While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

Submitted in fulfilment of the requirements of the Master of Technology degree in Cost and Management Accounting, Department of Management Accounting, Durban University of Technology, Durban, South Africa, 2015. / Environmental degeneration, market pressures and stricter regulation and waste legislation has placed organizations under tremendous pressure to change their current processes and adopt cleaner production (CP) techniques and technologies. However, in countries like South Africa, CP implementation still remains low. In light of this problem, the government has made efforts to promote CP among industries by forming a support structure called the RECP (resource efficient cleaner production), as a strategy to encourage organizations to embrace this change and move away from the tradition end-of-pipe technologies towards CP technologies. This study is based on a case study of a paper manufacturing company in Kwadakuza, KwaZulu-Natal. The aim of this study was to use Environmental Management Accounting (EMA) to identify benefits of CP. Paper manufacturing consumes large amounts of natural resources and generates excessive wastes. Hence, the operational activities of paper mills have a negative environmental impact. However, the scope of this study was limited to the steam generation process and focused mainly on the efficiency of the current coal-fired boilers used in the boiler plant. The research methodology used in the study was both quantitative and qualitative involving triangulation. Data was collected by means of a questionnaire, semi-structured interviews and documentary review. The company uses old, obsolete boilers to generate steam. It had been discovered during a cleaner production assessment (CPA) of the process that the process uses large amounts of coal and generates excessive boiler ash (waste). This boiler ash also contains approximately 20 percent unburned coal present resulting in major losses to the company. Furthermore, the company has also experienced regular breakdowns during the year resulting in loss in production and high maintenance costs. Hence, it was concluded that the steam generation process was inefficient and that the boilers were not operating as per technological specification. However, management was unaware of the huge losses incurred due to raw material losses, more especially the coal used in the process. Environmental costs were also inaccurately calculated and thus underestimated. Hence, the ‘true environmental’ costs were not considered during strategic decision making. Over the last two decades, EMA has emerged as an important approach by organizations wanting to improve their environmental and economic performances. However, despite the many pilot projects conducted that demonstrated the positive impact that EMA has on an organization, EMA implementation remains slow and lagging in South Africa. EMA is an environmental management tool that traces environmental costs directly to the processes and products that are responsible for those costs, thereby highlighting problem areas that need to be prioritized when considering the adoption of CP. The literature review on the role and impact of implementing EMA and the benefits of adopting CP was presented to determine and outline views and findings of past researchers. Previous researchers identified that traditional costing systems did not adequately account for the actual environmental costs incurred by companies as much of these costs were hidden under overhead accounts. Hence, production costs were high, resulting in incorrect profit margins being set and ultimately impacting on company profitability. The main cause of this was that non-product output costs were added to production cost instead of being separately recorded as ‘non-product’ output. These costs are actually environmental costs as they represent waste. Material Flow Cost Accounting (MFCA), a tool of EMA, was considered as an appropriate method to implement to accurately calculate non-product output costs. MFCA made managers aware of the true magnitude of their losses and inefficiencies of current technology by increasing the transparency of non-product output costs (environmental costs). MFCA was further used to benchmark non-product output costs against technological standards and best available technological standards to highlight the economic and environmental benefits of adopting CP techniques and technologies. Based on the findings, one recommendation is that the company should consider restructuring their conventional costing system and adopt an EMA system instead. The use of an MFCA model had been suggested. This model was used by the Economy, Trade and Tourism industry in Japan to identify non-product output and improve efficiency of production processes. In addition, findings revealed that the company should implement CP techniques in the short-term to ensure that boilers are functioning according to technological specification. This will result in economic and environmental benefits for the company. However, greater savings potential is available in the long-term, by changing current technology and adopting state-of-the-art technologies. This would, however, require greater investment needs of the company to taken into consideration during strategic decision making.

管理工作的重點之一便是衡量，根據其對人、事、物狀態的衡量結果，作為決策基礎 ，故決策品質之良窳繫於衡量的品質。本文將以管理會計的觀點，探討國內企業人士 ，對於“主管生產力”的認知程度，及其在實務上運作之情況，並兼納文獻整理，提 供企業界衡量主管生產力之可行方法，利用提升企業主管生產力，以期增進企業經營 成果。 本研究主要針對中級主管（middle-level manager）與高階主管（senior-level ma- nager ）進行實證，藉寄發問卷以了解其對主管生產力之重視程度，且根據管理會計 的理論假設，提供更佳之衡量建議。本文並將依實證結果與１９８３年Johnson 、C- ynthia、Elaine、C 的研究做一比較。文分五章，共約六萬字。

