by Fong Kwan-ting, Ronald, Koo Cheuk-wah, Anthony. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1994. / Includes bibliographical references (leaves 56-58). / ACKNOWLEDGEMENT --- p.i / ABSTRACT --- p.ii / TABLE OF CONTENTS --- p.iii / LIST OF FIGURES --- p.v / LIST OF EXHIBITS --- p.vi / Chapter / Chapter I. --- INTRODUCTION --- p.1 / Objective of this Project --- p.2 / Planning and Allocating Resources --- p.2 / Controliing Operations --- p.3 / Evaluating the Performance of Segment Managers --- p.3 / Background of C&P Company -- a Hypothetical Case --- p.3 / Chapter II. --- LITERATURE REVIEW --- p.5 / Marketing Performance Assessment --- p.5 / Marketing Efficiency --- p.6 / Marketing Effectiveness --- p.7 / Marketing audit --- p.7 / Marketing effectiveness --- p.9 / Recent Developments of Marketing Performance Assessment --- p.10 / Concluding Remarks --- p.13 / Segmental Contribution Analysis --- p.14 / Terminologies Used in Segmental Contribution Analysis --- p.14 / Direct fixed costs --- p.14 / Common fixed costs- --- p.15 / Contribution margin --- p.15 / Performance margin --- p.15 / Segment margin --- p.15 / Residual income analysis --- p.16 / Net income --- p.16 / Segmental Contribution Accounting System --- p.16 / Application of the Proposed Segmental Contribution Accounting System --- p.18 / Contribution margin --- p.18 / Segment margin --- p.18 / Evaluating segment manager's performance --- p.19 / Concluding Remarks --- p.19 / Chapter III. --- SYSTEM DESIGN FOR THE C&P COMPANY --- p.21 / Prototype --- p.21 / Input Formats --- p.21 / Output Formats --- p.22 / Structure Analysis --- p.22 / Data Flow Diagram --- p.22 / System Dictionary --- p.23 / Transform Descriptions --- p.23 / Chapter IV. --- CONCLUSION & DIRECTION FOR FUTURE RESEARCH --- p.24 / EXHIBITS --- p.25 / BIBLIOGRAPHY --- p.56

by Lo Wai Sum, Wong Yau Yung, Catherine. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1981. / Bibliography: l. 182.

M.Com. (Accounting) / Please refer to full text to view abstract

by Pang Yan-foo. / Thesis (M.B.A.)--Chinese University of Hong Kong, 1981. / Bibliography: l. 166.

M.Comm. / The primary objective of the dissertation is: • To explain the design and implementation of effective accounting systems and procedures in a small organisation with a workforce of less than 100 employees. The secondary objectives of the dissertation are as follows: • To explain the nature of current non-value adding accounting systems and procedures whch the small organisation should change or eliminate; • To explain the nature of desired value-adding accounting systems and procedures which should be introduced by the small organisation; • To explain management involvement and participation in the design and implementation of accounting systems and procedures manuals in a small organisation; • To explain the purpose, objectives, need for and basic writing principles which a written accounting procedure of a small organisation must adhere to; • To explain the steps to be followed to design and implement an accounting system and procedure; and • To propose suggestions and recommendations with reference to the design and implementation of accounting systems and procedures. • To determine the minimum and maximum accounting systems and procedures that needed to be implemented in the small organisation; • To identify the shortcomings and positives regarding the information supplied by the current Accounting systems. All of the abovelisted primary and secondary objectives have effect on a small organisation with less than 100 employees, a limited cashflow and which pays limited attention to procedures, due to time constraints. The time constraints relate primarily to the limited workforce.

published_or_final_version / Business Administration / Master / Master of Business Administration

M.Com. / Please refer to full text to view abstract

M.Com. (Business Management) / Please refer to full text to view abstract

The subject of this study was the development of a computer-based system for the modeling of costing assumptions in an academic department. Initially, costing assumptions were defined as those assumptions made in the selection of costing sources and apportioning procedures in cost studies. The major theme of this study was that the system should allow for multiple sets of costing assumptions to be modeled, and it should allow for a very low level of cost disaggregation. This modeling system allows costs to be attached to individual course enrollments, and it also allows multiple departmental cost studies to be performed simultaneously so that any two may be compared for sensitivity analysis.

Research object: information systems for accounting data processing. Research aim: to analyse the aspects, criteria and indices of the quality of integrated accounting data processing and to evaluate the quality of integrated data processing in four information systems of accounting data processing. Objectives: • To analyze the theoretical aspects of integrated accounting data. • To analyze the types of information systems used for accounting data processing. • To choose the methods for the quality analysis of information systems of integrated data processing and to form evaluation system of criteria. • To choose the matrices of information systems of integrated data processing indices and to identify their meaning. • To determine the meanings of indices of the four information systems of integrated accounting data processing and evaluate their ability to manage data. Research methods: monographic, comparing, logical analysis and generalization, data analysis and systemizing, graphical representation, observing, questionnaire, statistic managing of data, evaluation, generalizing and other scientific research methods. After the analysis of foreign and Lithuanian references, the conception of integrated accounting data processing was defined and the evaluation aspects were determined. The model of evaluation of integrated data processing quality has also been created. The system of criteria and indices was created and the methods of denoting the meaning were chosen. On the... [to full text]