This diploma thesis focuses on Managerial Accounting and its tools and techniques. The main part of it would serve to review whether theoretical principles of Managerial Accounting are efficiently implemented and whether Key Performance Indicators are properly set to fulfil their essential functions to measure, motivate and manage achievement of performance goals. It further investigates Responsibility Accounting, Performance Management and how they influence and impact the reward system and the motivation of employees. This thesis would provide a general overview related to modern techniques such as Management Control Systems, which are nowadays popularly used to coordinate development of human resources, their motivation, assessment and other factors influencing performance. The practical part of this thesis includes analysis of the remuneration system in concrete company, namely Philip Morris ČR a.s. The last chapter also summarizes strengths and weaknesses of the current system and suggests improvements to influence performance and employees motivation more positively and how to prosper from the application of Managerial Accounting tools.

Submitted in fulfillment of the requirements of the Master of Accounting degree, Faculty of Accounting and Informatics, Durban University of Technology, Durban, South Africa. Durban. South Africa, 2016. / A large number of manufacturing companies adopt the use of the traditional accounting method in their operations. This technique fails to reflect a detailed report of all material losses incurred in their production processes. Worthy of note, is that losses/waste are considered as inefficiencies in manufacturing operations and viewed as a costly venture to the sustainability of the company. This research, therefore, through a case study analysis, examined the efficient/inefficient flow of resources in the production process of an alcoholic beverage company in the Durban metropolis. The study was carried out in order to determine the impact of packaging waste cost in an alcoholic beverage company using the material flow cost accounting technique. Measurements included the input of packaging materials against its output, while giving consideration to waste incurred as losses. The Material Flow Cost Accounting (MFCA) technique, an environmental management accounting tool developed for measuring the flows and stocks of materials of a company and production process in both physical and monetary units, was used to measure the costs of waste on two production lines. MFCA was used to trace all material inputs and categorize them as product or non-product output. MFCA is used to classify the relevant material flows as cost collectors, thereby allocating the costs of the company’s production operations and flows. Different packaging materials that constitute waste on the lines were analyzed using the mixed method approach, which includes observation, questionnaire administration, and analysis of six months production report. Two production lines were considered for sampling, and recommendations were given based on the data analyzed using the SPSS package. The MFCA technique revealed that losses on both production lines were understated, and that, the bottling plant was losing a sizeable amount of monetary value of packaging materials to waste. The MFCA technique also revealed that the traditional costing technique is unable to provide adequate information managers require for strategic cost decision making. MFCA is therefore recommended to assist managers improve production line efficiency and cost savings via accurate waste costing and reduction for corporate sustainability. / M

This diploma thesis proposes the use of business intelligence working above complex economic system in a real joint-stock company for planning, cost management of cost centers and job orders and for control of managerial accounting in relation between cost centers and job orders. Furthermore thesis resolves the problems of data transition to the new information system to ensure the complexity of data entry to business intelligence.

M. Tech. (Department of Accountancy, Faculty of Management Sciences), Vaal University of Technology. / The minibus taxi industry in South Africa is one of the biggest, fastest growing, and riskiest industries in the world. The minibus taxi industry contributes to the economy by creating over 600,000 jobs, providing fast and cheap transport and fighting poverty and unemployment. However, the recent COVID 19 pandemia restrictions has caused a sudden and movement of economic growth and competition has forced the minibus taxi industry to be competitive in all aspects. This has resulted in intense competition for minibus taxi owners. Minibus taxi owners are constantly in rivalry amongst themselves and with other public road transport providers. In early 1988, the minibus taxi industry started seeing an influx in the number of new minibus taxis and minibus owners. This influx created problems of competition within the industry and among minibus taxi owners. Due to the importance of this industry, this research study investigated whether minibus taxi owners in the Emfuleni Local Municipality apply selected management accounting principles in the management of their minibus taxi businesses. Selected management accounting principles in this study refers to cost volume profit analysis, cost structure, and budgeting. This research study followed a quantitative research design and a questionnaire was used to collect primary data from a census of 500 minibus taxi owners from the following five associations: Get Ahead Taxi Association (GATA), Vaal National Taxi Association (VNTA), Vanderbijlpark Taxi Association (VTA), Sharpeville to Vereeniging and Vanderbijlpark Taxi Association (SVVTA) and Civic Centre Taxi Association (CCTA) operating in the Emfuleni Local Municipality. Using descriptive statistical analysis to present the findings, the study used Statistical Package for Social Sciences Version 27. Findings obtained using an online questionnaire and printed questionnaire distributed revealed a lack of management accounting principles application among these minibus taxi owners. Furthermore, the minibus taxi owners do not apply cost volume profit analysis and most do not use budgets. However, it was found that some minibus taxi owners apply very basic cash budgeting through a pen-on-paper approach. It was also found that minibus taxi owners understand the application of cost structures. This research study recommends that minibus taxi owners should be offered training by skills sectors to apply the selected management accounting principles. The limitations of this research study included that the census was geogracial restrictions, level of education, and corona virus restrictions. Despite these limitations, the research study was able to fulfil its main objective by determining that majority of minibus taxi owners do not apply the selected management accounting principles.

