Costing System in Sales Price (CSSP): analysis of results in small and medium-sized industrial companies located in RS (Brazil)

2021 ◽  
pp. 31-44
Author(s):  
José Inácio Schneider ◽  
Luís Felipe Maldaner
Keyword(s):  
Information Source ◽  
Indirect Costs ◽  
Production Data ◽  
Structured Interviews ◽  
Accounting Data ◽  
Sales Price ◽  
Industrial Companies ◽  
Income Statement ◽  
Analysis Of Results ◽  
Costing System

Resumo The overall objective of this study was to analyze the results of the implementation of the Costing System in Sales Price (CSSP), using a cost matrix that considers the distribution of indirect costs and fixed expenses in seven small and medium-sized industrial companies, located in “Serra Gaúcha” (RS), through a Reference Apportionment (RA) that parameterizes the revenue with the market value of each product. Data were collected in the year 2015. This study also contextualizes and provides a cost structure in a format similar to the Income Statement (IS), using, as main information source, the accounting data, financial records, analysis of accounting books and production data which were combined with semi-structured interviews. To sum up, this research has established the Costing System in Sales Price (CSSP) and the Reference Apportionment (RA) as criteria for distribution of indirect costs, reinforcing the idea that the sales price should follow the market logic. Palavras-chave: Reference Apportionment. Sales price. Costing system.

scholarly journals “I actually got my first job through my ex-colleague”: Employment-related information seeking behavior of Bangladeshi immigrants in Canada

2021 ◽  
pp. 096100062199280
Author(s):  
Nafiz Zaman Shuva
Keyword(s):  
Information Seeking ◽  
Information Needs ◽  
Information Sources ◽  
Information Source ◽  
Occupational Status ◽  
Structured Interviews ◽  
Related Information ◽  
Immigrant Professionals ◽  
Government Of Canada ◽  
First Job

This study explores the employment-related information seeking behaviour of Bangladeshi immigrants in Canada. Using a mixed-methods approach, the study conducted semi-structured interviews with 60 Bangladeshi immigrants in Ontario, Canada, and obtained 205 survey responses. The study highlights the centrality of employment-related settlement among Bangladeshi immigrants in Ontario and reports many immigrants not being able to utilize their education and skills after arrival in Canada. The results show that Bangladeshi immigrants utilize various information sources for their employment in Canada, including friends and professional colleagues, online searchers, and settlement agencies. Although Bangladeshi immigrants utilized a large array of information sources for meeting their employment-related information needs, many interview participants emphasized that the employment-related benefits they received was because of their access to friends and professional colleagues in Canada. The survey results echoed the interview findings. The cross-tabulation results on post-arrival information sources and occupation status as well as first job information sources and occupational status in Canada show a significant association among the use of the information source “friends and professional colleagues in Canada” and immigrants’ occupational status. The study highlights the benefits of professional colleagues among immigrants in employment-related settlement contexts. It also reports the challenges faced by many immigrant professionals related to employment-related settlement because of the lack of access to their professional friends and colleagues in Canada. The author urges the Federal Government of Canada, provincial governments, and settlement agencies working with newcomers to offer services that would connect highly skilled immigrants with their professional networks in Canada, in order to get proper guidance related to obtaining a professional job or alternative career. The author calls for further studies on employment-related information seeking by immigrants to better understand the role information plays in their settlement in a new country.

Information behaviour and decision-making in patients during their cancer journey

2017 ◽  
Vol 35 (3) ◽  
pp. 494-506 ◽  
Author(s):  
Shih-Chuan Chen
Keyword(s):  
Decision Making ◽  
Cancer Patients ◽  
Information Source ◽  
Alternative Therapy ◽  
Treatment Decision ◽  
Treatment Method ◽  
Structured Interviews ◽  
Content Type ◽  
Information Behaviour ◽  
Treatment Decision Making

Purpose This paper aims to investigate the effect of cancer patients’ information behaviour on their decision-making at the diagnosis and treatment stages of their cancer journey. Patients’ information sources and their decision-making approaches were analyzed. Design/methodology/approach Semi-structured interviews were conducted with 15 participants. Findings The cancer patients sought information from various sources in choosing a hospital, physician, treatment method, diet and alternative therapy. Physicians were the primary information source. The patients’ approaches to treatment decision-making were diverse. An informed approach was adopted by nine patients, a paternalistic approach by four and a shared decision-making approach by only two. Practical implications In practice, the findings may assist hospitals and medical professionals in fostering pertinent interactions with patients. Originality/value The findings can enhance researcher understanding regarding the effect of cancer patients’ information behaviour on their decision-making.

scholarly journals Friends and fellow travelers: comparative influence of review sites and friends on hotel choice

2015 ◽  
Vol 6 (2) ◽  
pp. 127-144 ◽  
Author(s):  
Andrew Duffy
Keyword(s):  
Word Of Mouth ◽  
Information Source ◽  
Complete Information ◽  
Customer Engagement ◽  
Structured Interviews ◽  
Content Type ◽  
Special Occasion ◽  
Credible Information ◽  
The Individual ◽  
Hotel Managers

