scholarly journals The Role of Activity-Based Costing for Assessing and Performance Accounting Costs System to Products Costing Pricing in Manufacturing Environment A case study applying on gadget co: دور أسلوب التكلفة على أساس النشاط لتقييم أداء النظام المحاسبي لتكلفة المنتجات وتسعيرها في بيئة التصنيع دراسة تطبيقية على شركة جاد للزجاج

2021 ◽  
Vol 5 (1) ◽  
Author(s):  
Ezzat Kamal Abdalla Mousa
Keyword(s):  
Decision Making ◽  
Performance Management ◽  
Manufacturing Cost ◽  
Activity Based Costing ◽  
Cost System ◽  
Abc Analysis ◽  
And Performance ◽  
The Cost ◽  
And Control

The study builds for accounting Activity-Based Costing (ABC) analysis supporting decision-making concerning product modularity and the accounting cost system for whether assessing performance to pricing basic and control to the product cost and allocate the activity. the paper aims to investigate the merits. of the Activity-Based Costing (ABC) as a method for assessing the cost consequences of better applied in modularization. This is done through a case study followed by reflections on how ABC (might) need to be developed to be able to serve as the relevant costing tool for assessing and performance in cost system and to whether allocate cost to each unit. The second aim some general rules on the cost efficiency of modularization from the case study the main problem study ABC is not sufficient enough to applying at any organization that may lower overhead costs. the result of this study The ABC provided the more accurate cost per unit as results good price, sales strategy, performance management and decision making that should be improved It provided much better insight into what drivers overhead costs. ABC recognizes that overhead costs are not all related to production and sale volume applying ABCTD in the manufacturing cost and to whether this more study about ABC in public sectors.

scholarly journals Analysis of the prevalence of strategic management accounting techniques and the level of development of the cost system in large companies in Bosnia and Herzegovina

2020 ◽  
pp. 11-20
Author(s):  
Srđan Lalić ◽  
Amra Gadžo ◽  
Benina Veledar
Keyword(s):  
Strategic Management ◽  
Performance Management ◽  
Bosnia And Herzegovina ◽  
Management Accounting ◽  
System Development ◽  
Activity Based Costing ◽  
Strategic Pricing ◽  
Cost System ◽  
Strategic Management Accounting ◽  
The Cost

The paper has two research goals. The first goal is to investigate the prevalence of certain techniques of strategic management accounting in large companies in Bosnia and Herzegovina (hereinafter BiH), while the second research goal is to analyze the dependence of the number of strategic management accounting techniques used and the degree of development of the cost system in the company. For the purposes of this research, we collected survey questionnaires from 110 large companies based in BiH. The results of the research show that the three most common techniques of strategic management accounting in large companies in BiH are: Quality Costing (52.73%), Strategic Pricing (51.82%) and Benchmarking (50.91%), while the least common techniques are: Life Cycle Costing (11.82%), Attribute Costing and Integrated Performance Management Systems (with 12.73% each), and Activity Based Costing/ Management (17.27%). One-way analysis of variance (ANOVA) tested the differences in the number of strategic management accounting techniques used and the level of development of the cost system in companies. Companies that applied on average two techniques of strategic management accounting belonged to the first level of development, those that applied on average four techniques belonged to the second level of development, while companies that have the third level of cost system development on average applied six techniques of strategic management accounting. There were no companies in the sample with the fourth and fifth level of development of the cost system.

Use of Mathematical Models in a Mechanical Metal Industry to Improve Production Planning and Control

2021 ◽  
pp. 314-332
Author(s):  
Leoni Pentiado Godoy ◽  
Wagner Pietrobelli Bueno ◽  
Tais Pentiado Godoy ◽  
Clandia Gomes ◽  
Maria Carolina Martins Rodrigues ◽  
...  
Keyword(s):  
Mathematical Model ◽  
Decision Making ◽  
Production Planning ◽  
Production Control ◽  
Qualitative Approach ◽  
Production Planning And Control ◽  
Planning And Control ◽  
The Cost ◽  
And Control

This chapter aims to propose an improvement in decision making in the planning sector and production control (PPC) with application of a mathematical model. In the methodology, the qualitative approach was used because the linguistic codifications are interpreted and characterized by a case study applying a questionnaire to the managers of the company of the metal mechanic sector. In this context, six constructs were structured as a proposal for performance improvement, being composed of costs, management, inspection, processes, and capacity. The chapter reports the main results achieved during fuzzy sets application, obtaining a better result compared to FAHP in which there were certain oscillations between the percentage of constructs. The construct prioritized by managers and specialists was the cost construct, reaching 38.60%, being advantageous for the industry when the cost is placed in order of manufacture (subconstruct), followed by the prioritized management construct with 28.50%.

