The Diploma thesis deals with accounting and income tax of physical and legal entities. It summerises the area of accounting and the area of income tax. It contains basic characteristics of accounting and tax systems. It expresses different views of each individual system on the specific areas and clarifies the transformation of trading income to the tax base including the determination of the proper tax liability. In the conclusion it tries to show mutual cohesion of both systems and expresses the question of the cohesion of the one system to the other.

Titel: Kostnadskalkylering för lean-företag – En systematisk litteraturstudie Författare: Max Börjesson Handledare: Helena Forslund Examinator: Elin Funck Lärosäte: Ekonomihögskolan vid Linnéuniversitetet i Växjö Kurs: Examensarbete i controller för Civilekonomprogrammet Nyckelord: lean, kostnadskalkylering, standardkostnader, activity based costing, ABC, value stream costing, VSC. Bakgrund och problemformulering: lean är en filosofi som fått stort genomslag. Samtidigt kräver användandet av filosofin anpassningar, bland annat i företags kostnadskalkylering. I den befintliga forskningen är det inte tydligt vilken forskning som faktiskt passar bäst för företag som använder lean. Syfte: Syftet med studien är att kartlägga forskningen om kostnadskalkylering tillsammans med lean, samt utreda vilket av verktygen för kostnadskalkylering som passar bäst för företag som använder lean. De verktygen som undersöks är standardkostnader, ABC och VSC. Metod: metoden är baserad på en systematisk litteraturstudie, kompletterat med ett teorikapitel. Slutsats: studien visar att kostnadskalkylering för lean-företag är ett område som fått ett ökat intresse sedan år 2002. Den identifierade litteraturen kommer framförallt från Europa och Nordamerika. Standardkostnader används ofta som en jämförelse till andra verktyg, medan activity based costing och value stream costing ofta har en mer central roll i studier. I studien har få fördelar med standardkostnader identifierats. Både activity based costing och value stream costing framstår som lämpliga, utifrån den litteraturen som finns idag. / Title: Lean Cost Accounting – A Systematic Literature Review Author: Max Börjesson Tutor: Helena Forslund Examiner: Elin Funck Institution: School of Business and Economics, Linnaeus University, Växjö Course: Degree Project in Controlling, The Business Administration and Economics Programme, 4FE18E. Keywords: lean, cost accounting, standard costing, activity based costing, ABC, value stream costing, VSC. Background and problem discussion: the interest for lean has been great. Implementation of lean requires companies to make adoptions. One of the adoptions that needs to made is in the cost accounting. The current literature has not identified what the best method for lean companies is. Purpose: the purpose of this study is to identify the existing research about cost accounting for lean companies, and to examine the method that fits lean companies the best. The tools used are standard costing, activity based costing and value stream costing. Method: A systematic literature review is used in this study. Conclusion: This study shows that the interest for cost accounting for lean companies has developed since 2002. The identified literature is primarily from Europe and North America. Standard costing is often used for comparisons with other tools. Activity based costing and value stream costing have a more central role in studies when they are used. This study has not identified any benefits of using standard costing, while both activity based costing and value stream costing seem to be useful.

