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Dissertations / Theses on the topic 'Traditional costing'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Costa, Carlota. "How do banks choose a certain costing system and why." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/9796.

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A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and Economics<br>This work project has the purpose of examining how banks choose a certain costing system and why. A survey addressed to all banks operating in Portugal was used to identify which organizational, contextual and cultural factors influence the banks’ decision to adopt a specific costing system. The importance of cost control, cost information and top management support, which are omitted factors from other studies, as well as nationality and cos

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2

Miguel, Rogério da Silva. "Activity-based costing nas empresas financeiras em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/1684.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>Desde os finais dos anos 80 tem-se mostrado que o Activity-based costing (ABC) é uma ferramenta que permite um maior rigor no cálculo dos custos dos produtos/serviços bem como orienta os gestores para as verdadeiras causas ou factores geradores de custos, permitindo, assim, orientar os gestores no sentido de criar valor na própria cadeia de valor da empresa. No entanto, alguns autores (Cohen et al., 2005 e Roztocki, 2004) afirmam que o grau de adopção do ABC no mundo é relativamente reduzido face à divulgação que tem recebido. O

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3

Zemariam, Ermias Lourdes, and Ann Willhelmsson. "Time Driven Activity Based Costing : When theory and reality collide: A pilot study of TDABC in a financial service company." Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-416750.

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The value of cost allocation comes from its initial purpose; decision support. In other words, cost allocation is considered a vital part of management, as it generates valuable information concerning efficiency and profitability. By applying Time Driven Activity Based Costing (TDABC) in a financial service company, this pilot study aims to learn from the consequences of the application, and discuss the lessons learned. The application resulted in a two-step allocation using Traditional Cost Allocation in the first step and TDABC in the final step, wherethe overhead cost of four support depart

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4

Abrahamsson, Emilie. "Relationen mellan kalkyleringsmetoder, Lean och produktionsflöden av kundanpassad karaktär : Hur kostnadsprecisionen i förkalkyleringen i denna typ av produktion kan ökas samt vilken kalkyleringsmetod som passar bäst." Thesis, Högskolan i Gävle, Avdelningen för Industriell utveckling, IT och Samhällsbyggnad, 2015. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-20442.

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Då tillverkningsindustrin går mot en högre grad av kundanpassning och implementering av Lean, samtidigt som föråldrade traditionella kalkyleringsmetoder fortfarande används i moderna industriföretag, är det intressant att utreda relationerna mellan produktionsflöden av kundanpassad karaktär, Lean samt olika kalkyleringsmetoder. Syftet är att öka kostnadsprecisionen i förkalkylen för ett produktionsflöde av kundanpassad och Lean karaktär och beskriva en generaliserbar arbetsprocess för detta. Syftet är även att ta fram generella rekommendationer för val av kalkyleringsmetod genom att utifrån de

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5

Lejdeby, Robin, and Gustav Ewerklou. "Ekonomistyrning i svenska skivbolag : en kvalitativ studie om hur svenska skivbolags ekonomistyrning karaktäriseras utifrån ett traditionellt och modernt perspektiv." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-98325.

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Bakgrund och problem: Det har riktats kritik mot den traditionella ekonomistyrningen vilket har gjort att moderna styrmetoder och verktyg växt fram för att komplettera ekonomistyrningen. De faktorer som tvingat fram den moderna styrningen går även att se i musikbranschen. Detta, tillsammans med att ekonomistyrning i musikbranschen generellt sett är outforskat, gör att det blir intressant att undersöka hur skivbolag i musikbranschen använder sig av en traditionell ekonomistyrning eller modern verksamhetsstyrning. Syfte: Syftet med denna uppsats är att genom att undersöka två skivbolags ekonomis

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6

Lindqvist, Emil, and Johan Jönsson. "Modellutveckling och kostnadsanalys vid sortimentsexpansion på Staples Sweden AB : Vägen mot miljonen." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2013. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-26549.

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Bakgrund: För att stärka sin position på marknaden önskar Staples Sweden AB utöka sitt artikelsortiment till att omfatta 1 000 000 artiklar. För att möjliggöra sortimentsexpansionen behövs beslutsunderlag rörande hantering och kostnadsstruktur identifieras. Syfte: Syftet med studien är att utveckla en modell vid val och utformning av distributionssätt för att föreslå en distributionsslösning. Syftet är också att genom en kostnadsanalys identifiera orderkostnadsstrukturen för den föreslagna distributionslösningen. Metod: Vid geno

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7

Sandu-Dediu, Valentina. "Costin Moisil, Geniu românesc vs. tradiţie bizantină. Imaginea cântării bisericeş, ti în muzicologia românească [Rumänischer Genius versus byzantinische Tradition. Das Image des Kirchengesangs in der rumänischen Musikwissenschaft], Bucureşti: Editura Muzicală 2016, 191 S., rumänisch, ISBN 978-973-42-0922-4. Nicolae Gheorghiţă, Musical Crossroads. Church Chants and Brass Bands at the Gates of the Orient, Bucharest [Bucureşti]: Editura Musicală, 2015, 259 S., englisch, ISBN 978-973-42-0891-3 [Rzension]." Internationale Arbeitsgemeinschaft für die Musikgeschichte in Mittel- und Osteuropa an der Universität Leipzig, 2016. https://ul.qucosa.de/id/qucosa%3A16199.

