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Balancing autonomy and accountability in national public hospitals : a qualitative case study

Malmmose, Margit; Liboriussen, Jakob Mathias - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015442438

Measuring markups: revisiting the cost accounting approach

Mastantuno, Vincent - 2024 - Updated: October 27, 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015135497

Statistical analysis of the information suitability of cost accounting for strategic and operative management in higher education

Spasić, Kristina; Čečević, Bojana Novićević; … - 2024

A drop in permanent income, higher education reform, rising salary costs, competitive pressure, the struggle to keep the balance between quality and tuition fees and other numerous challenges That higher education is facing, imposes the need for more sophisticated management models and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015421322

Project management of the implementation of a cost accounting standard in Polish hospitals

Głód, Grzegorz; Głód, Wojciech - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405217

Position values and fixed-fraction rules for rooted tree cost allocation problems

Brink, René van den; Gavilan, Elena; Manuel, Conrado; … - 2026

In this paper, we introduce a new class of cost allocation rules for rooted tree cost allocation problems that is based on the position value (Meessen 1988 and Borm et al. 1992). We further extend this by introducing a class of cost allocation rules that, besides these new position rules, also...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015611781

The impact of cost structure appeals on fairness perceptions and payments

Stangl, Brigitte; Kastner, Margit; Natter, Martin - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015670980

Capacity planning with limited information

Anand, Vic; Balakrishnan, Ramji; Gavirneni, Srinagesh - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014369449

Material flow cost accounting with multiple inefficiency factors and recycling

Dierkes, Stefan; Siepelmeyer, David - 2025

Sustainability management requires differentiated information on the environmental and economic consequences of material demand's increasing and decreasing factors. Material flow cost accounting fails to provide this information due to the common undifferentiated determination of realized costs...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331592

IFRS convergence and international trade : evidence from comparison of Türkiye and European Union

Çatuk, Cüneyt; Uygur, Mehmet Nedim - 2025

The congruence of accounting standards with high-quality financial data constitutes a cornerstone of the institutional frameworks of modern economies. The adoption of International Financial Reporting Standards (IFRS) facilitates greater transparency and comparability in financial reporting,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015450552

A survey of research on fair value accounting for financial institutions

Henderson, Darren; Mamo, Kaleab - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015454716

Cost modeling for pickup and delivery outsourcing in CEP operations : a multidimensional approach

Muharemović, Ermin; Kosovac, Amel; Begović, Muhamed; … - 2025

Background: The growth of parcel volumes in urban areas, largely driven by e-commerce, has increased the complexity of pickup and delivery operations. To meet demands for cost efficiency, flexibility, and sustainability, CEP (Courier, Express, and Parcel) operators increasingly outsource...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015506407

Cost analysis of COVID-19 in Australia

Rathnayaka, Imalka Wasana; Khanam, Rashida; Rahman, … - 2025

Access to accurate and reliable information on the cost of COVID-19 is essential for informed socio-economic policy decisions. This paper analyses the economic costs associated with the COVID-19/SARS-CoV-2 pandemic, with a particular focus on Australia. This study examined both the macroeconomic...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015553252

Formation of production cost by the methods of "Target costing" and "Kaizen costing" and their impact on the enterprise efficiency

Pererva, Petro; Chernyshenko, Olena; Ponomarov, Vladyslav; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015554213

Lean accounting tools and competitive advantage in Jordanian industrial companies

Al Shanti, Ayman Mohammad; Al-Refae, Khalil Mahmoud Ali; … - 2025

This study explores the impact of lean accounting tools-specifically value stream costing (VSC), target costing (TC), and kaizen costing (KCO)-on the competitive advantage (CA) of industrial companies in Jordan. We conducted an online survey targeting 400 managers across 32 companies, which...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015607649

True cost accounting for cocoa, coffee, maize, livestock, palm oil, rice, soybeans and wheat : an overview of key commodities under the Global Environment Facility's Food Systems, Land Use and Restoration Impact Program

Drogo, Federico; Ignaciuk, Adriana M.; Neves, Bernardete; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015560009

