Research on Internal Cost Accounting and Control of Education System Based on Activity Based Costing

2021 ◽  
pp. 43-56
Author(s):  
Li-min Zhang
Keyword(s):  
Education System ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
And Control

Logistics cost control in food processing enterprises based on TD-ABC

2021 ◽  
pp. 1-20
Author(s):  
Xiaokun Wang ◽  
Tingxue Du ◽  
Yuchi Ma ◽  
Miao Yu
Keyword(s):  
Food Processing ◽  
Cost Control ◽  
Control Method ◽  
Value Added ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
Logistics Cost ◽  
Accounting Model ◽  
Specific Implementation ◽  
And Control

In order to improve the logistics operation of food processing enterprises and control the logistics cost, this paper starts from the analysis of the logistics operation process and characteristics of enterprises, analyzes the logistics cost classification and composition of food processing enterprises, puts forward the basic process of applying TD-ABC to control the logistics cost, constructs the logistics cost accounting model of food processing enterprises based on TD-ABC, and puts forward relevant logistics cost control methods including the design of logistics cost control system, the determination of logistics cost control points and specific implementation steps. The typical food processing enterprises are selected for the empirical study of logistics cost accounting and controlling. By comparing the cost accounting results of TD-ABC and ABC, the result shows that TD-ABC (Time-Driven Activity-Based Costing) method can accurately grasp the logistics cost composition, identify inefficient logistics operations and non-value-added operations, and analyze the efficiency of various logistics departments, verify the feasibility and effectiveness of logistics cost accounting model and control method system, and provide some advice for logistics cost control and logistics process transformation of food processing enterprises.

GOVERNMENT/BUSINESS SYNERGY: EARLY AMERICAN INNOVATIONS IN BUDGETING AND COST ACCOUNTING

1992 ◽  
Vol 19 (2) ◽  
pp. 123-145 ◽  
Author(s):  
R. Penny Marquette ◽  
Richard K. Fleischman
Keyword(s):  
Twentieth Century ◽  
Progressive Era ◽  
Cost Accounting ◽  
American Government ◽  
Significant Cost ◽  
Industrial Environment ◽  
Early American ◽  
Planning And Control ◽  
And Control ◽  
Governmental Budgeting

This paper examines certain interactions between American government and business which resulted in important innovations in the areas of budgeting and cost accounting early in the twentieth century. The evidence suggests that budgeting methods were initially developed by municipal reformers of the Progressive era and were subsequently adapted by business for planning and control purposes. In like fashion, standard costing and variance analysis were significant cost accounting techniques born to an industrial environment which came to contribute markedly to a continuing improvement of governmental budgeting procedures.

scholarly journals Pakatan Harapan dan Senario Politik Kelantan: Analisis Pengajaran Politik Pasca PRU 14 (2018-2020)

2021 ◽  
Vol 8 (1) ◽  
pp. 25-55
Author(s):  
Saiyid Radzuwan Syed Sopi
Keyword(s):  
Qualitative Study ◽  
Reference Materials ◽  
Education System ◽  
The State ◽  
Political Strategy ◽  
State Administration ◽  
Set Up ◽  
And Control ◽  
Ruling Party

The 14th general election (GE 14) reveals that Pakatan Harapan (PH) had become a ruling party (2018-2020), but they failed to get any parliamentary or state assembly seats in Kelantan. The failure of PH to expand their influence in Kelantan is due to several traditional factors that are difficult for PH to break it out. This study is a qualitative study and reference materials that are physical and online are used as reference sources. In addition, information regarding political scenario in Kelantan also obtained through interviews with some respondents live in Kelantan. Therefore, this research found that the desire of PH to expand their influence in Kelantan was blurred. This is because PAS wisely set up a long-term political strategy by strengthening the education system under YIK, producing many hardcore supporters or fanatic followers, controlling the ‘surau’ and the mosques according to their needs and control of the state administration. Furthermore, PH needs to make concrete reformations to the party’s management such as producing talented young leaders and fostering a spirit of cooperation among members of the PH coalition if they are still interested in power in Kelantan.

COST ACCOUNTING IN MONGOLIAN HIGHER EDUCATION SYSTEM

2017 ◽  
Author(s):  
Purevtuya Tsedensodnom ◽  
María Victoria Sánchez Rebull
Keyword(s):  
Higher Education ◽  
Education System ◽  
Cost Accounting ◽  
Higher Education System

Performance Management in Software Engineering

2012 ◽  
pp. 51-68
Author(s):  
Markus Ilg ◽  
Alexander Baumeister
Keyword(s):  
Project Management ◽  
Software Engineering ◽  
Performance Management ◽  
Process Model ◽  
Activity Based Costing ◽  
Managerial Accounting ◽  
Iterative Development ◽  
Development Teams ◽  
Unified Process ◽  
And Control

Performance measurement in software engineering has to meet a multiplicity of challenges. Oftentimes, traditional metrics focus on sequential development instead of using incremental and iterative development. Output is measured on a pure quantitative (e.g., SLOC), quality-disregarding basis. A project’s input is hard to assign properly using enterprise-unspecific forecasting tools which have to be calibrated at first and which do not account for time preferences. Requirements necessary for behaviourally adjusted project management and control are rarely discussed. Focusing on these shortcomings, this paper proposes an enterprise-specific approach which combines lifecycle and activity based costing techniques for software development following the incremental and iterative Unified Process model. Key advantages are calibration effort can be avoided, project management decisions are supported by a clear managerial accounting emphasis, precise milestone-depending cost objectives can be determined as the basis for personnel management and control of development teams, and cost and time variance analysis can be supported in a sophisticated way.

Factors Affecting Implementation of Activity Based Costing in Selected Manufacturing Units in India

2019 ◽  
Vol 8 (3) ◽  
pp. 18-30
Author(s):  
Amit Kumar Arora ◽  
M.S.S. Raju
Keyword(s):  
Logistic Regression ◽  
Firm Size ◽  
Cost Accounting ◽  
Activity Based Costing ◽  
Chi Square ◽  
Factors Affecting ◽  
Total Cost ◽  
Overhead Cost ◽  
Chi Square Test ◽  
Size Diversity

The present article is an attempt to analyze the various factors affecting the adoption of an activity-based costing (ABC) system in selected manufacturing units in India. The following seven factors are considered: firm size, diversity of the product, percentage of overhead cost in total cost, listing of the company, cost audit compulsion, separate cost accounting department and the method of accounting. Logistic regression and a Chi Square test are applied to these factors and the use of an ABC system. On the basis of 72 sample units, the study found the size of the firm, percentage of overhead cost in total cost, cost audit compulsion and the method of accounting are statistically significant for the adoption of ABC system. While factors such as diversity of the product, separate cost accounting department and the listing of the company are found to not be statistically significant for the adoption of ABC system. The study has provided additional insights into areas relating to the factors affecting the implementation of ABC systems.

Profitability Analysis by Market Segments

1973 ◽  
Vol 37 (3) ◽  
pp. 48-53 ◽  
Author(s):  
Leland L. Beik ◽  
Stephen L. Buzby
Keyword(s):  
Cost Accounting ◽  
Marketing Mix ◽  
Marketing Manager ◽  
Market Segments ◽  
Profitability Analysis ◽  
And Control

The contribution approach to cost accounting serves to relate products, channels, and/or other marketing components to the profitability of market segments. Using the profit criterion, the marketing manager can plan and control his decisions for the component being analyzed and make collateral adjustments in other elements of the marketing mix.

Sign in / Sign up

Export Citation Format

Share Document