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Die musikwissenschaftliche Auseinandersetzung mit der psalmodischen Musik, die bis 1990 etwas undifferenziert als ‚Byzantinologie‘ bezeichnet wurde, nahm an Klarheit und Raffinesse zu, so dass man heute von einer regelrechten ‚byzantinischen Musikologie‘ sprechen kann.

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8

Maluleke, Mashangu Justice. "Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA." Diss., 2019. http://hdl.handle.net/10500/26798.

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Abstracts in English, Xhosa and Afrikaans<br>The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social gr

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9

TUNG, MIN-TSO, and 董敏佐. "A Comparative Analysis of Activity-based Costing and Traditional Costing in Printing Industry-an Example of Y company." Thesis, 2018. http://ndltd.ncl.edu.tw/handle/kv6mbc.

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碩士<br>國立臺灣科技大學<br>財務金融研究所<br>106<br>The largest advantage of industrial competitiveness is effective control and handle of cost resources. Accurate cost information is required to help business operator to decide trend and make decision when business automation level is high and product line is complex. In the past, attribution of manufacture cost is mostly shared by single cost driver because ratio of direct labor and direct material is high in cost structure. This will led to torture of product cost. Activity-based costing system, which improves irrational facts in traditional cost system b

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10

Fang, Cheng-hao, and 方澄豪. "Variation Analysis of the Application of Activity-Based Costing and Traditional Costing into Beverage Manufacturing Industry-an Example of A Company." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/68254549950258888226.

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碩士<br>國立臺南大學<br>科技管理研究所碩士班<br>99<br>Traditional costing approach allocates manufacturing overhead according to production weight (or machine hour, labor hour), and is likely to result in abnormality of distribution. Activity-based costing method can divide different activity centers and reflect real cost on the basis of real production process. Therefore, on the new circumstance of fierce competition, internationalization of enterprises and diversification of organizations, it is necessary for business managers to strengthen the operation management and enhance competitiveness by means of new

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11

Chen, Mei-yen, and 陳美燕. "A Comparative Study of Product Decision Making under the Traditional Costing and Activity-Based Costing and Throughput Accounting-A Case Study in Technologies Firm." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/90244822158490628451.

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碩士<br>逢甲大學<br>經營管理碩士在職專班<br>94<br>Facing the global big environment change, the Taiwan industry unceasingly outside moves in addition, west bound, environmental protection consciousness gains ground, the artificial cost increases, does the law limit and so on cause the enterprise to manage the environment to change the meager profit, how the operator uses new also the good management technology and the method achieves the enterprise the goal, gains the biggest profit by the limited resources, is an important topic. This research analyzes the traditional cost system, under the ABC cost s

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12

Mushonga, Evans. "A costing system for the construction industry in Southern Africa." Diss., 2015. http://hdl.handle.net/10500/19155.

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This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems are both used for the allocation of overheads. Both primary and secondary data were used in this research. Primary data was collected by means of two questionnaires, one addressed to construction companies and the other to consultants. The sample of respondents was obtained from the register of contractors and construction industry companies. The researcher sent the links

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13

Bueno, Vinicius Giunta. "Management accounting field lab - implementation of a costing system for the hybrid organization semear bipp." Master's thesis, 2021. http://hdl.handle.net/10362/122614.

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A consulting project developed during a four-month period aimed at implementing managerial accounting tools such as a costing system for a Portuguese Hybrid called Semear BIPP was used with excel worksheets. The tool is easily updated and can support managers’ decision-making processes in a timely and accurate manner. In order to have a better understanding of the costs, a model that was tailored regarding each business unit specificity was provided. A single overhead rate using a Traditional Costing System was implemented for the charity business, and a Time Driven Activity Bas

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14

Costa, Ana Catarina Cerdeira da. "Análise dos resultados de um sistema de custeio tradicional versus custeio baseado nas atividades na SIBS." Master's thesis, 2015. http://hdl.handle.net/10071/11328.

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Em 2008, após o lançamento da Single European Payments Area cujo objetivo consistia na harmonização dos pagamentos eletrónicos nos países membros da União Europeia, a SIBS, empresa sobre a qual este estudo de caso é realizado, sentiu a necessidade de reajustar o pacote de serviços que prestava, bem como o pricing aplicado aos mesmos. No entanto, a SIBS utilizava um Sistema de Custeio Tradicional, implementado há vários anos, que se encontrava desenquadrado com a realidade, pelo que não permitia dar resposta às necessidades da empresa. Neste sentido, a SIBS toma a decisão de desenvolver um no

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15

Nogueira, Mariana Martins Aguiar. "O controlo de gestão numa empresa industrial : implementação de um sistema de custeio na área de negócio naval e pescas na Cotesi." Master's thesis, 2018. http://hdl.handle.net/10400.14/29430.

