Made available in DSpace on 2015-12-03T18:35:26Z (GMT). No. of bitstreams: 1 Luciano_Tadeu_Lucci_De_Biasi.pdf: 775515 bytes, checksum: dd6d434b1493df3e8d028427981188a6 (MD5) Previous issue date: 2013-09-16 / The present paper studied the level of disclosure of the asset abandonment provision by analyzing the financial report of three companies in the oil and gas industry Petrobr??s, Chevron and British Petroleum. The financial reports have been prepared according to three different accounting standards: Brazilian (CPC), the international (IFRS) and North American (USGAAP). The aim of this study was to suggest a framework to increase the quality of disclosure of the items that comprise the measurement of asset retirement obligation provision to provide a decrease in information asymmetry related to the provision of abandonment of assets. The research methodology was qualitative approach with the application of descriptive research method in the form of case study. This research examined the financial statements of the years 2006-2011 of Petrobr??s, filed at the Comiss??o de Valores Imobili??rios and at the Securities and Exchange Commission Securities, of Chevron and British Petroleum, both also filed at the Securities Exchange Commission, in order to verify compliance the level of disclosure that the accounting standards IFRS, USGAAP and CPC recommend. This study verified those companies have reached the minimum level of disclosure required, but Petrobr??s (CVM) that demonstrated the reconciliation of the allowance for asset retirement only for 2010 fiscal year. On the other hand British Petroleum was the only one to provide details such as discount rate, expected cash outflow for the abandonment of the asset and the period of the economic cycle of the assets. This study also concluded there are significant discrepancies in the way information regard asset retirement obligation is disclosed among those financial reports. Thus, the structure of disclosure suggested in this work can be useful to standardize the disclosure of the information regard asset retirement obligation with the possibility of improving the quality of the accounting information and by reducing information asymmetry / O presente trabalho estudou o n??vel de evidencia????o da provis??o de abandono de ativo de tr??s empresas do setor de petr??leo e g??s, Petrobr??s, Chevron e British Petroleum, elaboradas com base em tr??s padr??es cont??beis diferentes, o brasileiro (CPC), o internacional (IFRS) e o norte americano (USGAAP). O objetivo dessa pesquisa foi o de sugerir uma estrutura de evidencia????o com o intuito de incrementar a qualidade da divulga????o dos itens que comp??em a mensura????o dessa provis??o para proporcionar uma redu????o na assimetria da informa????o referente ?? provis??o de abandono de ativo. A metodologia de pesquisa utilizada foi a abordagem qualitativa com a aplica????o de m??todo de pesquisa descritiva na forma de estudo de caso. Essa pesquisa analisou as demonstra????es financeiras entre os anos de 2006 a 2011 da Petrobr??s, apresentadas na Comiss??o de Valores Mobili??rios e na Securities Exchange Commission, da Chevron e da British Petroleum, ambas tamb??m apresentadas na Securities Exchange Commission, com o intuito de verificar a ader??ncia do n??vel de evidencia????o perante os padr??es cont??beis IFRS, USGAAP e CPC. O estudo verificou que as empresas atingiram o n??vel m??nimo da evidencia????o exigido, exceto a Petrobr??s (CVM), que demonstrou a concilia????o da conta de provis??o para abandono de ativos somente a partir de 2010. J?? a British Petroleum foi a ??nica a apresentar detalhes como taxa de desconto utilizada, e sa??da de caixa esperada para o abandono dos ativos e o prazo do ciclo econ??mico dos ativos. Esse estudo concluiu tamb??m que h?? importantes discrep??ncias na forma de apresenta????o. Logo, a estrutura de evidencia????o sugerida nesse trabalho pode ser ??til para padronizar a forma de apresenta????o dessas informa????es com a possibilidade de melhoria na qualidade da informa????o cont??bil e da redu????o da assimetria da informa????o

