics 31, no. 1 (2020): 50–60. http://dx.doi.org/10.5755/j01.ee.31.1.23750.

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The purpose of this research is to design a production company fitted full product cost calculation model following analysis of Activity Based Costing (ABC), its modifications and LEAN accounting system principles. The study is based on analysis and comparison in ABC, Time Driven Activity Based Costing (TDABC), Service-Based Costing (S-BC), Duration Based Costing (DBC) and LEAN accounting. The designed innovative full product cost calculation model integrates the following management system elements: LEAN value streams, ABC activities, TDABC time driver, S-BC customer rating, and DBC productio

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19

Renzetti, Steven, and Joseph Kushner. "Full Cost Accounting for Water Supply and Sewage Treatment: Concepts and Case Application." Canadian Water Resources Journal 29, no. 1 (2004): 13–22. http://dx.doi.org/10.4296/cwrj13.

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20

Antheaume, Nicolas. "Valuing external costs – from theory to practice: implications for full cost environmental accounting." European Accounting Review 13, no. 3 (2004): 443–64. http://dx.doi.org/10.1080/0963818042000216802.

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21

Haveman, Robert H., and Scott Farrow. "Labor Expenditures and Benefit-Cost Accounting in Times of Unemployment." Journal of Benefit-Cost Analysis 2, no. 2 (2011): 1–9. http://dx.doi.org/10.2202/2152-2812.1081.

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We summarize procedures for assessing the benefits and costs of using labor inputs in public projects. Examples are provided to illustrate how information on labor inputs can be analyzed and presented such that, should the analyst choose, labor services generate elements of both benefit and cost in times of high unemployment; however, this is not generally correct in times of full employment. Our analysis is consistent with the overall goal of identifying those projects which are estimated to improve efficiency—those with social benefits in excess of social costs.

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22

Tang, Li Zhi, Bao Hua Bai, and Kun Peng Xu. "Full Life-Cycle Analysis of Electric Power Enterprise Device Management." Advanced Materials Research 773 (September 2013): 961–64. http://dx.doi.org/10.4028/www.scientific.net/amr.773.961.

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ntroduction of full life-cycle cost theory based on the current power enterprise device management status, and build its accounting model, analysis of the main factors to affect the life cycle cost of the equipment from the four aspects of the design mechanism, tender, maintenance, basic database and proposes the application of full-theory of life cycle costs for equipment management suggestions.

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23

Scouse, Adam A., Steven S. Kelley, Richard A. Venditti, and T. Eric McConnell. "Evaluating sustainable product alternatives by combining life cycle assessment with full-cost accounting: A highway guardrail case study." BioResources 15, no. 4 (2020): 9103–27. http://dx.doi.org/10.15376/biores.15.4.9103-9127.

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Full-cost accounting techniques incorporate the environmental and societal burdens a product generates through its manufacture, use, and disposal into that product’s price. This research generates full-cost prices for functionally equivalent chromated copper arsenate (CCA) treated wood and galvanized steel guardrail posts by combining previously conducted life cycle inventory analyses results with secondary emission valuation data. Based on the analysis, both CCA-treated posts and galvanized steel posts have environmental damage costs associated with emissions generated through the product’s m

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24

McLanahan, J. Craig. "Cost and Error Characteristics of Three Cost Accounting System Types: Full Costing, Marginal Costing, and Activity Based Costing." Journal of Cost Analysis 11, no. 1 (1994): 135–215. http://dx.doi.org/10.1080/08823871.1994.10462289.

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25

Warad, Heba S., and Prof Dr Mamoun M. Al-Debi'e. "The Impact of Accounting Conservatism and Voluntary Disclosure on the Cost of Capital of Industrial Companies in Jordan." Accounting and Finance Research 6, no. 1 (2017): 102. http://dx.doi.org/10.5430/afr.v6n1p102.

