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Rozprawy doktorskie na temat „Cash based accounting”

Autor: Grafiati

Data publikacji: 3 czerwca 2025

Data aktualizacji: 31 lipca 2025

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1

Carolin, John. "The information content of cash flows versus accrual-based income numbers." Master's thesis, University of Cape Town, 2006. http://hdl.handle.net/11427/5629.

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Farshadfar, Shadi. "An Investigation of the Relative and Incremental Predictive Ability of Accrual- and Cash-Based Accounting Measures for Future Cash Flows: Australian Evidence." Thesis, Griffith University, 2009. http://hdl.handle.net/10072/365486.

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This research aims to present an empirical investigation of the relative and incremental predictive ability of alternative accrual- and cash-based accounting measures to forecast future cash flows in an Australian context. To achieve this goal, eight ordinary least squares (OLS) regression models on pooled time-series of cross-sectional data are developed. To evaluate the forecasting performance of the models, both within-sample and out-of-sample forecasting tests are employed. A number of contextual factors, including the length of the operating cash cycle, industry membership, firm profitabi

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Baboojee, Beerson. "Improving service delivery through changing from cash to accrual accounting : lessons for South Africa based on a cross-national study." Thesis, Stellenbosch : Stellenbosch University, 2011. http://hdl.handle.net/10019.1/21197.

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Thesis (MDF)--Stellenbosch University, 2011.<br>ENGLISH ABSTRACT: The study undertakes an extensive literature review and analysis of the South African Government’s venture towards adopting accrual accounting in the national and provincial spheres of government. The venture is benchmarked against similar ventures of New Zealand, Australia and the United Kingdom. The experiences of other countries are used only to the extent needed to shed further light on certain issues and do not constitute a meaningful portion of the study. The study examined whether the accruals basis of accounting will in

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Spear, Nasser A. (Nasser Abdelmonem). "The Information Content of Supplemental Reserve-Based Replacement Measures Relative to that of Historical Cost income and its Cash and Accrual Components of Oil and Gas Producing Companies." Thesis, University of North Texas, 1992. https://digital.library.unt.edu/ark:/67531/metadc277915/.

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This study examined whether three reserve-based quantity replacement measures and three reserve-based value replacement measures have incremental information content beyond that of historical earnings and its cash and accrual components. This study also examined whether the cash and accrual components of earnings have incremental information content beyond that of earnings.

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Lynds, Scott. "Destination Based Cash Flow Taxation: A Critical Look at Proposed Corporate Tax Reform and its Impact on the States." Scholarship @ Claremont, 2017. http://scholarship.claremont.edu/cmc_theses/1689.

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The 2016 House Republican Blueprint proposes business tax reform that establishes a destination-based cash flow taxation system (DBCFT). Supporters of DBCFT believe a border adjustment tax appropriately addresses the common concern that modern globalization has outpaced U.S. tax legislation. Stated goals of the border adjustment tax (BAT) are to reduce compliance costs, remove special interest subsidies and crony capitalism, encourage domestic economic growth. This paper contains expositional analysis on the theoretical ramifications associated with a shift to a destination-based system. I eva

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Arnett, Charles A. (Charles Augustus). "A Case Study of the Use of Activity-Based Analysis as an Information Resource Management Tool." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279172/.

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The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activi

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Olsen, Linnéa. "Can Chatbot technologies answer work email needs? : A case study on work email needs in an accounting firm." Thesis, Karlstads universitet, Handelshögskolan (from 2013), 2021. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-85013.

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Work email is one of the organisations most critical tool today. It`s have become a standard way to communicate internally and externally. It can also affect our well-being. Email overload has become a well-known issue for many people. With interviews, follow up interviews, and a workshop, three persons from an accounting firm prioritise pre-define emails needs. And identified several other email needs that were added to the priority list. A thematic analysis and summarizing of a Likert scale was conducted to identify underlying work email needs and work email needs that are not apparent. Thre

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Mohamed, Metwally Abdelmoneim Bahyeldin. "Risk based management control logics meet geopolitics : a case study from Egypt." Thesis, University of Glasgow, 2017. http://theses.gla.ac.uk/7983/.