Made available in DSpace on 2015-12-04T11:45:13Z (GMT). No. of bitstreams: 1 Rosangela_de_Avila_Vieira_Honorato.pdf: 709144 bytes, checksum: 40281f28f01a5256e9eb22cebc5a1d65 (MD5) Previous issue date: 2002-10-21 / This dissertation tries to investigate the conditions for Brazilian Navy military and civil servant qualification at cost management, considering the requirements of the State Reform and the Brazilian Navy effort inside this context. It starts with the historical evolution of Brazilian Public Administration, the current diagnosis and the Navy situation before the innovation of the State Reform. The main projects and strategies of the State Administrative Reform and the available Public Administration management resources and their influences on Brazilian Navy are presented. Moreover, it shows the importance of the expense control in Public Administration and the Navy cost management implantation program through the system of Service Supplier Military Organizations (SSMO). Regarding the qualification context, it evaluates the teaching evolution of Public Administration in Brazil, public schools and civil and military servant qualification. Therefore, the results obtained in the Navy with the implement of accounting of cost and personnel qualification became evident. / Esta disserta????o procura investigar as condi????es existentes para capacita????o dos servidores civis e militares da Marinha do Brasil no gerenciamento de custos considerando os requisitos da Reforma do Aparelho do Estado, partindo da evolu????o hist??rica da Administra????o P??blica no Brasil, o diagn??stico atual e a situa????o da Marinha antes da inova????o da Reforma. Apresenta os principais projetos e estrat??gias da Reforma Administrativa do Estado e os instrumentos de gest??o dispon??veis para a Administra????o P??blica e para a Marinha. Mostra, ainda, a import??ncia do controle dos gastos na Administra????o P??blica e a implanta????o do gerenciamento de custos na Marinha por meio do sistema de Organiza????es Militares Prestadoras de Servi??os (OMPS). Dentro do contexto da capacita????o, analisa a evolu????o do ensino de Administra????o P??blica no Brasil, as escolas de governo e a capacita????o dos funcion??rios civis e militares da Marinha. Por fim, foram evidenciados os resultados alcan??ados na Marinha com a implementa????o da Contabilidade de Custos e com a capacita????o de seu pessoal.

Made available in DSpace on 2015-12-04T11:45:15Z (GMT). No. of bitstreams: 1 Clovis_Celli_Junior.pdf: 568898 bytes, checksum: dc335a9160cc6251ecce5cd623d24db5 (MD5) Previous issue date: 2005-08-12 / This study had as main objective to analyze the programmatic contents of the disciplines of Cost accounting and Management Accounting of college Institutions which make available the course of Accounting Sciences in the city of S??o Paulo, in order to check any superposition of contents among them as well as, had as specific objectives compare themes mentioned in the disciplines above cited with themes of summaries of main books available in the publisher market, using as basis the launched books by Publishers considered level "A" by CAPES - Coordena????o de Aperfei??oamento de Pessoal de N??vel Superior. It was also verified, if there was any connection between the programmatic contents and the requirements demanded in the exam of proficiency by the Federal Council of Accounting. To make the analysis possible, with reference to the programmatic contents it was requested to the coordinators a copy of the Accounting Sciences courses and concerning to the summaries of the books were obtained from the sites of the respective publishers or even directly from the books which were the basis to the research, when in case these ones were not available. Along the development of the work, besides analyzing the programmatic contents, we also worked on the class plans of the mentioned disciplines. We observed that in despite of 16,33% of Costs Accounting contents of teaching institutions offer two disciplines whose contents get mixed, which was not enough to confirm the existence of our first problem, however, we still observed, that it is necessary a reflection on the respective contents, due to the great diversity of themes that are approached in both disciplines and in some cases with no relation to the objective of the disciplines.This study has still identified, that in relation to management accounting, there is a syntony between the programmatic contents and the summaries of the main books, as well as, there is no syntony to the demanded requirements in the exam of proficiency by the Federal Council of Accounting. / Este estudo teve como objetivo principal analisar os conte??dos program??ticos das disciplinas Contabilidade de Custos e Contabilidade Gerencial das institui????es de ensino de Ci??ncias Cont??beis localizadas na cidade de S??o Paulo, para verificar se h?? entre eles uma sobreposi????o de temas, e teve como objetivos espec??ficos comparar temas abordados nos conte??dos das disciplinas supra citados com temas dos sum??rios dos principais livros dispon??veis no mercado editorial, tendo como base os livros publicados pelas Editoras