Made available in DSpace on 2015-12-03T18:35:15Z (GMT). No. of bitstreams: 1 Carla_Caricatti_Guimaraes.pdf: 776617 bytes, checksum: 274057dc13fa582f540363f534589442 (MD5) Previous issue date: 2010-09-10 / Several stock exchanges (BM&FBOVESPA, NYSE, London Stock Exchange, among others) are expanding their offerings of socially responsible investments. One can justify this fact by increasing the demand for that type of investment. The Sustainability indexes as the ISE - Corporate Sustainability Index or DJSI - Dow Jones Sustainability Index propagate the idea that these companies that include in their business strategy, social, environmental and financial actions are better prepared for future challenges. The objective of this dissertation was to investigate whether the presence or the passage of the ISE companies can influence its value in the long run. The sample was formed by 646 firms listed on BM&FBOVESPA, obeying its classifications of economic sectors; the period considered was from 1999 to 2009, in a data panel regression. The Ohlson model (1995) was chosen for valuation of companies, because it??s a model that uses accounting variables such as book value and earnings to account for company value. The Ohlson model (1995) was validated in the statistical test, so it can explain the value of the firm for BM&FBOVESPA companies during the study period. The relationship between participating in the ISE and the company value was not statistically significant in this period. This result is contrary to the message conveyed by BM&FBOVESPA that in the long run, companies that practice Sustainability actions will generate greater value to investors. / Diversas bolsas de valores (BM&FBOVESPA, Bolsa de Nova York, Bolsa de Londres, entre outras) est??o ampliando suas ofertas de investimentos socialmente respons??veis. Pode-se justificar tal fato pelo aumento da procura desse tipo de investimento. Os ??ndices de sustentabilidade empresarial como o ISE - ??ndice de sustentabilidade empresarial ou DJSI - Dow Jones Sustainability Index propagam a id??ia de que essas empresas, que incluem na sua estrat??gia de neg??cio, a????es sociais, ambientais e financeiras, est??o melhor preparadas para os desafios futuros. O objetivo desta disserta????o foi investigar se a perman??ncia ou a passagem das empresas pelo ISE conseguem influenciar seu valor de empresa a longo prazo. A amostra foi formada pelas 646 empresas listadas na BM&FBOVESPA, obedecendo suas classifica????es dos setores econ??micos da Econom??tica; o per??odo considerado foi de 1999 a 2009; foi usada a t??cnica estat??stica de regress??o com dados em painel. Foi escolhido o modelo Ohlson (1995) para avalia????o das empresas, por ser um modelo que utiliza vari??veis cont??beis como o patrim??nio l??quido e os lucros para explicar valor de empresa. O modelo Ohlson (1995) foi validado no teste estat??stico, isto ??, ele consegue explicar o valor de empresa das empresas da BM&FBOVESPA no per??odo pesquisado. A rela????o entre participar do ISE e o valor de empresa n??o foi estatisticamente significativa, nesse per??odo. Esse resultado ?? contr??rio ?? mensagem transmitida pela BM&FBOVESPA de que, a longo prazo, as empresas que praticam a????es sustent??veis gerar??o maior valor aos investidores.

Made available in DSpace on 2015-12-04T11:45:20Z (GMT). No. of bitstreams: 1 Wanny_Di_Giorgi.pdf: 415025 bytes, checksum: dc08bb9acbb530c99872bb0dad535bb0 (MD5) Previous issue date: 2002-09-01 / This paper concerns to the theme "Theory of Constraints Impacts to the Pricing Management Models" and presents a bibliographic research that involves the pricing formation focused on the Economics, Costs and Constraints Theories. Under the economic approach, the Theory of Pricing is presented with its different concepts through the history, as well as its politics, methods and planning. Concerning to the Theory of Costs, the Cost Accounting is showed with its concept, history, goals and methods of costing as base of pricing. Then, the general principles of the Constraints Theory are presented with its contribution to the pricing planning. Finally, a verification is made about the TOC tools of the pricing planning and decisions and a conceptual comparison is made between the different models of pricing management. / Este trabalho diz respeito ao tema "Impacto da Teoria das Restri????es nos Modelos de Planejamento de Pre??os" e apresenta uma pesquisa bibliogr??fica que envolve as abordagens da forma????o de pre??os da Teoria Econ??mica, da Teoria de Custos e da Teoria das Restri????es. Na abordagem econ??mica, s??o apresentados a Teoria de Pre??os e os conceitos de pre??os atrav??s da hist??ria, assim como as pol??ticas, os m??todos e o planejamento de pre??os. No ??mbito da Teoria de Custos, a Contabilidade de Custos ?? apresentada com sua defini????o, hist??ria, objetivos, finalidades e m??todos de custeio como base de pre??os. Em seguida s??o apresentados os princ??pios gerais da Teoria das Restri????es e sua contribui????o no tocante ao planejamento de pre??os. Finalmente, ?? feita a verifica????o da ferramenta TOC de decis??o de pre??o de venda e a compara????o conceitual entre os diferentes modelos de gest??o de pre??os.