This research seeks to establish how e-learning may contribute towards knowledge construction for Management Accounting students at the University of South Africa. More specifically, the research is designed to investigate how educational technologies like e-learning may benefit and improve the teaching and learning of Management Accounting at Unisa. Educators need to understand how students learn so that they can establish suitable learning strategies. Studies have shown that generally, e-learning applications are little used, sometimes because of inappropriate content and technologies. Other prohibitive factors are costs, poor or inadequate technology infrastructure and a shortage of human resources. On the strength of a comprehensive literature survey, a framework to address and manage challenging aspects of teaching and e-learning were developed. Problem areas and critical success factors were considered. The said framework ought to assist with organising complex issues and reveal parts that need further work. The utility of the framework was evaluated through a staged process. First, it was tested and evaluated through the model of a lecture. Secondly, both qualitative and quantitative surveys among university lectures and students were conducted to further confirm the applicability of the framework. Though the outcome of the validations were satisfactory, more research needs to be carried out over a longer period of time in order to determine the scalability of the framework and to remove any inconsistencies. Aspects of the framework could be used to incorporate ICTs, e.g. the use of spreadsheets and the Learning Village into communities of practice. / Hierdie navorsing poog om vas te stel hoe e-leer kan bydra tot kenniskonstruksie vir Bestuursrekeningkunde-studente aan die Universiteit van Suid-Afrika. Die navorsing is meer spesifiek ontwerp om vas te stel hoe opvoedkundetegnologieë soos e-leer die onderrig en leer van Bestuursrekeningkunde by Unisa kan bevorder en verbeter. Opvoeders moet verstaan hoe studente leer sodat hulle geskikte leerstrategieë kan ontwikkel. Studies toon dat e-leertoepassings normaalweg min gebruik word, soms omdat die inhoud en tegnologieë nie toepaslik is nie. Ander faktore wat dit belemmer, sluit in onkoste, swak of onvoldoende tegnologie-infrastruktuur en ’n tekort aan mensehulpbronne. ’n Raamwerk om die uitdagings van onderrig en e-leer te bestuur, is op grond van ’n omvattende literatuurstudie ontwikkel. Probleemareas en kritiese suksesfaktore is in gedagte gehou. Die genoemde raamwerk behoort van nut te wees vir die organisering van ingewikkelde kwessies en toon watter dele verdere werk vereis. Die bruikbaarheid van die raamwerk is deur middel van ’n stapsgewyse proses geëvalueer. Eerstens is dit getoets en geëvalueer op grond van ’n lesingsmodel. Tweedens is kwalitatiewe en kwantitatiewe meningspeilings geloods; sowel universiteitsdosente as -studente is versoek om die toepaslikheid van die raamwerk te bevestig. Alhoewel die uitkoms van die validasies bevredigend was, moet verdere navorsing oor ’n langer tydperk gedoen word om die skaleerbaarheid van die raamwerk te bepaal en enige teenstrydighede uit die weg te ruim. Aspekte van die raamwerk kan gebruik word om IKT’s, bv die gebruik van sigblaaie en die Learning Village, by praktyksgemeenskappe te inkorporeer. / Ucwaningo lufuna ukuthola ukuthi ngabe ukufunda nge-e-learning noma ngendlela yeelektroniki kungafaka kanjani esivivaneni ekwakheni ulwazi kubafundi be- Management Accounting eYunivesithi yeNingizimu Afrika noma i-University of South Africa. Ngokuqonde ngqo, ucwaningo ludizayinwe ukuthi luphenyisise ngkouthi amatheknoloji emfundo afana ne-e-learning angaba nenzuzo kanjani kanye nokuthuthukisa ukufunda nokufundisa kwi-Management Accounting eUnisa. Abafundisi kudingeke baqondisise ukuthi izitshudeni zifunda kanjani ukuze bakwazi ukuthola amasu afanele okufunda. Izinhlaka eziningi zocwaningo ezenziwe zibonise ukuthi ngokunabile, ama-application amaningi e-e-learning asetshenziswa kancane, kodwa ngesinye isikhathi lokhu kubangelwa wukuthi kusuke