Developments in Cost Accounting: A Report of the Cost Accounting Sub- Committee of the Taxation and Financial Relations Committee of the Institute of Chartered Accountants in England and Wales.

Economica ◽  
1948 ◽  
Vol 15 (60) ◽  
pp. 327 ◽  
Author(s):  
David Solomons
Keyword(s):  
Cost Accounting ◽  
England And Wales ◽  
The Cost ◽  
Chartered Accountants

Why we need a Citizen's Basic Income

2018 ◽  
Author(s):  
Malcolm Torry
Keyword(s):  
Case Studies ◽  
Real Life ◽  
Basic Income ◽  
England And Wales ◽  
The Uk ◽  
Cost Implications ◽  
The Cost ◽  
Chartered Accountants

In the five years since Money for Everyone was published, the idea of a Citizen's Basic Income has rocketed in interest to an idea whose time has come. In moving the debate from the desirability of a basic income, this fully updated and revised edition now includes comprehensive discussions on feasibility and implementation. Using the consultation undertaken by the Institute of Chartered Accountants in England and Wales as a basis, the book examines a number of implementation methods for Citizen's Basic Income and considers the cost implications. Including real-life examples from the UK, and data from case studies and pilots in Alaska, Namibia, India, Iran and elsewhere, this is the essential research-based introduction to the Citizen's Basic Income.

Internal audit of accounting for the costs of auxiliary production in agricultural organizations

2021 ◽  
pp. 40-53
Author(s):  
Taigib Kamilovich Musaev
Keyword(s):  
Cost Control ◽  
Internal Audit ◽  
Cost Accounting ◽  
Agricultural Organizations ◽  
The Cost

The article presents the methodology for organizing and conducting an internal audit of cost accounting and calculating the cost of products (works, services) of auxiliary industries. The sequence of conducting internal audit of costs in the subdivisions of the auxiliary sphere is proposed. Working papers were developed within the proposed methodology for internal cost control

The Cost of the National Health Service in England and Wales

Econometrica ◽  
1957 ◽  
Vol 25 (2) ◽  
pp. 372
Author(s):  
Jerome Rothenberg ◽  
Brian Abel-Smith ◽  
R. M. Titmuss
Keyword(s):  
National Health Service ◽  
Health Service ◽  
National Health ◽  
England And Wales ◽  
The Cost

scholarly journals The Effectiveness of the Quality of Performance Using the Cost Accounting Information System in the Control of Quality Costs Study in the General Company for Electrical Industries

2019 ◽  
Vol 27 (2) ◽  
pp. 115-132
Author(s):  
Hanan Abdullah Hassan Al-Amar ◽  
Qasim Ali Omran Al-Bayati ◽  
Huda Jabbar Kadhum Al-Haiyali
Keyword(s):  
Information Systems ◽  
Raw Materials ◽  
Accounting Information ◽  
Cost Accounting ◽  
Technical Standards ◽  
Accounting Systems ◽  
Accounting Information Systems ◽  
Quality Costs ◽  
The Cost

The financial operations which carried out by economic unity are proven treatment and documenting and continuous down to makers decision by relevance objective and time and then to reflect on the decision maker in any center of responsibility. That ’s provided by the system accounting information where the source is the basis for producing important accounting information, And the cost accounting information systems of the most important information systems that deal with data processing and conversion to information of relative importance to the beneficiaries. Which is consist with The objective of the research that emphasize the importance of accounting systems in general and systems cost in particular to achieve the highest c The research has led to a number of results, the most important of which is the difficulty in controlling quality costs as well as the waste of economic resources in the company. The researchers recommended adherence to the technical standards to achieve the quality of performance as well as conducting a thorough examination of samples and focusing on the quality of raw materials and testing before use to reduce the proportion Damage.

The Cost-Effectiveness of an RCT to Establish Whether 5 or 10 Years of Bisphosphonate Treatment Is the Better Duration for Women With a Prior Fracture

2009 ◽  
Vol 29 (6) ◽  
pp. 678-689 ◽  
Author(s):  
Matt D. Stevenson ◽  
Jeremy E. Oakley ◽  
Myfawny Lloyd Jones ◽  
Alan Brennan ◽  
Juliet E. Compston ◽  
...  
Keyword(s):  
Cost Effectiveness ◽  
Cost Effective ◽  
Fracture Prevention ◽  
Published Data ◽  
Bisphosphonate Treatment ◽  
Net Benefit ◽  
England And Wales ◽  
Term Efficacy ◽  
The Cost