consideradas n??vel "A" pela CAPES - Coordena????o de Aperfei??oamento de Pessoal de N??vel Superior, e analisar se os conte??dos program??ticos das disciplinas Contabilidade de Custos e Contabilidade Gerencial est??o alinhados ??s exig??ncias do exame de sufici??ncia do Conselho Federal de Contabilidade. Para viabilizar as an??lises, procurou-se obter junto aos coordenadores dos citados cursos, c??pia dos conte??dos program??ticos. Os sum??rios dos livros foram obtidos, quando dispon??veis, diretamente na home page (s??tio) das editoras como a Atlas, Saraiva e Thompson. Quando o sum??rio n??o estava disponibilizado na respectiva home page (s??tio), foi obtido por meio da consulta aos livros citados neste trabalho. Ao longo do desenvolvimento do trabalho, tendo como base o conte??do program??tico e em alguns casos o plano de aulas das citadas disciplinas, observou-se que apesar de 16,33% dos conte??dos de Contabilidade de Custos estarem presentes nos conte??dos de Contabilidade Gerencial, este resultado n??o foi suficiente para confirmar a exist??ncia do nosso primeiro problema, entretanto, observou-se ainda, que ?? necess??rio uma reflex??o sobre os respectivos conte??dos, devido a grande diversidade de temas que s??o abordados nas duas disciplinas e em alguns casos sem rela????o com o objetivo das disciplinas. Este trabalho identificou ainda, que em rela????o ?? contabilidade gerencial, h?? uma sintonia entre os conte??dos program??ticos e os sum??rios dos principais livros, o que n??o ?? confirmado quando analisa-se os conte??dos program??ticos ministrados nas institui????es de ensino com os requisitos exigidos no exame de sufici??ncia do Conselho Federal de Contabilidade.

Made available in DSpace on 2015-12-04T11:45:30Z (GMT). No. of bitstreams: 1 Ana_Cristina_Pereira.pdf: 1179861 bytes, checksum: d4390363873a8fbdd6287f22556b0546 (MD5) Previous issue date: 2002-10-24 / The opening and stabilization of the economy has caused fierce competition to arise between companies, which, therefore, are faced with the problem of how to manage to survive. Naturally, health institutions are also part of this reality. A company's survival guarantee is dependent upon the good results it shows. A company's results are directly related to a whole set of decisions made by the management. The decision-making process comprehends the phases of planning, execution and control. Adequate cost control can lead to the achievement of the previously agreed planning, thus allowing the good results which are necessary for the company's survival to be attained. Thus, this thesis is intended for contributing to an analysis of Cost Accounting, limiting the study to the methods of costing and their applicability to health institutions. The thesis presents a panorama of the health systems, the fundamentals of Cost Accounting and the characterization of these concepts in a health institution. An example of the application of the methodologies of costing by absorption, costing based in activities and variable costing, on which a reflection has been made, is given. The thesis, however, is not meant to be fully comprehensive and finished, allowing further contributions from other researchers to be made. / A abertura e a estabiliza????o da economia tem provocado entre as empresas uma competi????o acirrada, assim estas se v??em as voltas com o problema de garantir a sua sobreviv??ncia. Naturalmente nesta realidade tamb??m est??o inseridas as institui????es hospitalares. A garantia de sobreviv??ncia de uma empresa est?? atrelada aos resultados positivos que esta alcan??a. Os resultados de uma empresa est??o diretamente relacionados a um conjunto de decis??es tomadas pelos gestores. O processo de tomada de decis??es abrange as etapas de planejamento, execu????o e controle. O controle adequado de custos pode conduzir ?? consecu????o adequada do planejamento previamente estabelecido, obtendo-se assim os resultados positivos necess??rios ?? sobreviv??ncia da empresa. Assim este trabalho pretende contribuir para uma an??lise da Contabilidade de Custos, delimitando o estudo aos m??todos de custeio e sua aplicabilidade nas institui????es hospitalares. O trabalho apresenta um panorama geral dos sistemas de sa??de, os fundamentos da Contabilidade de Custos e a caracteriza????o destes conceitos em uma institui????o hospitalar. ?? apresentado um exemplo da aplica????o das metodologias de custeio por absor????o, custeio baseado em atividades e custeio vari??vel e sobre as quais realizou-se uma reflex??o. Entretanto o trabalho n??o ?? exaustivo, pronto e acabado podendo receber novas contribui????es de outros pesquisadores.