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This study aims at examining the impact of accounting conservatism and voluntary disclosure on the cost of capital of industrial companies in Jordan during the period (2009-2013). Panel OLS regression analysis was employed to test the hypotheses of the study. The results of the full sample model revealed that accounting conservatism and voluntary disclosure have significant negative impacts on the firms’ cost of capital.Furthermore, the results of the sub-samples which distinguish between large and small, as well as between high and low leverage firms showed that the sub-sample of large and sm

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26

D'Onza, Giuseppe, Giulio Greco, and Marco Allegrini. "Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal." Journal of Environmental Management 167 (February 2016): 59–65. http://dx.doi.org/10.1016/j.jenvman.2015.09.002.

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27

Darno, Darno, and Liana Dwi Muasyaroh. "Perbandingan Perhitungan Harga Pokok Produksi Berdasarkan Metode Full Costing Vs Variable Costing Pada Produksi Sambel Pecel." Abiwara : Jurnal Vokasi Administrasi Bisnis 1, no. 2 (2020): 111–18. http://dx.doi.org/10.31334/abiwara.v1i2.798.

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Manufacturing company is a company that processes raw goods into semifinished or finished goods. In manufacturing companies to determine the selling price does not escape from the calculation of the cost of production which is appropriate and in accordance with cost accounting standards. PT. Indramukti Segara is a fast food company that comes from natural ingredients. Products produced by PT. Indramukti Segara includes: pecel sauce and fried onions. Calculation of cost of goods manufactured by PT. Indramukti Segara is not right to determine the selling price, because the company only calculate

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28

Zebua, Mira, Daulat Sihombing, and Melanthon Rumapea. "Analisis Informasi Akuntansi Penuh Dalam Penentuan Tarif Kamar Guna Mendukung Pencapaian Target Laba Pada Garuda Plaza Hotel Medan." Majalah Ilmiah METHODA 10, no. 2 (2020): 94–107. http://dx.doi.org/10.46880/methoda.v10i2.544.

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This research was conducted to find out whether there is an accounting information system that is suitable for room rates are effective or not in supporting the achievement of profit targets as well as the method of selecting room selling prices at Garuda Plaza Hotel Medan. The form of research used in this research is descriptive research by obtaining qualitative, while data collection techniques are based on interviews, documentation, and literature. The data analysis technique used is descriptive data analysis by describing and interpreting data obtained from the field and interviews with t

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29

Díaz, Daniel Carrasco, Esteban Hernández-Esteve, Maria Jesús Morales Caparrós, and Daniel Sánchez Toledano. "20TH CENTURY PUBLICATIONS ON COST ACCOUNTING BY SPANISH AUTHORS PREVIOUS TO THE STANDARDIZATION ACT (1900–1978)." Accounting Historians Journal 36, no. 2 (2009): 139–79. http://dx.doi.org/10.2308/0148-4184.36.2.139.

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This paper aims to describe and explain the beginning and evolution of cost accounting in Spain through the examination of accounting texts. In this evolution, three periods are distinguished: the late 19th century, the first half of the 20th century, and 1951–1978. In 1978, the official standardization of Spanish cost accounting occurred. Cost accounting first appeared in Spanish texts at the start of the 20th century. However, in 19th century accounting treatises can be found references to some aspects of cost accounting to which the paper refers. The traditional orientation of authors in th

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30

Sobków, Robert. "Income tax on inflationary profits as an essential element of a company's full cost accounting." Ekonomiczne Problemy Usług 127 (2017): 265–72. http://dx.doi.org/10.18276/epu.2017.127-24.

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31

Jasinski, Dominik, James Meredith, and Kerry Kirwan. "A comprehensive review of full cost accounting methods and their applicability to the automotive industry." Journal of Cleaner Production 108 (December 2015): 1123–39. http://dx.doi.org/10.1016/j.jclepro.2015.06.040.

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32

Gaddis, Erica Brown, Brian Miles, Stephanie Morse, and Debby Lewis. "Full-cost accounting of coastal disasters in the United States: Implications for planning and preparedness." Ecological Economics 63, no. 2-3 (2007): 307–18. http://dx.doi.org/10.1016/j.ecolecon.2007.01.015.

