Thesis (Ph. D.)--Ohio State University, 1972. / Includes bibliographical references (leaves 189-196). Available online via OhioLINK's ETD Center.

No description available.

No description available.

Thesis (Ph.D.) -- University of Western Sydney, 2004. / Includes bibliography.

Thesis (M.S.)--Virginia Polytechnic Institute and State University, 1991. / Vita. Abstract. Includes bibliographical references (leaves 87-88). Also available via the Internet.

Interest in more accurate assignment of overhead costs to establish credible product/service cost profiles has assumed substantial prominence in much of the recent debates on management accounting practices. While the promotion of new cost management systems and in particular Activity Based Costing (ABC) has promised to address many of the perceived shortcomings of more traditional and long established techniques, the lack of its implementation success raises some concern as to the validity and value of these new system designs. A major purpose of this thesis is the development of a mathematical model that is capable of computing overhead allocations on the basis of organisational specific dimensions other than DLH.While almost all data bases suffer from data entry and omission errors, the information content contained in the data bases often forms the basis for management decisions without first confirming the accuracy of the data base content. The model has been successfully applied and tested to detect internal consistency and data element detail accuracy. Future research may test the applicability of the model with more diverse data bases to confirm its generalisability as an investigative as well as predictive model. / Doctor of Philosophy (PhD)

Thesis: Ph. D., Massachusetts Institute of Technology, Sloan School of Management, 1981 / Vita. / Bibliography: leaves 97-98. / by Dorothy Elliott Sempolinski. / Ph. D. / Ph. D. Massachusetts Institute of Technology, Sloan School of Management

No description available.

Dissertation deals with the issue of cost management and budgeting through the methodology ABC / ABM. Using the ABC model allows for higher transparency in the costs in state organisational units. At the same time more effective cost management, including budget, through causal relationship between processes in organizations and their costs. Dissertation redefines the process of creating a model for state organisational units and analyzes the influence of various factors on the level of individual cost categories. In summarizing the outcome of the ratios based on the number of employees used to calculate the costs they are not very useful. The results of the regression analysis will confirm that a significant impact is mainly used asset value and technological developments.

A research report submitted to the faculty of commerce of the University of the Witwatersrand in part completion of the degree of Master of commerce, by coursework / No abstract