Organizing management accounting

The study aims to compare the use of strategic management accounting (SMA) by organizational structure (level of autonomy, year of establishment, and student size) of Vietnamese public universities. Survey data was collected from 142 accountants of Vietnamese public higher education institutions through questionnaires and regression analysis using SPSS 22 software.

7p viengfa 28-10-2024 0 0   Download

-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).

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The results of the research showed that paying attention to employees' motivational factors and their needs and paying attention to individual differences of each employee is one of the most important factors. Which can be achieved in the productivity of human resources and one of the essential conditions for achieving the goal in every way is to provoke and motivate and respond to the people who do it. Factors like meritocracy, awarding rewards to better services, preventing and disrupting individual choices are one of the most important motivations and responses.

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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.

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The objective of the thesis is to study and propose solutions to perfect the MAIS organization of confectionery manufacturing joint-stock enterprises in Hanoi to meet management requirements in the context of globalization and implementation of the industrial revolution 4.0.

26p trinhthamhodang7 27-08-2020 36 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 32 2   Download

Management accounting was early studied worldwide. According to some researcher, the term management first appeared in the USA in the early 19th century.

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The basic objective of the thesis is to research and propose solutions to help implement MAI, in order to provide useful information to management in terms of controlling INV in the supply chain and making effective business decisions and improving the efficiency of managing INV for The Vietnamese paper manufacturing enterprises.

31p cothumenhmong6 17-07-2020 13 2   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.

270p kequaidan6 15-07-2020 18 2   Download

This study makes an original contribution to both of theory and practice through forming and validating the ERP success model for accounting professionals only. In a little more detail, it provides empirical evidence regarding Hunton’s accounting value chain (2002). In addition, it discovers and proves effective use as the most appropriate system-use concept so far. Moreover, it makes an effort to investigate outcomes of accounting benefits perceived from ERP system, which related-studies are much further underresearched.

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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

(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

(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

(BQ) In the previous chapters we considered how information could be developed to help managers make decisions. In this chapter we will discuss the fundamentals of management control systems. After studying this chapter you should be able to: Explain the role of a management control system, identify the advantages and disadvantages of decentralization, describe and explain the basic framework for management control systems.

32p tangtuy16 02-07-2016 56 5   Download

(BQ) Chapter 14: Business unit performance measurement. We described the organization of the firm in Chapter 12 by referring to responsibility centers: cost centers, profit centers, and investment centers. In this chapter, we develop and analyze performance measures for investment centers. Recall that in an investment center, managers have responsibility for asset deployment in addition to revenue and cost responsibilities.

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(BQ) Chapter 15: Transfer pricing. A common example of decentralized decision making occurs when business units (divisions) within the organization buy goods and services from one another and when each is treated as a profit center (i.e., when each unit manager is evaluated on reported unit profit). When such an exchange occurs, the accounting systems in the two divisions record the transaction as if it were an ordinary sale (purchase) to (from) an external customer (supplier).

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(BQ) Chapter 18: Performance measurement to support business strategy. As we noted at the beginning of chapter 1, the goal of cost accounting is to help managers maximize value creation in organizations. In this chapter, we introduce methods and measures links performance measures to business strategy.

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The research objectives: Cost control accounting information system is a useful tool to help enterprise managers to control costs. The research objective of the thesis is to study the status that how has the cost management a ccounting information system been organized in Garment Enterprises in Vietnam? Thence the proposal of solutions to organizing the cost control accounting system in enterprises will be made in order to exploit the benefits of this system for the enterprise management.

0p nguyenthiminh32 12-07-2014 66 7   Download

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 96 15   Download

INTERNAL CONTROL BASED ON THE COSO REPORT Objective  To use COSO, the Corporate Governance model, and COBIT, the Information Technology Governance framework, to achieve compliance with the SARBANES-OXLEY law 1 .Scope  New paradigms.  Methodology concepts of COSO.  MEYCOR COSO AG basics, a tool for implementing internal control based on the COSO report.

36p namson94 20-07-2012 125 32   Download