kunengqikithi engahambisani kahle ngokufanele kanye namatheknoloji angafanele. Ezinye izinto eziyizihibe, zindleko, ingqalasizinda ye-theknoloji yezinga eliphansi noma engenele kahle kanye nokusweleka kwabantu abawusizo. Ngokulandela imibhalo efundwe ngokujulile, kwenziwe uhlaka lokubhekana nokuphatha izinselele maqondana nokufunda nokufundisa kwase kwenziwa nge-e-learning. Kubonelelwe nemikhakhe enezinkinga kanye nokubhekana nezindawo ezinomphumela obambekayo nobalulekile. Uhlaka okukhulunywa ngalo kumele lusize ekuhleleni izinto eziyisixakaxaka kanye nokuveza izingxenye ezisadinga ukuthi kubhekwane nazo ukuzixazulula. Ukusetshenziswa kohlaka kuye kwahlolwa ngezinqubo ezinezigaba. Esokuqala isigaba, siye sathestwa kanye nokuhlolwa ngokusebenzisa imodela yesifundo. Esesibili isigaba, besingesokwenza ama-qualitative nama-quantitative survey kubafundisi baseyunivesithi kanye nabafundi, ukuqinisekisa ukusebenza kahle kohlaka. Ngisho noma ukubheka imiphumela yokuqinisekisa uhlolo ibiyenelisa, kusadingeka ukuthi kwenziwe olunye ucwaningo, esikhathini eside ukuze ukusetshenziswa kohlaka kuye ngokungezeleka ukubandakanya iningi (scalability), kanye nokuqeda izinto ezenza ukuthi kube nokwehluka-hluka nokungahambelani kahle ekusetshenzisweni (inconsistencies). Izingxenye zohlaka zingasetshenziswa ukwengamela ama-ICTs, isib. ukusetshenziswa kwama-spreadsheets kanye ne- Learning Village kulawo maqembu asebenzisa uhlaka. / Management Accounting / Ph. D. (Accounting Science)

One of the most critical challenges facing South Africa is the shortage of skills. The Financial Services Sector, of which banks form part, is also affected by this problem and this poses a risk in achieving the targeted Gross Domestic Product (GDP). The quality and level of education offered in South African Higher Education Institutions is perceived as being insufficient to that which is required in the industry and is a possible contributing factor towards the skills shortage problem. The study was motivated by the concerns raised by some scholars concerning the relevance of the management accounting syllabus as compared with the technical skills required in the banking industry. Investigating this is important as the Financial Services Sector, which includes the banking industry, is one of the largest employers of management accountants in South Africa and there is a paucity of research in this area. The aim of the study was to determine whether management accounting technical skills provided by an ODeL University in South Africa meet banking employers’ expectations. A qualitative research approach was used to conduct interviews with nineteen participants from three banks and ten academics from the ODeL University and includes a qualitative documentary analysis to review and analyse the study material for four management accounting modules and the mapping of the management accounting syllabus to the SAICA competency framework. The results reflect the data obtained from the interviews. The analysis of the interviews is organised under five main themes as follows: Function of management accounting within the banking sector; recruitment of graduates and development of management accounting technical skills; identified technical skills lacking in new graduates employed by banks; bank specific training at an ODeL institution (an academic perspective) and strategies to bridge the gap. The results of the analysis conducted on the management accounting study material from the ODeL University are presented in four categories; Costing, Financial Management, Accounting Data Processing and the SAICA Competency Framework. The results indicate that bank employers acknowledge the work achieved by higher education institutions in providing students with basic management accounting skills, which enable them to start working in management accounting positions in banks. However, bank participants were concerned with graduates’ inability to link theory with practical application and further confirmed that graduates lack a number of relevant technical skills. Academics confirmed that the management