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A constante mudança nos mercados tem levado a grandes alterações no ambiente empresarial. Neste sentido, as empresas têm adaptado os seus processos produtivos às exigências do mercado, de forma a garantir a sua vantagem competitiva. Atendendo a esta complexidade do mercado, as empresas necessitam que a informação seja mais fiável, correta e útil para o desenvolvimento do planeamento estratégico e tomada de decisão, sendo, deste modo, importante a aplicabilidade de ferramentas de controlo de gestão e de custos por parte das mesmas. No presente Relatório de Estágio, realizado numa empresa indus

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16

HUNG, MIN-SHU, and 洪敏書. "The application of Activity-Based Costing System in traditional manufacturing industry – A case study of a well-known Taiwanese plastic molding company in China." Thesis, 2005. http://ndltd.ncl.edu.tw/handle/44608670075476729757.

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碩士<br>元智大學<br>管理研究所<br>93<br>The research chose a well-known Taiwanese plastic molding company in China to find out the result of manufacturing cost proportion; it is based on activity-base costing system to probe the difference among several cost drivers. Moreover, understanding the real cost of each product and finding the appropriate way to create enterprise value via analysis of activity. This offers enterprise a reference to work out the strategy and improvement. Hope this makes win-win between enterprise and customer. The research found: 1.According to the result of ABC, there are obvio

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17

Reynolds, Arthur. "Factors influencing the success of activity-based costing in the Nelson Mandela Bay metropole manufacturing industry." Diss., 2014. http://hdl.handle.net/10500/13388.

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Past research on activity-based costing (ABC) success factors has predominantly focused on establishing relationships between known success factors and ABC implementation success. According to the researcher, there is a lack of exploratory studies to establish ABC implementation factors especially in a South African context. This study has explored these factors from literature and attempted to identify any other factors of importance with the use of semistructured interviews. A total number of 13 interviews were conducted with participants from manufacturing organisations in the Nelson

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18

Tavares, Maria João Guimarães Peixoto da Silva. "Eficiência operacional nos serviços de saúde, o caso CICA : Centro Integrado de Cirurgia de Ambulatório." Master's thesis, 2016. http://hdl.handle.net/10400.14/21747.

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A grande capacidade de iniciativa do setor privado da saúde para a melhoriaconstante da eficiência dos custos, justificada pelas poupanças significativas a realizar neste domínio,tem vindo a propagar-se de alguma forma para o setor público, que agora começa também a obter resultados nestecapítulo. O principal objetivo deste relatório de estágio é o de avaliar a eficiência operacional das cirurgias do Centro Integrado de Cirurgia de Ambulatório (CICA), unidade hospitalar do CHP. Selecionando uma amostra de 95 observações correspondentes a 19 procedimentos cirúrgicos, pretendeu-se anali

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19

Bvumbi, Mulalo Naome. "An analysis of the implemenation of activity based costing at the Water Trading Entity." Diss., 2017. http://hdl.handle.net/10500/23147.

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The Water Trading Entity (WTE) is a subdivision of the Department of Water and Sanitation responsible for water infrastructure and resource management. Despite ABC implementation at the WTE, the water resource management charge remains high, raising concern. This study aimed to establish what influence ABC implementation has on this charge. Through semi-structured interviews, the study found that the steps and factors generally associated with successful ABC implementation are partially followed, but undefined duplicated activities exist, due to insufficient training and limited technology. Th

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20

Santos, Rita Alexandra Ortigueira Gonçalves dos. "Método ABC: implementação em serviços especiais de limpeza." Master's thesis, 2009. http://hdl.handle.net/10071/1857.

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Na actualidade, tem-se verificado uma competição global cada vez mais forte, o que implica que cada empresa procure obter informação adequada e pormenorizada sobre os seus custos, de forma a conseguir maximizar os seus objectivos. Assim sendo, o sistema de custeio designado por custeio baseado em actividades é um método de apuramento de custos que tem vindo a ganhar alguma popularidade nos últimos tempos. Este método fornece informação mais precisa sobre o custo dos produtos, facilitando a tomada de decisão dos gestores. A implementação do ABC nas grandes empresas, tem sido muito estuda

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21

Xavier, Rafael José dos Santos Lobato. "Implementação do modelo ABC em clínica veterinária." Master's thesis, 2010. http://hdl.handle.net/10071/2653.

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Numa era que se diz de globalização, em que os mercados e as empresas tendem a competir entre si, é de crucial importância que se avalie, periodicamente, as respectivas performances, para que os responsáveis de topo obtenham o feedback necessário para tomadas de decisão de acordo com a conjuntura do momento. Entre os vários modelos de controlo de gestão, o ABC (Activity Based Costing) surge como aquele que poderá captar mais adeptos entre as pequenas e médias empresas, devido, essencialmente, à sua facilidade de implementação, assente numa estrutura simples e barata. Esta estrutura teve a sua

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