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

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.

2002 ◽  

Contents of the papers presented at the international workshop deal with the wide variety of new and computer-based techniques for production planning and control that has become available to the scientific and industrial world in the past few years: formal modeling techniques, artificial neural networks, autonomous agent theory, genetic algorithms, chaos theory, fuzzy logic, simulated annealing, tabu search, simulation and so on. The approach, while being scientifically rigorous, is focused on the applicability to industrial environment.


Author(s):  
Tim Veil ◽  
Thomas Hess

Virtual corporations (VCs) may be defined as a specific form of inter-company networks. Whereas vertically integrated strategic networks primarily appear in the automobile industry, VCs are frequently found in the software industry or the consulting sector. In the last years, VCs have been subject to different research activities, e.g., the relevance of IT infrastructure for VCs or the economical reasons for their appearance. Today, questions of how to manage VCs arise more and more often. Nevertheless, until today issues concerning planning and control have rarely been discussed. One traditional and major element of a planning and control system is the cost accounting system. As will be shown, multiple questions regarding cost accounting for virtual Web organizations come up theoretically as well as in practice.


2011 ◽  
pp. 230-259
Author(s):  
Ashutosh Deshmukh

The conversion cycle spans a range of activities — product design, production planning and control, and cost accounting. Product design is a collaborative activity and can involve a number of specialists from different functional areas. Production planning and control involves planning production by optimizing factors such as customer demand, availability of materials and labor, capacity constraints, distribution constraints and storage constraints, to mention a few. Planned manufacturing activities are carried out by processing raw materials though a combination of machines and humans and creating a finished product. The cost accounting system provides data useful for evaluating production function, determining product costs and generating information for inventory valuation for external reporting purposes.


Author(s):  
Jada Ach

     This paper combines envirotech history with elemental ecocriticism to examine the lively presence of water infrastructure in Owen Wister’s The Virginian (1902). In Wister’s novel, humans and animals assemble around channels of water, and the fight to divert and control water systems initiates both violence and new alliances. Instead of relegating water infrastructures to the inconsequential background, this paper asks what ditches, water storage containers, and reservoirs can contribute to our understanding of gender and human-environmental relations at the turn of the twentieth century. It argues that Progressive Era water development places “manliness” at risk at the same time that it defines it. Since thirst, aridity, and mobility contribute to the making of hard, manly men in Wister’s view, irrigation emerges as a potent challenge to the novel’s hard logic. Resumen     Este trabajo combina perspectivas del campo de historia de la tecnología medioambiental con la ecocrítica elemental para examinar la vida asociada a la infraestructura hidráulica en The Virginian (1902) de Owen Wister. En esta obra de Wister, tanto seres humanos como animales se reúnen alrededor de canales de agua, en los que la lucha para desviar y controlar los sistemas hidráulicos desencadenan episodios de violencia y nuevas alianzas. En lugar de relegar estas infraestructuras a un papel carente de significado, este texto cuestiona cómo han podido contribuir las acequias, los las balsas de agua, y los depósitos a nuestra concepción del género y de las relaciones entre los seres humanos y medioambiente durante los inicios del siglo veinte. Por último, este trabajo pretende establecer que el desarollo hidráulico durante la “época progresista” en los Estados Unidos ha definido “la masculinidad” y, al mismo tiempo, la ha puesto en riesgo. Puesto que, como sugiere la novela, la sed, la aridez, y la mobilidad contribuyen a la formación de hombres duros y masculinos, el sistema de regadío se configura como un desafío potente a las lógicas racionalistas de la novela 


Author(s):  
D.L. Roke

The growth in horticultural and some industrial development in selected areas of Northland has led to a need for more specific and careful planning and control of limited resources in a number of major catchments. The potential irrigation demands for horhculture comprise over 60% of Northland's potential water requirements. By contrast, farm water supply needs are only 11% of these needs. Because of their importance to the Northland economy, and in the legislation these needs are given a high priority in water resource management planning. Land uses, including pastoral farming, require careful operation to reduce diffuse sources of pollution.


Soviet Review ◽  
1973 ◽  
Vol 14 (2) ◽  
pp. 24-38 ◽  
Author(s):  
N. Fedorenko ◽  
K. Gofman

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