accounting syllabus does not give much attention to banks and other financial service industries; it is dominated by activities and case studies related to manufacturing industries. The analysis of the prescribed study material supports this and indicates that there are insufficient activities related to service companies and very few references to financial services sector entities. Several recommendations were made by participants which, inter alia include incorporating relevant activities and case studies into the management accounting syllabus and greater reciprocity between the banking industry and universities. This study contributes to the literature on management accounting technical skills’ relevance to banks and by extension, the financial services sector. It provides insights on the management accounting technical skills that are currently lacking in graduates. Additional areas warranting further research are also identified. / Omnye weyona micelimngeni enobuzaza ojongene noMzantsi Afrika kukunqongophala kwezakhono. ICandelo leeNkonzo zezeMali, apho iibhanki ziyinxalenye zalo, nalo liyachaphazeleka yile ngxaki kwaye oku kubeka umngcipheko ekuphumezeni iMveliso yeKhaya ePheleleyo (iGDP). Umgangatho nenqanaba lemfundo ezinikezelwa kumaZiko eMfundo ePhakamileyo aseMzantsi Afrika zibonwa njengezingonelanga kwinto efunekayo kushishino, kwaye ibonwa iyinto enempembelelo kwingxaki yokunqongophalo lwezakhono. Uphando lwakhuthazwa yinkxalabo ephakanyiswe zezinye izifundiswa malunga nokuhambelana kolawulo lwesilabhasi yobalo-mali (accounting) xa kuthelekiswa nezakhono zobugcisa ezifunekayo kushishino lwebhanki. Ukuphanda oku kubalulekile njengeCandelo leNkonzo yezeziMali, nelibandakanya ishishini lebhanki, elingelinye labaqeshi abakhulu labacubunguli bobalo-mali eMzantsi Afrika, kwaye kukho ubuncinane bophando kulo mcimbi. Injongo yophando yayikukufumanisa ukuba ingaba izakhono zobuchule bokuphatha ezobalo-mali ezinikezwa yiYunivesithi ye-ODeL eMzantsi Afrika ziyahlangabezana nokulindelwe ngabaqeshi beebhanki. Inkqubo yophando esemgangathweni yasetyenziswa ukwenza udliwanondlebe nabathathi-nxaxheba abalishumi elinesixhenxe abaphuma kwiibhanki ezintathu kunye nabafundisi/abahlohli abalishumi kwiYunivesithi ye-ODeL, kwaye ibandakanya nokucazulula idotyhumentari esemgangathweni ukwenza isincomo-gxeko nokucazulula izixhobo zokufunda kwiimodyuli ezine zolawulo lwezobalo-mali kunye nokuzoba isilabhasi yolawulo lwezibalo-mali kwisakhelo sesikhokelo sezakhono kwi-SAICA. Iziphumo zibonisa idatha efunyenwe kudliwanondlebe. Ucazululo lodliwanondlebe luhlelwe phantsi kwezihloko ezihlanu eziphambili ngolu hlobo lulandelayo: Umsebenzi wolawulo lwezibalo-mali ngaphakathi kwecandelo lokulondoloza(banking); ukufunwa kwabafundi abathweswe izidanga kunye nokuphuhliswa kwezakhono zobalo-mali; ukuchongwa kwezakhono zobugcisa ezinqongopheleyo kubafundi abatsha abaqashwe ziibhanki; uqeqesho olukhethekileyo lwebhanki kwiyunivesithi ye-ODeL (umbono wemfundo) kunye nezicwangciso zokuvala isikhewu. Iziphumo zohlalutyo olwenziweyo kwizixhobo zokufunda zolawulo lwezobalo-mali kwiYunivesithi ye-ODeL zivezwa ngokwamanqanaba amane; Ukubiza indleko, ukuPhathwa kwezeMali, ukuPhathwa kweDatha yezoBalo-mali (Accounting) kunye neSakhelo sezakhono ze-SAICA. Iziphumo zibonisa ukuba abaqeshi bebhanki bawunika ingqalelo umsebenzi owenziweyo ngamaziko emfundo ephakamileyo ekuboneleleni ngezakhono zolawulo lwezemali, into eyenza abafundi ukuba bakwazi ukuqalisa ukusebenza kwizikhundla zobalo-mali kwiibhanki. Nangona kunjalo, abathathi-nxaxheba bebhanki babenenkxalabo yokungakwazi kwabafundi ukudibanisa i-thiyori kunye nendlela yokusebenza kwaye baphinda baqinisekisa ukuba abafundi abaphumeleleyo bayasilela kwizakhono ezininzi zobugcisa ezifanelekileyo. Abahlohli baqinisekisile ukuba isilabhasi yolawulo lobalo-mali ayiniki ngqalelo enkulu kwiibhanki nakwamanye amashishini enkonzo yezemali; ilawulwa yimisebenzi kunye nezifundo ezinxulumene nemizimveliso. Uhlalutyo lwezixhobo zokufunda ezimiselweyo ziyakuxhasa oku kwaye zibonisa ukuba ayonelanga imizekeliso esetyenziswayo