Diploma thesis is focused on reporting process in the sale company BSH domácí spotřebiče s.r.o. In the beginning it explains differences between management, financial and tax accounting. There is the aim to emphasize the importance of management accounting in the broader sense, in the process of strategic, tactic and operative cost controlling. The source of information for cost accounting is controlling. Controller, in retrospect to content of diploma thesis, intermediate the results through reporting. Goal of my diploma thesis is to familiarize reader with reporting in leading international company to help him apprehend the idea of the work so he could use the skills in practice.

Thesis (Ph.D.)--University of Waikato, 2009. / Title from PDF cover (viewed July 7, 2009) Includes bibliographical references (p. 214-244)

Thesis (Ph.D.)--Victoria University of Wellington, 2008. / Includes bibliographical references.

Thesis (Ph. D.)--University of Wisconsin--Madison, 1967. / Typescript. Vita. Description based on print version record. Includes bibliographical references (leaves 204-216).

Problem statement: Management accounting is not given enough emphasis, at the board level, as a provider of timely and relevant information to facilitate the execution of good corporate governance. Without management accounting information corporations in Botswana may find it difficult to create sustainable corporate governance. Methodology:A questionnaire was used to investigate the use of management accounting tools by the directors in the target organisations.The researchwas carried out among listed companies on the stock exchange and the parastatal organisations in Botswana. Main findings: Most directors in the organisations don‟t emphasise the use of management accounting in decision making.Management accountants have also failed to provide theinformation at board level. Conclusion:To execute their duties efficiently, directorsmay need to call for more management accounting reports from the senior management level up to the board level and regularly use them to facilitate their decision making. / Management Accounting / M. Com. (Accounting)

A partir da década de 70 surgiram novas filosofias de gestão de manufatura. A contabilidade aplicada, na época, não era capaz de integrar as informações de controle gerencial com as informações da gestão de produção. Neste contexto, a estratégia foi integrada à contabilidade, surgindo a Contabilidade de Gestão Estratégica, também conhecida como Gestão Estratégica de Custos (GEC). A GEC, por meio de suas práticas, tem por objetivo fornecer informações contábeis sobre custos da organização, bem como de sua cadeia de valor, contribuindo, assim, para a tomada de decisão e formulação de estratégias. Quando a gestão estratégica de custos está alinhada com a estratégia da empresa as organizações tendem a apresentar um maior desempenho. Contudo, a partir da relevância das questões relacionadas ao tema, esta pesquisa teve como objetivo analisar a relação existentes entre as práticas da Gestão Estratégica de Custos e o desempenho econômico-financeiro nas empresas metalmecânicas, automotivas e eletroeletrônicas da Serra Gaúcha. Como procedimento metodológico, foi utilizada a pesquisa exploratória, descritiva e quantitativa. O levantamento das informações foi realizado através de uma survey. A população foi composta por 367 (trezentos e sessenta e sete) empresas de pequeno, médio e grande porte. Obteve-se uma amostra de 87 (oitenta e sete) empresas. Os dados foram analisados por meio de Estatística Descritiva, Análise Fatorial Exploratória e Modelagem de Equações Estruturais. Constatou-se que as práticas da GEC utilizadas frequentemente, por mais de 50% da amostra, são Custo Padrão, Custos Logísticos, Análise dos Fatores Determinantes de Custos e Custo Meta. Nas análises das hipóteses os resultados indicam a existência de relação significativa entre a utilização das práticas da GEC e o desempenho econômico-financeiro. Além disso, ficou evidenciado que a atuação no mercado externo possui relação com o desempenho econômico-financeiro. Como implicação destes achados de pesquisa este estudo contribui para uma melhor compreensão da utilização das práticas da GEC e para confirmar que a utilização de doze práticas agrupadas em três fatores, na Análise Fatorial Exploratória, tem relação com o desempenho das organizações. Como sugestão de estudos futuros, recomenda-se a aplicação deste instrumento em outras atividades econômicas para avaliar se esta relação continua presente. / Submitted by cmquadros@ucs.br (cmquadros@ucs.br) on 2018-02-20T12:11:08Z No. of bitstreams: 1 Dissertacao Marcelo J. Vizzotto.pdf: 2395288 bytes, checksum: d92552e87d564ff5f6c5b6b0421a5222 (MD5) / Made available in DSpace on 2018-02-20T12:11:08Z (GMT). No. of bitstreams: 1 Dissertacao Marcelo J. Vizzotto.pdf: 2395288 bytes, checksum: d92552e87d564ff5f6c5b6b0421a5222 (MD5) Previous issue date: 2018-02-20 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior, CAPES / Since the 1970s new manufacturing management philosophies have emerged. The accounting applied at the time wasn’t able to integrate management control information with production management information. In this context, the strategy was integrated into accounting, consequently in Strategic Management Accounting, also known as Strategic Cost Management (SCM). SCM, through its practices, aims to provide accounting information on costs of the organization, as well as its value chain, thus contributing to decision making and strategy formulation. When strategic cost management is associated with the company's strategy, organizations tend to act better. However, from the relevance of the issues related to the topic, this research had the aim of analyzing the relationship between the practices of Strategic Cost Management and the economic-financial performance in the metal-mechanic, automotive and electro-electronic companies of the Serra Gaúcha. As a methodological procedure, exploratory, descriptive and quantitative research was used. The information was collected through a survey. The population was made up of 367 (three hundred and sixty seven) small, medium and large companies. A sample of 87 (eighty-seven) companies was attained. The data were analyzed through Descriptive Statistics, Exploratory Factor Analysis and Modeling of Structural Equations. It was found that the SCM practices frequently used by more than 50% of the sample are Standard Cost, Logistic Costs, Cost Determinants Factor Analysis and Target Cost. In the analysis of the hypotheses the results indicate the existence of a significant relationship between the use of SCM practices and economic-financial performance. In addition, it was proven that the performance in the foreign market is related to the economic-financial performance. As implication of these research findings, this study contributes to a better understanding of the use of GEC practices and to confirm that the use of twelve practices grouped in three factors, in Exploratory Factor Analysis, is related to the performance of organizations. As a suggestion of future studies, it is recommended to apply this instrument in other economic activities to assess whether this relationship is still present