Made available in DSpace on 2015-12-04T11:45:20Z (GMT). No. of bitstreams: 1 Joao_Henrique_Almendro.pdf: 2794973 bytes, checksum: bf005c587bcd57ed8251bb0d182e4a29 (MD5) Previous issue date: 2002-12-10 / The purpose of this paper is the analysis of Income Statement by market segment adopted in an abrasives industry based in the region of the Great Sao Paulo: a case study. The study focused on three fundamental points: the accounting standardization related to reports by segments, the concepts of market segmentation and the use of the Enterprise Resource Planning software to support the business decision-making processes. The study was conducted in such a way as to demonstrate that the transformations the business world has been undergoing with the market openings, the advances in information technology and the headways made in the accounting standardization processes have been crucial factors leading the abrasives industry to make the decision of visualizing its financial statements in the market segments in which it operates. The managerial accounting, therefore, performed a decisive role to meet this demand by appropriately structuring accounting data so that the managers could view the businesses they are managing from a brand-new perspective. Thus, this research project showed, by means of a bibliographical review and the case study, the model of Income Statement by market segment used by the mentioned industry. / Este trabalho tem como objeto de estudo as Demonstra????es de Resultado por segmento de mercado aplicada em uma ind??stria de abrasivos na regi??o da Grande S??o Paulo: um estudo de caso. Este estudo est?? circunscrito a tr??s pontos fundamentais, que s??o: a normatiza????o cont??bil relativa aos relat??rios por segmentos, os conceitos sobre segmenta????o de mercado e a utiliza????o dos softwares integrados de gest??o (ERP) para suportar as decis??es de neg??cio, o trabalho foi desenvolvido no sentido de demonstrar que as transforma????es as quais v??m passando o mundo dos neg??cios com a abertura dos mercados, os avan??os da tecnologia da informa????o, e os avan??os nos processos de normatiza????o cont??bil foram fatores preponderantes que levaram uma ind??stria de abrasivos a tomar a decis??o de visualizar as suas demonstra????es financeiras nos segmentos de mercado em que ela atua. A contabilidade gerencial, desse modo, teve papel primordial em atender a essa demanda, estruturando de forma adequada as informa????es cont??beis de forma que os gestores pudessem ter uma outra vis??o do neg??cio que est??o gerenciando. Assim esse trabalho de pesquisa demonstrou, por meio da revis??o bibliogr??fica e do estudo de caso, o modelo de Demonstra????o de Resultado por segmento de mercado utilizado na referida ind??stria.

Made available in DSpace on 2015-12-04T11:45:22Z (GMT). No. of bitstreams: 1 Tiago_Nascimento_Borges.pdf: 1836849 bytes, checksum: 11dc832962efd7e5e9ab2cacbdb1fb42 (MD5) Previous issue date: 2004-12-20 / The purpose of this study is to describe qualitatively some of those aspects concerning Accounting Information System Management taking into consideration the necessary and constant performance improvement as well as the reduction of failures in these systems. Initially, based on specific bibliography research, it is discussed the foundations of the Accounting Information Systems and highlighted the management characteristics of such systems, standing out their significances and limitations. After that, it is suggested the usage of a methodology in order to guarantee the taken decisions of accounting professionals are encapsulated not only in financial factors - but also in technological, human and material resources. Next, a survey is carried out among the accountants to investigate their performance while managing accounting information systems. Technological resource improvement is the topical item pointed out by those professionals as responsible for the increase of demands on the usage of information generated by such systems and consequently reduction of failures in the usage of accounting information systems. Despite the fact that Failure Indicators are used to monitoring the reduction of failures, the same quantitative control is not applied to the usage of information. / O prop??sito deste estudo explorat??rio ?? descrever qualitativamente alguns aspectos da Gest??o de Sistemas de Informa????es Cont??beis considerando a necessidade de constante aumento de desempenho e de redu????o de falhas nestes sistemas. Inicialmente s??o discutidos, a partir da pesquisa bibliogr??fica, os fundamentos dos Sistemas de Informa????es Cont??beis e destacadas as caracter??sticas da Gest??o destes sistemas, ressaltando suas import??ncias e limita????es. A seguir, ?? sugerida a utiliza????o de uma metodologia para que as decis??es dos profissionais cont??beis estejam encapsuladas n??o apenas em fatores financeiros - mas tamb??m em tecnol??gicos, humanos e materiais. Posteriormente ?? realizada uma pesquisa de campo junto a Contadores para se investigar a atua????o destes profissionais na gest??o dos Sistemas de Informa????es Cont??beis. O aprimoramento dos recursos tecnol??gicos ?? o principal item apontado pelos profissionais como respons??vel pelo aumento na demanda da utiliza????o das informa????es geradas pelos sistemas e conseq??ente redu????o dos erros na utiliza????o dos Sistemas de Informa????es Cont??beis. Contudo, embora ocorra a utiliza????o de Indicadores de Falhas para monitorar a redu????o de erros, o mesmo controle quantitativo n??o ?? verificado na utiliza????o das informa????es.