This dissertation examines the state of development of the environmental cost accounting method material flow cost accounting (MFCA). To counter the ever more serious environmental problems such as resource depletion and climate change, environmental management research is searching for solutions on how companies can use the Earth's resources more efficiently. Unlike financial data, resource efficiency data is rarely used for corporate management. Managers have limited attention and specific goals, which is why MFCA links financial data with resource consumption data, making quantities of waste and emissions more visible and controllable. Regardless of its 30-year history, from a theoretical point of view there is no clear picture regarding the accounting method MFCA. While there are some MFCA case studies that demonstrate that MFCA works for its intended purposes, such as detecting inefficiencies, the rather limited number of individual case studies is not sufficient for a general assessment of the method. In addition, practitioners lack a systematic classification of MFCA into categories of conventional accounting methods in order to evaluate the applicability of MFCA in existing accounting systems. Moreover, in spite of a clear exemplification of the accounting method in DIN EN ISO Standard 14051, there is a lack of knowledge about the reasons behind the low diffusion of MFCA in business practice. With this in mind, the dissertation applies the elements of the constructive approach, an approach to solving practical problems, to investigate to what extent MFCA is suitable for addressing the problem, namely the inefficient use of materials in companies, by considering the theoretical connections and contributions as well as the practical relevance and functionality of the MFCA method. To this end, this dissertation examines the relation of MFCA with traditional methods and principles of cost accounting by means of a survey and a literature review. Furthermore, the contribution of MFCA to improving environmental sustainability is explored. Moreover, this dissertation analyzes the practical relevance of MFCA through a meta-synthesis of MFCA case studies. In addition, to better understand the practical functioning of MFCA, the dissertation uses a survey to investigate how MFCA is embedded in the control systems of environmental management which aim to improve and widen the circular economy. The contribution of this dissertation to knowledge about MFCA in theory and practice is diverse. The theoretical classification of MFCA in traditional cost accounting relativizes earlier points of criticism of MFCA and improves the theoretical basis of MFCA. In addition, the meta-synthesis of the case studies enables generalized statements about the ecological and economic effects of MFCA for the first time. Furthermore, the examination of the relationship between MFCA and environmental management control systems in the company reveals the importance of personnel controls in the application of MFCA. In addition, MFCA has been shown to contribute to the Sustainable Development Goals. Based on these findings, researchers and practitioners should be able to better understand the MFCA method and thereby improve the use and diffusion of innovative management instruments such as MFCA. As a result, researchers can contribute to economic and ecological improvements of products and production processes and thus to more sustainable consumption and production, as required in Sustainable Development Goal No. 12.:Summary I Table of Contents III List of Figures IV List of Tables V Abbreviations VI 1 Introduction 1 2 Research articles of the cumulative dissertation 3 2.1 Overview of the research articles 3 2.2 Material flow cost accounting in the light of the conventional cost accounting understanding: attempt at rapprochement (Materialflusskostenrechnung im Lichte eines klassischen Kostenrechnungsverständnisses: Versuch einer Annäherung) (Article 1) 12 2.3 What effects does material flow cost accounting have for companies? Evidence from a case studies analysis (Article 2) 14 2.4 Enhancing the circular economy: Incorporating material flow thinking into business through environmental management control systems (Article 3) 17 2.5 Human needs and Sustainable Development Goals in science and in management accounting (Article 4) 21 3 References 24 Appendix A: Article 1 Appendix B: Article 2 Appendix C: Article 3 Appendix D: Article 4 / Die vorliegende Dissertation untersucht den Entwicklungsstand der Umweltkostenrechnungsmethode Materialflusskostenrechnung (MFKR). Um den immer