Principles of Absorption Cost Accounting

Author(s):  
W.C.F. HARTLEY
Keyword(s):  
Author(s):  
Nguyen Thi Kim Huyen

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.


1987 ◽  
Vol 14 (1) ◽  
pp. 83-94 ◽  
Author(s):  
Richard K. Fleischman ◽  
R. Penny Marquette

Despite the fact that municipal accounting was a significant and permanent reform of the Progressive era, historians have failed to accord accountants proper credit for their leadership roles. Ohio was an important Progressive state and is particularly suited to an investigation of the contribution made by accountants. Ohio was the first state to require uniform municipal accounting and one of the first to inaugurate budgeting. Municipal research bureaus in major Ohio cities were among the most dynamic in the nation, inspiring important steps forward in cost accounting, budgeting, and the installation of accounting systems. Progressive municipal administrations came to depend increasingly on expert accountants to devise new systems and to audit the results.


1984 ◽  
Vol 11 (1) ◽  
pp. 151-161
Author(s):  
Rosita S. Chen ◽  
Sheng-Der Pan

We respond to those issues that M. C. Wells raised in his comments on our article. We found that his comments on the association of scientific management and cost accounting, and on Taylor's historical role in cost accounting were debatable, and his discussion of the first modern book on cost accounting was inconclusive.


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