Global ETD Search

191	Factors influencing the success of activity-based costing in the Nelson Mandela Bay metropole manufacturing industry Reynolds, Arthur 08 May 2014 (has links) Past research on activity-based costing (ABC) success factors has predominantly focused on establishing relationships between known success factors and ABC implementation success. According to the researcher, there is a lack of exploratory studies to establish ABC implementation factors especially in a South African context. This study has explored these factors from literature and attempted to identify any other factors of importance with the use of semistructured interviews. A total number of 13 interviews were conducted with participants from manufacturing organisations in the Nelson Mandela Bay Metropole using some form of ABC. The findings suggested that ABC may be more beneficial at larger, more diverse organisations but that smaller organisations may also benefit from ABC if product costing accuracy could be significantly improved with ABC and if no major pressure on company resources is incurred. In addition it seems that ABC should be utilised to the fullest extent that is practical for the manufacturing organisation and that the use of supplementary cost-saving mechanisms with ABC may be beneficial. Finally it is recommended that users be fully trained at ABC and that careful consideration of an appropriate ABC software package may increase the likelihood of ABC implementation success. / Management Accounting / M. Phil. (Management Accounting) Activity-based costing Traditional costing Standard costing Budgeting Forecasting Economics value-added Investment planning 658.15520968752
192	Účetní výkazy a výkaznictví / The account sheet and financial reporting KAFKOVÁ, Martina January 2010 (has links) This thesis is engaged in composition and resulting analysis of financial and management statements of the company enterprised in a traffic sector. It evaluates their need of composition and their predicable ability.
193	Conditions for Passenger Aircraft Minimum Fuel Consumption, Direct Operating Costs and Environmental Impact Caers, Brecht January 2019 (has links) (PDF) Purpose - Find optimal flight and design parameters for three objectives: minimum fuel consumption, Direct Operating Costs (DOC), and environmental impact of a passenger jet aircraft. --- Approach - Combining multiple models (this includes aerodynamics, specific fuel consumption, DOC, and equivalent CO2 mass) into one generic model. In this combined model, each objective's importance is determined by a weighting factor. Additionally, the possibility of further optimizing this model by altering an aircraft's wing loading is analyzed. --- Research limitations - Most models use estimating equations based on first principles and statistical data. --- Practical implications - The optimal cruise altitude and speed for a specific objective can be approximated for any passenger jet aircraft. --- Social implications - By using a simple approach, the discussion of optimizing aircraft opens up to a level where everyone can participate. --- Value - To find a general answer on how to optimize aviation, operational and design-wise, by using a simple approach. ddc:620 info:eu-repo/classification/ddc/629.13 Luftfahrt Flugzeugaerodynamik Flugmechanik Betriebskosten Aeronautics Airplanes--Performance Cost accounting Environmental protection Flugzeug Flugtriebwerk Luftverschmutzung Energieverbrauch Tabellenkalkulation Airplanes Aerodynamics Speed Altitudes Energy conservation Air--Pollution Global warming Electronic spreadsheets aviation commercial aircraft DOC Direct Operating Costs flight mechanics flight mechanics fuel consumption fuel consumption fuel burn
194	Basic Comparison of Three Aircraft Concepts: Classic Jet Propulsion, Turbo-Electric Propulsion and Turbo-Hydraulic Propulsion Rodrigo, Clinton January 2019 (has links) (PDF) Purpose - This thesis presents a comparison of aircraft design concepts to identify the superior propulsion system model among turbo-hydraulic, turbo-electric and classic jet propulsion with respect to Direct Operating Costs (DOC), environmental impact and fuel burn. --- Approach - A simple aircraft model was designed based on the Top-Level Aircraft Requirements of the Airbus A320 passenger aircraft, and novel engine concepts were integrated to establish new models. Numerous types of propulsion system configurations were created by varying the type of gas turbine engine and number of propulsors. --- Findings - After an elaborate comparison of the aforementioned concepts, the all turbo-hydraulic propulsion system is found to be superior to the all turbo-electric propulsion system. A new propulsion system concept was developed by combining the thrust of a turbofan engine and utilizing the power produced by the turbo-hydraulic propulsion system that is delivered via propellers. The new partial turbo-hydraulic propulsion concept in which 20% of the total cruise power is coming from the (hydraulic driven) propellers is even more efficient than an all turbo-hydraulic concept in terms of DOC, environmental impact and fuel burn. --- Research Limitations - The aircraft were modelled with a spreadsheet based on handbook methods and relevant statistics. The investigation was done only for one type of reference aircraft and one route. A detailed analysis with a greater number of reference aircraft and types of routes could lead to other results. --- Practical Implications - With the provided spreadsheet, the DOC and environmental impact can be approximated for any commercial reference aircraft combined with the aforementioned propulsion system concepts. --- Social Implications - Based on the results of this thesis, the public will be able to discuss the demerits of otherwise highly lauded electric propulsion concepts. --- Value - To evaluate the viability of the hydraulic propulsion systems for passenger aircraft using simple mass models and aircraft design concept. ddc:620 info:eu-repo/classification/ddc/629.13 Luftfahrt Luftfahrzeug Flugmechanik Betriebskosten Aeronautics Airplanes Airplanes--Performance Cost accounting Ölhydraulik Flugtriebwerk Elektroantrieb Kraftstoffverbrauch Flugzeug Entwurf Dimensionierung Aeroplanes Design Airplanes--Jet propulsion Airplanes--Turbofan engines Electric propulsion Hydraulics Airplanes--Fuel consumption Environmental protection Airbus A320 aircraft aircraft design flight mechanics engines hybrid propulsion hydraulics certification DOC Direct Operating Costs Airbus A320
195	Evaluation of the Hybrid-Electric Aircraft Project Airbus E-Fan X Benegas Jayme, Diego January 2019 (has links) (PDF) Purpose - This master thesis evaluates the hybrid-electric aircraft project E-Fan X with respect to its economical and environmental performance in comparison to its reference aircraft, the BAe 146-100. The E-Fan X is replacing one of the four jet engines of the reference aircraft by an electric motor and a fan. A turboshaft engine in the cargo compartment drives a generator to power the electric motor. --- Methodology - The evaluation of this project is based on standard aircraft design equations. Economics are based on Direct Operating Costs (DOC), which are calculated with the method of the Association of European Airlines (AEA) from 1989, inflated to 2019 values. Environmental impact is assessed based on local air quality (NOx, Ozone and Particulate Matter), climate impact (CO2, NOx, Aircraft-Induced Cloudiness known as AIC) and noise pollution estimated with fundamental acoustic equations. --- Findings - The battery on board the E-Fan X it is not necessary. In order to improve the proposed design, the battery was eliminated. Nevertheless, due to additional parts required in the new configuration, the aircraft is 902 kg heavier. The turboshaft engine saves only 59 kg of fuel. The additional mass has to be compensated by a payload reduced by 9 passengers. The DOC per seat-mile are up by more than 10% and equivalent CO2 per seat-mile are more than 16% up in the new aircraft. --- Research limitations - Results are limited in accuracy by the underlying standard aircraft design calculations. The results are also limited in accuracy by the lack of knowledge of some data of the project. --- Practical implications - The report contributes arguments to the discussion about electric flight. --- Social implications - Results show that unconditional praise given to the environmental characteristics of this industry project are not justified. ddc:620 info:eu-repo/classification/ddc/629.13 Luftfahrt Luftfahrzeug Elektroantrieb Flugmechanik Aeronautics Airplanes Electric propulsion Airplanes--Performance Betriebskosten Kraftstoffverbrauch Luftverschmutzung Fluglärm Projektbewertung Technikbewertung Luftfahrttechnik Flugtriebwerk Passagier Flugzeug Entwurf Dimensionierung Cost accounting Airplanes--Fuel consumption Environmental protection Airplanes--Noise Evaluation Technology assessment Aerospace engineering Airplanes--Jet propulsion Airplanes--Turbofan engines Design aircraft aircraft design flight mechanics engines certification DOC Direct Operating Costs Airbus E-Fan X BAe 146
