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Two case studies on real time quality cost measurement in software businessSippola, K. (Kari) 03 December 2008 (has links)
Abstract
Malmi et al. (2004) argue that the cost of quality (COQ) literature typically deals with manufacturing or service organizations in continuous or repetitive business processes in which identical or similar activities and work phases are repeated in the same sequence or order, batch after batch or customer after customer. Many modern businesses, such as the software business, are outright project based, or operate like a string of semi-independent projects characterized by unique resources, customized activity or work sequence order, and a predefined start and finish. COQ measuring and reporting are traditionally based on ex post calculations. In this study, an idea of real-time quality cost measurement will be developed and tested. The literature on real-time quality cost accounting is limited or even non-existent. The dissertation investigates whether it is possible to measure quality costs as a real-time basis in the software industry. The purpose is to develop a model for measuring quality costs on a real-time basis in software development. This is achieved by seeking answers to the research question how to measure quality costs on a real-time basis in the software industry. The research extends the current literature in three main respects. First, the study presents the idea of measuring quality costs in real-time basis. Second, a contribution is made by investigating how the characteristics of software business impact on the accounting of quality costs by presenting the nature and distinction of software business as well as its implications for software quality and applying quality cost measurement to the software business. Third, this study is expected to make a contribution by investigating how to use quality cost measurement as a management accounting tool in modern software business environment.
The constructive research approach (CRA) proposed by Kasanen et al. (1993) is used in a case company, A, that develops and produces packaged software used in embedded products. Since it is not typically possible to pass semi-strong or strong market tests within a medium-term time span, the construction is tested by using more detailed nuances within the weak market test category suggested by Labro and Tuomela (2003) in order to analyse the level of progress of the construct. The possibility of constructing a real-time cost of quality measurement system developed in Case A is also tested in another case company (Case B) to make the weak market test stronger, and the boundary conditions how to construct such a system in a totally different working environment are charted. The results indicate that such a system could be constructed irrespective of the cost accounting environment or the software used. The anticipated contribution arises from the fact that the construct is a novelty that leads to a new means of quality cost accounting in software business (cf. Lukka 2000).
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Die ontwikkeling van beginsels waarvolgens die koste van 'n rekenaarorganisasie verhaal kan wordLe Roux, Stephanus Johannes 11 February 2014 (has links)
M.Com. (Business Management) / Please refer to full text to view abstract
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The implementation of an activity-based costing system in a service organisation with specific reference to TelkomTolsma, Peter 10 February 2014 (has links)
M.Com. ( Business Management) / This study wants to express an opinion on the implementation of an activity-based costing system in a service company with specific reference to Telkom SA Ltd. (hereafter Telkom), which has implemented a costing system as a first step towards an activity-based costing system. This studyis seenas a follow-up study on the work doneby Van Dyk(1993), which was also seconded to the Cost Management team within the Financial Management section of Telkom. His research paper was entitled: "Activity-based costing as a managerial control measure in a service organisation". His work in chapter one on the historical overview of accounting, the evolution of cost management systems and the description of the cost accounting system of Telkom must be seen as stepping stones on which this study will build. In chapter two Van Dyk(1993) concentrated on the influence oft he five competitive forces in the formulation of a generic strategy and the role of the value chain concept in order to understand the behaviour of costs. All of this work must be seen as the foundation and complementary to this study.
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Manual de costos uniforme estandar de completa absorciónPatrucco-Vásquez, José-Max January 1980 (has links)
Tesis
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Informace manažerského účetnictví pro řízení podniku JOBAIR - CENTRAL EUROPE AIRCRAFT MAINTANANCE a.s. / Information of managerial accounting for decision making in company JOBAIR - CENTRAL EUROPE AIRCRAFT MAINTANANCE a. s.Srnec, Martin January 2008 (has links)
The aim of this thesis is to evaluate the quality of managerial accounting in JOB AIR-CEAM, a. s., which is a service and maintenance company in the aircraft industry. In the theoretical part of the thesis, there is the basic concept of the managerial accounting explained together with the main evolutional trends. Next part concentrates mainly on the managerial accounting for decision making. However, the main contribution of the thesis lies in its practical part, where the company is introduced and the analysis of the entrepreneurial process is accomplished. The most extensive part is dedicated to suggested arrangements for improvement of the quality of managerial accounting in the company.
