Cost management accounting
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The purpose of this study is to explore the application of cost management accounting practices in the product life - cycle in Vietnamese mechanical manufacturing enterprises (VMMEs). The sample was collected from a survey of senior executives, chief accountants and workshop foremans of 79 VMMEs from December 2020 to April 2021.
13p toduongg 24-08-2024 3 1 Download
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-The discussion of the international standards in general, and the international accounting standards in particular are admittedly recognized as messing with de facto truths. Purchasing management for trading with the IMF is an essential issue which should be considered in the organization structure. This research has aimed to draw the attention of the Commission of international Accounting standards to a simple part within the international Accounting standard which is (borrowing costs).
13p longtimenosee10 26-04-2024 3 2 Download
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This study investigates the role of supply chain accounting information system to create competitive advantage for Iraqi General Commission for Taxation. Interviews were conducted from selected officials of Taxation department. The results showed that all the respondents agreed that supply chain accounting information system is a useful approach to create competitive advantage in term of cost reduction, enhancing operational efficiency, increasing the scope of organization and strengthen the internal control system.
5p longtimenosee10 26-04-2024 7 2 Download
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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 40 3 Download
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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 32 2 Download
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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 9 1 Download
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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.
270p kequaidan6 15-07-2020 18 2 Download
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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 34 2 Download
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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 19 2 Download
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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 42 5 Download
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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 57 4 Download
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This is one of important research directions of management accounting (MA) in many decades because it directly affects cost accounting (CA) and responsibility accounting (RA); it serves as the basis to measure efficiency and is also used for many purposes such as: planning, allocating resources, co-coordinating operations, motivating and encouraging employees…. (Birnberg et al, 2006).
17p bibianh 25-09-2019 43 3 Download
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Doctoral thesis summary: Organizing management accounting information system to strengthen management of construction costs in the enterprises of Song Da corporation
32p bibianh 25-09-2019 50 3 Download
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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.
28p dungmaithuy 18-09-2019 36 4 Download
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The thesis aims to study the factors affecting the application of cost management accounting in enterprises of exploiting, processing and trading construction stone in the Southeast provinces. For details, please refer to the thesis.
28p dungmaithuy 18-09-2019 44 4 Download
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(BQ) Chapter 1 - Cost accounting: Information for decision making. After studying this chapter you should be able to: First, describe the way managers use accounting information to create value in organizations. Second, distinguish between the uses and users of cost accounting and financial accounting information. Third, explain how cost accounting information is used for decision making and performance evaluation in organizations.
39p tangtuy16 02-07-2016 86 5 Download
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(BQ) Chapter 2: Cost concepts and behavior. Chapter 2 covers cost concepts and behavior. You want to be certain that you have a thorough understanding of these concepts before going forward. Understanding of the concepts in Chapter 2 is critical for success in this course.
36p tangtuy16 02-07-2016 55 5 Download
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(BQ) Chapter 3: Fundamentals of cost-volume-profit analysis. In order to be a well prepared leader and manager, one must have a systematic method of analyzing the ever changing environment. Chapter 3 focuses on how decision-makers analyze changes in the volume of sales.
34p tangtuy16 02-07-2016 59 5 Download
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(BQ) Chapter 4: Fundamentals of cost analysis for decision making. Now that you are comfortable with CVP analysis and the impact of fixed versus variable costs, we can extend the concepts and apply the theories to a multitude of business conditions.
34p tangtuy16 02-07-2016 69 5 Download
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(BQ) Chapter 7: Job costing. After studying this chapter you should be able to explain what job and job shop mean. Assign costs in a job cost system. Account for overhead using predetermined rates. Apply job costing methods in service organizations. Understand the ethical issues in job costing, and describe the difference between jobs and projects.
40p tangtuy16 02-07-2016 92 7 Download