The aim of this thesis is to analyze the costs of the chosen company and through the analysis suggest provisions which will lead to costs optimization. The practical part starts with introducing the company, which was chosen for this thesis. Then the analysis of operating and financial cost is made. The optimization suggestions of selected costs are based on this analysis.

Made available in DSpace on 2015-03-05T19:15:18Z (GMT). No. of bitstreams: 0 Previous issue date: 29 / Nenhuma / O presente trabalho teve por objetivo identificar e analisar as informações de gestão estratégica de custos (GEC) encontradas nos relatórios das companhias abertas brasileiras listadas nos níveis de governança corporativa da BOVESPA. Para isso, foi realizada uma pesquisa nos relatórios de 2005, 2006 e 2007 de 30 companhias dos níveis 1, 2 e Novo Mercado de governança corporativa, em quantidade proporcional ao total de 140 companhias listadas nesses níveis no segundo semestre de 2007. A amostra foi constituída por escolha aleatória das companhias e calculada utilizando o maior Coeficiente de Variação de Pearson e grau de significância de 5%. Utilizando a técnica de análise de conteúdo, os relatórios foram analisados e as informações sobre GEC foram classificadas em 16 categorias. As categorias foram definidas com base nos temas-chaves de GEC, propostos por Shank e Govindarajan (1997): Análise dos direcionadores de custos, Análise da cadeia de valor e Análise do posicionamento estratégico. Para validá-las utili / The main objective of this paper was to identify and analysis which strategic cost management (SCM) information may be found in the Brazilian open companies’ reports listed in BOVESPA’s corporate governance levels. To do that, some research was conducted in the 2005, 2006 and 2007 reports of 30 companies of levels 1, 2 and New Market of corporate governance, in proportional amount to the total of 140 companies listed in those levels in the second semester of 2007. The sample was made up of companies randomly chosen and calculated by using the highest Pearson’s Variation Coefficient and a significance degree of 5%. The reports were analyzed through the content analysis technique and the information on SCM was classified in 16 categories. The categories were set based on SCM key-topics, proposed by Shank and Govindarajan (1997): Cost Driver Analysis, Value Chain Analysis, and Strategic Positioning Analysis. In order to validate them, the Delphi Run technique was used. The information on SCM, after being classif

O presente trabalho teve por objetivo fundamental demonstrar a possibilidade de construir uma Análise de Custos de Concorrentes através das Demonstrações Contábeis e Financeiras. Este trabalho explorou, em um estudo entre quatro empresas do setor de Celulose e Papel, do Brasil, a possibilidade de utilizar as Demonstrações Contábeis e Financeiras como ferramenta para Análise dos Custos dos Concorrentes. Em um primeiro momento, em estudo qualitativo, foram comparados os principais elementos constantes nas DFC´s do primeiro trimestre de 2007 das empresas em análise. Finalmente, foram comparados os principais índices das empresas e suas estruturas de custos, em um estudo quantitativo com dados que compreendem do primeiro trimestre de 2000 ao segundo trimestre de 2007. Através das análises feitas foi possível concluir que é possível inferir sobre os custos dos concorrentes através de suas Demonstrações Contábeis e Financeiras. / The present study aimed to show the possibility of built a Competitors Cost Analysis through Financial Reporting. This work explored, in a study between four companies of Pulp and Paper Sector, in Brazil, the possibility of Financial Reporting usage as a tool for Competitors Cost Analysis. In a first moment, on a qualitative study, the companies main elements of Financial Reporting of first quarter of 2007 was compared. Finally, the main companies indices and cost structures was compared, in the period of first quarter of 2000 to second quarter of 2007. Through analyses was possible to conclude that is possible to infer about the competitors´ cost through its Financial Reports.