Statistical analysis of the information suitability of cost accounting for strategic and operative management in higher education

Spasić, Kristina; Čečević, Bojana Novićević; … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590546

Cost accounting practices in SMEs : liability of age and other factors that hinder or burst its implementation in turbulent years

Roffia, Paolo; Mar Benavides, María; Carrilero, Augustin - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080457

Ramping costs and coal generator exit

Borrero, Miguel; Gowrisankaran, Gautam; Langer, Ashley - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015080644

Cost accounting as a set of instruments for performance budgeting in local government units

Szolno, Olga - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014536135

Management accountants with a growth mindset and changes in the design of costing systems : the role of organisational culture

Pavlatos, Odysseas; Ioakimidis, Marilou - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015164488

Cost management and working capital management : ebony and ivory in perfect harmony?

Berg, Terje; Gustafsson, Emil; Wahlstrøm, Ranik Raaen - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015114608

The impact of low-cost carriers on high-quality producers in the aviation industry : cost-benefit analysis

Alsharari, Nizar Mohammad - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015187573

Improving organisational capabilities : a cost maturity model for enhanced intra- and inter-organisational performance

Magnacca, Fabio; Giannetti, Riccardo; Cinquini, Lino - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015405412

A novel cost of quality simulation to better select bidders in public private partnerships projects

Jagtap, Milind; Mahajan, Darshan - 2024

Bidder selection is a complex procurement decision that often surfaces in most project-based industries. The widely preferred institutional logic of low-cost bidder causes quality-related issues and poor revenue generation in the operations and maintenance phase. Therefore, the present research...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015415566

Pressure, cost accounting, and resource allocations : experimental evidence on nonprofit financial decision-making

Schubert, Peter; Boenigk, Silke - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012794849

Costs in a film's production process

Łazarczyk, Damian - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012664279

Kosten- und Leistungsrechnung : ein praxisnahes und kompaktes Lehrbuch

Jórasz, William; Baltzer, Björn - 2026 - 8. aktualisierte und überarbeitete Auflage

Das bewährte Lehrbuch vermittelt an einem Modellbetrieb schrittweise und praxisorientiert die Techniken und Methoden der Kostenerfassung, Kostenstellenrechnung, Kalkulation und Betriebsergebnisrechnung. Inkl. Life-Cycle-Costing und Projektkostenrechnung. An einem Modellbetrieb vermitteln die...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015555608

On the economics of accounting and contracting in firms

Ball, Ray - 2026

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651913

Grundlagen der doppelten Buchführung : Einführung in das externe Rechnungswesen anhand eines durchgängigen Fallbeispiels : mit eLearning-Kurs

Roos, Benjamin - 2026 - 3., überarbeitete und erweiterte Auflage

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635079

Auditing techniques to avoid cost accounting frauds

Akman, Vedat; Acar, Berkan; Kızıl, Cevdet - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012491735

The implementation of financial planning and cost accounting instruments in startups

Pfützenreuter, Markus - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014528908

The integration of the theory of constraints and the Time-Driven Activity-Based Costing System for the improvement of production processes in an SME

Kefe, İrem; Tanış, Veyis Naci - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013498892

Pscychology Cost Strategy

Juliano M, Marshall - 2023

Cost is one of important things from a product. With cost strategy we can make our product to be a best product from every product or even can make our product is the worst. Now we know that cost strategy are very important thing that’s why in this article we will talk about psychology cost...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014255838

Master Budget in Cost Accounting

Sentosa, Samantha; Wijaya, Angela T. F.; Limowa, Deviyani - 2023

The background of this paper is there are still companies that do not understand how important a budget plan in compiling business activities. A budget that is not prepared properly can cause the company's existence to be threatened because it does not know whether it is experiencing profit or...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014255849

Accounting Costing : Cost Volume Profit Analysis in Company Sales

Sentosa, Samantha - 2023

The background of this paper is caused by the lack of understanding of company in determining the appropriate cost, volume, profit in the profit planning process. Lack of knowledge of the company in preparing budgets often causes companies not to achieve optimal profits. Based on this problem,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014256903

