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Dissertations / Theses on the topic 'Strategic Management Accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Valjakka, E. (Eetu). "Applying management accounting to support the strategic management in growth organizations." Master's thesis, University of Oulu, 2018. http://urn.fi/URN:NBN:fi:oulu-201805091634.

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The main objective of this study is to explore how growth organizations utilize management accounting as a part of their strategic management process and in which ways management accounting can have a significant impact on the strategic management of a growth organization. The topic is important not only because the growth organizations has been in the interest of business related research for almost five decades, yet the field still lacks a holistic understanding of causes, effects and process of the growth companies but also because growth organizations create new jobs and promote economi

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2

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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3

Heidmann, Marcus. "The role of management accounting systems in strategic sensemaking." Wiesbaden Dt. Univ.-Verl, 2007. http://d-nb.info/981689019/04.

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4

Heidmann, Marcus. "The role of management accounting systems in strategic sensemaking." Wiesbaden : Deutscher Universitats-Verlag, 2008. http://www.myilibrary.com?id=134437.

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5

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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6

Frias, Carolina, and Jenny-Ann Ruhlander. "Management accounting in horizontal networks." Thesis, Linköping University, Department of Management and Economics, 2002. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-1380.

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<p>Background: The management accounting coordination in a horizontal network of small and medium sized companies entails numerous questions and potential complications that may vary according to the extent of cooperation chosen. Categorizing network co-operations along an imaginary market–hierarchy continuum might offer the theoretical foundation needed to further understand networks and as a consequence illuminate the link to the diverse management accounting issues. </p><p>Purpose: To analyze the management accounting systems in different forms of horizontal network co-operations. </p><p>De

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Tillmann, Katja. "Strategic management accounting and sense making : a grounded theory study." Thesis, University of Southampton, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.270387.

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Biglari, Bahram, and Nael Haidari. "Road to Sustainable Integration : Supported by Strategic Management Accounting and Control Process." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-90144.

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Purpose; this thesis is purposed to investigate Strategic Management Accounting and Control process in supporting Sustainable Integration between Strategic Supplier Relationship Management processes and Strategic Customer Relationship Management processes. Methodology; based on the purpose, the study has conducted a literature review of presenting theories to define Sustainable Integration, Strategic Management Accounting and Control process, Strategic Supplier Relationship Management process, and Strategic Customer Relationship Management process. Furthermore, the study defined how Sustainabl

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Alberti-Alhtaybat, Larissa von. "Strategic management accounting & the strategising mindset : a grounded theory perspective." Thesis, University of Southampton, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.441679.

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10

Mohamed, Abeer Abdulmoniem. "A proposed strategic management accounting model for profitability : an empirical study." Thesis, University of Gloucestershire, 2010. http://eprints.glos.ac.uk/3238/.

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This thesis concerns strategic profitability management. The emergence of strategic management accounting has created a growing need for companies to discover the key factors that affect profitability and then to understand how these factors should be managed. To fulfil strategic management accounting requirements necessitates the use of appropriate strategic management accounting techniques. However, the traditional profitability system is inappropriate to meet the task. In addition, there has also been a lack of attention paid by researchers to the study of the integration between the most i

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11

Sivertsson, Yulia. "Management accountants´ participation in strategic management processes: multiple-case study." Thesis, Högskolan Dalarna, Institutionen för kultur och samhälle, 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:du-37445.

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Aim – The aim of this study is to explore how Management accountants (MAs) participate in strategic management processes nowadays and to explain reasons for potential differences in involvement of MAs in strategic management processes between different organizations.Method - The study is based on a multi-case study approach conducted among three independent companies in Sweden. The information from semi-structural interviews with MAs and archival data in form of job announcements for Senior MAs positions is used to analyze and cross-check the relationship. The time-horizon is cross-sectional.F

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Ojra, Jafar. "Strategic management accounting practices in Palestinian companies : application of contingency theory perspective." Thesis, University of East Anglia, 2014. https://ueaeprints.uea.ac.uk/49725/.