scholarly journals ACCOUNTING OF INDIRECT MANUFACTURING COST BASED ON ACTIVITY-BASED COSTING (ABC) AND ANALYSIS OF THEIR EFFECTS ON PRICING

2021 ◽  
Vol 71 (2) ◽  
Author(s):  
Bohdan Zasadnyi ◽  
Mohammed Ahmed Khudhur
Keyword(s):  
Technological Development ◽  
Indirect Costs ◽  
Manufacturing Cost ◽  
Activity Based Costing ◽  
Manufacturing Costs ◽  
Accounting Systems ◽  
Cost System ◽  
Pricing Process ◽  
Costing System ◽  
The Cost

The current article covers the application of indirect manufacturing costs according to the cost system on the basis of activities and their effect on pricing. The system considers costs based on activities from modern cost accounting systems that work to achieve a distinguished level of accuracy in determining indirect manufacturing costs through its focus, it also provides new control methods that contribute to preserving the indirect costs in the organization and rationalizing its uses, and how it affects the pricing of products. The importance of this research lays in from the fact that it is looking to clarify indirect manufacturing costs and how to allocate them and to study the costing system on the basis of activities, which aims to allocate indirect costs to products more accurately, especially with the increase in the total of indirect costs as a result of technological development and assistance to management in improving the pricing process.

scholarly journals Primary Research of the Advantages and the Cost Control of the ABC & EVA Integrated System

2010 ◽  
Vol 3 (3) ◽  
pp. 141
Author(s):  
Haibo Hu
Keyword(s):  
Cost Control ◽  
Control Strategies ◽  
Economic Value ◽  
Value Added ◽  
Capital Cost ◽  
Integrated System ◽  
Activity Based Costing ◽  
Cost System ◽  
Integrated Cost ◽  
The Cost

The integrated product of Activity-Based Costing (ABC) and Economic Value Added (EVA) is the ABC & EVA system, i.e. the integrated cost system. Traditional ABC method gives priority to the interior activity chain of enterprise to implement the cost analysis, but ignores the capital cost, so the cost accounting is not complete. The ABC & EVA system brings the capital cost into the cost management, which could not only open out the real economic value created by the cost objects, but extend the pure cost computation of ABC to the performance evaluation. Based on the principle of the ABC & EVA system, the enterprise cost control strategies under the integrated cost system are proposed.

scholarly journals Proposed Policy Preventive Maintenance Machine Moriseiki NH 4000 DCG Method Of Reliability Center Maintenance (RCM) And Risk Based Maintenance (RBM) Case Study PT. Pudak Scientific

2018 ◽  
Vol 2 (01) ◽  
Author(s):  
Fachri Husaini
Keyword(s):  
Production Capacity ◽  
Cost Of Care ◽  
Maintenance Policy ◽  
Performance Loss ◽  
Acceptance Set ◽  
Maintenance Activities ◽  
And Performance ◽  
The Cost ◽  
A Company

PT Pudak Scientific is a company engaged in the manufacture of aircraft parts industry. Meeting the precise and timely demand of aerospace parts from customers becomes a major corporate responsibility. However, Loss Revenue often occurs due to engine breakdown. So that cause because the production target is not achieved, the product reject, and the delay of delivery. One of the machines that often experience breakdown is Mori seiki NH4000 DCG. Mori seiki NH4000 DCG is the finishing machine for Blank fork End product. The demand for this part is quite large, making it a tough task for the Mori Seiki NH4000 DCG machine. But because the breakdown of the machine is high enough to cause production targets every month are often not met. In addition, Maintenance activities that have not noticed the characteristics of engine damage, as well as the distribution of historical data of the machine causing less effective and efficient actions resulted in substantial Maintenance costs. Based on the results of risk analysis of Mori Seiki NH4000 DCG engine damage, in terms of performance loss system caused by a large enough that is 3.773% of machine production capacity per year. This figure exceeds the risk acceptance criteria by the company that is 2%. Therefore it is necessary to find the appropriate Maintenance policy for the Mori Seiki NH4000 DCG machine. The approach is to use Reliability Centeres Maintenance and Risk Based Maintenance. Based on the above two approaches obtained the appropriate interval time so that the Maintenance activities more effective and can improve the efficiency of treatment by reducing the cost of care previously Rp167.506.286, - per year, to Rp 96.147.061, - per year. With the policy is expected to reduce engine breakdown and performance loss caused. So the number of risks that arise for the future are within the criteria of acceptance set by the company.

