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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

A systematic investigation of the development and implementation of activity-based budgeting systems in the UK : three case studies

Liu, Lana Yan Jun January 2002 (has links)
No description available.
2

Direct costing

Anderson, Ralph E. January 1960 (has links)
Thesis (M.B.A.)--Boston University / Accounting as a profession has made outstanding progress up through the mid-years of the century. Notwithstanding that it has grown from historical record-keeping to a functional position indispensable in the conduct of business, today1s era of accelerated technological achievement and industrial expansion places continued challenging demands for accounting research leading to still more valuable contributions. An examination of accounting association, publications provides ample evidence of professional interest in such research. From the matrix of accounting self appraisal, dissatisfaction, investigation and trial, there have been many business oriented concepts or techniques generated which have found their way into acceptable accounting procedure. One that is in such transition today is direct costing. In past years accounting techniques have become increasingly complex, obscuring simple cost, volume, and profit relationships. Meanwhile, the tremendous technological strides in industry have resulted in the placement of many engineers, scientists, and other non-financially trained persons in top management positions. As a result of these trends, many of today 1s executives do not fully understand accounting methods and the resultant information which comprise some of their tools for decision-making. The need exists for accounting systems which are simple and show fundamental relationships readily. Direct costing fulfills these requirements.
3

Controle de custos aplicado na agricultura : o caso de uma pequena empresa produtora de soja / Sugestion of a sistematic cost control in agriculture: the case of a business soy producer

Dangui, Thelma Aparecida Kramer January 2013 (has links)
Esta pesquisa trata de uma abordagem dos princípios de custeio e Custeio ABC como ferramentas para a tomada de decisão gerencial de uma empresa agrícola de Primavera do Leste – MT, através do levantamento e análise dos custos da safra de soja que ocorreu de Setembro de 2011 a Abril de 2012. Tem-se por objetivo principal o desenvolvimento de um controle de custos em pequenas propriedades agrícolas, tendo como escopo o cultivo da soja. Apresenta-se uma análise dos custos da soja através dos princípios de custeio e utiliza-se do método de Custeio ABC para encontrar os recursos disponíveis da safra de soja, as principais atividades desenvolvidas, bem como os produtos que as absorvem e seus custos. Nos resultados, destaca-se que os sócios beneficiam-se de maiores retiradas por usarem os próprios recursos nos custeios de plantio; o manejo correto do solo com o plantio direto evita o reparo do mesmo na safra da soja, o que é favorável na medida que a cultura reparadora de milheto deve ser feita no mesmo período da safra de milho, que é um produto de valor inferior no mercado; a cultura do milho absorve uma parcela dos custos alocados para a soja, devido à utilização no plantio direto de mão-de-obra e máquinas; as atividades do processo de plantio e de controle são as que mais custos absorvem e devem receber atenção especial através da gestão financeira; a atividade do processo de colheita é a que absorve maior energia de maquinários e mão-de-obra, sendo importante que esta atividade seja acompanhada por uma boa gestão de pessoas com métodos de motivação, treinamento e qualidade de trabalho. / This paper treats of costs issues and ABC costs as management tools for an agricultural company of Primavera do Leste – MT, through the research and analysis of the soybean harvest that occurred from September/2011 through April/2012. The main objective is the development of a system proposal to evaluate and control the costs of agricultural properties, where the main activity is the soybean production. Presents an analysis of soybean costs, through the costing issues. Uses the ABC costing to find the available resources to the soybean harvest, the main activities that have been developed, as well the products which evolves its costs. Results it was possible to get a conclusion that the partners benefit from the biggest gets, because use their own resources in the planting costs; the correct soil dealing with the correct planting avoids its repairing in the soybean harvest the repairing culture from millet must be done in the same period of corn harvest, that is a cheaper product in the commercial market; the corn cultivation absorbs part of the soybean resources because of its utilization in the direct planting, labor and machines. The activities from the planting process and control are those which absorb the most of costs and must receive special attention through the financial management; the activity of harvesting is the one which absorbs the most of energy’s machinery and labor, so must have agility and ability because of the short time to be realized, it’s important to control it, through the people’s management and motivation activities, training and labor quality.
4

