scholarly journals An Study Evaluating Cost Accounting Records and Cost Audit in Engineering Companies

2017 ◽  
Vol 2 (2) ◽  
pp. 46
Author(s):  
Tejali Sujit Desarda
Keyword(s):  
Cost Accounting

Cost Accounting & Audit – The Future

2019 ◽  
Vol 54 (6) ◽  
pp. 57
Author(s):  
B.B. Goyal
Keyword(s):  
Cost Accounting ◽  
The Future

The Study of Improving Cost Accounting System and Additional Disclosure of Cost Information

2017 ◽  
Vol 15 (1) ◽  
pp. 103-132
Author(s):  
Tae Ho Eom ◽  
◽  
Jung Gyu Park ◽  
Geun Ho Choi
Keyword(s):  
Cost Accounting ◽  
Accounting System ◽  
Cost Information ◽  
Cost Accounting System

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

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.

MUNICIPAL ACCOUNTING REFORM c. 1900: OHIO'S PROGRESSIVE ACCOUNTANTS

1987 ◽  
Vol 14 (1) ◽  
pp. 83-94 ◽  
Author(s):  
Richard K. Fleischman ◽  
R. Penny Marquette
Keyword(s):  
Progressive Era ◽  
Cost Accounting ◽  
Leadership Roles ◽  
Accounting Systems

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.

TAYLOR'S CONTRIBUTION TO COST ACCOUNTING, A REPLY

1984 ◽  
Vol 11 (1) ◽  
pp. 151-161
Author(s):  
Rosita S. Chen ◽  
Sheng-Der Pan
Keyword(s):  
Cost Accounting ◽  
Scientific Management ◽  
Historical Role

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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