Purpose – This paper aims to examine when travelers are more influenced by friends (word-of-mouth [WOM]) with limited knowledge of hotels but an understanding of the traveler, and when by review sites (electronic word-of-mouth [eWOM]) which have immense experience of hotels but cannot know the individual traveler. Sites such as TripAdvisor® offer millions of reviews, and travelers often reduce that to a manageable amount by focusing on reviews by writers who show homophily, i.e. are similar to them in terms of travel interests. These sites represent a form of eWOM recommendation; what is not clear is how much they replace or augment traditional WOM. Design/methodology/approach – Dual-method content analysis of semi-structured interviews with a heterogeneous purposive sample of regular users of TripAdvisor (N = 30), followed by a survey of TripAdvisor users (N = 237). Findings – Friends were considered the most credible information source, although friends showing greater homophily were more valued than others. However, in some circumstances, subjects found eWOM more credible: when they wanted greater certainty in their hotel choice, so complete information was important; when the hotel was for a special occasion or special people; and for feelings of empowerment. Most subjects compared all sources rather than relying on one. Originality/value – This study reminds hotel managers that while eWOM is accessible and analyzable, it may not fully represent guests’ opinions; hotels’ marketing strategy should balance it with other recommendation networks. As guests compare sources, consistency in all forms of customer engagement is also essential.

scholarly journals Gay the right way? Roles and routines of Irish media production among gay and lesbian workers

2020 ◽  
Vol 35 (4) ◽  
pp. 355-369 ◽  
Author(s):  
Anne O’Brien ◽  
Páraic Kerrigan
Keyword(s):  
Sexual Identity ◽  
Career Progression ◽  
Gay And Lesbian ◽  
Production Data ◽  
Structured Interviews ◽  
Television Production ◽  
Sexual Identities ◽  
Film And Television ◽  
Irish Film ◽  
The Right

This article explores how gay and lesbian identities are incorporated, or not, into the roles and routines of Irish film and television production. Data were gathered in 2018–2019 through semi-structured interviews with a purposive, snowball sample of 10 people who work in the Irish industries. The key findings are that for gay and lesbian workers their minority sexual identity impacts on the roles that they are likely to be included and excluded from. Sexuality also affects their promotion prospects and their career progression. Similarly, in terms of routines of production, gay and lesbian workers are associated with certain genres, based on stereotypical assumptions about their sexual identities by their hetero-managers and colleagues. In short, Irish gay and lesbian media workers articulated an overarching tension between the heteronormativity of the industry and the queerness of the gay and lesbian media worker. Some workers respond to that tension by adopting a homonormative approach to work while others attempt to forge a queer way of producing.

scholarly journals Cash flow ratios in financial statements: an application for stone and land based industry sector

2016 ◽  
Vol 3 (1) ◽  
pp. 10 ◽  
Author(s):  
Furkan Yıldırım ◽  
Burcu Ilgaz Yıldırım ◽  
Serap Alkaya
Keyword(s):  
Financial Performance ◽  
Cash Flow ◽  
Financial Reporting ◽  
Financial Analysis ◽  
Ratio Analysis ◽  
Flow Ratio ◽  
Financial Reporting Standards ◽  
Industrial Companies ◽  
Income Statement ◽  
Cash Flow Statement

International Financial Reporting Standards (UFRS) has made publishing cash flow statement mandatory, along with balance and income statement. In Turkey, Turkey Accounting Standards Board has published TMS 7 that is compatible with UFRS. TMS 7 requires that cash flow statement be documented in an action-based format. There are some studies discussing the effectiveness of action based cash flow statements for the use of analysis. Cash flow ratios have been used more frequently in financial performance assessment after UFRS made cash flow statement publishing mandatory. Cash flow ratio analysis requires the cash flow ratios to be calculated and interpreted. After the analysis, the action results of the company is assessed based on financial performance.  In this study, the cash flow ratio analysis of stocks of stone and land based industrial companies on ISE between 2012 and 2014. The purpose of this study is to assess the various dimensions of the companies performances using cash flow ratios.Keywords: Cash flow, ratios, financial analysis, finance.

scholarly journals FINANCIAL STATEMENTS AS AN INFORMATION SOURCE FOR THE FINANCIAL CONDITION ANALYSIS AT THE ENTERPRISE

2020 ◽  
Vol 1 (18(46)) ◽  
pp. 57-61
Author(s):  
Nataliia Ivanchuk
Keyword(s):  
Information Needs ◽  
Direct Method ◽  
Information Source ◽  
Financial Statements ◽  
Financial Statement ◽  
Financial Resources ◽  
Financial Condition ◽  
Income Statement ◽  
Wide Range ◽  
Detailed Interpretation