In the 21st century change is inevitable and management accounting has not been immune to the changing business environment. The morphogenic change, has been brought about because of three distinctly identifiable drivers of change namely rapidly advancing communications and information technology, the onslaught of globalisation and an increased emphasis on the knowledge worker in organisations. Questions have been raised by business leaders about management accountants ability to keep pace with the challenges, as well as higher education's ability to provide graduate management accountants with the required skills for the new business environment. A triangulation method was used to conduct an investigation into the perception of the skills required and acquired by South African management accountants to meet the challenges of the changing business environment. As the fundamental nature of the study implied performance measurement, a balanced scorecard was employed to report on and measure if academia is delivering what practice wants. The study found that tertiary management accounting education has been slow to adopt the changes of the business environment and that a gap does indeed exist between what practice want and educators teach. Information obtained from the customer, learning and growth, internal business process and financial perspectives of the balanced scorecard was used to develop a framework for curriculum design. Academics involved in curriculum design should take note of the recommendations listed in this research in order to ensure that qualifications remain relevant to an ever-changing business environment. / Financial Accounting / D.Comm.

While contemporary environmental problems arise partly from increased industrial activities resulting in waste creation, the continued extraction and depletion of earth’s natural resources by organisations to meet consumers’ demand have led to unsustainable business practices (Jennings & Zandbergen 1995). Moreover, reversing the negative environmental impact caused by unsustainable business practices is the responsibility of the organisations whose activities cause harm to the environment (Ahuja & Khamba 2008). More importantly, managers require adequate and accurate financial and non-financial information on their unsustainable business practices to successfully manage both internal and external environmental effects of their actions (Schaltegger & Burritt 2000). But the lack of contemporary management accounting tools to capture waste information in the brewery process reduces the chance to improve waste-reduction decisions while opportunities for cost savings are also lost. Admittedly, Gale (2006:1231) argues that conventional management accounting Systems (MASs) do not have the ability to adequately monitor the increasing material costs and overheads in production processes with sufficient transparency. Nevertheless, this inability to provide adequate process waste information may likely limit organisations’ effort to implement and achieve desired waste-reduction strategies. As a result, it is imperative to integrate both physical and monetary waste information for sound decision-making. The main objective of this study is to adopt and adjust the existing MFCA framework to support and improve on managers’ process waste-reduction decisions in the South African brewery industry. In order to achieve this main objective, the study: • examines the extent to which conventional MASs provides process waste information to support waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); • assesses the impact of insufficient process waste information as provided by the conventional MASs on brewery waste-reduction decisions in a micro-brewery (Hope Brewery) and a large brewery (SAB Ltd); and • adjusts the existing MFCA framework to include waste categories subsumed or neglected in the provision of waste information to improve brewery waste-reduction decisions. vi The study adopted an exploratory multiple case study approach by means of in-depth interviews and a pilot study in two breweries- a micro-brewery and a large brewery to achieve the study objectives. Findings revealed that, while the use of technology is essential to reduce brewery process waste, there is lack of appropriate waste-capturing management accounting tool in both organisations. Besides it is essential for organisations to adopt appropriate management accounting tool to capture waste-related information for improved waste-reduction decisions and selection of appropriate waste management strategy. The study therefore suggests the adoption of an adjusted MFCA framework for a more robust approach to improve waste-reduction decisions since ‘what cannot be measured cannot be managed’. / Management Accounting / D. Comm. (Management Accounting)

The aim of this work was an analysis and appraisal of the harmonization of managerial and financial accountancy in terms of Czech accounting regulations. At first, there was a financial accounting of the concrete company assessed in the work. Next, there is an assessment of the managerial accounting of the company and finally there is evaluation of a linkage between managerial and financial accounting.