Usefulness of cost accounting

This study assesses factors affecting the intention to apply modern management accounting (MMA) in manufacturing enterprises in central Vietnam. SPSS and SmartPLS software are used to process data collected from 150 senior leaders and chief accountants in manufacturing enterprises. Research result shows that there are eight factors affecting the intention to apply MMA, including Perception of usefulness, perception of the application’s ease, manager’s attitude, subjective norms, factors belonging to the business, low-cost strategy, differentiation strategy, and business environment.

15p leminhvu111 07-06-2024 1 0   Download

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 3 1   Download

Continued part 1, part 2 of ebook "Structural connections for lightweight metallic structures" includes the following main contents: FSW of lap and T-joints; lightweight stiffened panels fabricated using emerging fabrication technologies, fatigue behaviour; damage tolerance of aircraft panels taking into account residual stress; multi-material adhesive joining in the automotive sector; welded aeronautical structures, cost and weight considerations;...

134p khuynhlinhnguyet1009 05-04-2024 3 1   Download

This study aimed to identify the role of the use of modern administrative techniques in managerial accounting, which is the target cost technology and cost technology based on activities and quality cost technology, value engineering technology in reducing production costs in Jordanian industrial companies listed on the Amman Stock Exchange, as these technologies demonstrated its high ability to reduce costs in industrial companies and provide the necessary information to the higher departments to take appropriate decisions, which guaranteed these companies competing in the market and conti...

10p longtimenosee07 29-03-2024 7 2   Download

This paper presents the impact of applying the supply chain management (SCM) on the earning field to optimize productivity and decreasing cost which will have a direct impact on the income in the market. By developing out the measurement of future prospect, this research have used the future market value as a new indicator, where the accounting information have a significant effect on an investment decision. This moderated multiple regression has used the dividend policy, where played a critical role in signaling communication.

11p longtimenosee06 27-03-2024 5 2   Download

Part 1 of ebook "Human resource accounting: Advances in concepts, methods, and applications" provides readers with contents including: role of human resource accounting; uses for managers and human resource professionals; accounting for human resource costs; measuring human resource costs - concepts and methods;...

165p tuongnhuoclan 27-11-2023 5 3   Download

Part 1 of ebook "Introduction to managerial accounting (5th edition)" provides readers with contents including: managerial accounting and the business environment; managerial accounting and cost concepts; systems design - job-order costing; systems design - activity-based costing; systems design - process costing; cost behavior - analysis and use;...

280p tuongnhuoclan 27-11-2023 7 5   Download

Continued part 1, part 2 of ebook "Practical lean accounting: A proven system for measuring and managing the lean enterprise (Second edition)" provides readers with contents including: using the box score; calculating product costs-features and characteristics; eliminating more wasteful transactions; sales, operational, and financial planning (SOFP); lean financial accounting II; the lean enterprise; target costing; expanding value streams outside our four walls;...

235p tuongnhuoclan 27-11-2023 4 4   Download

Ebook "Accounting control and financial strategy: Teachers' manual" accompanies the casebook of the same title. The selection of cases in financial control and strategy is designed for advanced students, for use as part of an M.B.A. curriculum, in executive courses and in third-year accounting courses. Topics covered include relevant costing, cost control systems, capital investment appraisal, financial analysis and management control systems.

102p tuongnhuoclan 27-11-2023 9 4   Download

Ebook "Accounting control and financial strategy: A Casebook" cover such topics as relevant costing, cost control systems, capital investment appraisal procedures, financial analysis and investment centre control systems. Each case has been chosen because it has been proved in years of use to be a practical and useful vehicle for assisting in the development of understanding of the subjects covered.

190p tuongnhuoclan 27-11-2023 5 4   Download

In ebook "Debt to society: Accounting for life under capitalism" Miranda Joseph explores modes of accounting as they are used to create, sustain, or transform social relations. Envisioning accounting broadly to include financial accounting, managerial accounting of costs and performance, and the calculation of “debts to society” owed by criminals, Joseph argues that accounting technologies have a powerful effect on social dynamics by attributing credits and debts.

242p tuongnhuoclan 27-11-2023 8 5   Download

Ebook "Personal finance (10th edition)" provides practical guidance on how students can achieve peace of mind with regard to their financial situation. It provides many financial planning tools using a step-by-step approach to help students identify and evaluate choices as well as understand the consequences of decisions in terms of opportunity costs.

852p tuongnhuoclan 27-11-2023 10 6   Download

Continued part 1, part 2 of ebook "The Routledge companion to financial accounting theory" provides readers with contents including: valuation models - an issue of accounting theory; earnings management - implications and controversies; agency theory - usefulness and implications for financial accounting; disclosure and the cost of capital - a survey of the theoretical literature;...

303p mocthanhdao0210 19-11-2023 8 5   Download

Part 1 of ebook "The Routledge companion to financial accounting theory" provides readers with contents including: development of financial accounting theory; history of financial accounting theory in Britain; financial accounting and reporting in the United States of America – 1820 to 2010, toward sunshine from shadows; evolution of early practice descriptive theory in accounting; accounting and the decision usefulness framework; price variation and inflation accounting research;...

256p mocthanhdao0210 19-11-2023 8 4   Download

Part 1 of ebook "Using Excel and Access 2013 for accounting" provides readers with contents including: Excel for accounting; Chapter 1 - Excel tour; Chapter 2 - Excel basics; Chapter 3 - Financial statement analysis; Chapter 4 - Depreciation; Chapter 5 - Loan and bond amortization; Chapter 6 - Cash budgeting; Chapter 7 - Other topics: present/future values, predicting costs, and allowance for uncollectible accounts;...

198p mocthanhdao0210 19-11-2023 9 5   Download

Continued part 1, part 2 of ebook "Using accounting and financial information: Analyzing, forecasting, and decision making" provides readers with contents including: Chapter 5 - Long-term financial forecasting; Chapter 6 - Operating budgets; Chapter 7 - Cost–volume–profit relationships; Chapter 8 - Capital budgeting;...

77p mocthanhdao0210 19-11-2023 8 4   Download

Part 1 of ebook "Cost accounting for dummies" provides readers with contents including: understanding the fundamentals of costs; planning and control; brushing up on cost accounting basics; using cost-volume-profit analysis to plan your business results; more activity, more cost - activity-based costing;...

178p mocthanhdao0210 20-11-2023 10 5   Download

Ebook "Accounting case studies: The application of accounting information for control and decision-making" collection of case studies has been assembled to enable business students to gain experience in producing and using accounting information which will help owners and managers to attain their overall objectives. This book seeks rather to illustrate, by means of cases based on actual or closely simulated business situations, how use can be made of accounting information to assist in making decisions and controlling a business.

97p mocthanhdao0210 19-11-2023 7 5   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 11 7   Download

Ebook "Environmental management accounting for cleaner production" reveals a set of tools for companies to collect, evaluate and interpret the information they need to estimate their potential to use cleaner production to realize cost savings and to make the best decisions about the available cleaner production options.

499p loivantrinh 29-10-2023 5 3   Download