Made available in DSpace on 2015-12-04T11:45:31Z (GMT). No. of bitstreams: 1 Jair_Joao_dos_Santos_Coelho.pdf: 50949629 bytes, checksum: bc02481840aa5a75859b4c748c6c95bb (MD5) Previous issue date: 2003-06-16 / To research means to gather knowledge. Such knowledge may arise from various sources; sources such as readings, case studies, fact investigations, document analysis, phenomena observations and any other sort of knowledge gathering activities. However, to gather knowledge is not enough. Spreading and sharing knowledge is what counts. Having in mind this concept and also having noticed the lack of literature concerning the use of cost-based systems inside medical institutions, we present here a research on the practice of a conceptual model of activity-based costs inside a Dialysis Unit, whose cost-object is the hemodyalitical session. We also verify the use and acceptance rates by the involved professionals of the aforementioned system by means of a case study followed by interviews. The ABC System has been chosen due to the belief that it is one of the best cost systems available, especially inside a health;-service environment, due to the fact that it aims to track the spending of resources by activities which are, in turn, themselves consumed by products and services. Firstly, the project presents a panorama of the Brazilian hospital system, describing the scenario in which of the country Dialysis Units are inserted. It also analyzes medical aspects related to dialysis such as chronic renal insufficiency and the dialytical processes, both very relevant and important themes in Nephrology. Secondly, we analyze the relevant aspects of the process of choosing a cost system as well as the advantages and disadvantages of each available system. Finally, we perform a case study, which follows a conceptual model, and then evaluate the use and acceptance rates of the cost system by means of various interviews with professionals involved in Nephrology. The research has indicated that the involved in Nephrology professionals find that the ABC System seems adequate for the Dialysis Unit because it allows for a more accurate analysis of the activities and tasks comprised under a dialytical session, which is the ultimate cost-object of this study. / Pesquisar compreende buscar conhecimento sob as mais diversas formas, como: leituras, estudo de caso, investiga????o de fatos, an??lises de documentos, observa????es de fen??menos dentre v??rias outras formas. Entretanto, buscar conhecimento n??o basta, ?? preciso divulg??-lo, partilh??-lo. Com base nesta vis??o e tendo evidenciado a escassez de literatura existente sobre a utiliza????o de sistemas de custos nas institui????es hospitalares, esta pesquisa objetiva oferecer sua contribui????o, apresentando a aplica????o de um modelo conceitual de custeio baseado em atividades em uma Unidade de Di??lise, cujo objeto de custo ?? a sess??o de hemodi??lise, bem como verificar a utiliza????o e aceita????o do referido sistema mediante um estudo de caso seguido de entrevistas. Foi escolhido o Sistema ABC em decorr??ncia deste m??todo estar sendo apontado como uma das melhores metodologias de custeio, principalmente na ??rea de sa??de, na medida em que busca rastrear os recursos consumidos pelas atividades que s??o consumidas pelos produtos ou servi??os. Inicialmente este trabalho apresenta um panorama do sistema hospitalar brasileiro, descreve o cen??rio das unidades de di??lise no pa??s, abordando aspectos da medicina ligados ?? di??lise como, a insufici??ncia renal cr??nica e os processos dial??ticos, temas estes de fundamental import??ncia na ??rea de nefrologia. Em seguida ?? feita uma an??lise sobre os aspectos relevantes na escolha do sistema de custos, observando as vantagens e desvantagens de cada sistema. Finalmente, aplica-se o estudo de caso que segue um modelo conceitual, e mediante entrevistas com profissionais da ??rea de nefrologia apura-se tanto a utiliza????o quanto a aceita????o deste sistema. A pesquisa revela que o m??todo ABC, para os profissionais da ??rea de nefrologia, ?? adequado para a Unidade de Di??lise por permitir uma an??lise mais apurada nas atividades e tarefas impl??citas na sess??o de hemodi??lise (objeto de custo deste estudo).