Purpose. Five years of bisphosphonate treatment have proven efficacy in reducing fractures. Concerns exist that long-term bisphosphonate treatment may actually result in an increased number of fractures. This study evaluates, in the context of England and Wales, whether it is cost-effective to conduct a randomized controlled trial (RCT) and what sample size may be optimal to estimate the efficacy of bisphosphonates in fracture prevention beyond 5 years. Method. An osteoporosis model was constructed to evaluate the cost-effectiveness of extending bisphosphonate treatment from 5 years to 10 years. Two scenarios were run. The 1st uses long-term efficacy data from published literature, and the 2nd uses distributions elicited from clinical experts. Results of a proposed RCT were simulated. The expected value of sample information technique was applied to calculate the expected net benefit of sampling from conducting such an RCT at varying levels of participants per arm and to compare this with proposed trial costs. Results. Without further information, the better duration of bisphosphonate treatment was estimated to be 5 years using the published data but 10 years using the elicited expert opinions, although in both cases uncertainty was substantial. The net benefit of sampling was consistently high when between 2000 and 5000 participants per arm were recruited. Conclusions. An RCT to evaluate the long-term efficacy of bisphosphonates in fracture prevention appears to be cost-effective for informing decision making in England and Wales.

Determination of cost accounting objects, calculation and improving the calculation of product cost in agriculture

2021 ◽  
pp. 30-39
Author(s):  
Rolan Arkhipovich Alborov ◽  
Ekaterina Leonidovna Mosunova ◽  
Elena Vyacheslavovna Zakharova ◽  
Gregory Rolanovich Alborov
Keyword(s):  
Cost Accounting ◽  
Second Order ◽  
Agricultural Products ◽  
Accounting Systems ◽  
First Order ◽  
Management Accounting Systems ◽  
Order Calculation ◽  
Livestock Products ◽  
The Cost

The article deals with the problems of calculating the cost of agricultural products in crop and livestock production, associated with the methods of production accounting and management accounting systems for production facilities used in practice by agricultural organizations. Variants of definition (selection) of cost accounting objects, objects of calculation of the first order and objects of calculation of the second order are proposed. Conceptual models for the distribution of costs between the objects of the first-order calculation, the objects of the second-order calculation and the calculation of the cost of the received types of agricultural products have been developed. Using the example of the production of the main herd of dairy cattle, it is shown that the use of old methods of calculating the cost of agricultural products is not consistent, and it is recommended to use more justified methods of calculating the cost of crop and livestock products, recommended in the new editions of the relevant guidelines of the Ministry of Agriculture of the Russian Federation.

account was developed from an analysis of the various elements to be accounted for. The logic that prevailed in the selection of the order of presentation of charges was based on the distinction be­ tween the major economic and financial operations usually con­ ducted by the firm. First, production operations necessitate the purchase of material, the payment of wages to employees and of taxes to the state, and the incurring of various operating expenses. Next, a category was created to register financial charges resulting from the firm’s financing policy. Finally, a category was devoted to the cost of permanent productive means related to the period: depreciation of fixed assets. On the revenue side of the trading account, resources coming from the sale of production or pur­ chased goods were shown first, since they result from the primary activity of the firm. Next, sales revenues from two secondary sources were shown in separate categories. Production by the firm of its own fixed assets, which was considered revenue since it represented a transfer of charges to the balance sheet, also ap­ peared under a separate heading. Finally, a category was allocated to revenues from financial operations such as interest and divi­ dends. Aside from financial accounting provisions, the plan con­ tained an important section on cost accounting. As mentioned earlier in the case of the CNOF Plan, to maximize both the stan­ dardization of financial accounting and the flexibility and adapt­ ability of the cost accounting system, the plan reserved a separate class for cost accounts, number 9. Separation of cost accounting also favored the progressive introduction of cost accounting, with­ out delaying the application of the financial accounting section of the plan. The role assigned to cost accounting by the plan was threefold, including the periodic determination of: 1. The cost of manufactured or purchased products; 2. Inventories, using the perpetual inventory method; 3. The results of operations by each branch or subdivision of the firm's activities In the general plan, a main structure for industrial accounting was prescribed, leaving the problem of application to particular cases to company plans. Two measures ensured the flexibility and adaptability of the plan. First of all, the use of the decimal system meant that any account could be subdivided by adding extra digits to the account number. Secondly, the free accounts left in the general plan could be used to fill specific needs. 294

2014 ◽  
pp. 350-350
Keyword(s):  
Balance Sheet ◽  
Cost Accounting ◽  
Financial Accounting ◽  
Financing Policy ◽  
Secondary Sources ◽  
General Plan ◽  
Fixed Assets ◽  
Perpetual Inventory Method ◽  
Cost Accounting System ◽  
The Cost
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