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This study uses a quantitative methodology to explore the impact of contingency factors on use of strategic management accounting techniques (SMA), and combined impact of SMA Usage and contingency factors on organisational performance in a less developed country (LDC) context. The exploratory framework included two main dependent variables, namely SMA Usage and organisational performance. For the former, this study gauged the impact of perceived environmental uncertainty (competitive intensity and market turbulence), business strategy (prospector /defender), organisational structure (formalisa

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13

Giau, Massimo <1993&gt. "The Use of the Balanced Scorecard as a Strategic Management Accounting Tool." Master's Degree Thesis, Università Ca' Foscari Venezia, 2018. http://hdl.handle.net/10579/13239.

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The balanced scorecard was developed in the early 1990s in the course of a year-long project involving 12 companies known for their benchmark performance management and was officially presented in the Harvard Business Review immediately thereafter in an article by Robert S. Kaplan and David P. Norton. The thesis discusses the context in which the tool was conceived to enable companies operating in today’s highly competitive markets to successfully incorporate the exploitation and management of their intangible assets together with the traditional methods used up to then so as to fuel the futur

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Bondar, Mykola, Natalia Iershova, and Tetiana Chaika. "Strategic management accounting as an information platform for measuring innovation of the enterprise." Thesis, SHS Web of Conferences, 2019. http://repository.kpi.kharkov.ua/handle/KhPI-Press/43498.

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The study provides an integrated analysis system of the innovative activity of the enterprise, generalized mechanism of information processing in the accounting and analytical system of the enterprise. The role of information of strategic management accounting and analysis in the accounting and analytical system of the enterprise is substantiated. The bimodal methodological approach to measuring innovation of the enterprise on the basis of an integral performance exposure, calculated on a set of partial indicators, using additive method was introduced.<br>В даному дослідженні представлена комп

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Scott, Gustav, and Felix Gyllenstedt. "Strategic Management Accounting in the Knowledge Economy : Interplay between Control and Strategy in IT Consultancy." Thesis, Jönköping University, JIBS, Business Administration, 2008. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-1299.

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<p>In today’s world information and knowledge is the most valuable asset and an increasing number of people are working with selling their specialized knowledge. In this knowledge economy professional services are increasing in importance and consultants play an increasingly important role.</p><p>This master thesis investigates the interplay between management</p><p>control and the strategizing process in IT-Consultancy firms.</p><p>With the purpose of gaining an understanding on how management control systems are being sed in IT consultancy firms and to identify the role it plays within the s

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Mysin, Roman. "Designing Performance Measurement System for Strategic Optimize-Sourcing Function in the Professional Services Firm." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-359268.

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The development and application of performance measurement systems for a purchasing function within a professional service company possesses a great challenge for both practitioners and academics. Despite the increasing popularity of this topic, the systems that are currently developed are rarely adequate to be applicable at the business-unit level. Furthermore, the existing productivity measures are predominantly designed to measure performance in industries where the inputs and outputs are both tangible and standardized items. Intangible and non-quantifiable factors of production cannot be r

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RICCIO, LORELLA. "Management accounting practices in the emerging functional foods industry: empirical evidence." Doctoral thesis, Università di Foggia, 2017. http://hdl.handle.net/11369/361980.

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Lo scopo della ricerca è quello di esplorare sistemi di controllo di gestione per il monitoraggio del nuovo processo di sviluppo del prodotto nell'industria alimentare e delle bevande, con particolare attenzione ai prodotti alimentari innovativi orientati alla salute, denominati “alimenti funzionali” (AF). La produzione di alimenti funzionali, considerata come industria ad alta tecnologia, risulta completamente diversa da essa, perché è esposta a una legislazione specifica e dinamica, i nuovi ingredienti rappresentano un’innovazione di prodotto discontinua in quanto comporta incertezze

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Gediehn, Oliver. "Management accounting practice and strategic behavior : on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2010. http://bvbr.bib-bvb.de:8991/F?func=service&docl̲ibrary=BVB01&docn̲umber=020217879&linen̲umber=0001&funcc̲ode=DBR̲ECORDS&servicet̲ype=MEDIA.

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Gediehn, Oliver. "Management accounting practice and strategic behavior on the dysfunctional effect of short-term budgetary goals on managerial long-term growth orientation." Wiesbaden Gabler, 2008. http://d-nb.info/99213613X/04.

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20

Litt, Barri A. "An Examination of Accounting and Auditing Issues Related to Strategic Environmental Initiatives." FIU Digital Commons, 2011. http://digitalcommons.fiu.edu/etd/421.