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This thesis concerns the introduction of a Western idea of risk management to a peripheral control system as it examines the unintended consequences of re-embedding Enterprise Risk Management (ERM) in an Egyptian insurance company. It traces how ERM was introduced, constructed, modified, and re-defined over time, causing institutional complexity, heterogenic practices, and identity crisis. It ultimately seeks to understand how a new form of management control was made operable amidst local resistance. The research involved intensive fieldwork with in-depth interviews, direct observations, and

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Domingo, Tony Mendes. "The application of activity based cost and management to support competitive strategy in the banking sector : a South African case study." Doctoral thesis, University of Cape Town, 2007. http://hdl.handle.net/11427/5632.

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Hampson, Veronica M. M. "The application of management accounting for achieving public sector outcomes-based performance management in Queensland - a case study." University of Southern Queensland, Faculty of Business, 2009. http://eprints.usq.edu.au/archive/00006529/.

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This research investigates the application of management accounting practices (MAP) for achieving public sector outcomes-based performance management (OBPM) in Queenslandunder its Managing for Outcomes (MFO) policy. It identifies specific principles that support a performance-based environment in which outcomes-based performance is measured and for which costs are determined. This research also investigates whether there is support for the proposed MAP and examines the extent to which MAP is adopted. The research approach provides a complementary view of what should be happening with that whic

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Leung, Wing-shan, and 梁詠珊. "Understanding of the business world by advanced level students throughthe use of project-based learning in accounting: a case study." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2004. http://hub.hku.hk/bib/B30223118.

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Vieira, Rui José Oliveira. "Accounting and change in the financial services sector : the case of activity-based costing in a Portuguese bank." Thesis, University of Warwick, 2002. http://wrap.warwick.ac.uk/3035/.

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This thesis aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity-based costing system (ABC) was trialled for implementation, as a means to improving the economy, efficiency and effectiveness of employee activity. The culture of banking in Portugal has changed significantly over the last 25 years, but at the same time there are older traditions which remain strong. The purpose of this research was to study how an imported MAS like ABC is developed and disseminated within a Portuguese banking context. The research can be classified as a lon

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Al-Hadrami, A. H. "Factors that affect learners' performance in web-based courses : the case of the accounting courses at the Hashemite University." Thesis, Coventry University, 2012. http://curve.coventry.ac.uk/open/items/7cd77fd2-fdb1-452a-9955-c9b383d717ef/1.

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The current research aimed to identify the main factors that affect students’ performance in web-based courses in a university in Jordan. In order to achieve this goal the current research design employed a mixed methods approach in that it embraced an exploratory approach in the first phase and moved to an explanatory approach in the second phase. The exploratory phase consisted of conducting four group interviews with students enrolled in web-based courses at the Accounting Department at the Faculty of Economics and Administrative Sciences and one group interview with Accounting instructors.

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Martin-Sardesai, Ann Veena. "An investigation of the impacts of Excellence in Research for Australia : a case study on accounting for research." Thesis, Queensland University of Technology, 2014. https://eprints.qut.edu.au/69960/1/Ann_Sardesai_Thesis.pdf.

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This is the first study to explore the way Excellence in Research for Australia (ERA), a research assessment exercise introduced in the Australian higher education sector in 2010, fostered the development of strategically oriented Management Accounting technologies in the form of Performance Management Systems (PMS) to achieve research excellence within an Australian university. It identifies ERA's intended and unintended consequences. While ERA enabled the creation of tighter controls in the PMS of faculties, departments and individual academics within the university, enhancing its reported r

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Santos, Marcello Lopes dos. "Aplicação do Problem Based Learning (PBL): uma percepção dos coordenadores dos cursos de Ciências Contábeis." Pontifícia Universidade Católica de São Paulo, 2014. https://tede2.pucsp.br/handle/handle/1594.