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Strategic cost management is in its infancy. Researches and studies are still in an early exploratory stage and have not yet developed a consistent theory for strategic cost management. The thesis presents a comprehensive framework for strategic cost management. In particular the study attempts to contribute to filling the gap in the literature of strategic cost management. The suggested framework covers the concept, the objectives, the principles, the analysis fields & activities, the objects, the instruments and the key supports factors of strategic cost management to meet different challenges that the companies encounter from time to time and at different stages of development.

I examine the influence of ownership structure on labor decisions by comparing how public and private banks manage their labor costs. I find that, compared to private banks, public banks grow their labor force by more when activity increases. However, due to capital market pressure, managers of public banks reduce labor costs to avoid reporting earnings declines while private banks increase labor costs around the same benchmark. In particular, I find that managers of public banks reduce labor costs to avoid reporting an earnings decline when they have diversified lines of business or when they do not make use of alternative methods of earnings management. Furthermore, public banks that reduce labor costs and report a small earnings increase experience improved subsequent performance. Overall these findings suggest that financial reporting pressure in public firms can constrain empire building by incentivizing managers to make strategic cost cuts.

The purpose of this study is to determine whether all costs over the life cycle of metallurgical research projects are included in the initial cost estimate, whether these costs are estimated accurately and whether they are managed throughout the project’s life cycle. The impetus for this study came from the observation that costs in metallurgical research projects are often not accurately estimated and are not managed over the entire life cycle of these projects. Cost estimation and cost management over the life cycle of a project were an integral part of the project and crucial to its success. The initial cost estimate can seal a project’s financial fate. Projects often overrun estimated costs because the costs are not estimated accurately enough and not well managed. The project leaders of metallurgical research projects are engineers and not always trained to estimate and manage costs effectively. Project management textbooks are of little assistance in this regard because they tend to focus on timeous delivery, and fail to include enough information on cost estimation and cost management. To facilitate an effective and objective analysis of the survey, an extensive literature review was conducted. Life cycle costing, methods of cost estimation and cost management techniques were examined in detail. An empirical study was conducted to determine whether these methods of cost estimation and cost management are being used over the entire life cycle of metallurgical research projects, and whether all costs are being included in the initial estimates of costs. It was deemed that results of the empirical study would provide useful information on the factors contributing to the success, failure or early termination of these projects. This study is a descriptive research study. The research methods used in the research design were structured and quantitative. A survey was used to gather information by way of face-to-face and telephonic interviews as well as an e-mail questionnaire. The population was small and consisted of the entities involved in metallurgical research projects in South Africa. There were only 12 entities in the population. The 10 largest entities in terms of project size were selected. A nonprobability sampling approach was used. The e-mail questionnaires were analysed manually by means of spread sheets to obtain graphical information. The processed data were used to draw conclusions. The answers to the questions were linked to the theoretical framework by means of interpretation. It was concluded that all costs over the life cycle of metallurgical research projects are not taken into account in the initial cost estimate of a project, and the cost estimates may therefore not be accurate. The final costs, including discontinuation costs, are often not included in the cost estimates. The costs are mainly managed during the growth phase of a project and not during the introduction phase when 80% of the costs are normally committed. This study emphasises the importance of including all costs during a project’s life cycle, and introduces engineers to modern cost management techniques. Copyright / Dissertation (MCom)--University of Pretoria, 2009. / Financial Management / unrestricted

Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2019 / The risk that borrowers may not fulfil borrowing obligation presents credit owners (lenders) with a default risk management opportunity to maximize risk-adjusted rate of return and maintain minimum exposure to default associated cost. This study investigated respondents' perception of the cost of credit default and examines requirements for default risk management (ORM) in the vehicle finance industry in South Africa. It is noted that with increased level of consumer indebtedness, an unstable economy, and high unemployment, vehicle financing faces a higher probability of default from borrowers. This descriptive investigation utilised both the quantitative and qualitative approaches using the survey method to collect data from 381 purposive, randomly selected respondents who are vehicle finance customers in South Africa; Cape Town specifically. Data collection took place in the Western Cape over a nine months period, utilising personal interview, and emails to administer open-ended questionnaires for credit managers and close-ended questionnaires, for the vehicle finances' customers, as data collection instrument. Responses received were codified and quantitative data was analysed using the Statistical Packages for Social Sciences (SPSS version 25) while qualitative data was analysed using the content analysis of percentage of word similarities. The study found mixed and variable respondents' perception of the cost of credit default. In conclusion, it is perceived that in South Africa the cost of credit would become more costly with credit default. It can be recommended that a default risk management intervention could be applied to mitigate the risk of credit default within the context of unified credit assessment policy of South Africa.