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Although corporate environmental accountability is receiving unprecedented attention in the United States from policy makers, the capital market, and the public at large, extant research is limited in its examination of the implications of strategic corporate environmental initiatives on accounting and auditing. The purpose of my dissertation is to address these implications by examining the association between firm environmental initiatives and audit fees, capital expenditures, and earnings quality using multivariate regression analysis. I find that firms engaged in more strategic environment

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21

Knipper, Michael E. "Developing an Integrated Supply Chain Costing Approach for Strategic Decision Making." Thesis, University of North Texas, 2010. https://digital.library.unt.edu/ark:/67531/metadc30479/.

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The supply chain management discipline suggests that information sharing is paramount when attempting to achieve cost reductions and quality improvements. In many cases, the traditional accounting data used to support strategic decisions reflect inaccurate supply chain costs. This research explores the applications of managerial costing techniques, and how they can be used to improve the decision making capabilities of firms in the aerospace and transportation industries. The methodology used to address the research questions consisted of a hybrid of the grounded theory and multiple-case st

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Klink, Christoph [Verfasser]. "Strategic Change : Effects on Accounting Performance and Implications of Board Succession and Compensation / Christoph Klink." Baden-Baden : Nomos Verlagsgesellschaft mbH & Co. KG, 2016. http://d-nb.info/1106288602/34.

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Meade, David Joseph. "Modeling the strategic impact of management accounting methods on the implementation of lean manufacturing." Full text available, 2004. http://images.lib.monash.edu.au/ts/theses/meade.pdf.

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Oldman, Alf. "The development of a model for strategic cost reduction as a managerial response to market orientation." Thesis, Henley Business School, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.363172.

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Carias, Rui Manuel Roteiro. "A mathematical model to determine strategic options for a firm using time based financial accounting and physics equations." Thesis, University of South Africa, 2007. http://hdl.handle.net/10500/55.

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Executive Summary This report uses modified physics and the basic business relationship equations to describe the business system. The physics - business equations are derived using conformal mapping, while thermodynamic and kinematic relationships are further developed and related before being applied to a business situation. The system developed has general applicability to business and can be used for strategic competitive positioning, amongst other postulated uses. The main purpose of this project is to build on existing work in the area of process modeling and strategy formulation to

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Forsman, Erik, and Patrik Lindgren. "Target Costing : In the light of an ideological comparison between Japan and Sweden." Thesis, Jönköping University, JIBS, Accounting and Finance, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-499.

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<p>In the 1960’s, the Japanese car manufacturer Toyota developed target costing – a management accounting model that reduces the risk of releasing unprofitable products. The method eventually spread to Swedish firms.</p><p>The study starts by summing recent previous research on target costing in Sweden (full description of these studies is available in Appendix I). Looking at this research, it is noted that there is an inconsistency with regards to what principles of target costing are used, and which are not. It is also noted that some firms are claimed to be used target costing and some firm

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Slater, Michael M. A. "Target costing as a strategic cost management tool in the South African motor industry." Thesis, Nelson Mandela Metropolitan University, 2010. http://hdl.handle.net/10948/1094.

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Traditional cost-accounting approaches have served manufacturers well over a long period, but due to the changing nature of the modern manufacturing environment shortcomings have resulted and are no longer regarded as suitable (Gagne & Discenza 1993: 68). Similarly, Monden and Lee (1993: 22) state that many practitioners and academicians have questioned the effectiveness of standard cost systems, which have been used as the primary cost control measure for the last several decades. Cooper and Slagmulder (1997: 2) point out that in contrast to the conventional cost management techniques, target

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Ma, Yi. "Investigation and theorization of the adoption of strategic management accounting (SMA) practices in large U.K. organizations." Thesis, University of Hull, 2007. http://hydra.hull.ac.uk/resources/hull:8098.

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This study focuses on an investigation of the recent development of SMA practices in large UK business organizations. SMA is introduced as an evolving concept and its development over the past two decades are summarized. To facilitate a more comprehensive understanding of SMA practice, it is argued that better understanding of SMA practices requires researchers to recognize the broad themes embedded in strategy and management accounting change literature. This study is defined as exploratory in nature, reflecting the researcher's intention of offering in-depth understanding of SMA practices in

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Holloway, David Anthony. "Strategic management accounting and managerial decision-making reconceptualised : towards a collaboratively oriented theory of organizational decision enhancement (ODE) /." Access via Murdoch University Digital Theses Project, 2006. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20061103.115423.