größer werdenden Umweltproblemen wie Ressourcenverknappung und Klimawandel zu begegnen, sucht die Umweltmanagementforschung nach Lösungen, wie Unternehmen die Ressourcen der Erde effizienter nutzen können. Im Gegensatz zu Finanzdaten werden Daten zur Ressourceneffizienz nur selten für die Unternehmensführung genutzt. Manager haben nur begrenzte Aufmerksamkeit und spezifische Ziele. Deshalb verknüpft MFKR Finanzdaten mit Daten zum Ressourcenverbrauch und macht so Abfallmengen und Emissionen sichtbarer und kontrollierbarer. Ungeachtet ihrer 30-jährigen Geschichte gibt es aus theoretischer Sicht kein klares Bild über die Rechnungslegungsmethode MFKR. Zwar gibt es einige MFKR-Fallstudien, die zeigen, dass MFKR für die beabsichtigten Zwecke funktioniert, z. B. zum Aufspüren von Ineffizienzen, doch reicht die recht begrenzte Zahl von Einzelfallstudien nicht für eine allgemeine Bewertung der Methode aus. Darüber hinaus fehlt den Praktikern eine systematische Einordnung der MFKR in die Kategorien der herkömmlichen Rechnungslegungsmethoden, um die Anwendbarkeit der MFKR in bestehenden Rechnungslegungssystemen zu bewerten. Darüber hinaus fehlt es trotz einer eindeutigen Veranschaulichung der Rechnungslegungsmethode in der DIN EN ISO-Norm 14051 an Wissen über die Gründe für die geringe Verbreitung der MFKR in der betrieblichen Praxis. Vor diesem Hintergrund untersucht die Dissertation mit den Elementen des konstruktiven Ansatzes, einem Ansatz zur Lösung praktischer Probleme, inwieweit die MFKR geeignet ist, das Problem des ineffizienten Materialeinsatzes in Unternehmen zu adressieren, indem sie die theoretischen Zusammenhänge und Beiträge sowie die praktische Relevanz und Funktionalität der MFKR-Methode berücksichtigt. Zu diesem Zweck wird in dieser Dissertation das Verhältnis der MFKR zu den traditionellen Methoden und Prinzipien der Kostenrechnung mittels einer Umfrage und einer Literaturübersicht untersucht. Außerdem wird der Beitrag der MFKR zur Verbesserung der ökologischen Nachhaltigkeit untersucht. Darüber hinaus wird in dieser Arbeit die praktische Relevanz von MFKR durch eine Metasynthese von MFKR-Fallstudien analysiert. Um die praktische Funktionsweise der MFKR besser zu verstehen, wird in der Dissertation außerdem anhand einer Umfrage untersucht, wie die MFKR in die Kontrollsysteme des Umweltmanagements eingebettet ist, die auf die Verbesserung und Ausweitung der Kreislaufwirtschaft abzielen. Der Beitrag dieser Dissertation zum Wissen über MFKR in Theorie und Praxis ist vielfältig. Die theoretische Einordnung der MFKR in die traditionelle Kostenrechnung relativiert frühere Kritikpunkte an der MFKR und verbessert die theoretischen Grundlagen der MFKR. Darüber hinaus ermöglicht die Meta-Synthese der Fallstudien erstmals generalisierte Aussagen über die ökologischen und ökonomischen Auswirkungen von MFKR. Die Untersuchung des Zusammenhangs zwischen MFKR und Umweltmanagement-Kontrollsystemen im Unternehmen zeigt zudem die Bedeutung von Personalkontrollen bei der Anwendung von MFKR. Darüber hinaus hat sich gezeigt, dass MFKR einen Beitrag zu den Zielen der nachhaltigen Entwicklung leisten. Auf der Grundlage dieser Erkenntnisse sollten Forscher und Praktiker in der Lage sein, die MFKR-Methode besser zu verstehen und dadurch die Anwendung und Verbreitung innovativer Managementinstrumente wie MFKR zu verbessern. Auf diese Weise können Forscher zu ökonomischen und ökologischen Verbesserungen von Produkten und Produktionsprozessen und damit zu nachhaltigerem Konsum und nachhaltigerer Produktion beitragen, wie dies im Ziel Nr. 12 für nachhaltige Entwicklung (Sustainable Development Goals) gefordert wird.:Summary I Table of Contents III List of Figures IV List of Tables V Abbreviations VI 1 Introduction 1 2 Research articles of the cumulative dissertation 3 2.1 Overview of the research articles 3 2.2 Material flow cost accounting in the light of the conventional cost accounting understanding: attempt at rapprochement (Materialflusskostenrechnung im Lichte eines klassischen Kostenrechnungsverständnisses: Versuch einer Annäherung) (Article 1) 12 2.3 What effects does material flow cost accounting have for companies? Evidence from a case studies analysis (Article 2) 14 2.4 Enhancing the circular economy: Incorporating material flow thinking into business through environmental management control systems (Article 3) 17 2.5 Human needs and Sustainable Development Goals in science and in management accounting (Article 4) 21 3 References 24 Appendix A: Article 1 Appendix B: Article 2 Appendix C: Article 3 Appendix D: Article 4

