scholarly journals CAPITAL BUDGETING AS A MANAGEMENT ACCOUNTING INSTRUMENT USED FOR PLANNING PROJECT ACTIVITIES

2020 ◽  
Vol 352 (94) ◽  
pp. 29-42
Author(s):  
Iwona MAJCHRZAK ◽  
◽  
Bożena NADOLNA ◽  
Keyword(s):  
Management Accounting ◽  
Capital Budgeting ◽  
Planning Project

scholarly journals PKMS PEMBERDAYAAN IBU RUMAH TANGGA BERBASIS EKONOMI KREATIF MELALUI USAHA PEMBUATAN KUE TRADISIONAL DI BANJAR BLAHTANAH SUKAWATI

2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Putu Dian Pradnyanitasari ◽  
Putu Yudha Asteria Putri ◽  
Ida Ayu Agung Idawati
Keyword(s):  
Social Media ◽  
Corporate Governance ◽  
Management Accounting ◽  
Capital Budgeting ◽  
Rice Flour ◽  
Production Costs ◽  
Product Packaging ◽  
Traditional Markets ◽  
Product Variation

Market snacks are foods that are usually bought from traditional markets. Until now the market snacks are still very popular for family snacks and served to guests. One type of market snacks that are well known from any times to the present is the sagon cake. In Bali the sagon cake which is commonly called "jaje sagon" is very popular, especially when it is approaching the feast day of "jage sagon" which is very popular in the market. This traditional cake made from coconut and sticky rice flour is the result of production from a home industry (IRT) business using simple equipment. The problems faced by partners include: 1) Do not have a bookkeeping or records related to income, expenses, production costs and profit and loss. 2) Do not have knowledge about management accounting practices related to the calculation of cost of production, cost of orders, capital budgeting and the performance of UMKM in conducting their business activities. 3) Do not understand corporate governance. 4) Don't have a marketing system like social media. 5) Unattractive product packaging and lack of product variation. The solutions offered for this problem are 1) Assisting in making simple financial books and reports. 2) Assist and provide management accounting training. 3) Provide training on the application of corporate governance, especially relating to the determination of production and marketing strategies. 4) Make social media to help in product marketing and provide assistance in its use. 5) Help make new packaging more attractive so that it can increase marketing and make alternative jaje sagon that is more varied from more contemporary flavors or forms.

Strategic management accounting practices in hospitals

2013 ◽  
Vol 9 (3) ◽  
pp. 336-369 ◽  
Author(s):  
Maik Lachmann ◽  
Thorsten Knauer ◽  
Rouven Trapp
Keyword(s):  
Strategic Management ◽  
Management Accounting ◽  
Structural Characteristics ◽  
Capital Budgeting ◽  
Future Research ◽  
Content Type ◽  
Performance Differences ◽  
Strategic Management Accounting ◽  
Starting Point ◽  
The Impact

PurposeThe purpose of this paper is to give an overview of the use of strategic management accounting (SMA) techniques in hospitals under competitive market environments. The paper analyses the dissemination of SMA techniques in consideration of structural characteristics and perform a cluster analysis in order to investigate performance differences between various groups of hospitals.Design/methodology/approachThe paper collected empirical data in a nationwide survey of German general hospitals. Analyses are based on questionnaires from 116 hospitals.FindingsResults show that strategies are applied and regularly adjusted in most hospitals. However, SMA techniques are not in widespread use. The paper explores performance differences between the clusters comprised. The paper finds evidence that the use of SMA techniques varies among hospitals based on their structural characteristics.Research limitations/implicationsThe authors' exploratory analysis suggest that further study exploring both the determinants and effects of the use of SMA techniques in hospitals represents an interesting path for future research. This study is subject to limitations, particularly concerning the limited number of contextual variables and performance measures taken into consideration.Practical implicationsConsidering the limited use of SMA techniques, this paper conclude that hospitals should consider the adoption of additional practices. The paper identifies particular potential for development in the areas of risk management and capital budgeting methods.Originality/valueThis study provides the first comprehensive overview of SMA techniques used in hospitals and advances the literature, which primarily includes case study evidence on single SMA techniques or analyses of the impact of strategies and health reforms on “conventional” management accounting practices. This paper, then, constitutes a useful starting point for further research on SMA practices in hospitals.