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33

Caplan, Dennis, Nahum D. Melumad, and Amir Ziv. "Activity-Based Costing and Cost Interdependencies among Products: The Denim Finishing Company." Issues in Accounting Education 20, no. 1 (2005): 51–62. http://dx.doi.org/10.2308/iace.2005.20.1.51.

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A fictional example illustrates how interdependencies among products in the production process, and the costs associated with those interdependencies, challenge the ability of cost accounting systems to generate decision-useful product cost information. The cost interdependency in the current example is a production-line change-over cost that is incurred to retool a machine whenever the production process changes from one product to another. Both marginal costing and full cost activity-based costing (ABC) are employed in an attempt to provide decision-relevant product-level information in conn

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34

Pramandiri, Hizkia Anugerah, Agung Praptapa, and Eliada Herwiyanti. "USING COST ACCOUNTING AS THE BASIS FOR SELLING PRICE DETERMINATION: THE CASE FOR KANSA BAKERY." Jurnal Akuntansi 11, no. 1 (2017): 32–49. http://dx.doi.org/10.25170/jara.v11i1.50.

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The development of Micro, Small, and Medium Enterprises (MSMEs) in various countries including Indonesia is rising rapidly. The tightness of competition in the business world requires companies to improve efficiency in calculating production costs because it is the base for determining sales price. This case study employs qualitative method. CV Kansa Bakery, producer of steamed sponge cake was studied. Miles and Huberman's technique was utilized for data analysis, the three stages were data reduction, data display, and conclusion. The research was conducted by comparing full-costing and

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35

Rejda, George E., and David I. Rosenbaum. "Unemployment Insurance and Full-Cost Experience Rating: The Impact on Seasonal Hiring." Journal of Risk and Insurance 57, no. 3 (1990): 519. http://dx.doi.org/10.2307/252846.

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36

Tang, Roger Y. W., and Dawn Griffith. "Accounting Chair Professorships In 1997." Journal of Applied Business Research (JABR) 14, no. 1 (2011): 137. http://dx.doi.org/10.19030/jabr.v14i1.5734.

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<span>The paper profiles the accounting chair professorships in the United States in 1997. Currently, there are 380 accounting chairholders and professorships at 166 institutions. Data and statistics were obtained from Hasselbacks Accounting Faculty Directory between 1980 and 1997. The number of chair professorships in accounting increased significantly during the 1980s and the first half of the 1990s. However, the rate of increase was reduced after 1995. Most of the 380 chairholders in 1997 were full professors holding CPA certificates. Their most popular teaching/research interests wer

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37

Reichelstein, Stefan, and Anna Rohlfing-Bastian. "Levelized Product Cost: Concept and Decision Relevance." Accounting Review 90, no. 4 (2014): 1653–82. http://dx.doi.org/10.2308/accr-51009.

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ABSTRACT We examine a life-cycle cost concept that applies to both manufacturing and service industries in which upfront capacity investments are essential. Borrowing from the energy literature, we refer to this cost measure as the Levelized Product Cost (LC). Per unit of output, the levelized cost aggregates a share of the initial capacity investment with periodic fixed and variable operating costs. We relate this cost measure to the notion of full cost, as commonly calculated in managerial accounting texts. Our analysis identifies conditions under which the LC can be interpreted as the long-

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Kudryashova, Yu N., T. G. Lazareva, T. N. Makushina, and Yu V. Chernova. "The organization of management accounting as a mechanism to improve the efficiency of agricultural enterprises." BIO Web of Conferences 17 (2020): 00028. http://dx.doi.org/10.1051/bioconf/20201700028.

