This thesis is dedicated to planning and budgeting and their role in corporate management. In the theoretical part it defines theoretical base including progressive approaches to the topic. It also specifies functions that plans and budgets can play in corporation. Considering the theoretical approach it disproves main critical arguments that dispute the important role of budgets and plans in corporate management. Practical part of the thesis is not published due to high sensitivity of the data and management know-how used. The practical part develops topic of the thesis on example of real operating business. In final evaluation (also not published) it analyses corporate practice on the basis of theoretical approaches. Stating the findings it presents key recommendations for enhancing the quality of corporate system of plans and budgets.

The objective of the thesis is to design a management accounting system for a manufacturing company operating in the construction industry. As part of the proposed system new economic and cost structure will be created and described. Furthermore, the principles of valuation of internally transfered outputs will be based on a new system of transfer prices which will help to set up an internal profit and loss analysis for each cost center. Last part of the thesis is dedicated to problematics of calculation in which cost allocation principles will be described and displayed in a form of a custom made calculation formula.

The perpetration of accounting fraud still remains a prevalent and significantly costly issue in today's business world. The names Enron, WorldCom, HealthSouth, and Madoff are still all too recent reminders of the devastating cost of financial statement fraud. Management accountants, as preparers of these statements, are in the best position to detect such fraud. Yet there exists no current measurement instrument or methodology designed to measure a management accountant's intention to report fraud. The primary purpose of this study was to investigate the beliefs, concepts, and antecedents that provide the motivation to, or the deterrent from, the reporting of fraudulent accounting activity when witnessed by professional management accountants, and develop an instrument that might measure that motivation. The theoretical basis that framed this research was the Theory of Planned Behavior which provides for an analysis of a participant's attitude, subjective norm, and perceived behavioral control in the development of the intention to perform a specific behavior. The population studied was the U.S. membership of the Institute of Management Accountants, and grant assistance and support was provided by the Institute's Research Foundation. The sample from this population formed a very appropriate representation of experienced, professional management accountants. . No previous research involving this population with the application of the Theory of Planned Behavior and the investigation of the reporting of fraudulent accounting activity had been conducted. Therefore, there were no existing survey instruments that could be applied. The development of an original survey questionnaire to specifically address this research was required. The distribution of this survey questionnaire resulted in 285 complete and usable responses. These responses measured the strength of the participant's positive or negative beliefs concerning the antecedents related to the three exogenous constructs of the Theory of Planned Behavior - attitude, subjective norm, and perceived behavioral control, and the endogenous construct of intention. Structural Equation Modeling (SEM) with measured variables was chosen as the methodology for the analysis of the results measured in the survey responses. Confirmatory Factor Analysis was applied to each construct individually, and construct items were modified to obtain the most reasonable model fit, validity, and reliability. Items were combined into composites to represent the constructs of interest in the theory, as measured by the survey. The relations among the constructs of the Theory of Planned Behavior were then specified using these composites in an SEM model. The results of the data and the findings of the SEM model indicated that professional management accountants form a strong positive intention to report the witnessing of accounting fraud. The positive beliefs that formed the exogenous variables that showed statistically significant effects on the endogenous variable of the formation of a positive intention to report fraudulent accounting activity were: support of the system of internal control, prevention of financial loss, retention of the integrity and ethical values of the profession, perceived support of significant others, and limited impediment due to fear of retaliation. A surprising result was that 32% of all respondents indicated a lack of easy/any access to an anonymous fraud reporting hotline, which is an issue for further research. This study provides additional insight into the concepts, beliefs, and antecedents that form a professional management accountant's intention to report fraudulent accounting activity. The study also presents the basis of a preliminary instrument for the measurement of the intention of management accountants to report fraudulent accounting activity. Further research is suggested for the identification of additional concepts, antecedents, and beliefs related to fraud reporting and for the development of an even more effective measurement instrument.

