Cost accounting

Planning involves selecting a course of action and specifying how the action will be implemented. The first step in planning is to identify the various alternatives. Next, the alternative that does the best job of furthering the organization’s objectives is selected. Management’s plans are usually expressed in budgets. Typically, budgets are prepared annually under the direction of the controller, who is the manager of the accounting department.

70p phamcanhtoan398 20-10-2012 99 15   Download

Accounting cotss ( explicit costs ) Là những chi phí bằng tiền thực tế chi ra (tiền công, tiền lương tháng, tiền mua nguyên vật liệu, tiền thuê mặt bằng…) cộng thêm chi phí khấu hao tài sản cố định. Chi phí ẩn ( implicit costs ) Là chi phí liên quan đến những cơ hội đã đã bị bỏ qua do nguồn lực của hãng không được sử dụng vào công việc đem lại nhiều giá trị nhất. Chi phí chìm ??? .

28p coc_xanh 18-01-2013 119 11   Download

After completing this chapter you should be able to: Describe how the historical cost principle applies to plant assets, explain the concept of depreciation and how to compute it, explain how to account for the disposal of a plant asset,...and other contents.

78p yenhinguyen0504 06-04-2017 57 5   Download

After completing this chapter you should be able to: Determine how to classify inventory and inventory quantities, explain the accounting for inventories and apply the inventory cost flow methods, explain the financial effects of the inventory cost flow assumptions, explain the lower-of-cost-or-market basis of accounting for inventories,...and other contents.

66p yenhinguyen0504 06-04-2017 57 4   Download

Master's thesis "Factors impacting on abnormal investment of listed firms in Ho Chi Minh stock exchange" to study factors impacting on abnormal investment in Vietnam, namely that factors are free cash flow and dividends. To achieve the main purpose, the study aims to first classify abnormal investment into two categories, over- and under-investment, by using an accounting-based framework developed by Richardson (2006) and Guariglia and Yang (2016).

125p caongulam 10-11-2023 19 7   Download

Managerial Economics - Homework 6: Cost analysis provide students with knowledge about the opportunity cost of pursuing a full-time MBA degree; the basic difference between economic cost and accounting cost; the minimum efficient scale; a firm experiences economies of scope; allocating shared fixed costs among multiple products;...

5p flynn_beret 03-04-2022 21 2   Download

Research on solutions to perfect cost, revenue, and performance manangement accounting based on the results of the current situation survey and systematize the theory in the listed construction companies on the stock market...

34p kethamoi12 15-05-2021 19 4   Download

Based on the literature review to build preliminary theoretical research framework, determine the research gap; research problem, synthesis of factors affecting the decision to apply material flows cost accounting...

27p angicungduoc11 17-04-2021 33 7   Download

Originating from the research objectives and questions, the main research subjects include: cost information, use of cost information, performance results, factors affecting the use of cost information and contacts. The relationship between the use of cost information to performance.

28p nguathienthan10 23-02-2021 29 3   Download

The dissertation focuses on cost accounting and higher education service cost calculation at four (04) training institutions directly under the Ministry of Finance.

28p trinhthamhodang1217 14-01-2021 21 2   Download

In recent years, there have been many domestic and foreign studies researching on issues related to management accounting in general, management accounting of revenue, expenses and business results in particular. This showed that it is a matter of timing and meaningful both in theory and practice.

24p trinhthamhodang8 20-10-2020 43 3   Download

In this thesis, we investigate the problem of IoT services deployment in Cloud-Fog system to provide IoT services with minimal resource usage cost. We for-mulate the problem using a Mixed-Integer Linear Programming model taking into account the characteristics of computing and transmission resources in Cloud-Fog system as well as the IoT services specific requirements.

55p tamynhan0 04-07-2020 15 3   Download

The dissertation provides an overview of issues related to the organization of the cost management accounting information system and the organizational factors affecting the quality of the cost management accounting information.

26p cothumenhmong6 17-07-2020 34 2   Download

The object of study is defined as: Production cost and price management accounting of irrigation construction works at irrigation construction companies in Vietnam. As a contractor for irrigation works for the investor ( excluding the investor who has established the PMU).

27p kequaidan6 15-07-2020 10 1   Download

Enterprise Resource Planning (ERP) system is one of the most popular forms of IT for businesses at present. Deriving from efforts to rationalize lead times and possession stock costs, the 80’s manufacturing resource planning (MRP II) is developed into ERP system considered as the standard that integrates business processes throughout the organization, which in turn enhances operational efficiency (Akkermans, Bogerd, Yücesan, & Van Wassenhove, 2003; Davenport, 1998). Callaway (1999) states that the ERP system promises to achieve benefits in both tangible (e.g.

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This study examines the relationship between cost reduction strategies and the growth of manufacturing companies in Nigeria using data from annual reports of 40 manufacturing companies quoted on the Nigeria Stock Exchange within the period of 2012-2016.

8p lucastanguyen 01-06-2020 36 2   Download

In this study an attempt is made to explore cost and management practices by selected 30 firms at Hubballi-Dharwad. The data collection methodology of the study is questionnaire survey.

9p guineverehuynh 21-06-2020 21 2   Download

The objective of the current study is to investigate the role of cost accounting system (CAS) on supply chain operations by considering the internal and external contingent factors.

12p tocectocec 24-05-2020 16 1   Download

The research objective of the thesis is to research and find solutions to improve cost management accounting in Vietnamese paper manufacturing enterprises to meet the information needs for managers in an increasingly tough competition environment as well as enhancing the adaptability of businesses to the impact of Industrial Revolution 4.0 taking place on a global scale.

26p enzoenzo 05-01-2020 44 5   Download

Studying and proposing solutions to improve management accounting of cost of road construction cost at civil engineering construction corporations under the MOT in the context of market economy and international economic integration.

27p quenchua 28-09-2019 58 4   Download