Syfte: Gävle kommun har som mål att kraftigt minska sitt verksamhetsutsläpp av koldioxid fram till år 2050. Därför satsar kommunen på att använda sig av så miljövänliga material som möjligt med låga koldioxidutsläpp. Ett av de områden där kommunen fokuserar på är val av material till byggnaderna. Inom detta examarbete är det fokus på takmaterial. Nuvarande takmaterialet på Skräddargårdens förskola är betongpannor. En jämförelse mellan betong och tegelpannor kommer att genomföras. Målet är att besvara frågan: Vilken av dessa takpannor bör Gavlefastigheter AB välja på Skräddargårdens förskola Metod: Examarbetet är baserad på varierande metoder. Som metoder användes tex. intervjuer med olika företag, litteraturstudie, datainsamling, beräkningar av takarea och koldioxidutsläpp. Samt granskning av gamla examensarbeten för att samla inspiration och få en djupare förståelse. En livscykelanalys (LCA) inkluderades, eftersom de flesta av artiklar som studerat är baserade på den. För att få fram en ungefärlig area för taket har Autodesk Revit Educational Version använts och för att få en ännu mer exakt beräkning av arean på taket användes programmet Geo Math - GeoGebra. Resultat: Beroende på vad Gavlefastigheter har för budget så kan tegelpannor rekommenderas som det nya byggnadsmaterialet för Skräddargårdens förskola. Kostnaden vid inköp kan variera eftersom både materialen kan vara nyproducerade eller att de återbrukas. Koldioxidutsläppen för tegeltakpannor är betydligt mindre än betongtakpannor, dock är underhållskostnaden mer eftersom tegelpannor behöver mer skötsel.  Slutsatser: Tegelpannor kostar mer än betongpannor men medför mindre utsläpp av koldioxidekvivalenter. Nackdelarna är att företaget måste lägga ner mer pengar. Samt resurser i jämförelse om de ska använda sig av tegelpannor. Alternativet är att använda sig av återbrukande betong- eller tegelpannor. Avgränsning: Studien är begränsad till endast två olika takpannor, betongpannor samt tegelpannor. Studien tar inte hänsyn till en fördjupning på livscykelanalys. Detta projekt kommer även att behandla en-, tvåkupiga plattor, fokus kommer att ligga på val av plattor beroende på Skräddarens förskolas takvinkel. / Purpose: Gavle municipality has the goal of significantly reducing its carbon dioxide emissions by 2050. Therefore, the municipality is focusing on using materials that are as environmentally friendly as possible, with low carbon dioxide emissions. One area where the municipality is focusing is the choice of materials for buildings, and in this thesis, investigated whether the current roof material at Skräddargårdens preschool can be replaced with more sustainable alternatives. Comparation of concrete tiles and clay tiles, and the goal is to answer the question: 'Which of these roof tiles should Gavlefastigheter AB choose at Skräddargårdens preschool? Method: Methods used are interviews with different companies and roofers, literature studies and to read on old degree projects for a better understanding to achieve the goal. A small part of LCA (Life Cycle Analysis) will be included as most articles are based on it. An approximate roof area has been developed through the Autodesk Revit Educational Version. The program Geo Math - GeoGebra used to clarify the roof area that corresponded to good clear numbers. Findings: Depending on what Gavlefastigheter have for budget, clay tiles can be highly recommended as the new building materials for Skräddargårdens preschool. The cost of purchase can variate because both materials can be new or reused in different ways. The carbon dioxide emissions from clay tiles are significantly less than concrete roof tiles, however, the maintenance cost is more because brick tiles need more maintenance. Clay is more sensitive than concrete and may require more frequent maintenance than concrete, therefore it costs more for maintenance intervals with clay. Conclusions: Clay tiles cost is higher than concrete tiles. The disadvantages may be that the company must invest more economically in comparison if they are to use the material concrete. Thus, in the end, it is not large sums. From an environmental perspective, clay tiles are better compared to concrete tiles if properly cared for, because concrete contains cement and cement is bad for the environment and toxic. An alternative is to use reusable concrete and clay tiles.  Demarcation: The study is limited to only two different roof types, concrete tiles and clay tiles. This study does not consider in life cycle analysis. This project will also treat one-, two-cup tiles, the focus will be on the choice of tiles depending on the preschool roof angle.

