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In order that the task of student evaluation will be simplified, that the final evaluations will be more accurate, and that instructors and professors in the field of cost accounting will have more time available for research and study, the purpose of this study is to make available a series of valid and reliable objective examinations to instructors and professors who adopt Cost Accounting by Adolph Matz, Othel J. Curry, and George W. Prank as a textbook.

This research examines the assertions made by Johnson and Kaplan (1987) that cost accounting lost relevance after 1925 due to the dominance of financial accounting, to an academic preoccupation with financial accounting, to the disappearance of engineers and to a managerial emphasis on financial measures of net income and earnings per share. Additionally, the research looks at environmental effects on cost accounting, both economic and governmental.

M. Tech. (Cost and Management Accounting), Vaal University of Technology| / This study examines the capital structure theories, specifically the trade-off theory and the pecking order theory. It also analyses the influence of the capital structures choice among 72 listed industrial companies on the Johannesburg Stock Exchange ltd (JSE) in South Africa from 2005-2013 to determine whether these firms follow the trade-off theory or the peckingorder theory. The external database (INET BFA) was used to obtain the data needed for the statistical analysis. From the database, annual standardised financial statements, statement of comprehensive income, cash flow statements, financial ratios, statement of change in equity and the retained earnings to debt ratio of all the listed industrial companies in South Africa from 2005- 2013 were extracted in order to enable the conducted research. A multiple regression and correlation analysis were carried out the with leverage ratio (trade-off theory) and the retained earnings to debt ratio (pecking order theory) as the independent variables and share price as the dependent variable, in order to examine which of the two theories is closely related to share prices in South Africa. Furthermore, a multiple regression and correlation analysis was also done with common shares issued, retained earnings, long-term debt and weighted average cost of capital as the independent variables and share price as dependent variable, to determine if there is a relationship between the capital structure and share prices of the listed industrial company. The results indicated that there were little or no influence of capital structure theory on share prices, the financing practices and the performance of listed companies in South Africa. This indicated that industrial companies in South Africa rarely practice capital structure in accordance with the capital structure theories. Moreover, retained earnings and long-term debt have a positive influence on the performance of listed industrial companies in South Africa from 2005-2013.

"Prepared in partial fulfillment of the requirements for the degree of master of arts in Public administration at the University of Minnesota."--Foreword. / Bibliography: p. iii-xii.

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This thesis examines costing systems adopted within Turkish and British paper industries and assesses the appropriateness of Activity Based Costing for this area. It includes two case studies, one of which was performed in a Turkish paper mill and the other in a British one, that describe and examine product costing methods adopted and cost drivers employed within the costing system. The study also contains the results of two questionnaire surveys, one of which was applied to the Turkish and the other to British paper industry. All paper mills in the two industries were included within the survey response rates of which are 65.2% and 40.25% of the Turkish and British mills respectively. The questionnaire survey was designed to shed light into the costing practices adopted within the two paper industries. The results of the case studies and surveys indicated that the existing costing methods adopted and cost drivers employed within the two industries were appropriate for their manufacturing environments. Almost all the mills surveyed were found using traditional methods for their product costing and decision-making needs. Although ABC was implemented by a small number of factories, it was found inappropriate by two mills (one Turkish and one British) and hence abandoned. Different production processes and product types were identified as the main reason of this unsuitability. Also, most non-volume-related activities that may produce cost distortion in electronic and machinery-parts industries either do not exist or the effect of which over products is not important in the paper industry. Machine hour and production tonne cost drivers were found as being employed generally in both paper industries studied.

"Prepared in partial fulfillment of the requirements for the degree of master of arts in Public administration at the University of Minnesota."--Foreword. / Bibliography: p. iii-xii.