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Kefasi, Endsen. "Management accounting practices and the performance of manufacturing small and medium enterprises in Cape Town." Thesis, Cape Peninsula University of Technology, 2019. http://hdl.handle.net/20.500.11838/3031.

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Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2019<br>Small and Medium Enterprises (SMEs) in South Africa play a pivotal role in the economy. However, sustainability and operational problems are hindering these business entities, and researchers continue to report extremely high rates of business failure. Arguably, not making adequate use of management accounting practices (MAPs) could be a contributory factor to this status quo. These MAPs are a set of established accounting tools and techniques that have been developed through practice to provide

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Kim, Moo Sung. "Corporate Structure, Governance and Strategic Decisions." Diss., Temple University Libraries, 2013. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/216591.

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Business Administration/Finance<br>Ph.D.<br>After Shleifer and Vishny (1997) introduce agency conflicts between controlling insiders and outside investors, a new research trend has emerged, which focuses on controlling insiders' incentives for opportunistic behavior and assumes that controlling insiders may want more opaque corporate information environment to mask their pursuance of private control benefits. However, there are still open issues on the topic of how different controlling shareholder types, such as business group owners, institutional owners and family owners, each affect corpor

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WANG, JING. "ACQUIRING FIRMS’ STRATEGIC DISCLOSURE PRACTICES AROUND MERGERS AND ACQUISITIONS." Kent State University / OhioLINK, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=kent1478491843462049.

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Russo, Caio Ponara. "Sticky costs: uma análise crítica da teoria e metodologia utilizada em trabalhos publicados sobre o comportamento de custos." Universidade de São Paulo, 2017. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06092017-165830/.

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O objetivo desse trabalho consiste em comparar a teoria e a metodologia utilizadas em pesquisas sobre o comportamento assimétrico dos custos (Teoria dos StickyCosts) com outras vertentes teóricas que também explicam o comportamento dos custos, como a microeconomia, o ABC e a contabilidade de custos. Para tal foi realizada uma pesquisa bibliográfica, exploratória e qualitativa. Como metodologia de pesquisa foi utilizada a Análise de Conteúdo, e como método de abordagem foi utilizado o enfoque dialético. Como resultado, foi identificado que a microeconomia pode prover uma explicação diferente pa

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Carneiro, Diogo Moreira. "Determinantes de custos: uma proposta de sistematização." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21012016-115917/.

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O termo determinantes de custos tem origem na expressão em inglês cost driver, que faz parte da terminologia concebida no contexto das práticas de contabilidade gerencial que eclodiram no final do século XX. O termo cost driver passou a ser utilizado para designar os fatores que causam os custos, e na medida em que estas práticas de gestão se desenvolveram, o termo passou a ser adotado para finalidades distintas. O termo cost driver é adotado com diferentes propósitos nas práticas de gestão: (i) atribuir custos aos objetos de custos; (ii) estimar o comportamento dos custos (cost behavior); e (

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au, D. Holloway@murdoch edu, and David Holloway. "Strategic Management Accounting and Managerial Decision-Making reconceptualised: towards a collaboratively oriented theory of organizational decision enhancement (ODE)." Murdoch University, 2006. http://wwwlib.murdoch.edu.au/adt/browse/view/adt-MU20061103.115423.

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This thesis critically assesses the literature on strategic management accounting that is budgeting and corporate governance and also the managerial decision-making literature (primarily in the areas of strategic planning and change management). It is essentially a theory building and analytical thesis utilising a critical social science approach. The main aim is the construction of a collaborative theory of decision-making and associated methodology that will underpin and explain a more robust construction of decision outcomes within an individual organizational context. In doing so it ev

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Holloway, David. "Strategic management accounting and managerial decision-making reconceptualised: towards a collaboratively oriented theory of organizational decision enhancement (ODE)." Thesis, Holloway, David (2006) Strategic management accounting and managerial decision-making reconceptualised: towards a collaboratively oriented theory of organizational decision enhancement (ODE). PhD thesis, Murdoch University, 2006. https://researchrepository.murdoch.edu.au/id/eprint/104/.