enxulumene neenkampani zenkonzo kunye nezalathiso ezimbalwa kakhulu kumacandelo enkonzo yezemali. Izindululo ezininzi zaye zenziwa ngabathathi-nxaxheba bathi, phakathi kwezinye izinto zibandakanya ukongezwa kwemizekelo efanelekileyo kunye nezifundo zokufundwa (case studies) kwisilabhasi yolawulo lobalo-mali kunye nokusebenzisana okukuko phakathi kweshishini lebhanki neeyunivesithi. Olu phando lunegalelo kuncwadi lolawulo lwezakhono zobuchule bobugcisa bobalo-mali obufanelekileyo kwiibhanki nakwicandelo leenkonzo zezezimali jikelele. Lunika ingcaciso kwizakhono zolawulo zobalo-mali ezisasilelayo okwangoku kwabo banezidanga. Iindawo ezongeziweyo ezisafuna uphando olongeziweyo nazo zikwachongiwe. / Ye nngwe ya ditlhohlo tše di nyakago tekolo ka tlhokomedišišo tše Afrika Borwa e lebanego natšo ke tlhokego ya bokgoni. Lekala la Ditirelo tša Ditšhelete, leo dipanka di lego karolo ya lona, le lona le angwa ke bothata bjo gomme se se hlola tšhošetšo ya go fihlelela palomoka ya ditšhelete tša dithoto le ditirelo tšeo di tšweleditšwego nageng (GDP). Boleng le boemo bja thuto yeo e rutwago ka go Diinstitušene tša Thuto ya Godingwana tša Afrika Borwa di tšewa go ba tšeo di sa kgotsofatšego go ena le tše di nyakegago diintastering gape ke ntlha yeo e ka hlolago bothata bja tlhaelo ya bokgoni. Thutelo ye e hlohleleditšwe ke dipelaelo tšeo di hlagišitšwego ke baithuti ba bangwe malebana le maleba a lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ge go bapetšwa le bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng intasering ya go panka ditšhelete. Go nyakišiša se go bohlokwa ka ge Lekala la Ditirelo tša Ditšhelete, le le akaretšago intasteri ya go panka ditšhelete, e le ye nngwe ya bathapi ba bantšintši ba batho bao ba fago khamphani datha le tshedimošo ka ditšhelete gore di dirišwe kgodišong ya kgwebo ya yona ka Afrika Borwa efela go na le dinyakišišo tšeo di sego tše ntši go sehlogo se. Maikemišetšo a thutelo ye e be e le go šupa ge eba bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo rutwago ke yunibesithi ya ODeL ka Afrika Borwa bo kgotsofatša ditetelo tša bathapi ba dipankeng. Mokgwatebelelo wa nyakišišo ka go utolla mokgwa wa bophelo bja setšhaba se itšeng o dirišitšwe go phethagatša ditherišano le batšeakarolo ba lesomesenyane go tšwa dipankeng tše tharo le dirutegi tše lesome go tša yunibesithing ya ODeL gomme o akaretša tshekatsheko ya kanegelo ya ditiragalo ya go kwešiša mabaka le dikgopolo go lebelela le go sekaseka ditlakelo tša thuto tša mebotšulo ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go tswalanya lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le tlhako ya botsebi ya SAICA. Dipoelo di laeditše datha yeo e hweditšwego go tšwa ditherišanong. Tshekatsheko ya ditherišano e beakantšwe go ya ka merero ye mene ka mo go latelago: Tiro ya tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ka go lekala go panka ditšhelete; kalatšo ya dialoga le kgodišo ya bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho; bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tšeo di šupilwego tšeo di se nago dialoga tše mpsha tšeo di thapilwego ke dipanka; tlhahlo ye e lebanego go tša dipanka institušeneng ya ODeL (tebelelo ya borutegi) le maano a go tswalela sekgala seo. Dipoelo tša tshekatsheko yeo e phethagaditšwego go ditlakelo tša thuto tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho go tšwa yunibesithing ya ODeL di hlagišitšwe ka magoro a mane; Kakanyatshenyegelo, Bolaodi bja ditšhelete, Phetolelo ya datha go popego yeo e ka dirišwago ka go Tšhupamatlotlo le Tlhako ya Botsebi ya SAICA. Dipoelo di bontšha gore bathapi ba dipankeng ba amogela modiro wo o fihleletšwego ke diinstitušene tša thuto ya godingwana wa go fa baithuti bokgoni bja motheo bja tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho bjoo bo ba kgontšhago go thoma go šoma maemong a tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho dipankeng. Le ge go le bjalo, batšeakarolo dipankeng ba be ba tshwenywa ke go se kgone ga dialoga go tswalanya teori le tirišo ya ka mehla gape ba tiiša gore dialoga di hloka bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng. Dirutegi di tiišitše gore lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho ga e fe šedi ye ntši go dipanka le diintasteri tše dingwe tša tirelo ya ditšhelete; go go dirwago gagolo ke ditiro le dithutelo tša ditiragalo tše itšeng tšeo di sepelelanago le diintasteri tša tšweletšo. Tshekatsheko ya ditlakelo tša thuto tše di kgethetšwego baithuti di thekga ntlha ye le go šupa gore go na le ditiro tšeo e sego tše ntši tšeo di tswalanego le go direla dikhamphani le ditšhupetšo tše mmalwa go dipopego ka boikemelo bja tšona tša lekala la ditirelo tša ditšhelete. Batšeakarolo ba file ditšhišinyo tše mmalwa tšeo ka morago , gare ga tše dingwe, di akaretšago ditiro tša maleba le dithutelo go ditiragalo tše di bilego gona ka go lenaneothuto la tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho le go fana ka bogolwane gare ga intasteri ya go panka le diyunibesithi. Thutelo ye e na le seabe go sengwalwa ka ga maleba a dipanka go bokgoni le tsebo tšeo di nyakegago go phethagatša mešongwana ye e itšeng tša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho gapegape le go Lekala la Ditirelo tša Ditšhelete. E fa tshedimošo ka ga bokgoni le tsebo tšeo di nyakegago go phethagatša tshekatsheko ya matlotlo a kgwebo go thuša bolaodi go dira diphetho tšeo di hlaelago go dialoga. Mafelo a tlaleletšo ao a hlokago dinyakišišo tše dingwe le ona a šupilwe. / Finance, Risk Management and Banking / M. Ph. (Accounting Sciences)

Past research on activity-based costing (ABC) success factors has predominantly focused on establishing relationships between known success factors and ABC implementation success. According to the researcher, there is a lack of exploratory studies to establish ABC implementation factors especially in a South African context. This study has explored these factors from literature and attempted to identify any other factors of importance with the use of semistructured interviews. A total number of 13 interviews were conducted with participants from manufacturing organisations in the Nelson Mandela Bay Metropole using some form of ABC. The findings suggested that ABC may be more beneficial at larger, more diverse organisations but that smaller organisations may also benefit from ABC if product costing accuracy could be significantly improved with ABC and if no major pressure on company resources is incurred. In addition it seems that ABC should be utilised to the fullest extent that is practical for the manufacturing organisation and that the use of supplementary cost-saving mechanisms with ABC may be beneficial. Finally it is recommended that users be fully trained at ABC and that careful consideration of an appropriate ABC software package may increase the likelihood of ABC implementation success. / Management Accounting / M. Phil. (Management Accounting)

Made available in DSpace on 2016-04-25T18:40:18Z (GMT). No. of bitstreams: 1 JOAO ANTONIO SARDELLI NETO.pdf: 1201413 bytes, checksum: 16c2b87722246c16b36ddb6df57c0b79 (MD5) Previous issue date: 2006-06-12 / Due to the incapacity of the public sector to provide resources to support the demand for higher education, during the ten last years, the private education system became protagonist of an unprecedented expansion. Such an expansion created a situation of intense competition, in which only those institutions that may maintain a certain standard of quality for education will survive, supported by an appropriate system for the monitoring of the critical factors for success. The central focus of this study is to perform a test based upon a theoretical reference in order to observe and to treat the processes that affect the performance of a higher education institution, through a bibliographic research and submitting a proposal for a model that may be of interest of the managers of said entities. The proposal advances within the context of higher education institutions, in respect to Measuring the Performance of academic support Processes, in order to identify opportunities to eliminate wastes and to have a continuous improvement. The contribution of