The purpose of this single case study was to investigate the variables that determine the perceived success of the costing management of Mandela Bay Development Agency Projects (MBDA). Eleven propositions namely Strategic Planning, Stakeholders, Procurement Processes, Contracts, Design Management, Implementation Management, Internal Regulatory Structures, Outside Advice, Human Behaviour, Risk Management and Governance Structure, were identified that could influence costing management of MBDA projects. By using qualitative research methods, the MBDA was compared with three other agencies with similar mandates, by means of four semi-structured interviews, in order to identify similarities and differences between the organisations in terms of costing management. The results of nine in-depth interviews with MBDA project role players, with open ended questions about the participants’ views on the factors that influence costing management, were used to discover themes that were overlooked in the proposed model of perceived success of costing management of MBDA projects. Most of the propositions as per the proposed model for the perceived success of costing management of MBDA projects were confirmed to have a positive relationship to the costing management of MBDA projects. The model was revised after the results were presented to include two ante-ceding variables that were overlooked in the literature review, but emerged from the data namely Funding Model and Compliance to Legislation. The identification of the additional variables namely Team Dynamics (replacing Human Behaviour) and Planning Model are important aspects to be considered in relation to the costing management of MBDA projects. With the focus on good governance and the MBDA’s good record of clean and unqualified audits, it is to be noted that the performance of government projects is usually measured against progress and expenditure and not necessarily against the value for money and the quality of the completed project.

Measuring the success of Activity Based Costing (ABC) is part of a more general challenge of measuring the success of any major change in managerial methods. The past thirteen years have seen accelerated rates of change in the South African Post Office (SAPO). However little is known about `'Measuring the successful implementation of ABC in (SAPO)''. The objectives of this study is to research the perceptions of staff regarding the successful implementation of ABC, the benefits of ABC implementation and the conditions that affect the potential benefits from the successful implementation of ABC. This will allow organisations and provide them with relevant information that will enable them to make better decisions with regard to measuring the successful implementation of ABC. To achieve these objectives a questionnaire was prepared and handed out to the finance staff of the SAPO. They were asked to respond to the questionnaire on their experience and their perceptions on the implementation of ABC. 121 questionnaire were returned generating a 38% response rate. The findings in this study highlighted that top management fails in giving active support to the implementation of ABC and the technical factors were perceived as standing in the way of the successful implementation of ABC. These were training, the high cost of implementing ABC, the lack of software packages, the lack of data requirements and co-operation between departments. From the finding the recommendation was made were general strategies were suggested for the SAPO for measuring the successful implementation of ABC. / Business Management / M.Tech. (Business Administration)

This study examined the nature and extent of relations between Management of Technology [MOT] and cost management. It explores the roles of competencies and competency measurement in these relations and its associations with company performance. The problem statement asks how the MOT community deals with cost management, whether MOT-based cost management competencies can be isolated and measured, whether a tool for measurement can be created, tested and validated and indeed whether it can be used to assess relations between MOT-based cost management competencies and company performance. To answer these questions, a MOT-based cost management competency index is formulated, consisting of problem statements representing MOT-based cost management insights, knowledge and practices. Designed in the format of a typical research survey, the index is used to source data from sampled companies listed on the Johannesburg Stock Exchange [JSE]. Although too small a sample to generalise about the population, sufficient data is collected and processed with statistical software programs. A second set of variables, about financial performance of the responding companies, consists of Asset Turnover [ATO] and Return on Assets Managed [ROAM]. Data for these variables is sourced from their annual financial statements and processed into ATO and ROAM indicators. The combined research data set is used to critically describe statistical qualities of variables such as ATO, ROAM, MOT-based cost management competencies of company executives, their education and exposure to the executive management teams in their respective organizations. The research data is subsequently subjected to correlation analysis, as foundation for hypothesis testing. Among the relationships described by correlation analysis and warranting further examination with regression analysis, are associations between MOT-based cost management competencies and ATO and between Education and MOT-based cost management competencies. The former association is found to be not significant, having the research hypothesis rejected. A significant association between Education and MOT-based cost management competencies is indeed found. Utilizing regression equations yielded by the analyses, the predictive capacity of regression analysis is used to demonstrate results of interventions in those associations postulated in the research hypotheses. The study concludes that it achieved a qualified success in its first objective, which was to formulate a MOT-based cost management competency index, and to demonstrate its application as measurement and management tool on executive managers of JSE-listed companies. The study failed in its second objective, which was to demonstrate a significant association between MOT-based cost management competencies and financial performance of sampled companies. Critical perspectives on the data and the associations tested reveal important shortcomings in the research. These perspectives do though create opportunities for refinement of the MOT-based cost management competency index as measurement and management tool, validation of its status, and indeed demonstration of its business value to the MOT and business community in particular. In closure, the study was meant as a contribution to the discourse on a credo for MOT and the MOT body of knowledge, and it subjects itself to critical analysis by the research community so as to establish whether it succeeded in indeed making such a contribution. / Business Management / M.Tech. (Business Administration)