scholarly journals Does Management Accounting Information Meet the Needs of SMEs? An Investigation of Its Usefulness from Manufacturing Enterprises

2018 ◽  
Vol 7 (4.1) ◽  
pp. 57
Author(s):  
Joy Lynn R. Legaspi
Keyword(s):  
Manufacturing Sector ◽  
Management Accounting ◽  
Flow Analysis ◽  
Accounting Information ◽  
Capital Budgeting ◽  
Small Enterprises ◽  
Net Income ◽  
Manufacturing Enterprises ◽  
Significant Difference ◽  
Relationship Of

The use of appropriate management accounting techniques for the problem at hand are useful to managers. This study describes the level of usefulness of management accounting tools (MATs) used, test the relationship of MATs used to net income and capital, test of difference between the level of its usefulness and the difficulties encountered in applying the tools. Questionnaire survey was used to obtain information from manufacturing sector. Frequency, median, Spearman Rho and Mann-Whitney U were utilized to analyze the data. The study suggest that medium firms utilized more tools than small enterprises. Statement of cash flow analysis, capital budgeting decisions and financial budgets were considered as the very useful tools used. Likewise, the study developed significant relationship between selected variables of size, level of net income and level of capital to the level of its usefulness for medium-sized enterprises and sufficient to create significant difference between the levels of its usefulness. Lack of qualified employees and its use are not deem necessary as to the nature of the enterprise operations ranked as the top barriers encountered in applying the tools. Therefore, the appropriateness of management accounting information depends upon the operating activities, strategies and the size of the organization.  

Factors Affecting the Use and Consequences of Management Accounting Practices in A Transitional Economy: The Case of Vietnam

2016 ◽  
pp. 54-73 ◽  
Author(s):  
Anh Doan Ngoc Phi
Keyword(s):  
Significant Influence ◽  
Quantitative Data ◽  
Structural Equation ◽  
Qualitative Data ◽  
Management Accounting ◽  
Transitional Economy ◽  
Equation Modeling ◽  
Enterprise Performance ◽  
Factors Affecting

This study seeks to help fill an important gap in the literature by investigating factors that have facilitated the use of management accounting practices (MAPs) in Vietnam - a transitional economy. Data were collected from 220 medium-to-large enterprises. Follow-up interviews were conducted with 20 accounting heads/vice heads to obtain further information and clarification. The quantitative data collected was analyzed using both descriptive and inferential statistics (including t-tests and structural equation modeling), while the qualitative data was used to shed further light on the various relationships described by the quantitative analysis. This paper reveals that both decentralization and competition have a positive, significant influence on the use of new MAPs except for the old ones. Consequently, the use of MAPs has a positive, significant influence on enterprise performance.

Methods of Network Planning and Management when Implementing Territory Planning Projects

2019 ◽  
pp. 49-54
Keyword(s):  
Large Scale ◽  
Housing Stock ◽  
Network Planning ◽  
Network Models ◽  
Point Of View ◽  
Residential Areas ◽  
Basic Principles ◽  
Planning And Management ◽  
Planning Project ◽  
Complex Process

The success of the Program of housing stock renovation in Moscow depends on the efficiency of resource management. One of the main urban planning documents that determine the nature of the reorganization of residential areas included in the Program of renovation is the territory planning project. The implementation of the planning project is a complex process that has a time point of its beginning and end, and also includes a set of interdependent parallel-sequential activities. From an organizational point of view, it is convenient to use network planning and management methods for project implementation. These methods are based on the construction of network models, including its varieties – a Gantt chart. A special application has been developed to simulate the implementation of planning projects. The article describes the basic principles and elements of modeling. The list of the main implementation parameters of the Program of renovation obtained with the help of the developed software for modeling is presented. The variants of using the results obtained for a comprehensive analysis of the implementation of large-scale urban projects are proposed.

Management Accounting at Oracle Steering a leader in the E-Economy

Controlling ◽  
2002 ◽  
Vol 14 (1) ◽  
pp. 41-44
Author(s):  
Jeff Henley ◽  
Péter Horváth
Keyword(s):  
Management Accounting
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