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This thesis critically assesses the literature on strategic management accounting that is budgeting and corporate governance and also the managerial decision-making literature (primarily in the areas of strategic planning and change management). It is essentially a theory building and analytical thesis utilising a critical social sciene approach. The main aim is the construction of a collaborative theory of decision-making and associated methodology that will underpin and explain a more 'robust' construction of decision outcomes within an individual organizational context. In doing so it ev

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Holloway, David. "Strategic management accounting and managerial decision-making reconceptualised: towards a collaboratively oriented theory of organizational decision enhancement (ODE)." Holloway, David (2006) Strategic management accounting and managerial decision-making reconceptualised: towards a collaboratively oriented theory of organizational decision enhancement (ODE). PhD thesis, Murdoch University, 2006. http://researchrepository.murdoch.edu.au/104/.

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This thesis critically assesses the literature on strategic management accounting that is budgeting and corporate governance and also the managerial decision-making literature (primarily in the areas of strategic planning and change management). It is essentially a theory building and analytical thesis utilising a critical social sciene approach. The main aim is the construction of a collaborative theory of decision-making and associated methodology that will underpin and explain a more 'robust' construction of decision outcomes within an individual organizational context. In doing so it ev

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Chang, Kathryn J. "The Influence of Ownership on Hospital Board Governance and Strategic Cost Management." University of Toledo / OhioLINK, 2013. http://rave.ohiolink.edu/etdc/view?acc_num=toledo1382895790.

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Cho, Charles. "ORGANIZATIONAL LEGITIMACY AND THE STRATEGIC USE OF ACCOUNTING INFORMATION: THREE STUDIES RELATED TO SOCIAL AND ENVIRONMENTAL DIS." Doctoral diss., University of Central Florida, 2007. http://digital.library.ucf.edu/cdm/ref/collection/ETD/id/4127.

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This dissertation consists of three separate, but inter-related, studies overarching a common theme labeled "the role played by social and environmental accounting disclosures using different methodologies and framed within legitimacy theory." The first study investigates the use of different language techniques in social and environmental disclosures (SED) and tests whether the impression management hypothesis holds when disclosures are measured as such. The second study extends the "legitimacy on the Internet" arguments of Patten and Crampton (2004) by examining the content and presentation

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Olson, Ebba, and Simon Thellsson. ""Det enda konstanta är förändring" : En studie som undersöker det beslutsunderlag som ligger till grund för strategiska förändringar, samt vilken roll ekonomistyrningen har vid dessa beslut." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-66079.

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Bakgrund och problem: Ett företags konkurrenskraft och överlevnadsförmåga hänger i mångt och mycket ihop med hur väl de kan förändra sig. Som ett verktyg för att hantera en föränderlig omvärld behöver företag därmed kunna förändra sin strategi, både på övergripande och detaljnivå. För att fatta rätt beslut behöver företag tänka på många aspekter, det blir därmed av största vikt för företag att se till vilket beslutsunderlag de använder vid beslut om strategiska förändringar. Som ett led i detta finns det en roll som ekonomistyrningen kan spela för företag när underlaget ska samlas in och använ

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Slavov, Tiago Nascimento Borges. "Gestão estratégica de custos: uma contribuição para a construção de sua estrutura conceitual." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-02052013-135506/.

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A falta de uma Estrutura Conceitual para Gestão Estratégica de Custos - GEC acabou por incorporar ao tema deste estudo toda uma gama de conceitos associados a custos, prejudicando seu desenvolvimento científico e sua aplicação prática. Trabalhos que se propõem a definir e delimitar seus conceitos apresentam divergências e contradições conceituais do que vem a ser, de fato, uma GESTÃO ESTRATÉGICA de custos. Com o problema evidenciado da falta de uma definição para a GEC, os principais elementos que compõem sua estrutura conceitual - seus meios (artefatos) e objetivos (eventos) - também apresent

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Кравченко, Олена Володимирівна, Елена Владимировна Кравченко, Olena Volodymyrivna Kravchenko та Я. В. Бурнос. "Стратегічний облік в управлінні підприємством". Thesis, Луцьк: ІВВ Луцького НТУ, 2020. https://essuir.sumdu.edu.ua/handle/123456789/82919.