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The article discusses a comparative analysis of full cost systems, “direct cost” and “standard cost”. A comparative characteristic and features of using the accrual method and the cash basis method in management accounting are given. A practical example illustrates the advantages of using the cash method and the accrual method in calculating marginal income. The necessity of reflecting the marginal profit on a separate account 92 “Marginal profit (loss)” is substantiated and, in accordance with this, correspondence of accounts on the formation of marginal income using various methods is propos

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Fleischman, Richard K., and R. Penny Marquette. "THE IMPACT OF WORLD WAR II ON COST ACCOUNTING AT THE SPERRY CORPORATION." Accounting Historians Journal 30, no. 2 (2003): 67–104. http://dx.doi.org/10.2308/0148-4184.30.2.67.

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The impact of World War II on cost accountancy in the U.S. may be viewed as a double-edged sword. Its most positive effect was engendering greater cost awareness, particularly among companies that served as military contractors and, thus, had to make full representation to contracting agencies for reimbursement. On the negative side, the dislocations of war, especially shortages in the factors of production and capacity constraints, meant that such “scientific management” techniques as existed (standard costing, time-study, specific detailing of task routines) fell by the wayside. This paper u

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Аверина and Tatyana Averina. "Economic Theory As the Basis for Management Accounting and Analysis." Economics 2, no. 5 (2014): 15–20. http://dx.doi.org/10.12737/5961.

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Practical application of economic theory in the field of management accounting and analysis is vast and its full potential is yet untapped. Marginal analysis application can be further expanded through using the economic model of total cost short-term changes. The paper provides the worked example of how to apply the theory of fixed and variable costs to enhance methods for developing more flexible budget and controlling deviations in costs.

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Kouki, Mondher, Mosbeh Hsini, and Farah Tabassi. "The Value and Risk Relevance of Fair Value: The Case of French Firms." International Journal of Accounting and Financial Reporting 6, no. 2 (2016): 15. http://dx.doi.org/10.5296/ijafr.v6i2.9692.

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We study the performance of fair value accounting standards of financial instruments starting from the analysis of quality relevance of accounting information. In particular, we are interested in the value relevance and risk relevance of income that contains financial instruments measured or not at fair value. To do so, we compare three income levels known as accounting standard’s history. The three major levels are Full-Fair-Value income measurement (all-fair-value changes recognized in income), piecemeal-fair-value income measurement or comprehensive income (some fair-value changes recognize

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Kristensen, Nicolai, Christophe Kolodziejczyk, Iben Bolvig, and Kurt Houlberg. "The Efficiency Potential in Social Programs: Accounting for Heterogeneity in Benefit-Cost Analysis." Journal of Benefit-Cost Analysis 8, no. 1 (2017): 1–23. http://dx.doi.org/10.1017/bca.2017.1.

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Traditionally, benefit-cost analyses focus on average benefits and average costs. However, heterogeneous treatment effects and/or costs are most often present, which means that there is an efficiency potential hidden in the implementation of public programs, if policies can be targeted at those who, net of costs, benefit the most. We introduce efficiency potential defined as the ratio between the net benefit achieved under perfect selection of the individuals with significant positive net benefit of program participation, and the actually realized benefits net of costs. Using data from a rando

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Lucchese, Manuela, and Ferdinando Di Carlo. "Inventories Accounting under US-GAAP and IFRS Standards: The Differences That Hinder the Full Convergence." International Journal of Business and Management 15, no. 7 (2020): 180. http://dx.doi.org/10.5539/ijbm.v15n7p180.

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This study purposes of understanding the existing differences between US-GAAP and IFRS accounting treatments of inventory. Given the 2015 FASB update, aimed at simplifying and aligning inventory accounting with IFRS standards, the research explores the introduced innovations. More specifically, the study, starting from a literature review and standards analysis, designs a theoretical framework aimed at facilitating the understanding of the differences still existing between the two accounting principles. Different from the prior works, we focus on the complex determination of the net realizabl

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Tingey-Holyoak, Joanne L., John Pisaniello, Peter Buss, and Ben Wiersma. "Water productivity accounting in Australian agriculture: The need for cost-informed decision-making." Outlook on Agriculture 49, no. 2 (2019): 172–84. http://dx.doi.org/10.1177/0030727019879938.