Выполнение строительно-монтажных работ связано со сложной системой нормативного регулирования затрат по сметной стоимости, служащих базовым показателем ценообразования и договорной политики подрядных организаций. Разработка методов, позволяющих применить единый подход к учету разнообразия условий выполнения работ по видам договоров, а также средств контроля за исполнением договорных обязательств, служит существенным фактором совершенствования финансового и налогового учета. Результаты проведенного исследования: предложена система субсчетов в составе действующих синтетических счетов по учету затрат на строительно-монтажные работы, а также по учету реализации отдельных этапов работ; обоснована целесообразность расширения функциональных обязанностей работников, осуществляющих внутренний аудит, от обычного финансового контроля до комплексного анализа учетных операций в сочетании с договорной политикой строительной организации; адаптировано использование нормативного метода для учета затрат подрядных организаций с целью повышения эффективности мониторинга отклонений от сметы при формировании финансового результата отчетного периода. / Execution of construction and installation works is associated with a complex system of regulatory regulation of costs according to the estimated cost, which serves as a basic indicator of pricing and contractual policy of contractors. Development of methods to apply a unified approach to the diversity of conditions of work in contracts, as well as means of control over execution of contractual obligations is a significant factor in the improvement of financial and tax accounting. Results of the study: - a system of sub-accounts is proposed as part of existing synthetic accounts for accounting for construction and installation costs, as well as for accounting for the implementation of individual stages of work; - the expediency of expanding the functional responsibilities of employees engaged in internal audit from ordinary financial control to a comprehensive analysis of accounting operations in combination with the contractual policy of the construction organization is justified; - adapted the use of the standard method for accounting for the costs of contractors in order to improve the effectiveness of monitoring deviations from the estimate when forming the financial result of the reporting period.

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 dissertation attempts to integrate the household and children more fluidly into measures of well-being in the past. In part one, I develop a Monte Carlo simulation to test some of the assumptions of Allen’s welfare ratio methodology. These included his assumptions that family size was constant over time, that there were no female-headed households and that women and children did not participate in the labour force. After all of the adjustments, it appears that Allen’s welfare ratios underestimate the welfare ratios of a demographically representative group of families, especially if women and children’s labour force participation is included. However, the predicted distributions also highlight the struggles of agricultural labourers, who are given separate consideration. Even the average agricultural labourers’ family with women and children working would have had to rely of self- provisioning, gleaning, poor relief or the extension of the working year to make ends meet at the poorest point in their family life cycle. Part two adjusts Floud et al.’s estimates of calorie availability in the English economy from 1700 to 1909 for the costs of digestion, pregnancy and lactation. Taken together, these three additional costs reduced the amount calories available by around 15 per cent in 1700 but only by 5 per cent in 1909 because of the changing composition of the English diet. Part three presents a new adaptive framework for studying changes in children’s growth patterns over time and a new methodology, longitudinal growth studies, for measuring gender disparities in health in the past. An adaptive framework for understanding growth provides a more parsimonious explanation for the vast catch-up growth achieved by slave children in the antebellum American South. The slave children were only able to achieve this catch-up growth because they were programmed for a tall height trajectory by relatively good conditions in utero. Finally, impoverished girls experienced greater catch-up growth than boys in two schools in late-nineteenth century Boston, USA and early-twentieth century London, suggesting that girls were deprived relative to boys before entering these institutions.

