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...

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...

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...

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...

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...

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...

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...

Purpose: The purpose of this study is to investigate the impact of sticky behavior in R&D costs on firm value. The study aims to gain insights into whether the stickiness of R&D costs is a rational choice based on managerial foresight or if it stems from managerial self-interest....

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...

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...

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...

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,...

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...

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...

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...

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...

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...

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...

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...