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Made available in DSpace on 2016-04-25T18:40:03Z (GMT). No. of bitstreams: 1 Marcello Lopes dos Santos.pdf: 1229086 bytes, checksum: 6ae8ecffb994631b3c97721939c62ceb (MD5) Previous issue date: 2014-12-15<br>In today's world, the discussion about teaching is taking place in all spheres, from the earliest teachings graduates. Reports, studies and surveys show that the scenario needs to change and has scheduled several initiatives from both government as private institutions for the changes are positive and bring improvements to the current school. One of the questions that have intrigued resea

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Järvinen, J. (Janne). "Rationale for adopting activity-based costing in hospitals:three longitudinal case studies." Doctoral thesis, University of Oulu, 2005. http://urn.fi/urn:isbn:9514279484.

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Abstract In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at pricing the hospital outputs at full cost. Often the method of choice was activity-based costing, which was in the process of being transferred from the manufacturing industry to health care service production. The aim of this study is to analyse the motivations and rationale of this phenomenon in the light of three longitudinal case studies. The first case study is archival, using documents produced between 1996 and 2002. In the second case study, the data consists m

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Merschmann, Elvira Vazquez Villamor. "Uma contribuição ao conceito de custo para servir: estudo de caso de uma indústria de alimentos." Universidade de São Paulo, 2006. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-06102006-111155/.

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Gestão de custos é uma preocupação crescente nas empresas, impulsionada num contexto de recursos escassos e concorrência cada vez mais acirrada. O aumento verificado na complexidade dos mercados e, como um reflexo, no incremento de linhas de produtos e serviços oferecidos pelas empresas aos seus clientes, tornou a mensuração dos custos um grande desafio. A tarefa de determinar desde uma política comercial por segmento até a definição do preço de venda depende fundamentalmente da correta mensuração dos custos sob diversas perspectivas, especialmente por cliente. Neste contexto, a suposiçã

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Dalpane, Riccardo. "Applicazione di sistemi di misurazione delle performance in ambito industriale. Il caso WASP." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2022.

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Nel presente elaborato vengono presentati i risultati delle mie analisi interne al contesto organizzativo, svolte per WASP S.r.l, azienda romagnola con sede a Massa Lombarda, leader nel settore della stampa 3D. L’elaborato ha la principale finalità di mostrare alcuni strumenti del controllo di gestione e misurazione delle performance applicati a questa realtà aziendale in fase di sviluppo. Nell'elaborato viene presentato nel dettaglio il "Performance Measurement System" e gli strumenti operativi applicati. Viene di seguito contestualizzata l'azienda per poi procedere con l'applicazione di t

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Azoulay, Arik. "The use of the transition cost accounting system to compare costs of treatment between Canada and the United States : methodological issues based on the case of acute myocardial infarction." Thesis, McGill University, 2001. http://digitool.Library.McGill.CA:80/R/?func=dbin-jump-full&object_id=31186.

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The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States (U.S.) to calculate the costs of patient care. The potential use of the Transition system for estimating in-hospital costs in health services research, however, depends on the accuracy of the system's measurements. Thus, the objectives of this thesis were (1) to assess the use of hospital-based cost accounting systems to measure costs of treatment, (2) to identify potential sources of measurement error inhere

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Catalão, Carla Sofia Januário Lopes. "Operacionalização do sistema de contabilidade analítica nas instituições de ensino superior público em Portugal: o caso da FMUL." Master's thesis, Universidade de Évora, 2010. http://hdl.handle.net/10174/20990.

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Tal como no sector privado, a Contabilidade Analítica consiste numa ferramenta indispensável de apoio à tomada de decisão por parte dos gestores e administradores públicos, permitindo optimizar a relação entre eficiência, eficácia e economia na gestão dos gastos públicos. Contudo, este subsistema contabilístico poderá ser de difícil aplicação em organizações tão complexas como são as escolas superiores e as universidades. Desta forma, a implementação de um Sistema de Contabilidade Analítica surge como um dos maiores desafios que se colocam às Instituições de Ensino Superior Público (IESPs) tam

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Nunes, Angela Sofia Ferrari. "Aplicabilidade do m??todo de custeio ABC (activity based costing) em sociedades seguradoras : estudo de caso em uma filial." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2003. http://132.0.0.61:8080/tede/handle/tede/582.