the Managerial Accounting for the implementation and monitoring of operational improvement initiatives is examined within a strategic point of view. General principles of Process Management are broached as a manner to create a conceptual basis for the elaboration of indexes that comply with the information requirements to guide the management process. The study submits an analysis of the results achieved, showing the possibility to eliminate wastes and to have a continuous improvement. The concept of Contribution Costing was applied for the classification of courses, by order of absolute value of its contribution towards the final result. The model has shown itself to be appropriate for the recommended objectives / Devido à incapacidade do setor público em prover recursos para suportar a demanda por ensino superior, nos últimos dez anos, o ensino privado acabou sendo protagonista de uma expansão sem precedentes. Este crescimento estabeleceu uma situação de intensa competitividade, devendo sobreviver apenas as instituições que consigam manter um padrão de qualidade no ensino, apoiada num sistema adequado para monitoramento dos fatores críticos de sucesso. O foco central do presente estudo é realizar um ensaio a partir de um referencial teórico para observação e tratamento dos processos que afetam o desempenho de uma instituição de ensino superior, mediante pesquisa bibliográfica e proposição de um modelo que possa ser do interesse dos gestores destas entidades. A proposta se desenvolve no contexto das instituições de ensino superior, no que se refere à Mensuração de Desempenho de Processos de apoio acadêmico, visando identificar oportunidades para eliminação de desperdícios e melhoria contínua. A contribuição da Contabilidade Gerencial para a implementação e monitoramento de iniciativas de melhorias operacionais é examinada dentro de um enfoque estratégico. Princípios gerais da Gestão por Processos são abordados como forma de criar um arcabouço conceitual para elaboração de indicadores que atendam os requisitos de informação para orientar o processo de gestão. O estudo apresenta uma análise dos resultados obtidos, através do modelo proposto para planejamento e controle dos processos selecionados, demonstrando potencial para eliminação de desperdícios e melhoria contínua. O conceito de Custeio por Contribuição foi aplicado para classificação dos cursos por ordem do valor absoluto da sua contribuição para o resultado. O modelo revelou-se adequado para os objetivos a que se propõe

Past research on activity-based costing (ABC) success factors has predominantly focused on establishing relationships between known success factors and ABC implementation success. According to the researcher, there is a lack of exploratory studies to establish ABC implementation factors especially in a South African context. This study has explored these factors from literature and attempted to identify any other factors of importance with the use of semistructured interviews. A total number of 13 interviews were conducted with participants from manufacturing organisations in the Nelson Mandela Bay Metropole using some form of ABC. The findings suggested that ABC may be more beneficial at larger, more diverse organisations but that smaller organisations may also benefit from ABC if product costing accuracy could be significantly improved with ABC and if no major pressure on company resources is incurred. In addition it seems that ABC should be utilised to the fullest extent that is practical for the manufacturing organisation and that the use of supplementary cost-saving mechanisms with ABC may be beneficial. Finally it is recommended that users be fully trained at ABC and that careful consideration of an appropriate ABC software package may increase the likelihood of ABC implementation success. / Management Accounting / M. Phil. (Management Accounting)

This thesis is engaged in composition and resulting analysis of financial and management statements of the company enterprised in a traffic sector. It evaluates their need of composition and their predicable ability.