O setor automobilístico é um importante segmento para a economia Mundial, contribuindo significativamente para o desenvolvimento das regiões. Com o acirramento da competitividade mundial, as empresas precisam cada vez mais de ferramentas para auxiliar suas decisões. O planejamento é utilizado para sistematizar, decompor e articular as integrações do processo decisório. Os gerentes necessitam obter retorno de suas decisões para avaliar as metas determinadas no planejamento; desta forma há um elo importante entre os resultados e a avaliação. Este elo é formado pelos indicadores de desempenho, que são úteis para comparar o resultado real com o planejado, sendo esta avaliação utilizada para decisões de mudanças ou revisão de planos. A contabilidade gerencial é uma importante ferramenta para o planejamento e controle, pois integra tanto medidas financeiras como não financeiras originadas de variadas fontes como, contabilidade financeira, contabilidade de custos, administração financeira, contabilidade por responsabilidade, análise financeira e outras, formando um sistema integrado que deve estar alinhado com os objetivos da empresa. Nesta dissertação aborda-se o uso da contabilidade gerencial como ferramenta de apoio ao planejamento e ao controle, utilizando-se a pesquisa bibliográfica e exploratória. As empresas pesquisadas são consideradas de grande porte e estão sob controle comum, localizadas no município de Guarulhos e Santo André, no estado de São Paulo. Os resultados apontam que as empresas utilizam 28% dos indicadores selecionados, conforme pesquisa bibliográfica. / The automobile industry is an important segment for the World economy, contributing significantly to the development of regions. With the intensification of global competition, businesses increasingly need tools to assist their decisions. Planning is used to systematize, decompose and combine the integration of decision making. Managers need to get a return on their decisions to evaluate the goals set in planning, so there is an important link between results and evaluation. This link is formed by the performance indicators that are useful for comparing actual results with planned, and this assessment was used to review decisions or changes in plans. Management accounting is an important tool for planning and control, because it integrates both financial and non financial measures derived from various sources such as financial accounting, cost accounting, financial management, responsibility accounting, financial analysis and other, forming an integrated system that should be aligned with business objectives. This dissertation addresses the use of management accounting as a tool to support planning and control, using a literature search and exploratory. The surveyed companies are considered large and are under common control, located in Guarulhos and Santo André, in São Paulo. The results indicate that companies use 28% of the selected indicators, as literature.

Master´s thesis presents analysis of an organizational structure and its impact on company operation namely from different perspectives. Not only in term of place of costs origin but also from revenues point of view and their influence over evaluation of single organizational units by means of management accounting.

The diploma thesis deals with the area of reporting in the company quick-mix k.s. In the introduction of the theoretical part I introduce the term and the meaning of reporting. Next I describe the current way of carrying out reports in this company. The aim of the thesis is to evaluate information resulting from the current way of presenting reports for the company management. The next aim is to make effective use of information relating to the proposed changes.

Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2019 / Small and Medium Enterprises (SMEs) in South Africa play a pivotal role in the economy. However, sustainability and operational problems are hindering these business entities, and researchers continue to report extremely high rates of business failure. Arguably, not making adequate use of management accounting practices (MAPs) could be a contributory factor to this status quo. These MAPs are a set of established accounting tools and techniques that have been developed through practice to provide timeous, accurate and relevant information for decision making in a firm. In this regard, MAPs can be used to aid operational efficiency and improve the overall performance of the business. This study sought to determine the extent of MAPs utilisation and the relationship with perceived organisational performance in manufacturing SMEs located in Cape Town. A quantitative approach was adopted using a structured questionnaire to collect data. Through a stratified random sampling technique using sub-industries in the manufacturing sector as the basis for stratification, a total of 104 usable responses were obtained. This data was analysed using the statistical package for social sciences (SPSS). The results showed that the mostly utilised MAPs were costing, budgeting and performance measurement techniques. Decision support systems were used to a lower extent, and strategic management accounting techniques were rarely used. The intensity in competition and rising costs of productions were cited as the most influential factors in the adoption of MAPs. These results implied that manufacturing SMEs relied on basic MAPs and did not fully utilise the more sophisticated ones. Using the Spearman’s rank of the correlation coefficient, the associative relationship between MAPs utilisation and perceived organisational performance was tested. Results showed a moderate positive significant relationship between costing, budgeting and performance measurement techniques utilisation and increasing operating profits. A weaker positive significant relationship was found between decision making support, strategic management accounting techniques and increasing operational profits. These results implied that there was a positive relationship between MAPs utilisation and perceived organisational performance represented by operational profits. This study extends the current knowledge of MAPs utilisation and performance links in SMEs particularly in developing economies. Also, this research is vital to SME owners in considering adoption of MAPs, and it is recommended that they take the initiative to explore these tools. Furthermore, the Department of Small Business Development (DSBD) can incorporate strategic MAPs in their training materials. Lastly, accounting advisory firms need to expand their services rendered to the SMEs to include the utilisation of relevant MAPs.