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Made available in DSpace on 2015-12-04T11:45:18Z (GMT). No. of bitstreams: 1 Angela_Sofia_Ferrari_Nunes.pdf: 845469 bytes, checksum: 738a6498786e96ea784eda259c1eb755 (MD5) Previous issue date: 2003-06-26<br>The main aim of this work is to demonstrate in a practical-theoretical way the verification of the indirect cost of the products of na Insurance Partnership through the Costing Method ABC - Activity Based Costing and identify the advantages in comparison with the Costing Method used before. The theoretical reference about the insurance operations were based on the current laws issued by

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Fryklund, Ulf, and Linkai Zhang. "Relevance Lost through ABC : A Case Study at Ericsson Mobile Comunications AB in Linköping." Thesis, Linköping University, Department of Management and Economics, 2000. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-668.

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<p>During the last decade, Activity-Based Costing (ABC) has been recognized as a means to obtain more accurate and relevant information of product cost. Consultants have tried using the ABC concept as leverage for new projects, representatives from companies have attended seminars, and articles have been written on the theoretical foundations, the empirical justification, and on the implementation process. However, little progress seems to have been made despite of these activities. The question, whether ABC is the solution to the “Relevance Lost” or not, still remains to be answered. The rese

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Dias, Nuno Manuel estanqueiro. "Proposta do modelo ABC na contabilidade de gestão das instituições de ensino superior : o caso da Universidade de Évora." Master's thesis, Universidade de Évora, 2008. http://hdl.handle.net/10174/18707.

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O contexto actual vivido pelas Instituições de Ensino Superior tem requerido a adopção de sistemas de Contabilidade de Gestão mais precisos face às crescentes necessidades de informação de custos e de gestão. Deste modo, o principal propósito deste trabalho de investigação é estudar os recentes desenvolvimentos dos sistemas de Contabilidade de Gestão, enfatizando o Custeio baseado nas Actividades (ABC) como o modelo mais apropriado para responder a estas exigências informativas. Esta abordagem é complementada com a realização de um estudo de caso na Universidade de Évora, onde é aplicado empir

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Sezer, Ozcelik Ganime Asli. "Prediction Techniques Of Acid Mine Drainage: A Case Study Of A New Poly- Metallic Mine Development In Erzincan-ilic, Turkey." Phd thesis, METU, 2007. http://etd.lib.metu.edu.tr/upload/3/12608263/index.pdf.

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Acid Mine Drainage (AMD) is an environmental problem that eventually occurs in sulfide rich mine sites. In Turkey most of the metal mines are associated with sulphide minerals and are potential AMD generators. The purpose of this PhD thesis is to practice universally accepted tools for the prediction of AMD potential for a new metallic mine development. This study involves evaluation of geological data, geochemistry, mineralogy, and acid-base accounting (static tests) data, obtained from the Erzincan-ili&ccedil<br>&Ccedil<br>&ouml<br>pler Gold Prospect case. The mineralization in &Ccedil<br>&o

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Rajamanoharan, Indra Devi. "The impact of the implementation of Six Sigma on performance measurement systems and the role of the accountant : case study evidence from firms based in Malaysia." Thesis, University of Exeter, 2007. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.438747.

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Nascimento, Daniela Cristina Massena do. "Projecto de implementação do sistema de custeio baseado nas actividades numa empresa da indústria aeronáutica - o caso da Dya'Aero Ibérica, S.A." Master's thesis, Universidade de Évora, 2011. http://hdl.handle.net/10174/14652.

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Actualmente, as empresas manifestam preocupação cada vez maior com o controlo dos seus custos face às crescentes exigências e modificações dos mercados competitivos onde actuam. Com a necessidade de garantirem a melhoria contínua e a gestão económica das diversas actividades que desenvolvem, as empresas precisam de um conjunto de ferramentas necessárias à sua optimização de forma a analisar a informação contabilística e de gestão. Deste modo, torna-se imprescindível a adopção de adequados Sistemas de Custeio. O principal objectivo deste trabalho é projectar e garantir as condições para a imple

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Braga, Eliane Cortes. "Gestão de Custos através do Custeio Baseado em Atividades (ABC): um estudo de caso em um projeto de desenvolvimento de software." Universidade do Estado do Rio de Janeiro, 2009. http://www.bdtd.uerj.br/tde_busca/arquivo.php?codArquivo=6230.