This study examined the nature and extent of relations between Management of Technology [MOT] and cost management. It explores the roles of competencies and competency measurement in these relations and its associations with company performance. The problem statement asks how the MOT community deals with cost management, whether MOT-based cost management competencies can be isolated and measured, whether a tool for measurement can be created, tested and validated and indeed whether it can be used to assess relations between MOT-based cost management competencies and company performance. To answer these questions, a MOT-based cost management competency index is formulated, consisting of problem statements representing MOT-based cost management insights, knowledge and practices. Designed in the format of a typical research survey, the index is used to source data from sampled companies listed on the Johannesburg Stock Exchange [JSE]. Although too small a sample to generalise about the population, sufficient data is collected and processed with statistical software programs. A second set of variables, about financial performance of the responding companies, consists of Asset Turnover [ATO] and Return on Assets Managed [ROAM]. Data for these variables is sourced from their annual financial statements and processed into ATO and ROAM indicators. The combined research data set is used to critically describe statistical qualities of variables such as ATO, ROAM, MOT-based cost management competencies of company executives, their education and exposure to the executive management teams in their respective organizations. The research data is subsequently subjected to correlation analysis, as foundation for hypothesis testing. Among the relationships described by correlation analysis and warranting further examination with regression analysis, are associations between MOT-based cost management competencies and ATO and between Education and MOT-based cost management competencies. The former association is found to be not significant, having the research hypothesis rejected. A significant association between Education and MOT-based cost management competencies is indeed found. Utilizing regression equations yielded by the analyses, the predictive capacity of regression analysis is used to demonstrate results of interventions in those associations postulated in the research hypotheses. The study concludes that it achieved a qualified success in its first objective, which was to formulate a MOT-based cost management competency index, and to demonstrate its application as measurement and management tool on executive managers of JSE-listed companies. The study failed in its second objective, which was to demonstrate a significant association between MOT-based cost management competencies and financial performance of sampled companies. Critical perspectives on the data and the associations tested reveal important shortcomings in the research. These perspectives do though create opportunities for refinement of the MOT-based cost management competency index as measurement and management tool, validation of its status, and indeed demonstration of its business value to the MOT and business community in particular. In closure, the study was meant as a contribution to the discourse on a credo for MOT and the MOT body of knowledge, and it subjects itself to critical analysis by the research community so as to establish whether it succeeded in indeed making such a contribution. / Business Management / M.Tech. (Business Administration)

Measuring the success of Activity Based Costing (ABC) is part of a more general challenge of measuring the success of any major change in managerial methods. The past thirteen years have seen accelerated rates of change in the South African Post Office (SAPO). However little is known about `'Measuring the successful implementation of ABC in (SAPO)''. The objectives of this study is to research the perceptions of staff regarding the successful implementation of ABC, the benefits of ABC implementation and the conditions that affect the potential benefits from the successful implementation of ABC. This will allow organisations and provide them with relevant information that will enable them to make better decisions with regard to measuring the successful implementation of ABC. To achieve these objectives a questionnaire was prepared and handed out to the finance staff of the SAPO. They were asked to respond to the questionnaire on their experience and their perceptions on the implementation of ABC. 121 questionnaire were returned generating a 38% response rate. The findings in this study highlighted that top management fails in giving active support to the implementation of ABC and the technical factors were perceived as standing in the way of the successful implementation of ABC. These were training, the high cost of implementing ABC, the lack of software packages, the lack of data requirements and co-operation between departments. From the finding the recommendation was made were general strategies were suggested for the SAPO for measuring the successful implementation of ABC. / Business Management / M.Tech. (Business Administration)