Controle de custos aplicado na agricultura : o caso de uma pequena empresa produtora de soja / Sugestion of a sistematic cost control in agriculture: the case of a business soy producer

Dangui, Thelma Aparecida Kramer January 2013 (has links)
Esta pesquisa trata de uma abordagem dos princípios de custeio e Custeio ABC como ferramentas para a tomada de decisão gerencial de uma empresa agrícola de Primavera do Leste – MT, através do levantamento e análise dos custos da safra de soja que ocorreu de Setembro de 2011 a Abril de 2012. Tem-se por objetivo principal o desenvolvimento de um controle de custos em pequenas propriedades agrícolas, tendo como escopo o cultivo da soja. Apresenta-se uma análise dos custos da soja através dos princípios de custeio e utiliza-se do método de Custeio ABC para encontrar os recursos disponíveis da safra de soja, as principais atividades desenvolvidas, bem como os produtos que as absorvem e seus custos. Nos resultados, destaca-se que os sócios beneficiam-se de maiores retiradas por usarem os próprios recursos nos custeios de plantio; o manejo correto do solo com o plantio direto evita o reparo do mesmo na safra da soja, o que é favorável na medida que a cultura reparadora de milheto deve ser feita no mesmo período da safra de milho, que é um produto de valor inferior no mercado; a cultura do milho absorve uma parcela dos custos alocados para a soja, devido à utilização no plantio direto de mão-de-obra e máquinas; as atividades do processo de plantio e de controle são as que mais custos absorvem e devem receber atenção especial através da gestão financeira; a atividade do processo de colheita é a que absorve maior energia de maquinários e mão-de-obra, sendo importante que esta atividade seja acompanhada por uma boa gestão de pessoas com métodos de motivação, treinamento e qualidade de trabalho. / This paper treats of costs issues and ABC costs as management tools for an agricultural company of Primavera do Leste – MT, through the research and analysis of the soybean harvest that occurred from September/2011 through April/2012. The main objective is the development of a system proposal to evaluate and control the costs of agricultural properties, where the main activity is the soybean production. Presents an analysis of soybean costs, through the costing issues. Uses the ABC costing to find the available resources to the soybean harvest, the main activities that have been developed, as well the products which evolves its costs. Results it was possible to get a conclusion that the partners benefit from the biggest gets, because use their own resources in the planting costs; the correct soil dealing with the correct planting avoids its repairing in the soybean harvest the repairing culture from millet must be done in the same period of corn harvest, that is a cheaper product in the commercial market; the corn cultivation absorbs part of the soybean resources because of its utilization in the direct planting, labor and machines. The activities from the planting process and control are those which absorb the most of costs and must receive special attention through the financial management; the activity of harvesting is the one which absorbs the most of energy’s machinery and labor, so must have agility and ability because of the short time to be realized, it’s important to control it, through the people’s management and motivation activities, training and labor quality.
5

Controle de custos aplicado na agricultura : o caso de uma pequena empresa produtora de soja / Sugestion of a sistematic cost control in agriculture: the case of a business soy producer