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Coordenação de Aperfeiçoamento de Pessoal de Nível Superior<br>O contexto da era da informação exige novas habilidades para competir com sucesso, tanto para empresas industriais como para as de serviços. Desde o seu surgimento, a Engenharia de Software tem enfrentado o desafio em estimar, controlar e gerenciar custos no processo de desenvolvimento de software. Os custos são parte de um projeto de software e nem sempre são claramente mensurados. Algumas desenvolvedoras de software são caracterizadas como prestadoras de serviços e as organizações que prestam serviços possuem as mesmas dificuldad

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PANSINI, ROSARIA VEGA. "Lo studio dell'impatto delle politiche sulla distribuzione del reddito in una prospettiva micro-macro. Il caso del Vietnam." Doctoral thesis, Università Cattolica del Sacro Cuore, 2008. http://hdl.handle.net/10280/228.

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Obiettivo di questo lavoro è studiare i fattori socio-economici responsabili del cambiamento nella distribuzione del reddito dovuto a un cambiamento nel contesto politico di riferimento, in Vietnam durante il periodo delle riforme. La metodologia adottata analizza i cambiamenti nella distribuzione del reddito sia a livello micro che a livello macro. A livello micro, l'analisi indaga sulle caratteristiche individuali e familiari da cui dipende il livello e la distribuzione della spesa. E' possibile inoltre valutare gli effetti diretti di cambiamenti nel quadro politico di riferimento. Il livell

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PANSINI, ROSARIA VEGA. "Lo studio dell'impatto delle politiche sulla distribuzione del reddito in una prospettiva micro-macro. Il caso del Vietnam." Doctoral thesis, Università Cattolica del Sacro Cuore, 2008. http://hdl.handle.net/10280/228.

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Obiettivo di questo lavoro è studiare i fattori socio-economici responsabili del cambiamento nella distribuzione del reddito dovuto a un cambiamento nel contesto politico di riferimento, in Vietnam durante il periodo delle riforme. La metodologia adottata analizza i cambiamenti nella distribuzione del reddito sia a livello micro che a livello macro. A livello micro, l'analisi indaga sulle caratteristiche individuali e familiari da cui dipende il livello e la distribuzione della spesa. E' possibile inoltre valutare gli effetti diretti di cambiamenti nel quadro politico di riferimento. Il livell

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Santos, Daniel Felipe Machado. "O reconhecimento dos ativos biológicos da Força Aérea Portuguesa na transição para o SNC-AP : estudo de caso do Campo de Tiro e Base Aérea n.º 4." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/16558.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>No âmbito da transição do normativo contabilístico POC-P para o SNC-AP, por imperativo legal do Decreto-Lei n.º 192/2015, de 11 de setembro, foi desenvolvido um estudo de caso sobre aplicação da NCP 11 ? Agricultura na FA. Para a realização deste estudo foram escolhidas duas Unidades ?piloto?: o CT e a BA4. Este projeto consiste na análise da NCP 11 e das normas nacionais (NCRF 17) e internacionais (IAS 41 e IPSAS 27) nas quais se baseia, bem como no estudo da literatura disponível sobre o tema. Consolidados os conceitos proced

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Jiang, Jingyi. "Retrieving leaf and canopy characteristics from their radiative properties using physically based models : from laboratory to satellite observations Estimation of leaf traits from reflectance measurements: comparison between methods based on vegetation indices and several versions of the PROSPECT model a model of leaf optical properties accounting for the differences between upper and lower faces Speeding up 3D radiative transfer simulations: a physically based approximation of canopy reflectance dependency on wavelength, leaf biochemical composition and soil reflectance Effective GAI for crops is best estimated from reflectance observations as compared to GAI and LAI Optimal learning for GAI and chlorophyll estimation from 1D and 3D radiative transfer model inversion: the case of wheat and maize crops observed by Sentinel2." Thesis, Avignon, 2019. http://www.theses.fr/2019AVIG0708.