A partir da década de 70 surgiram novas filosofias de gestão de manufatura. A contabilidade aplicada, na época, não era capaz de integrar as informações de controle gerencial com as informações da gestão de produção. Neste contexto, a estratégia foi integrada à contabilidade, surgindo a Contabilidade de Gestão Estratégica, também conhecida como Gestão Estratégica de Custos (GEC). A GEC, por meio de suas práticas, tem por objetivo fornecer informações contábeis sobre custos da organização, bem como de sua cadeia de valor, contribuindo, assim, para a tomada de decisão e formulação de estratégias. Quando a gestão estratégica de custos está alinhada com a estratégia da empresa as organizações tendem a apresentar um maior desempenho. Contudo, a partir da relevância das questões relacionadas ao tema, esta pesquisa teve como objetivo analisar a relação existentes entre as práticas da Gestão Estratégica de Custos e o desempenho econômico-financeiro nas empresas metalmecânicas, automotivas e eletroeletrônicas da Serra Gaúcha. Como procedimento metodológico, foi utilizada a pesquisa exploratória, descritiva e quantitativa. O levantamento das informações foi realizado através de uma survey. A população foi composta por 367 (trezentos e sessenta e sete) empresas de pequeno, médio e grande porte. Obteve-se uma amostra de 87 (oitenta e sete) empresas. Os dados foram analisados por meio de Estatística Descritiva, Análise Fatorial Exploratória e Modelagem de Equações Estruturais. Constatou-se que as práticas da GEC utilizadas frequentemente, por mais de 50% da amostra, são Custo Padrão, Custos Logísticos, Análise dos Fatores Determinantes de Custos e Custo Meta. Nas análises das hipóteses os resultados indicam a existência de relação significativa entre a utilização das práticas da GEC e o desempenho econômico-financeiro. Além disso, ficou evidenciado que a atuação no mercado externo possui relação com o desempenho econômico-financeiro. Como implicação destes achados de pesquisa este estudo contribui para uma melhor compreensão da utilização das práticas da GEC e para confirmar que a utilização de doze práticas agrupadas em três fatores, na Análise Fatorial Exploratória, tem relação com o desempenho das organizações. Como sugestão de estudos futuros, recomenda-se a aplicação deste instrumento em outras atividades econômicas para avaliar se esta relação continua presente. / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior, CAPES / Since the 1970s new manufacturing management philosophies have emerged. The accounting applied at the time wasn’t able to integrate management control information with production management information. In this context, the strategy was integrated into accounting, consequently in Strategic Management Accounting, also known as Strategic Cost Management (SCM). SCM, through its practices, aims to provide accounting information on costs of the organization, as well as its value chain, thus contributing to decision making and strategy formulation. When strategic cost management is associated with the company's strategy, organizations tend to act better. However, from the relevance of the issues related to the topic, this research had the aim of analyzing the relationship between the practices of Strategic Cost Management and the economic-financial performance in the metal-mechanic, automotive and electro-electronic companies of the Serra Gaúcha. As a methodological procedure, exploratory, descriptive and quantitative research was used. The information was collected through a survey. The population was made up of 367 (three hundred and sixty seven) small, medium and large companies. A sample of 87 (eighty-seven) companies was attained. The data were analyzed through Descriptive Statistics, Exploratory Factor Analysis and Modeling of Structural Equations. It was found that the SCM practices frequently used by more than 50% of the sample are Standard Cost, Logistic Costs, Cost Determinants Factor Analysis and Target Cost. In the analysis of the hypotheses the results indicate the existence of a significant relationship between the use of SCM practices and economic-financial performance. In addition, it was proven that the performance in the foreign market is related to the economic-financial performance. As implication of these research findings, this study contributes to a better understanding of the use of GEC practices and to confirm that the use of twelve practices grouped in three factors, in Exploratory Factor Analysis, is related to the performance of organizations. As a suggestion of future studies, it is recommended to apply this instrument in other economic activities to assess whether this relationship is still present