Dangui, Thelma Aparecida Kramer January 2013 (has links)
Esta pesquisa trata de uma abordagem dos princípios de custeio e Custeio ABC como ferramentas para a tomada de decisão gerencial de uma empresa agrícola de Primavera do Leste – MT, através do levantamento e análise dos custos da safra de soja que ocorreu de Setembro de 2011 a Abril de 2012. Tem-se por objetivo principal o desenvolvimento de um controle de custos em pequenas propriedades agrícolas, tendo como escopo o cultivo da soja. Apresenta-se uma análise dos custos da soja através dos princípios de custeio e utiliza-se do método de Custeio ABC para encontrar os recursos disponíveis da safra de soja, as principais atividades desenvolvidas, bem como os produtos que as absorvem e seus custos. Nos resultados, destaca-se que os sócios beneficiam-se de maiores retiradas por usarem os próprios recursos nos custeios de plantio; o manejo correto do solo com o plantio direto evita o reparo do mesmo na safra da soja, o que é favorável na medida que a cultura reparadora de milheto deve ser feita no mesmo período da safra de milho, que é um produto de valor inferior no mercado; a cultura do milho absorve uma parcela dos custos alocados para a soja, devido à utilização no plantio direto de mão-de-obra e máquinas; as atividades do processo de plantio e de controle são as que mais custos absorvem e devem receber atenção especial através da gestão financeira; a atividade do processo de colheita é a que absorve maior energia de maquinários e mão-de-obra, sendo importante que esta atividade seja acompanhada por uma boa gestão de pessoas com métodos de motivação, treinamento e qualidade de trabalho. / This paper treats of costs issues and ABC costs as management tools for an agricultural company of Primavera do Leste – MT, through the research and analysis of the soybean harvest that occurred from September/2011 through April/2012. The main objective is the development of a system proposal to evaluate and control the costs of agricultural properties, where the main activity is the soybean production. Presents an analysis of soybean costs, through the costing issues. Uses the ABC costing to find the available resources to the soybean harvest, the main activities that have been developed, as well the products which evolves its costs. Results it was possible to get a conclusion that the partners benefit from the biggest gets, because use their own resources in the planting costs; the correct soil dealing with the correct planting avoids its repairing in the soybean harvest the repairing culture from millet must be done in the same period of corn harvest, that is a cheaper product in the commercial market; the corn cultivation absorbs part of the soybean resources because of its utilization in the direct planting, labor and machines. The activities from the planting process and control are those which absorb the most of costs and must receive special attention through the financial management; the activity of harvesting is the one which absorbs the most of energy’s machinery and labor, so must have agility and ability because of the short time to be realized, it’s important to control it, through the people’s management and motivation activities, training and labor quality.
6

CAIV's effect on system attributes an exploratory pilot study /

Stout, Robert January 2005 (has links)
Thesis (M.S. in Management of Technology)--Vanderbilt University, May 2005. / Title from title screen. Includes bibliographical references.
7

The marketing of public library services for a profit

Jones-Evans, Angela January 1995 (has links)
No description available.
8

A business model approach to design for recyclability in the automotive industry

Harrison, Lee-Anne Jayne January 1999 (has links)
No description available.
9

A life cycle cost estimation model for FRP bridge decks

Roychoudhury, Pratik. January 2001 (has links)
Thesis (M.S.)--West Virginia University, 2001. / Title from document title page. Document formatted into pages; contains vii, 94 p. : ill. (some col.). Includes abstract. Includes bibliographical references (p. 93-94).
10

Perception on the application of cost accounting in the budgeting process of a municipality: A case of the CoT

Malepe, JS 08 July 2014 (has links)
This study analysed perceptions on the application of cost accounting in the budgeting process, a case of the City of Tshwane (CoT) municipality. Employee perceptions were analysed to determine whether recognised costing techniques were being applied, and if so, were those costing techniques being efficiently and effectively applied. An analysis of the employee perceptions of the reliability of the currently implemented costing techniques for the preparation of budget estimates, together with the employees’ perceptions of management’s implementation and maintenance of the budget estimates, as required by legislation, was also conducted. The research instruments comprise questionnaires that were distributed to all municipal officials at CoT who are responsible for budgeting within their municipal department or division, and semi-structured interviews were conducted with selected officials. Data collected from the participants were descriptively analysed. This study identified a performance gap between the potential of the costing techniques nominally being used and the manner in which CoT budget officials actually apply them. Based on the conclusions drawn from the analysis of the data, recommendations were made. Some of these recommendations include that officials of the CoT should improve training on the proper application of currently used costing techniques and that the CoT should conduct a pilot study aimed at introducing transfer pricing (TP) and standard costing as their next-generation budget costing techniques. In addition, including decisionmaking tools, such as cost-volume and profit (CVP) analysis in the costing process can add value to the budget costing process if applied as a cost-volume and service (CVS) analysis.

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