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La mesure des caractéristiques des feuilles et du couvert végétal par télédétection est un moyen efficace et non destructif d’effectuer un suivi des cultures, que ce soit pour la prise de décision dans la gestion d’itinéraires techniques an agriculture de précision ou pour le phénotypage au champ pour améliorer l'efficacité de la sélection variétale. Grâce à l’augmentation de la puissance de calcul des machines et à la disponibilité croissante d'images à haute résolution spatiale, les méthodes d’estimation peuvent maintenant bénéficier de simulations plus précises des modèles de transfert radi

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Afonso, Fábio Joaquim Gonçalves. "Equity valuation using accounting numbers : empirical analysis on different valuation methods estimates and how trimming affects explanatory power." Master's thesis, 2021. http://hdl.handle.net/10400.14/36797.

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This dissertation aims to investigate the performance of the Dividend Discount Model (DDM), the Residual Income Valuation Model (RIVM), the Discounted Cash-Flow Model (DCFM), and the multiples-based models (MBM), specifically the Forward Price to Earnings (P/E), when analysing a large sample analysis of US-listed firms. First analysis on the results indicates MBM as the most accurate model. A sensitivity analysis exposed the RIVM as the model most sensitive to changes in assumptions. Further sensitivity was made on the sample selection process where trimming was tested and proved to be reliabl

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Reyneke, Yolande. "The use of case studies for pervasive skills training in ODL accounting education." Diss., 2016. http://hdl.handle.net/10500/22193.

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Studies relating to recent curriculum changes implemented by SAICA and CIMA with an increased focus on pervasive skills are limited. The problem addressed in this study related to the challenge faced by ODL accounting education institutions to deliver practice-ready accounting graduates. This study explored accounting educators’ and students’ perception of whether pervasive skills can be developed effectively through the use of case studies in an ODL environment. The study aimed to determine whether ODL accounting departments should introduce a dedicated case study-based module as part of the

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劉文斌. "Establishing a Cost Accounting System for a Nursing Home by Using the Concept of Activity-based Cost Accounting: A Case Study of Hospital-based Nursing Home." Thesis, 2001. http://ndltd.ncl.edu.tw/handle/38041538468233548785.

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碩士<br>中國醫藥學院<br>醫務管理研究所<br>89<br>As the result of increasing aging people in the past two decades in Taiwan, the nursing homes have burgeoned dramatically. On the other hand, management skills are widespread utilized by hospitals gradually. Hospital-based nursing home are considered as one of the “Center of Cost Responsibility “ in hospital. Therefore, the efficiency of operation of hospital-based nursing home is much emphasized. This is a case study of hospital-based nursing homes. The objective of this study is to establish an Activity-Based Costing (ABC) cost accounting system f

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Tsai, Chia-Shan, and 蔡佳珊. "A Human Resources Allocation model Based on TDABC：A case study on the Accounting Office." Thesis, 2008. http://ndltd.ncl.edu.tw/handle/69984382168253344955.

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碩士<br>開南大學<br>資訊管理學系<br>96<br>Service industry enhances in very high speed at the recently years, service suppliers are all very aggressively to strengthen the service quality in order to satisfy any of customer’s need. Furthermore, since the sources is limited, how to grab highest performance at the bad situation and also have to satisfy any of customer’s need then earn the profit, otherwise; how to allocate and manage human resource to create the biggest profit should be the most important thing that business owner most have a deeply and firstly consideration. The study explored the result

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Lin, Pao-Chu, and 林寶珠. "Activity-Based Costing in Service Industries--A Case Study in a Public Accounting Firm." Thesis, 1994. http://ndltd.ncl.edu.tw/handle/13400870695560436955.

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Chiajen, Wu, and 武嘉仁. "Building A Basin-Based Water Resource Green National Accounting － the Case of Kaoping River Basin." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/00789730900151925163.