Este estudo tem como objetivo verificar se as informações obtidas através dos distintos conceitos e definições de overhead, apresentadas pela academia, possuem as características qualitativas fundamentais (relevância e representação fidedigna) e de melhoria da informação contábil (comparabilidade, verificabilidade, tempestividade e compreensibilidade). Como objetivos específicos, buscou-se identificar se os autores pesquisados apresentam a origem do termo e a sua utilidade, além de verificar qual a abordagem utilizada na elaboração de seus conceitos e definições de overhead. A pesquisa identificou que dentre as vinte e duas obras analisadas que apresentaram definição ou conceito sobre o termo, 55% delas consideram o overhead como sinônimo de custos indiretos e também que, a informação gerada a partir dessas definições não possui as características qualitativas da informação contábil. Os demais trabalhos (45%) apresentaram definições distintas como, por exemplo, despesas relacionadas às pessoas de uma organização ou custos relativos às atividades de natureza preponderantemente administrativas, definições essas que possuíam as características qualitativas da informação contábil. Em nenhum dos trabalhos consultados encontrou-se a origem de tal termo e em apenas um deles, um trabalho de Administração, foi apresentada a sua utilidade. Constatou-se também que a maior parte dos trabalhos embasa a definição de overhead na relação desse com a entidade objeto de custeio, classificada nesse estudo como Abordagem Relacional. / This study aims to determine whether information obtained through the different concepts and definitions of overhead presented by the academy, hold the fundamental qualitative characteristics (relevance and faithful representation) and improvement characteristics of accounting information (comparability, verifiability, timeliness and understandability). The specific objectives sought to identify whether the authors have investigated the origin of the term and its usefulness, and perceive which approach they used in the development of their concepts and definitions. This research identified that among the twenty-two works that had presented the concept or definition of the term, 55% of them consider it as a synonym for indirect costs and the information generated from these definitions does not have the qualitative characteristics of accounting information. The remaining studies (45%) had distinct definitions, for example, people related costs or costs related primarily to administrative activities, these definitions does have the qualitative characteristics of accounting information. In none of the studies the origin of the term has been found and only in one, a Management text, was presented its usefulness. It has also found that most of the work underpinning the definition of overhead relates it to the entity object costing, classified in this study as Relational Approach.