The supply chain management discipline suggests that information sharing is paramount when attempting to achieve cost reductions and quality improvements. In many cases, the traditional accounting data used to support strategic decisions reflect inaccurate supply chain costs. This research explores the applications of managerial costing techniques, and how they can be used to improve the decision making capabilities of firms in the aerospace and transportation industries. The methodology used to address the research questions consisted of a hybrid of the grounded theory and multiple-case study methods. The objective of this research was to present the antecedents and barriers associated with implementing supply chain costing, and the impact that costing approaches have on strategic decision making. The research identifies a theoretical model that can be used to explain the relationships and themes associated with supply chain costing and strategic decision making. Evidence suggests that there is some movement to implement managerial accounting techniques within these two industries to capture supply chain costing information. However, the reliance on traditional financial accounting suggests that the overarching principles of supply chain management and information sharing amongst of partner firms has yet to be realized.

Inledning: Tillsammans med globaliseringen har digitaliseringen resulterat i ett så kallat detaljhandelsskifte, det vill säga att den traditionella fysiska detaljhandeln gradvis har utvecklats till e-handel. I dagsläget utgör e-handeln den största tillväxtmotorn inom detaljhandelsbranschen och handel av dagligvaror är en snabbt växande trend. Tidigare litteratur har uppmärksammat e-handelns påverkan på verksamheter och dess styrning. Det har påpekats att vid upprättande av e-handel bör företag besluta kring betydelsefulla, strategiska och styrande frågor, såsom hur e-handeln ska kontrolleras och följas upp. Syfte: Syftet med denna studie är att komplettera tidigare forskning som behandlat e-handel och ekonomistyrning. Detta genom att studera om och på vilket sätt digitaliseringen har påverkat ekonomistyrningen vid upprättande av e-handel som ett komplement till fysisk butik. Metod: Studien omfattar en kvalitativ intervjustudie. Det teoretiska materialet är hämtat från vetenskaplig litteratur och avser forskning om digitaliseringens och e-handelns möjliga påverkan på ekonomistyrning. Den empiriska materialinsamlingen har erhållits genom semistrukturerade intervjuer, som hållits med relevanta personer från åtta verksamheter inom dagligvaruhandeln. Slutsats: Studien visar att e-handeln har medfört att konkurrenter och kostnadsfrågan har synliggjorts, där effektivitetsbegreppet har fått en annan innebörd. Det framkommer att det har skett en förändring samt icke-förändring beträffande verksamheternas strategier. E-handeln har även skapat ett behov av en bättre ekonomisk uppföljning samt nya nyckeltal. Vad gäller e-handelns påverkan på styrningen avseende beslut har e-handeln genererat mer data för beslutsunderlag kring verksamheten samt att e-handelns snabba tillväxt inneburit förändringar då föreställningar om framtiden fått en större innebörd. Resultatet är att verksamheter förändrat sitt sätt att styra avseende planering, genomförande, uppföljning och utvärdering. Detta då styrningen har antagit en annan riktning för att hantera de beslut och utmaningar som e-handeln innebär. / Introduction: Globalization and digitalization has together resulted in a so-called retail shift, ie the traditional physical retail has gradually developed into e-commerce. Nowadays, e-commerce is the fastest growing in the retail industry and the grocery trade is a rapidly growing trend. Previous literature has drawn attention to the impact of e-commerce on businesses and its management control. It has been pointed out that when establishing e-commerce, companies should decide on important, strategic and governing issues, such as how e-commerce should be controlled and followed up. Purpose: The purpose of this study is to contribute to previous research processing e-commerce and management accounting. This is done by studying whether and in what way digitalisation has affected management accounting in the establishment of e-commerce as acomplement to physical stores. Method: The study is conducted through a qualitative interview study. The theoretical material is taken from scientific literature and refers to research on the possible impact of digitalization and e-commerce on financial management. The empirical material collection has been obtained through semi-structured interviews, which have been held with relevant people from eight businesses in the grocery trade. Conclusion: The study shows that competitors and cost have become more important because of e-commerce, where efficiency has received a different meaning. It appears that there has been a change as well as a non-change regarding the organization’s strategies. E-commerce has also created a need for better financial follow-up and new key performance indicators. Regarding e-commerce's impact on management control and decisions, e-commerce has generated more data for decision-making about the business. Also, the rapid growth of e-commerce has meant differences as perceptions about the future have taken on a greater significance. The result is that businesses have changed their management control regarding planning, implementation, follow-up and evaluation. This is because the management control has adopted a different direction to handle the decisions and challenges that e-commerce entails.

