Search Results - subject:"Cost accounting"

Cost accounting methods and periodic-review policies for serial inventory systems

Wang, Qinan; Wan, Guangyu - In: Computers & operations research : and their … 118 (2020), pp. 1-11

Persistent link: https://www.econbiz.de/10012236767

Meeting halfway : comparison between cost-based and demand-based pricing methods

Vujicic, Maja; Vujicic-Tomic, Brankica; Klaric, Mia - In: UTMS journal of economics / University of Tourism and … 10 (2019) 2, pp. 215-225

The research analyses two perspectives of pricing methods - the accounting and the marketing one. The research purpose is to analyse both ways and find out how reasonable price is formed - meaning fairly for both the company and the customer. The literature is analysed and the most important is...

Persistent link: https://www.econbiz.de/10012178820

"Taking diversity into account" : real effects of accounting measurement on asset allocation

LeQuang, Gaëtan - 2018

Persistent link: https://www.econbiz.de/10012240505

Can material flow cost accounting as a mediating instrument contribute to the sustainable development goals?

Kokubu, Katsuhiko; Kitada, Hirotsugu; Nishitani, Kimitaka; … - 2020

Persistent link: https://www.econbiz.de/10012233189

Costs and past performance 2020 report

EIOPA - 2020 - 1st edition

Persistent link: https://www.econbiz.de/10012221181

Impact of IFRS 9 on the cost of funding of banks in Europe

Fatouh, Mahmoud; Bock, Robert; Ouenniche, Jamal - 2020

Persistent link: https://www.econbiz.de/10012202995

Accounting for sustainability - could cost accounting be the right tool?

Rubino, Franco Ernesto; Veltri, Stefania - In: Accounting, accountability and society : trends and …, (pp. 81-91). 2020

Persistent link: https://www.econbiz.de/10012208706

The impact of the magnitude of overhead costs on the difference between ABC and TDABC systems

Tarzibashi, Omar Fikrat Fateh; Ozyapici, Hasan - In: Foundations of Management : the journal of Warsaw … 11 (2019) 1, pp. 81-92

The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...

Persistent link: https://www.econbiz.de/10012024189

A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports

Ebiaghan, Orits Frank - In: Trends economics and management 13 (2019) 33, pp. 35-50

Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a … company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile …, the effect of historical cost accounting on the reported profit of a company during period of inflation. Findings: The …

Persistent link: https://www.econbiz.de/10012106597

Temporal anomalies in budgetary cost control of municipal corporations

Bačun, Dinko - In: Embracing diversity in organisations : 7th …, (pp. 27-40). 2019

The last financial crisis revealed anomalies in corporate ability to face adverse economic conditions and fast exchange of new developments. Relying mostly on accounting data for budgetary cost control, the Management found that the data, although fiscally correct and valid for strategic...

Persistent link: https://www.econbiz.de/10012118589