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Hyytiä, Piia, and Emma Karvik. "Examining Strategic Planning and Use of Intellectual Capital through Spectacles : A study on how small businesses implement intellectual capital into their strategic planning using cases of independent optical firms." Thesis, Umeå universitet, Företagsekonomi, 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-173225.

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In the business world of today and the knowledge-based economy that we are living in, with challenges such as digitalization and globalization, traditional sources of competitive differentiation are being stripped away. Due to this more businesses have started realizing their core capability to be the invisible assets of their firm rather than the visible ones. Factors such as knowledge, routines and relationships have become fundamental for companies’ long-term profits and survival. These intangible resources are usually referred to as a firm’s intellectual capital. Working with the intellect

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Camacho, Reinaldo Rodrigues. "Custeio alvo em serviços hospitalares: um estudo sob o enfoque da gestão estratégica de custos." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16042009-112113/.

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Esta pesquisa teve como objetivo verificar a viabilidade e identificar as peculiaridades da aplicação do Custeio Alvo em serviços hospitalares. Como produto teste da pesquisa, elegeu-se a cesariana realizada em pacientes via planos de saúde com internação em apartamentos Standard. Visando alcançar os objetivos da pesquisa, utilizou-se diversas fontes de dados e informações, tais como: levantamento bibliográfico, questionário, entrevistas, observação direta dos processos e atividades, e levantamento de dados nos relatórios contábeis, financeiros e administrativos da entidade objeto deste estudo

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Bruno, Simoes. "Marketing of professional services : a study of large accounting and legal firms in Hong Kong and Macau." Thesis, University of Macau, 1998. http://umaclib3.umac.mo/record=b1636768.

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Iershova, Natalia. "The development of tools of strategic management accounting in the conditions of the communication phenomenon and paradigm development of innovative economy." Thesis, Baltija Publishing, 2017. http://repository.kpi.kharkov.ua/handle/KhPI-Press/33577.

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Casella, Bruna Maria Barbosa Xavier. "Análise de custos de concorrentes: estudo exploratório no setor de celulose e papel." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-23102008-124826/.

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O presente trabalho teve por objetivo fundamental demonstrar a possibilidade de construir uma Análise de Custos de Concorrentes através das Demonstrações Contábeis e Financeiras. Este trabalho explorou, em um estudo entre quatro empresas do setor de Celulose e Papel, do Brasil, a possibilidade de utilizar as Demonstrações Contábeis e Financeiras como ferramenta para Análise dos Custos dos Concorrentes. Em um primeiro momento, em estudo qualitativo, foram comparados os principais elementos constantes nas DFC´s do primeiro trimestre de 2007 das empresas em análise. Finalmente, foram comparados o

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Vizzotto, Marcelo Juarez. "Gestão estratégica de custos e desempenho econômico-financeiro : um estudo nas empresas metalmecânicas, automotivas e eletroeletrônicas da Serra Gaúcha." reponame:Repositório Institucional da UCS, 2017. https://repositorio.ucs.br/handle/11338/3476.

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A partir da década de 70 surgiram novas filosofias de gestão de manufatura. A contabilidade aplicada, na época, não era capaz de integrar as informações de controle gerencial com as informações da gestão de produção. Neste contexto, a estratégia foi integrada à contabilidade, surgindo a Contabilidade de Gestão Estratégica, também conhecida como Gestão Estratégica de Custos (GEC). A GEC, por meio de suas práticas, tem por objetivo fornecer informações contábeis sobre custos da organização, bem como de sua cadeia de valor, contribuindo, assim, para a tomada de decisão e formulação de estratégias

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Sitawati, Riana. "The role of competitive strategy, strategic alliance, and managerial use of mas information in hotel sustainable performance : evidence from Indonesia." Thesis, Griffith University, 2013. http://hdl.handle.net/10072/367877.

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Competition in the tourism industry, particularly in the hotel industry, is becoming increasingly intense. To survive in such a highly competitive market, hotels have to sustain better-than-average performance over time. Consequently, hotels need to monitor and manage performance including financial performance and also performance related to their customers, internal business processes, learning and growth, and social and environmental operations. To improve and maintain performance, a hotel needs to place considerable importance on pursuing competitive strategy, building up alliances with ot

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Feller, Marko, and David Löfgren. "Samsyn som grund till förändring? : En studie om vad som skapar samsyn och dess betydelse i förändringsprocesser." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-202240.

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Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is cont

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