Efficient waste management enables the protection of human health, reducing environmental pollution, saving of natural resources, and achieving sustainable and profitable management of energy. In many countries, the general guidelines for waste management are set by national or local waste management plans. Various models provide local authorities with decision-making tools in planning long-term waste management scenarios.This study aims at providing a special model framework for the evaluation of ecological–economic efficiency (ECO-EE) of waste management. This will serve as an information support tool for decision making by actors of a solid waste management (SWM) scheme, primarily at the municipal and regional levels. The objective of this study is to apply the waste management’s efficient decision (WAMED) model along with the company statistical business tool for environmental recovery indicator (COSTBUSTER) model to SWM and municipal solid waste (MSW) schemes in general in order to evaluate and improve their ECO-EE. COSTBUSTER is a mathematical indicator for the size and extent of implementation costs of a certain SWM scheme, compared with the total size of the average financial budget of a SWM actor of a certain kind. In particular, WAMED is proposed for evaluating the suitability to invest in baling technology. Baling of solid waste is an emerging technology which is extensively used worldwide to temporarily store waste for either incineration or recovery of raw materials. The model for efficient use of resources for optimal production economy (the EUROPE model) is for the first time applied to emissions from baling facilities. It has been analysed how cost-benefit analysis (CBA) and full cost accounting (FCA) can facilitate environmental optimisation of SWM schemes. The effort in this work represents a continuation of such ambitions as an enlargement of the research area of CBA based modelling within SWM. In the thesis, certain theoretical and economic aspects of SWM were analysed as case studies. A shift of viewpoints within the field of waste management is presented. This shift is in accordance with the prevailing concept of sustainable development, as commonly understood. It is concluded that in the practical SWM context, the findings of the study point at the possibilities to modify the common CBA- and FCA-based methods by WAMED, COSTBUSTER, and EUROPE. Therefore, it can be said that estimations in a SWM scheme can be carried out by using certain economic model, if properly modified in a logical and plausible way. New principles for cost allocation to SWM residual products are presented in the current work. They imply strong industrial cost saving incentives through promoting the introduction of new and improved processing technologies for rest-waste. Such incentives then strongly promote investments that are likely to improve both the environment and the corporate profitability. Thereby, the occurrence of non-commercialised, and hence not utilized, wastes is reduced. This improves the short term corporate economy through saving raw materials such as solid waste fuel, spending less time for administrating waste flows, and less wear and tear of the plant machinery. Additional environmental advantages which affect the balance sheets in a favourable way are related to the long-term business economy and extended environmental goodwill. This is due to the recently introduced way of considering solid waste as regular goods in financial terms - the equality principle. If waste is seen as goods, and not wasted in landfills, the environment will improve. This, in turn, leads to an improved quality of life. Based on the current study, it is recommended to apply WAMED to SWM schemes in order to evaluate their ECO–EE to justify decision making and investments. Also, it is recommended to apply COSTBUSTER, based on the current WAMED outcome, to SWM schemes to determine their relative size and extent. It is recommended to apply EUROPE to the emissions in case of accidental burning, treatment of leachate, andabatement with odours at any SWM scheme, based on the induced economic incentives, in order to reduce unwanted substances and phenomena.

Made available in DSpace on 2015-12-04T11:45:20Z (GMT). No. of bitstreams: 1 Wanny_Di_Giorgi.pdf: 415025 bytes, checksum: dc08bb9acbb530c99872bb0dad535bb0 (MD5) Previous issue date: 2002-09-01 / This paper concerns to the theme "Theory of Constraints Impacts to the Pricing Management Models" and presents a bibliographic research that involves the pricing formation focused on the Economics, Costs and Constraints Theories. Under the economic approach, the Theory of Pricing is presented with its different concepts through the history, as well as its politics, methods and planning. Concerning to the Theory of Costs, the Cost Accounting is showed with its concept, history, goals and methods of costing as base of pricing. Then, the general principles of the Constraints Theory are presented with its contribution to the pricing planning. Finally, a verification is made about the TOC tools of the pricing planning and decisions and a conceptual comparison is made between the different models of pricing management. / Este trabalho diz respeito ao tema "Impacto da Teoria das Restri????es nos Modelos de Planejamento de Pre??os" e apresenta uma pesquisa bibliogr??fica que envolve as abordagens da forma????o de pre??os da Teoria Econ??mica, da Teoria de Custos e da Teoria das Restri????es. Na abordagem econ??mica, s??o apresentados a Teoria de Pre??os e os conceitos de pre??os atrav??s da hist??ria, assim como as pol??ticas, os m??todos e o planejamento de pre??os. No ??mbito da Teoria de Custos, a Contabilidade de Custos ?? apresentada com sua defini????o, hist??ria, objetivos, finalidades e m??todos de custeio como base de pre??os. Em seguida s??o apresentados os princ??pios gerais da Teoria das Restri????es e sua contribui????o no tocante ao planejamento de pre??os. Finalmente, ?? feita a verifica????o da ferramenta TOC de decis??o de pre??o de venda e a compara????o conceitual entre os diferentes modelos de gest??o de pre??os.