Selecting the appropriate technology for providing electricity to rural communities depends upon evaluating the cost of a potential installation. For some rural communities, locally manufactured technology, in the form of wind and hydropower, can be effective. However, often the cost of these...

Die bedarfsgerechte Proteinversorgung mit regionalen Futtermitteln stellt in der ökologischen Schweinemast eine Herausforderung dar. Der Einsatz von Kleegrassilage ist eine Möglichkeit, die bislang recht wenig Beachtung in Forschung und Praxis erfährt. In diesem Working Paper werden am...

Die bedarfsgerechte Proteinversorgung mit regionalen Futtermitteln stellt in der ökologischen Schweinemast eine Herausforderung dar. Der Einsatz von Kleegrassilage ist eine Möglichkeit, die bislang recht wenig Beachtung in Forschung und Praxis erfährt. In diesem Working Paper werden am...

We examine the effects of fair-value accounting (FVA) and historical-cost accounting (HCA) regimes on the ex-ante financing of projects by external investors. We formulate a model highlighting the relative merits and demerits of each accounting regime, in particular the sub-optimal continuations...

This study examined the relationship between social cost accounting and profitability with a focus on GlaxoSmithKline Consumer Nigeria PLC in a case study. The study adopted employee benefits, incentives welfare and healthcare cost (EBI) and contribution to government revenue (CGR) as proxy for...

In the current vigorous global competition, continuous improvement of performance is necessary to match or stay ahead of leading competitors. Continuous improvement in ongoing processes by which producers have to take steps to search for new methods to reduce cost and eliminate waste, improve...

Discussions of school accountability focus on two issues: poor test administration and the expense of accountability. Up to this point, researchers have focused on test quality and simply assumed that the programs are expensive enough to crowd out other policies, such as class size reduction or...

The purpose of the study is to spot the explanations for corporate implementation of environmental data in their inner decision-making processes. The main focuses on the explanations helps perceive manager practices and examine the role vie by cost management in resolution environmental...

An evolution in public procurement is underway. One of the major novelties in the EU public procurement law is the introduction of a life-cycle costing (LCC) approach in the evaluation of the most economically advantageous tender. This novelty is not a coincidence but goes hand in hand with the...

"Analyzing and managing costs is crucial for business success. Industrial, service, and non-profit companies will not be successful in the long-term if they do not understand their costs. This textbook introduces the basic concepts and current developments in cost accounting. The book features...

Dynamic business environment, rise in the share of overheads in total costs, strong competition on the global market and numerous other challenges that organizations are facing have imposed the need to reexamine the existing, design new costing methods and apply more appropriate management tools...

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows for better cost calculation of medical services. This is important for the hospitals because they should always look for the possibilities to improve their outcomes. This study...

This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods...

Previous research has shown that costs exhibit a sticky behavior: Costs increases when sales rise are larger than cost decreases when sales drop. Given that the traditional accrual models rely on the assumption of costs responding equally to sales increases and to sales decreases, the sticky...

Dieses Lehr- und Arbeitsbuch vermittelt systematisch und praxisorientiert die Methoden und Instrumente der Kosten- und Leistungsrechnung. In sieben Kapiteln lernen Sie sowohl die traditionellen Lehrinhalte als auch die Ansätze des modernen Kostenmanagements kennen: Grundlagen,...

"Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in...

Der Anfang von allem -- Das grundsätzliche Lehrkonzept -- Mögliche E-Learning-Komponenten -- Praxisbeispiel Kostenrechnung (Grundkonzept) -- Praxisbeispiel Kostenrechnung (Lerninhalte) -- Erfahrungen und Ausblick.

"The text provides numerous discussions on how decision-makers are increasingly relying on data analytics to make decisions using accounting information. Accounting software systems collect vast amounts of data about a company's economic events as well as its suppliers and customers. Business...

Kurz und prägnant bringt Ihnen das vorliegende Werk die prüfungsrelevanten, in zahlreichen Vorlesungen durchgesprochenen Stoffinhalte konkret ins Gedächtnis. Anhand von Fragen und Fällen trainieren Sie die für das erfolgreiche Bestehen der Prüfung relevanten Fachkenntnisse. Der Textteil...

Einleitung -- Aufgaben und Bedeutung der Kostenrechnung -- Theoretische Grundlagen für die Kostenerfassung -- Wie kommen die Kosten in die Kostenrechnung? – Prozessmodell zur Kostenerfassung -- Exkurs: Abgrenzung Erträge – Leistungen -- Fallbeispiel LSG local support GmbH --...

Einleitung -- Lean Management -- Die heutigen Kostenrechnungssysteme -- Kostenrechnung 2.0 – das System -- Verursachungsgerechte Zuordnung der Gemeinkosten und deren Zuschläge -- Beurteilung der Kostenrechnung 2.0 und Vergleich der Kostenrechnungssysteme -- Kostenrechnung 2.0 – die...