Thesis (MBA)--Stellenbosch University, 2000. / ENGLISH ABSTRACT: This study project investigates the existing theoretical foundations of cost accounting,
evaluating new cost accounting techniques and exploring the possibility of integrating
cost accounting techniques with behavioural science techniques, into a system which
will address classic corporate cost accounting dilemmas.
Costing can be broken down into two major disciplines: Cost accounting for
management and control purposes, and cost accounting for decision making. This
study project will focus critically on cost allocation techniques which form the
foundation for all cost related performance measurement and cost analyses
techniques, which in turn finally form the justification for all decisions made in the
company.
This study project will attempt to define a new concept called "matrix costing", which
entails the integration of various cost allocation techniques into a system, which will
be integrated with existing financial accounting systems, while specifically addressing
the issue of income allocation for profitability analyses. This will be accomplished by
drawing knowledge from the behavioural sciences.
This study project is a combination of a literature review and exploratory review of a
proposed new concept. It stops short of researching the validity of "matrix costing" as
an alternative costing technique. It does, however, lay the theoretical foundations to
explore this topic further. / AFRIKAANSE OPSOMMING: Hierdie studieprojek ondersoek die bestaande teoretiese beginsels van
kosteberekening, evalueer nuwe kosteberekeningtegnieke en ondersoek die
moontlikheid om kosteberekening te integreer met die gedragswetenskappe, met die
doel om klassieke korporatiewe kosteberekeningdilemmas op te los.
Kosteberekening kan in twee hoofdissiplines verdeel word: Kosteberekening vir
bestuur- en beheerdoeleindes, en kosteberekening vir besluitnemingsdoeleindes.
Hierdie studieprojek sal krities op die koste-allokasietegnieke fokus, wat die basis
vorm vir alle kosteprestasiemeting en koste-analiesetegnieke, wat uiteindelik
veronderstel is om alle besluite in die organisasie te regverdig.
Hierdie studieprojek sal ook poog om 'n nuwe konsep te definieer, naamlik "matrikskosteberekening".
Matriks-kosteberekening behels die integrasie van verskeie
koste-allokasietegnieke om 'n nuwe stelsel te vorm, wat met bestaande
rekeningkundige stelsels sal integreer, met die doel om die dilemma van inkomste allokasie
aan te spreek vir die doeleindes van winsgewendheidsanalise. Dit sal
vermag word deur gebruik te maak van kennis verkry uit die gedragswetenskappe.
Die studieprojek is 'n kombinasie van 'n literatuuroorsig en 'n verkennende oorsig van
die voorgestelde konsep. Die studieprojek sal nie die geldigheid van matrikskosteberekening
as 'n alternatief op huidige kosterekeningtegnieke navors nie. Dit
sal wel die teoretiese basis daarstel vir die verdere verkenning van die onderwerp.
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:sun/oai:scholar.sun.ac.za:10019.1/51826 |
| Date | 12 1900 |
| Creators | Louw, Andries N. E. |
| Contributors | Hamman, W. D., Stellenbosch University. Faculty of Economic & Management Sciences. Graduate School of Business. |
| Publisher | Stellenbosch : Stellenbosch University |
| Source Sets | South African National ETD Portal |
| Language | en_ZA |
| Detected Language | English |
| Type | Thesis |
| Format | 114 p. |
| Rights | Stellenbosch University |
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