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Analýza a řízení nákladů / Costs Analysis & driving costs of GE Medical Systems Information Technologies GmbHTřeboňáková, Iva January 2008 (has links)
Purpose of the thesis is to compare theorethical base to actual system of driving costs and analyses in the existing environment of GE Medical Systems IT company producing medical equipment of cardiology, maternal infant care, respirators and ultrasound field. Costs are driven from two different perspectives - capability accounting, where methology of standard costing is applied, and responsibility accounting. Consequently particular variances are analyzed for period 2006 - 2008 and identified differences from operationg plan. Conclusion is the evaluation of recent driving costs system.
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Kalkulace v podmínkách vybraného podnikatelského subjektu / Costing in the the Condition of the CompanyKubeš, Michal January 2017 (has links)
The master’s thesis is focused to analysis of current conditions of calculations and calculation system of company. The analysis are basis for finding and resolving of problematic sections. The introduction of theoretical basis of cost accounting and calculations is included to first part of the thesis. The second part analyzes of current situation of company and describes relevant processes. The wording of proposals and recommendations for problematic sections, which have been detected by analysis, are included to final part.
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Developing an Integrated Supply Chain Costing Approach for Strategic Decision MakingKnipper, Michael E. 08 1900 (has links)
The supply chain management discipline suggests that information sharing is paramount when attempting to achieve cost reductions and quality improvements. In many cases, the traditional accounting data used to support strategic decisions reflect inaccurate supply chain costs. This research explores the applications of managerial costing techniques, and how they can be used to improve the decision making capabilities of firms in the aerospace and transportation industries. The methodology used to address the research questions consisted of a hybrid of the grounded theory and multiple-case study methods. The objective of this research was to present the antecedents and barriers associated with implementing supply chain costing, and the impact that costing approaches have on strategic decision making. The research identifies a theoretical model that can be used to explain the relationships and themes associated with supply chain costing and strategic decision making. Evidence suggests that there is some movement to implement managerial accounting techniques within these two industries to capture supply chain costing information. However, the reliance on traditional financial accounting suggests that the overarching principles of supply chain management and information sharing amongst of partner firms has yet to be realized.
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A study of the link-chain LIFO controversyBatchelder, Walter Irving January 1988 (has links)
The accounting literature contains no evidence on the reliability of the link-chain variant of dollar-value LIFO as a method of inventory accounting as compared to the double-extension variant. The research produced the first evidence on the topic.
Process analyses of the two methods found both to be flawed, with the link-chain method seriously flawed. The link-chain method inappropriately incorporates the price-levels of periods when there is no annual layer to be restated. The resulting, and all subsequent, inventory valuations are misstated. The link-chain and double-extension methods can both produce misstated valuations in periods with layer erosion. The study identifies procedures to correct these errors.
Two quantitative experiments were conducted to evaluate the relationship of the inventory valuations produced by the two methods. The first experiment used a small amount real data; the second experiment used a large amount of synthesized data. The experimental results indicated the relationship of the valuations to be circumstantial. Based on the process analyses and the quantitative experiments, the link-chain LIFO method was determined to be an unreliable method of inventory accounting.
The quantitative experiments were also used to investigate related issues. The first experiment concluded that a dollar-value LIFO method based on Fisher’s "ideal" index methodology was practicable. The second experiment concluded that adopting the method used by the Bureau of Labor Statistics to assign base-date costs to new or changed items that enter the CPI market basket of goods and services to the double-extension LIFO method was practicable and would not diminish tax revenues. The study recommended that consideration be given to replacing the current double-extension and link-chain methods with a double-extension LIFO with the BLS method.
The second experiment also concluded that the IRS’s inventory "turnover" test is probably based on the IRS’s perception of what constitutes taxpayer practicality. The definition of practicality, however, is questioned and alternative definitions are suggested.
The study indicated that further research on the relationship of inventory valuations to the income taxation process is needed. / Ph. D.
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An adjusted material flow cost accounting framework for process waste-reduction decisions in the South African Brewery industryFakoya, Michael Bamidele 03 1900 (has links)
While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making.
The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study:
• examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd);
• assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and
• adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions.
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The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives.
Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)
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