The Water Trading Entity (WTE) is a subdivision of the Department of Water and Sanitation responsible for water infrastructure and resource management. Despite ABC implementation at the WTE, the water resource management charge remains high, raising concern. This study aimed to establish what influence ABC implementation has on this charge. Through semi-structured interviews, the study found that the steps and factors generally associated with successful ABC implementation are partially followed, but undefined duplicated activities exist, due to insufficient training and limited technology. The study found that ABC implementation has minimal influence on the increase of the charge. When deciding on the charge, factors such as capping play a role, therefore limiting ABC use. Further research on ABC implementation in government departments can be conducted to ascertain how they can adhere to policies without compromising the use of ABC and identify the skills and training needs for an effective ABC implementation / Management Accounting / M.A. (Accounting Sciences)

Abstracts in English, Xhosa and Afrikaans / The South African Social Security Agency (SASSA) is the mechanism that enables service delivery to alleviate poverty in South Africa through the payment of social grants as mandated by the Social Security Agency Act No. 9 of 2004. The rapid increase of social grant beneficiaries in the past decade, fuelled by social inequality, directly affects the administration cost associated with social grants. This study aimed to investigate the allocation of indirect costs related to the administrative elements that makes it possible for SASSA to pay social grants. Semi-structured interviews were conducted; the study concluded that ABC (activity-based costing) could be implemented as an alternative to the traditional costing (TC) method on a pilot project basis. The study also recommended a framework for SASSA to consider in laying the foundation to start the process of ABC implementation. Drawing from the research conducted, further studies on the implementation of ABC principles within the public sector could be pursued. / Ejensi ya Vuhlayiseki bya Vanhu ya Afrika Dzonga ku nga South African Social Security Agency (SASSA) i ndlela leyi endlaka leswaku mphakelo wa vukorhokeri wu koteka ku hunguta vusweti eAfrika Dzonga hikwalaho ka ku hakeriwa ka timalimpfuneto ta vanhu (social grants) tanihileswi swi pfumeleriweke hi Nawu wa Social Security Agency Act 9 wa 2004. Ku ndlandlamuka ka vavuyeriwa va malimpfuneto ya vanhu swi khumbha hi ku kongomisa tihakelo ta vulawuri leti fambelanaka na timalimpfuneto ta vanhu. Dyondzo leyi yi kongomisiwile eka ku lavisisa mphakelo wa tihakelo to ka ti nga kongomisi leti fambelanaka na swiyenge swa vulawuri leswi endlaka leswaku SASSA yi kota ku hakela timalimpfuneto ta vanhu. Ku endliwe ti-semi-structured interview. Dyondzo yi kumile leswo ti-activity-based costing (ABC) ti nga tirhisiwa hi ndlela yo cincana na maendlelo ya vupimahakelo bya ntolovelo eka projeke ya nkarhinyana. Dyondzo yi bumabumerile leswaku ku anakanyiwa rimba ro nyika mianakanyo yo sungula maendlelo yo tirhisa ABC. / Die “South African Social Security Agency” (SASSA) verlig armoede in Suid-Afrika deur ingevolge die “Social Security Agency Act” 9 van 2004 sosiale toelaes te betaal. Die aansienlike toename in die aantal begunstigdes het ʼn uitwerking op die administrasiekoste van sosiale toelaes. Hierdie studie ondersoek die toewysing van indirekte koste ten opsigte van die administratiewe elemente wat SASSA in staat stel om sosiale toelaes te betaal. Halfgestruktureerde onderhoude is gevoer. In hierdie studie word tot die gevolgtrekking gekom dat aktiwiteitsgebaseerde kosteberekening (ABK) as ʼn alternatief vir en as ʼn proefprojek die tradisionele kosteberamingsmetode geïmplementeer kan word. ʼn Raamwerk word aanbeveel wat as ʼn grondslag kan dien vir die implementering van ABK. / College of Accounting Sciences / M. Phil. (Accounting Sciences)