El presente trabajo tiene como objetivo analizar el impacto de la gestión de costos de los inventarios en la rentabilidad de los restaurantes de comida criolla del distrito de Surquillo, durante el año 2018. Para ello, se recopiló datos sobre antecedentes de problemas de gestión en restaurantes y teorías de costos y rentabilidad, mediante información adecuada. Después, se realizó la justificación del tema, planteamiento del problema, limitaciones del estudio y las hipótesis pertinentes. Luego, se aplicó un enfoque mixto, como método de investigación, donde se usaron datos cualitativos y cuantitativos, además de definir la población y tamaño de muestra exactos a investigar. Para obtener los datos cualitativos, se utilizaron entrevistas a profundidad a profesionales expertos en NIIF y expertos en negocios de comida; y para la obtención de datos cuantitativos, se realizaron encuestas a doce restaurantes de comida criolla en Surquillo. También se realizó un caso práctico de un restaurante encuestado, el cual brindó información necesaria para hacer un análisis de sensibilidad sobre sus costos de ordenamiento, almacenamiento y falta de inventarios; así como ratios financieros, del plato más vendido, para determinar los impactos que generan en la rentabilidad. Finalmente, para validar los instrumentos de investigación y las hipótesis, se realizaron pruebas estadísticas, Alfa de Cronbach y Chi Cuadrado; además del análisis de los resultados obtenidos del programa SPSS y del trabajo de campo, para realizar las conclusiones y recomendaciones correspondientes. / The objective of this work is to analyze the impact of inventory cost management on the profitability of Creole food restaurants in the Surquillo district, during the year 2018. To do this, data was collected on the history of restaurant management problems and theories of costs and profitability, through adequate information. Then, the justification of the topic, problem statement, study limitations and the relevant hypotheses were made. Then, a mixed approach was applied, as a research method, where qualitative and quantitative data were used, in addition to defining the exact population and sample size to investigate. To obtain the qualitative data, in-depth interviews were used with IFRS experts and food business experts; and to obtain quantitative data, surveys were carried out at twelve Creole food restaurants in Surquillo. A case study of a surveyed restaurant was also carried out, which provided the necessary information to carry out a sensitivity analysis on its management, storage and lack of inventory costs; as well as financial ratios, of the best-selling dish, to determine the impacts they generate on profitability. Finally, to validate the research instruments and the hypotheses, statistical tests were performed: Cronbach's Alpha and Chi Square; in addition to the analysis of the results obtained from the SPSS program and field work, to make the corresponding conclusions and recommendations. / Tesis

Today, organisations are faced with drastic economic challenges which include, the global financial crisis, credit crunch, globalisation and increased competitive forces. As market share shrinks, organisations strive to find new customers, and increase its bottom line, by adequately managing costs. The objective of cost management practices is to ensure that organisations have a true understanding of costs, so that it can continuously make the right decisions with regards to product mix, price and market. This research uses a qualitative methodology to uncover how the South African banks currently use costing principles. This is achieved through semi-structured long interviews with individuals, who are directly responsible for this function within their respective organisation. <p.The conclusion offers a conceptual cost management framework, which is made up of a number of key models to assist an organisation mature in their cost management practices. It is evident from this research that the banks in South Africa are relatively immature; therefore, they require a focus on efficient and effective cost management practises. Copyright / Dissertation (MBA)--University of Pretoria, 2010. / Gordon Institute of Business Science (GIBS) / unrestricted