Made available in DSpace on 2016-04-25T18:39:50Z (GMT). No. of bitstreams: 1 Luis Fernando da Silva Barros.pdf: 882837 bytes, checksum: 329312604854ef526c813ee7cbeb175a (MD5) Previous issue date: 2012-09-27 / This study aims to apply the value stream costing, the lean accounting costing methodology, pursuing identify its benefit and compare it with the traditional costing methodology. Also, the study sought to identify the information need for the value stream costing and how that information could be structured to enable the value stream costing. In order to answer those questions this study was based on a case study of an electrical manufacture products and solutions company. In Brazil, the lean accounting studies related are still in the beginning, mainly if taken into account the number of empirical research, which are very few. Based on that, this study has its relevance as it will serve as a basis for future studies, as well as in contributing to the expansion of knowledge about the concepts of lean accounting and its costing methodology: The value stream costing. Thus, the first question asked to direct this research is: What benefits can a company have using the costing value stream costing methodology? To answer the first question, it was necessary to apply a cost model based on the value stream costing and with that comes a second question which guided the research: What are the data and information required to enable the value stream costing? As a result of this study, were identified and assessed the benefits of value stream costing and identified the necessary information for the application of this costing methodology / Este estudo teve como objetivo aplicar o custeio do fluxo de valor, a metodologia de custeio da contabilidade enxuta, buscando identificar seus benefícios e compara-la com o custeio tradicional. Também se procurou identificar as informações necessárias e como estas poderiam ser estruturadas para viabilizar o custeio do fluxo de valor. Para responder a estas questões de pesquisa, o trabalho baseou-se em um estudo de caso em uma empresa do ramo de produtos e soluções para gestão da energia elétrica. No Brasil, os estudos relacionados com a contabilidade enxuta ainda estão em seus primeiros passos, principalmente, se for levado em conta que as pesquisas empíricas realizadas são praticamente nulas. Diante disso, além servir de base para futuros estudos, a presente pesquisa tem sua relevância ao contribuir na expansão do conhecimento sobre os conceitos da contabilidade enxuta e sua metodologia de custo gerencial: O custeio do fluxo de valor. Assim sendo, a primeira pergunta formulada para direcionar esta pesquisa é: Quais os benefícios que podem ter uma empresa utilizando a metodologia de custeio do fluxo de valor? Para responder a primeira questão, foi necessária a aplicação de um modelo de custeio baseado na metodologia do fluxo de valor, e com isso surge uma segunda pergunta que serviu de direcionador da pesquisa: Quais os dados e informações necessárias para viabilizar o custeio do fluxo de valor? Como resultado da pesquisa, foram identificados e avaliados benefícios do custeio do fluxo de valor, bem como levantados as informações necessárias para a aplicação desta metodologia de custeio

Made available in DSpace on 2015-04-22T22:10:24Z (GMT). No. of bitstreams: 1 eduardo.pdf: 4767901 bytes, checksum: fc242e63583ad23976176cf7e72ba635 (MD5) Previous issue date: 2011-09-23 / A contabilidade de custos é um sistema fundamental dentro do sistema contábil que guarda em si a base do desempenho administrativo e operacional e, está diretamente relacionada com as funções de planejamento, orçamento e controle, tendo como finalidade encontrar meios economicamente viáveis para reduzir os gastos, controlar as despesas e contribuir para a tomada de decisão. Desta forma, a Internet foi a inovação que provocou as mais profundas transformações da sociedade industrial, aproximando fronteiras pelo tráfego de milhões de informações entre empresas que constituem a cadeia produtiva de determinados bens e serviços. Nos dias atuais, a Internet está inserida dentro do planejamento estratégico das empresas transnacionais, aproximando as matrizes dos seus chãos de fabricas espalhados pelo mundo e estes dos seus clientes e fornecedores. O uso da Internet na centralidade dos processos de comunicações minimizam os custos com telefonia vem sendo utilizado por meio da tecnologia VoIP(voz sobre protocolo de Internet) . A tecnologia VoIP permite que a voz humana, que é analógica, uma vez digitalizada viaje pela rede de dados local ou mundial por meio da Internet, em formato de pacotes de dados até seu destino final. Os serviços VoIP, da mesma forma que