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Primary producers need strategies and tools to assist in monitoring water use with a view to improving physical and financial productivity. The purpose of this research is to integrate farmer financial accounting data with soil moisture and climate data to better account for water use on farm. Farm-accounting systems, if present, lack the sophistication to allow growers to analyze use, loss, and productivity of water. Water-accounting technologies, if present, do not readily link to business systems to provide the optimal real-time financial decision-making data, nor the necessary context for

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Makni Fourati, Yosra, Rania Chakroun Ghorbel, and Anis Jarboui. "Sticky cost behavior and its implication on accounting conservatism: a cross-country study." Journal of Financial Reporting and Accounting 18, no. 1 (2020): 169–97. http://dx.doi.org/10.1108/jfra-08-2018-0071.

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Purpose This paper aims to investigate the impact of cost stickiness on conditional conservatism. Design/methodology/approach The research sample consists of listed companies from 18 countries, using stock market indices of the BRICS, MIST, North Africa, USA and EU over the period ranging from 1997 to 2015. The authors use the firm-fixed effects method in the estimation of the models. Findings The results provide evidence of the existence of cost stickiness and conditional conservatism in the international context, using the Banker et al. (2016) model. They also argue that the conditional cons

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Meng, Weiqing, Beibei Hu, Nan Sun, Xunqiang Mo, Mengxuan He, and Hongyuan Li. "An integrated full cost model based on extended exergy accounting toward sustainability assessment of industrial production processes." Clean Technologies and Environmental Policy 21, no. 10 (2019): 1993–2004. http://dx.doi.org/10.1007/s10098-019-01767-0.

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47

Taleb, Mona Abou, and Omar Al Farooque. "Towards a circular economy for sustainable development: An application of full cost accounting to municipal waste recyclables." Journal of Cleaner Production 280 (January 2021): 124047. http://dx.doi.org/10.1016/j.jclepro.2020.124047.

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48

Sprecher, Danielle. "Demob Suits: One Uniform for Another? Burtons and the Leeds Multiple Tailors' Production of Men's Demobilization Tailoring after the Second World War." Costume 54, no. 1 (2020): 108–30. http://dx.doi.org/10.3366/cost.2020.0145.

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This article focuses on the key role played by the Leeds multiple tailors in the production of tailoring for British servicemen demobilized after the Second World War. The government provided each man demobilized with a full outfit of clothing, including underwear, shoes, hat, coat and tailored wool suit — the latter commonly described as a ‘demob’ suit. The article explores the significance of demob suits and how they were received by the men who had to wear them, highlighting men's concern about what they wore. The public rhetoric around the provision of demob suits will be considered within

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Dikolli, Shane S., and Karen L. Sedatole. "Delta's New Song: A Case on Cost Estimation in the Airline Industry." Issues in Accounting Education 19, no. 3 (2004): 345–58. http://dx.doi.org/10.2308/iace.2004.19.3.345.

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This case provides the opportunity to use various empirical techniques (i.e., high-low method, simple regression, and multiple regression) in the estimation of cost functions. The case uses the airline industry as the setting for this analysis and, in particular, focuses on the ef forts of Delta Airlines to plan for salaries, the cost category that dominates its income statement. The case provides the data and the opportunity to learn the details of cost function estimation, but more importantly, it provides a rich setting in which issues related to the interpretation of these cost functions c

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Haliding, Safri. "The Critical Aspect on Fair Value Accounting and its Implication to Islamic Financial Institutions." Global Review of Islamic Economics and Business 1, no. 3 (2015): 210. http://dx.doi.org/10.14421/grieb.2014.013-05.

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Recently, fair value measurement and its implication in accounting standards have been increasing (Ramanna, 2006). One of the important aspects of financial reporting is measurement (Barth, 2007). Barlev and Haddad (2003) state that the fair value accounting(FVA) paradigm replaced the historical cost accounting (HCA) in the development of accounting standards that FVA is more value relevant that HCA probably did not provide the real financial information and income. However, previously studies mention that fair value accounting suffers from some serious limitations and disadvantages such as is

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