196	Comparative analysis of activity based costing as an alternative to the traditional costing methods in SASSA Maluleke, Mashangu Justice 11 1900 (has links) 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) Activity-based costing Traditional costing Activity-based budgeting Time-driven activity-based costing Activity-based management Indirect cost Social grants Application process Steps to implementation Administration cost per grant Vupima-hakelo bya ntolovelo Mafambiselo ya activity-based management Tihakelo to ka ti nga kongomisi Timalimpfuneto ta vanhu Magoza ya tirhelo Tihakelo ta vulawuri ku ya hi mpfuneto Aktiwiteitsgebaseerde kosteberekening Aktiwiteitsgebaseerde begroting Aktiwiteitsgebaseerde bestuur Tydgedrewe Indirekte koste Sosiale toelaes Toelae-aansoekprosedure Implementeringstappe Administrasiekoste per toelae 657.420968 Cost accounting -- South Africa South African Social Security Agency Activity-based costing -- South Africa
197	El Control de gestión en organizaciones sin ánimo de lucro: el caso particular de los colegios de economistas de España Soldevila García, Pilar 05 July 2000 (has links) Esta investigación ha identificado los instrumentos de contabilidad de gestión que los gestores de las organizaciones no lucrativas, y más concretamente de los colegios de economistas de España, utilizan y pueden utilizar como sistemas de información para el control de la gestión y para la mejora de su eficiencia, eficacia y economía. Se han realizado tres estudios empíricos: 1. A los gestores de los colegios de economistas, para conocer situación y nivel de implantación de instrumentos de control de gestión .2. Se ha centrado en el análisis de la situación a nivel también de instrumentos de contabilidad de gestión de determinadas asociaciones inglesas que están destinadas a profesionales que ejercen en especialidades que en España pueden realizar los economistas. 3. A usuarios de los colegios, par ver nivel de calidad de los servicios y actividades que los colegios realizan y los efectos de la profesionalidad múltiple que los caracteriza. / It presents the results of a study about management control in non-profit organizations, focusing on the particular case of the Associations of Economists in Spain. In order to do it, a revision of literature and empirical studies have taken place to find out the implementation and level development of the instruments of management accounting in non-profit organizations. The study has been completed with three empirical studies, first directed to Associations of Economists in Spain, the second to associations from the UK related to the economy and the company, and, third directed to users from an Economists'Professional Association. Moreover, interviews of managers of different Associations from the UK have been made. History of non-profit organizations Antropologic theorys of control Culture Classical theory of control Open Systems Theory Human relations Contingency theory Systems of information Financial accounting Management accounting Chartered of Accountands Accounting Professional Bodies Cost accounting Associations of Economists Evolución sector no lucrativo Management control Implementation systems of information Historia organizaciones no lucrativas Clasificación colegios profesionales Instrumentos contabilidad de gestión Profesionales Clasificación entidades no lucrativas Asociaciones inglesas de contabilidad Relaciones humanas Profesión Teoría de la contingencia Sector no lucrativo Cultura Teoría de los sistemas abiertos Contabilidad financiera Sistemas mecanicistas Teoría clásica Entidades sin ánimo de lucro Plan estratégico Colegios profesionales Organizaciones sin ánimo de lucro Asociaciones profesionales Contabilidad de gestión Contabilidad de costes Asociaciones Control de gestión Contabilidad Colegios economistas eficiencia Control presupuestario Cuadro de mando integral eficacia Quality of services Inducatir Psicosocials theorys of control Calidad de los servicios Planificación Planificación estratégica Economista Liberalización servicios Indicadores Profession Sistema de información Non profit sector Strategic business planning Control Planification Balance Scored Card Economy Financial planning Economist Efficiency Planning Efficient Performance Classification of associations Evolution of non-profit organizations 06 347 65

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