Purpose: This thesis examines the perception of the usefulness of SMAT, its adoption, and expected outcomes among SMEs in the food processing industry of Nigeria. Research Questions: Three research questions have been addressed in this thesis; (1)What is the perception of the usefulness of SMAT among SMEs in the food processing industry in Nigeria? (2) What leads to SMEs adoption of SMAT (antecedents) among SMEs in the food processing industry in Nigeria? and (3) What outcomes (consequences) are believed to result from using SMAT among SMEs in the food processing industry in Nigeria?  Methodology: Qualitative studies are employed to handle empirical data gathering by semi structural interviews from four SMEs in the food processing industry in Nigeria. The data has been analyzed and thoroughly discussed in the light of previous theories, and findings are presented. Findings: A significant positive perception of the usefulness of SMAT among the selected SMEs in the food processing industry in Nigeria was observed. With few exceptions, costing techniques, customer-focused techniques, and competitors' accounting are moderately and highly perceived while customer accounting techniques are not in use. The most adopted technique is target costing, and the other including; pricing strategy, competitor position tracking, brand valuation, and life cycle costing. Moreover, the management of the sample SMEs thought that benchmarking is the most suitable method to meet their operational targets. The perception of usage of SMAT positively and significantly impacts the perception of increasing customer base and obtaining competitive advantage. The findings imply that SMAT could replace the traditional management accounting practices such as budget and budgetary control in SMEs. Further, human capital is a more influential factor for SMEs than technology because human capital is better positioned to decide which technological tools are more effective for the firms to implement them in their business processes and operations to achieve the organizational goals. Significance of the Study: The research work contributes towards the literature by increasing the knowledge regarding the perception of the usefulness of SMAT and the implications of SMAT practices and its awareness in the SME sector. The larger and smaller firms' policymakers, owners, and managers can benefit through the knowledge and awareness of SMAT and its implementation in their day-to-day business operations. Moreover, the knowledge of using SMAT can enhance the effectiveness of the organizations in achieving their goals that would result in the overall prosperity of the economy of any country. Limitations: The study is restricted to the perception of the usefulness of SMAT, level of adoption, and outcomes among SMEs operating in the food processing industry with a sample size consist of four companies and limited to participants’ in particular geographic regions of Nigeria; therefore, provided information may not be valid for other areas and markets. This fact limits the global generalizability of our findings.