Atma Jaya Makassar University (The Role of Cost Accounting as Part of Management Accounting)

Yohanis, Ayu Putri; Raintung, Joan Rachel; Gosti, … - 2023

Management accounting is a branch of accounting that is intended to provide financial information for internal parties, in this case, company management. Management accounting deals with information about the company to provide benefits to those within the company. Accounting information in the...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014262433

Paper Journal of Accounting the Application of Activity Based Costing System (ABC System) in Cigarette

Gonardi, Cindy - 2023

Cigarettes or cigarettes are an object that can cause lung cancer when inhaled and are cylinders of paper measuring between 70 and 120 mm long (varies by country) with a diameter of about 10 mm containing chopped dry tobacco leaves. Cigarettes are burned at one end and allowed to smolder so that...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014262735

Accounting and the exploitation of the natural world : studies from a historical perspective

Jack, Lisa; Napier, Christopher - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014633854

Valuing for sustainability : hidden costs and benefits in multidimensional agriculture

Marangon, Francesco; Bertossi, Alberto; Troiano, Stefania - 2023

The concept of agriculture has changed over the years. Whereas it was once considered simply a "means" for the production of goods (food and non-food), today, its multifunctionality, understood as the ability to also provide environmental and social services, takes on greater importance. The...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014550903

The quality of cost accounting systems in manufacturing firms : a literature review

Saleh, Qais Yaser; Al-Nimer, Munther; Abbadi, Sinan Suleiman - 2023

The objective of this research is to review and synthesize the existing literature on the quality of Cost Accounting Systems (CAS) by manufacturing firms. A Systematic Literature Review (SLR) approach was used by adopting (170) articles in this field published from (2015) to (2023) and obtained...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014482691

Exploratory analysis of cost variation in unlisted companies : focusing on cost stickiness and cost anti-stickiness

Shinkai, Takahide - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014535706

Unlocking the green treasure trove : improving resource efficiency through circular economy cost management

Szczerbak, Monika - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014465669

Innovative management of biomass cost value based on accounting and analysis of production costs of agricultural activities

Zadorožnyj, Zenovij-Mychajlo; Muravsʹkyj, Volodymyr … - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014447640

The method of determining the technical costs of manufacturing products

Matuszek, Józef; Kaczmar-Kolny, Ewa; Byrdy, Łukasz - 2023

One of the many challenges in running a business is cost accounting. While there are many different costing methods, there is still a need to create new ones. The aim of this article is to develop a new method of cost calculation, which is adapted to modern conditions related to the adaptation...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014507353

Quantitative easing, accounting and prudential frameworks, and bank lending

Orame, Andrea; Ramcharan, Rodney; Robatto, Roberto - 2023

We study whether regulation that relies on historical cost accounting (HCA) rather than mark-to-market accounting (MMA) to insulate banks' net worth from financial market volatility affects the transmission of quantitative easing (QE) through the bank lending channel. Using detailed supervisory...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014320749

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Quantitative easing, accounting and prudential frameworks, and bank lending

Orame, Andrea; Ramcharan, Rodney; Robatto, Roberto - 2023

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Qualitative analysis of IAS 2 capability for handling the financial information generated by cost techniques

Morshed, Amer; Ramadan, Abdulhadi - 2023

Using a qualitative research design, this study examined the inventory valuation conflict between financial managers and auditors and its implications for the International Accounting Standard 2 (IAS 2). This study found that the conflict arose due to the lack of precise instructions in the IAS...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014285287

Prevalence of Fisher's theory in mainstream accounting and economic research

Cardao-Pito, Tiago - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014291992

Moderating role of cost accounting information quality on the relationship between the COVID-19 pandemic and budgeting in public hospitals

Pavlatos, Odysseas; Kostakis, Hara - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014278628

Importance of Cost Accounting for Companies

Sondakh, Patricia - 2023

Cost Accounting has a very important role in a company, because it provides information about costs, where this information is very useful for management in terms of planning, controlling and decision making. Need One of these information can be obtained through the use of Job Order Costing...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014255825