a internet, são nômades, ou seja, não importa qual a localização física do usuário para que o serviço seja utilizado. Minimizar os custos do sistema é oferecer a muitas companhias preocupadas com seus gastos com telecomunicações, um mecanismo eficiente para redução de despesas, começando a enxergar como alternativas de comunicações o uso da tecnologia VoIP. Sendo assim o referido projeto analisa os impactos econômicos gerados pela adoção da telefonia VoIP dentro do ambiente produtivo propiciando uma alternativa, dentro das empresas, aos meios de comunicações convencionais (telefonia fica e móvel) com a proposta de redução de até 70% em ligações de longa distância nacional e internacional e com tarifas muito abaixo das operadas pelas concessionárias de telefonia no Estado do Amazonas

Examensarbete i Ekonomistyrning, 30hp, Ekonomihögskolan vid Linnéuniversitetet Titel: Kalkylutveckling i tillverkningsindustrin – en fallstudie hos HordaGruppen AB Under 1980-talet uppmärksammades kalkylmodellens roll som ekonomiskt styrverktyg. Denna uppmärksamhet ledde till omfattande studier av hur kalkylmodeller kunde utvecklas för att lättare klara av förändringar i företags inre och yttre förutsättningar. Kalkylmodellers utformning påverkas av ett stort antal faktorer som t.ex. strategi, kontext och användning. Därmed blev det intressant att detaljstudera ett enskilt fallföretag för att identifiera hur detta företag arbetar med sin kalkylmodell. Syftet med uppsatsen är att utveckla HordaGruppens kalkylmodell och anpassa denna efter förändringar i företagets verksamhet. Genom kartläggning och utvärdering av kalkylmodellen, företagets kalkylbehov samt kostnadsfördelning utifrån ett processorienterat perspektiv analyseras och utvecklas företagets kalkylmodell. Målsättningen är att nyttan för HordaGruppen av att använda kalkylmodellen som styrverktyg ska öka. Uppsatsen är en kvalitativ studie med fokus på detaljstudier av företagets flöden och processer. Huvudsakligen har ostrukturerade intervjuer och observationer legat till grund för materialet men även insamlad dokumentation som t.ex. information från affärssystemet, kalkylmodellen och organisationsscheman har använts. Den konceptuella referensramen som sammanställs ligger till grund för en analysmodell som beskriver hur empirin ska analyseras. Denna bygger på ett antal olika områden som sedan sammanfogas för att belysa de mer framträdande problemområdena i HordaGruppens kalkylmodell. Den genomförda studien visar ett antal problemområden med potential att förbättra den ekonomiska styrningen ur förändringssynpunkt. Uppsatsen identifierar ett stort behov av att hålla kalkylmodellens grunddata uppdaterad. Samtidigt föreslås förändrad kostnadsfördelning inom flera områden, bl.a. för direkta kvalitetskostnader och omkostnader för produktionsanläggningar. Slutligen föreslås utökad användning av kalkylmodellen som ett sätt att förbättra kalkylens roll som styrverktyg i en föränderlig verksamhet. / Thesis in Management Accounting 30hp, School of Business and Economics, Linnaeus University Title: Cost model development within the manufacturing industry – a case study of HordaGruppen AB In the 1980s, a discussion regarding the role of cost modeling as a management accounting tool erupted. This attention led to extensive studies of how costing models were developed to better cope with changes in the company's internal and external conditions. Cost model design is influenced by numerous factors such as strategy, context and purpose. With this in mind, it became interesting to study a case company in detail to identify the usage of the cost model within the company.  The main purpose of this thesis is to develop the cost model currently used by HordaGruppen and adjust it to cope with changes in the company environment. Based on HordaGruppens processes and their cost model needs, suggestions for development of the company’s cost accounting tools are made. The goal of this development is that the usefulness of the cost model in HordaGruppens management accounting should increase.  The main method of research is a qualitative study focusing on detailed studies of the company's workflows and processes. Information has been gathered mainly through interviews and observations. Other sources of information such as the ERP system, organizational charts and the cost model itself have also been used.  The completed study shows potential areas of improvement for management accounting purposes. The main areas of improvement are linked to keeping the underlying data up to date and changes in cost estimation. Finally, to improve management accounting in a changing environment, additional purposes for the cost estimation model is suggested.