Cette recherche tente de clarifier la discussion autour de la répartition des charges indirectes, recenser les attitudes des entreprises confrontées au problème de la répartition et analyser les différents discours qui l’entourent. Nous nous sommes posé ici la question suivante : existe-t-il une technique de répartition qui soit intrinsèquement meilleure que les autres ? Pour nous, ce qui importe, ce n’est pas la technique (ou la méthode) de répartition, mais le sens qui émerge des pratiques et des discours. Il est donc nécessaire de changer de perspective sur la répartition, c’est-à-dire ne plus raisonner en termes de méthodes, mais chercher plutôt à comprendre ce phénomène en tant que délibération datée et contingente. Nous défendons ici l’idée que la répartition des charges indirectes constitue un processus (ou un phénomène organisationnel) qui prend des sens multiples. Ces sens émergent de la dialectique entre pratiques et discours, qui cache en réalité l’intervention de trois catégories d’acteurs : les entreprises, les scientifiques et les consultants. Dans ces conditions, non seulement il n’existe pas de technique de répartition qui soit intrinsèquement meilleure que les autres, mais il est impossible même de concevoir et de définir une telle technique. / This research attempts to clarify the ongoing debate over indirect cost allocation, evaluate the attitude of the companies confronted with the allocation issue and analyze the types of discourse surrounding it. Here, we ask the following question: does an allocation technique intrinsically better than others exist? Actually, what really counts it is not the allocation technique (or method), but its meaning, emerging both from practice and discourse. It is thus necessary to adopt a different perspective on cost allocation, i.e. to stop reasoning in terms of methods, but rather seek to understand this phenomenon as a dated and contingent deliberation. We defend the idea that cost allocation constitutes a process (or an organisational phenomenon) carrying multiple meanings. These meanings emerge from the dialectics between practice and discourse, which actually hides the intervention of three categories of actors: companies, scientists and consultants. Under these conditions, not only an allocation technique intrinsically better than the others does not exist, but it is impossible even to conceive and define such a technique.

This thesis presents a cost allocation method for deriving lower bounds on costs of feasible policies for a class of production/inventory problems. Consider the joint replenishment problem where a group of items is replenished together or individually. A sequence of reorders for any particular item will incur holding, backorder and set-up costs specific to the item, in addition whenever any item is replenished a joint cost is incurred. What is required of the total problem is the minimization of a cost function of the replenishment sequence or policy. The cost allocation method consists of decomposing the total problem into sub-problems, one for each item, by allocating the joint cost amongst the items in such a way that every item in the group receives a positive allocation or none. The result is that, for an arbitrary feasible cost allocation, the sum of the minimum costs for the subproblems is a lower bound on the cost of any feasible policy to the total problem. The results for the joint replenishment problem follows: For the constant and continuous demand case we reproduce the lower bound of Jackson, Maxwell and Muckstadt more easily than they did. For the multi-item dynamic lot-size problem, we generalize Silver-Meal and part-period balancing heuristics, and derive a cost allocation bound with little extra work. For the 'can-order' system, we use periodic policies derived from the cost allocation method and show that they are superior to the more complex (s,c,S) policies. The cost allocation method is easily generalized to pure distribution problems where joint replenishment decisions are taken at several facilities. For example, for the one-warehouse multi-retailer problem, we reproduce Roundy's bound more easily than he did. For the multi-facility joint replenishment problem (a pure distribution system with an arbitrary number of warehouses), we give a lower bound algorithm whose complexity is dr log r where d is the maximum number of facilities which replenish a particular item and r is the number of items. / Business, Sauder School of / Graduate