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碩士<br>國立臺北大學<br>資源管理研究所<br>92<br>Due to environmental consciousness has been rising, many countries all consider that System of National Accounts which used to represent as the indicator of the living standard formerly is not enough in the topic of environment. Therefore, many systems of Green National Accounting (Integrated Environmental and Economic Accounting) subsuming environment were built, such as like SEEA, ENRAP, SEIREE, NAMEA. Among these, SEEA which was given an impetus by the United Nations and World Bank together is most complete, and following countries are at most. Our Directora

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I-NanLu and 路宜南. "Development of an ABC-Based Performance Management System - A Case Study of University Accounting Office." Thesis, 2013. http://ndltd.ncl.edu.tw/handle/7ty3hr.

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碩士<br>國立成功大學<br>工業與資訊管理學系專班<br>101<br>Nowadays, university ranking in a competitive environment and the oversupply ofhigher education, it requires universities to enforce its competitive ability. Accounting departmentsat universities have also been in the competitive pressure environment, and if relying only on financial report sheet and evidence summary statements, it is unable to survive in such competitive environment.Therefore, we should start to think about a performance evaluation tool to enforce roles and functions of accounting departments from a multiple decision management perspectiv

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Shi, Wen Tai, and 施文泰. "Examining Environmental Performance Indicator based on Environmental Accounting：A Case of Petrochemical Company." Thesis, 2015. http://ndltd.ncl.edu.tw/handle/z2rdcu.

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A, SIOU HUANG, and 黃阿秀. "Building an Interactive Multimedia Learning System Based on Mastery Learning Theory - A Case Study of Accounting Certification Program." Thesis, 2011. http://ndltd.ncl.edu.tw/handle/97277166259974785998.

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碩士<br>亞洲大學<br>光電與通訊學系碩士班<br>99<br>“Introduction to Accounting” is one of the basic professional courses for business students. This is the course that has the most direct influence on business students' academic performance, and the certification for accounting technicians, provides the most immediate evidence of good academic performance. By obtaining a license or a certificate, the students are taking their first step towards demonstrating their professional knowledge, skills, and attitudes. Taiwan, a country that has experienced rapid economic development, relies heavily on commercial activ

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Chen, Che-Wen, and 陳哲文. "An exploration of the financial accounting standards for asset-based commercial papers: Two Case studies of Taiwan corporations." Thesis, 2009. http://ndltd.ncl.edu.tw/handle/47457358427730151727.

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碩士<br>南台科技大學<br>會計資訊系<br>97<br>The trade receivables securitization has become one of the most popular financial instruments for corporations to raise capital. In Taiwan, World Pease Industrial Co.,(WPI) is the first corporation practicing the securitization program with underlying trade receivables and its ABCP was issued in 2004. Later, CMO also issued similar securities to raise the operating capital in 2006. This study reviews the related literatures of ABCP and explores the trading workflows of issuing ABCP by the case of CMO. In addition, financial accounting treatments about ABCP tradin

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Pacheco, Carlota Tomaz da Costa. "Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal." Master's thesis, 2016. http://hdl.handle.net/10362/18657.

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The present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations prescribed in literature.

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Carvalho, Helena Maria Henrique de. "A implementação e manutenção do "activity-based costing" num banco português." Master's thesis, 2008. http://hdl.handle.net/10071/867.

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JEL: M41 – Accounting; G21 - Banks<br>Esta dissertação apresenta um case study e pretende com a resposta à questão de “como e porquê foi implementado e mantido o ABC no Banco Alfa e quais os impactos daí decorrentes?”, contribuir para uma maior compreensão e adopção do ABC. O Banco Alfa faz parte dos cinco maiores grupos financeiros a operar em Portugal. Em consequência das pressões concorrenciais, mudanças estratégicas e alterações na informação de gestão foi contratada uma consultora para conceber um Profitability System (PS), cujo objectivo era o apuramento da rendibilidade por cliente, pr

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Sung, Tai-Yi, and 宋泰宜. "A Study on the Human capital accounting model Building up Based on Resource-Based Mode─ Make up the case of chain Drugstore as the example." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/34833832984025913723.