For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South Africa, is to find a solution for its huge unemployment problem, which is responsible for many of South Africa's other problems, like poverty, crime and brutality, which discourage global investment in South Africa. The development of small-, medium-, and microenterprises (SMMEs) is seen as an important ingredient of economic development. The population for this study is therefore comprised of SMMEs in South Africa. Any enterprise is dependent on the environment it operates in. The environment consists of the macro-environment, which includes the demographic, technological, economical, social, institutional and international environment, the market environment, which includes consumers, suppliers and competitors, as well as the micro-environment, which includes the organisation, its mission, goals and objectives, management functions, business functions and business resources. The objective of this study is to investigate the possibility of applying cost- and management accounting methods and techniques for the development and profitable running of SMMEs. These include choosing an appropriate costing system, implementing a management information system, effectively executing the management functions of planning, organising, coordination and control, through the application of cost- and management accounting methods and techniques, including forecasting, budgeting, accurate and appropriate costing methods, performance management techniques like total quality management, benchmarking etcetera. Data on the current use of cost-and management accounting by SMMEs in South Africa, and the performance of these concerns, were collected by means of a structured questionnaire from a sample of 37 SMMEs. It was found, that although several cost- and management accounting methods and techniques are used by some SMMEs, many are not used effectively, while many SMMEs are not aware of the many advantages that the application of these methods and techniques hold. It is recommended that entrepreneurs make an effort to gain the knowledge needed for them to apply the cost- and management accounting methods and techniques that will improve the performance of their businesses, ensuring the attainment of their goals and objectives, ensuring their survival and prosperity, and leading to job creation, economic growth, and the prosperity of the people of South Africa. To assist with this, the researcher has developed a model and a manual that can be used by entrepreneurs to assist them in starting a new enterprise, as well as running a successful enterprise. / Thesis (Ph.D. (Business and Management Accounting))--North-West University, Vaal Triangle Campus, 2009.

This research is based on the problem of allocating indirect overheads to construction projects in order to establish the performance of each project. Traditional costing (TC) systems and Activity-Based Costing (ABC) systems are both used for the allocation of overheads. Both primary and secondary data were used in this research. Primary data was collected by means of two questionnaires, one addressed to construction companies and the other to consultants. The sample of respondents was obtained from the register of contractors and construction industry companies. The researcher sent the links to the Lime survey by email to all respondents. The purpose of the literature review was to identify gaps and justify the need for this research. It considered existing findings by previous researchers. Primary data was therefore required to find answers specific to the problem of overheads allocation in the construction industry. According to the respondents, the use of TC systems produces distorted project cost results while ABC produces more accurate results when used in the construction industry. However, contractors had not adopted the ABC system but used TC systems despite their producing distorted project costs. It is recommended that both TC and ABC systems be used in the construction industry since they complement each other. Contractors may have to adopt the ABC system to enhance their decision-making while continuing to use the TC systems for external reporting. / Management Accounting / M. Com. (Accounting)