Performance Management in Software Engineering

2012 ◽  
pp. 51-68
Author(s):  
Markus Ilg ◽  
Alexander Baumeister
Keyword(s):  
Project Management ◽  
Software Engineering ◽  
Performance Management ◽  
Process Model ◽  
Activity Based Costing ◽  
Managerial Accounting ◽  
Iterative Development ◽  
Development Teams ◽  
Unified Process ◽  
And Control

Performance measurement in software engineering has to meet a multiplicity of challenges. Oftentimes, traditional metrics focus on sequential development instead of using incremental and iterative development. Output is measured on a pure quantitative (e.g., SLOC), quality-disregarding basis. A project’s input is hard to assign properly using enterprise-unspecific forecasting tools which have to be calibrated at first and which do not account for time preferences. Requirements necessary for behaviourally adjusted project management and control are rarely discussed. Focusing on these shortcomings, this paper proposes an enterprise-specific approach which combines lifecycle and activity based costing techniques for software development following the incremental and iterative Unified Process model. Key advantages are calibration effort can be avoided, project management decisions are supported by a clear managerial accounting emphasis, precise milestone-depending cost objectives can be determined as the basis for personnel management and control of development teams, and cost and time variance analysis can be supported in a sophisticated way.

Assessing the Performance of Decision Support Systems in Military Environment

2015 ◽  
pp. 45-70 ◽  
Author(s):  
Jean-Fabrice Lebraty ◽  
Cécile Godé
Keyword(s):  
Decision Making ◽  
Information System ◽  
Decision Support ◽  
Decision Support System ◽  
Support System ◽  
Extreme Environment ◽  
Is Success ◽  
Original Case ◽  
And Performance

This article explores the ability of a decision support system (DSS) to improve the quality of decision making in extreme environment. This DSS is actually based on a networked information system. Academic literature commonly mentions models of fit to explore the relationship between technology and performance, reckoning users' evaluations as a relevant measurement technique for Information System (IS) success. Although effective contributions have been achieved in measurement and exploration of fit, there have been few attempts to investigate the triangulation of fit between “Task-DSS-Decision Maker” under stressful and uncertain circumstances. This article provides new insights regarding the advantages provided by networked IS for making relevant decisions. An original case study has been conducted. It is focused on a networked decision support system called Link 16 that is used during aerial missions. This case study shows that the system improves decision making on an individual basis. Our result suggest the importance of three main fit criteria – Compliance, Complementarity and Conformity – to measure DSS performance under extreme environment and display a preliminary decisional fit model.

Fusion of Fuzzy Multi-Criteria Decision Making Approaches for Discriminating Risk with Relate to Software Project Performance

2021 ◽  
pp. 346-373
Author(s):  
Arun Kumar Sangaiah ◽  
Vipul Jain
Keyword(s):  
Decision Making ◽  
Project Performance ◽  
Software Project ◽  
Multi Criteria Decision Making ◽  
Assessment Framework ◽  
Planning And Control ◽  
Project Complexity ◽  
Software Project Performance ◽  
And Performance ◽  
And Control

The prediction and estimation software risks ahead have been key predictor for evaluating project performance. Discriminating risk is vital in software project management phase, where risk and performance has been closely inter-related to each other. This chapter aims at hybridization of fuzzy multi-criteria decision making approaches for building an assessment framework that can be used to evaluate risk in the context of software project performance in following dimensions: 1) user, 2) requirements, 3) project complexity, 4) planning and control, 5) team, and 6) organizational environment. For measuring the risk for effectiveness of project performance, we have integrated Fuzzy Multi-Criteria Decision Making (FMCDM) and Fuzzy Technique for Order of Preference by Similarity to Ideal Solution (TOPSIS) approaches. Moreover the fusion of FMCDM and TOPSIS has not been adequately investigated in the exiting studies.

Electronic Commerce and Change in Management Accounting Practices in an Egyptian Organization

2015 ◽  
pp. 189-205
Author(s):  
Mayada A. Youssef
Keyword(s):  
Decision Making ◽  
Electronic Commerce ◽  
Management Accounting ◽  
Longitudinal Case Study ◽  
Power Strategies ◽  
Planning Decision ◽  
And Control ◽  
Business To Business ◽  
Over Time

The objective of this chapter is to explore the implementation of e-commerce in an Egyptian organization. It reports on a longitudinal case study in an Egyptian organization (TexCo) that implemented Business-to-Business (B-to-B) electronic commerce. Following a change in leadership, TexCo was subject to a process of questioning the traditional ways of doing things. This process resulted in realizing planning, decision-making, and control problems within the company. The B-to-B system was chosen to introduce new control-based rules. However, the change was faced with resistance from TexCo's distributors. It is posited that various power strategies were used to ameliorate covert and overt resistance. Over time, the management accounting practices in TexCo changed towards greater decision support and control. B-to-B electronic commerce improved planning, decision-making, and control in TexCo.

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