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碩士<br>中原大學<br>企業管理研究所<br>92<br>Abstract After development for approximately one hundred years, Accounting still only focuses on evaluating tangible assets, e.g. cash flow, factory buildings, equipment, inventory, AR, etc., instead of intangible ones e.g. organizational systems, culture, and human resources. As a matter of fact, human resources are capable of generating profits as well as tangible assets. Further, the effectiveness is far better when organizational innovation and growth is concerned. Human resources facilitate employees to be engaged in merit activities such as carr

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Van, Hoepen Rona. "An analysis of the perceived benefits of a case study-based competition in financial management / Rona van Hoepen." Thesis, 2015. http://hdl.handle.net/10394/15698.

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Students from 24 participating regions take part in teams of four in the CIMA (Chartered Institute of Management Accountants) GBC (Global Business Challenge) annually. The GBC is in the form of a business competition which is based on a case study of a real company. The participants receive the case study on which they should submit a written report. Teams are shortlisted based on the reports, and the shortlisted teams have to prepare a presentation to a panel of judges. This study explores whether participation in the GBC had any benefits for the participants in terms of exposure to various s

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Chiu-Yuan, Chen, and 陳秋遠. "Applying activity-based costing (ABC) to improve the cost accounting system in a hospital - A Case Study of nursing Departmental Costs." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/62974697239478393516.

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碩士<br>南台科技大學<br>會計資訊系<br>98<br>The reimbursement systems in Taiwan are changing recently, it moves from fee-for-service (FFS) to global budgeting or relative value units (RVUs). This leads health care organizations have to bear more financial risks than before and results in focusing on cost analysis and cost containments. The contribution of the study is applying activity-based costing (ABC) to construct the cost allocation systems from nursing departments (cost centers) to revenue centers. It can help managers to understand the health care costs accurately and enhance the efficiency of manag

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Yong-Fu, Jiang, and 江永富. "Applying activity-based costing (ABC) to improve the cost accounting system in a hospital - A Case Study of Medical Technology Departmental Costs." Thesis, 2010. http://ndltd.ncl.edu.tw/handle/46613111286695071515.

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碩士<br>南台科技大學<br>會計資訊系<br>98<br>Applying activity-based costing (ABC) to improve the cost allocation in health care organizations is a hot issue in practice and in academics. Due to previous studies about ABC focus on the cost allocations in product lines or in a department rather than across departments. The study focuses in cost allocations across departments. Health care expenditures are increasing rapidly in these years, it leads to reform the reimbursement systems in order to control the expenditures. The reimbursement systems gradually move from fee-for-services (FFS) to global budgeting

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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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Brito, Jaqueline do Rosário Rosa. "A institucionalização de um novo sistema contabilístico: o caso da reforma da contabilidade pública no Governo Central de Cabo Verde." Doctoral thesis, 2018. http://hdl.handle.net/1822/54943.

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Tese de Doutoramento em Ciências da Administração<br>A presente tese versa o processo de reforma da contabilidade pública no Governo Central de Cabo Verde, abrangendo o período a partir de 2001 até à atualidade, analisando quais foram os fatores que impulsionaram a reforma. Este período foi particularmente importante, pois marcou a introdução, pela primeira vez, da contabilidade patrimonial em regime de acréscimo. O objetivo deste trabalho consiste principalmente em descrever a evolução e a situação atual do sistema contabilístico cabo-verdiano ao nível do governo central, discutindo com

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Hong, Cheng. "Dynamic capabilities in private hospitals: a case-based research of Henan Shengde Hospital." Doctoral thesis, 2021. http://hdl.handle.net/10071/25076.

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China's medical industry is in the stage of transformation. As new reform policies are released frequently and increasing number of private hospitals entry the medical industry, the external environment is constantly changing. Why is Henan Shengde Hospital capable to survive and prosper through market changes but others fail? This study adopts Dynamic Capability Approach and investigates the role of dynamic capabilities in achieving superior medical staff satisfaction. The main purpose of this study is to examine the importance of dynamic capabilities for Henan Shengde Hospital to cope with t

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