Financial statements contain a wide range of indicators that are required for the correct assessment of the financial resources, directions of investment and efficiency of financial resources usage at the enterprise. This enables to ensure the adoption of the necessary management decisions, to raise funds to finance the activities of the entity from potential investors. In the research, the author has considered the essence, the purpose of drawing up and interested users of the financial statements, its shortcomings in the analysis of a financial condition. The article has proved that the financial statements of the company need improvement to ensure fuller satisfaction of the information needs of interested users, as the existing system of indicators of this report does not fully solve all the problems of financial condition analysis of the company. The author has suggested the following ways to improve the structure of financial statements of the enterprise: 1) in the Income Statement: – adding lines that will show fixed and variable costs of the enterprise; – showing in a separate line the financial costs related to the accrual of interest for the use of borrowed funds; 2) in the Cash Flow Statement (created by the direct method): – adding an additional section, which reflects the monthly receipt and expenditure of cash (during the reporting and previous period); 3) in the Financial Statement Notes: – providing a detailed interpretation of the articles from the previous forms so that users do not have questions about the content of articles that contain the word «others»; – providing the necessary information about the renewal of fixed assets; the usage of equipment; rationing of current assets; changes in overdue receivables; structure of receivables and payables in terms of such types as debts under the terms of contracts and overdue debts; – publishing the index of prices for products of the enterprise and the index of change in the cost of production compared to the previous year; buyers and suppliers the company interacts with; prices and profitability of securities owned by the company; investments in inventory incurred during the year; 4) approving a single form of the Financial Statement Notes that will ensure uniformity of information presentation by all domestic enterprises.

scholarly journals The income measurement properties of two crude inflation-accounting models

1994 ◽  
Vol 25 (1) ◽  
pp. 30-38 ◽  
Author(s):  
Wim R. Gevers
Keyword(s):  
South Africa ◽  
Stock Exchange ◽  
Extended Period ◽  
The United States ◽  
Measurement Properties ◽  
Accounting Data ◽  
Industrial Companies ◽  
Inflation Accounting ◽  
The Usa ◽  
Income Measurement

Although the inflation rate in South Africa has been high over an extended period of time, accounting for the effect of inflation has not progressed further than Guideline AC201 of the South African Institute of Chartered Accountants. Research in the United States of America and the United Kingdom on the value of published inflation-accounting data has yielded little evidence of information content. Similar findings were obtained in South Africa based on estimated inflation-accounting data. Evidence of the income measurement properties of inflation-adjusted data in the USA has, however, been documented. In this article the income measurement properties of two simplified or crude inflation-accounting models are determined for industrial companies listed on the Johannesburg Stock Exchange (JSE). It is found that the historic cost income generally behaves as expected, but that the inflation adjustments to income contain little or no income measurement properties. The little positive evidence found points to the desirability of the disclosure of holding gains information.

scholarly journals DESAFIOS PARA IMPLANTAR UM SISTEMA DE CUSTOS EM TRIBUNAL REGIONAL DO TRABALHO NO RIO GRANDE DO SUL

2018 ◽  
Vol 15 (1) ◽  
pp. 29
Author(s):  
Giovani Pasa Colussi ◽  
Ângela Rozane Leal de Souza
Keyword(s):  
Administrative Support ◽  
Indirect Costs ◽  
Cost System ◽  
Regional Labor ◽  
Qualitative Descriptive ◽  
Administrative Area ◽  
Costing System ◽  
The Cost ◽  
Productivity Gains

Com a obrigatoriedade para implantação de um sistema de custos no Tribunal Regional do Trabalho da 4ª Região (TRT4) até 2020, o presente estudo tem como questão problema detectar quais informações o sistema de custos deverá gerar para os gestores do TRT4. Esta pesquisa objetiva demonstrar as diretrizes do Sistema de Custos da Justiça do Trabalho (SICJT) e as necessidades do Sistema de Custos do Tribunal Regional do Trabalho da 4ª Região (SICTRT4) apontadas pelos gestores do Tribunal. A pesquisa é definida como qualitativa, descritiva e estudo de caso. Foram realizadas entrevistas com os gestores do TRT4 e analisados documentos referentes ao SICJT. Para o SICTRT4, foram apontados: (a) o método de custeio: custeio direto ou ABC; (b) o rateio dos custos indiretos: na área judiciária e administrativa; (c) os benefícios: ganho de produtividade, comparabilidade, maior transparência; (d) as informações geradas: custo do processo julgado pelas instâncias, relatórios e informações confiáveis; e (e) os centros de custos: unidades do 1º e 2º grau, apoio judiciário, apoio administrativo e as áreas autônomas. Os desafios encontrados são orçamentários, tais como a falta de conhecimento e divulgação do sistema pela administração, a resistência a mudanças e a falta de sistemas específicos.Palavras-chave: Sistema de custos. Custos aplicados ao setor público. TRT4.ABSTRACTWith the obligation to implant a cost system in the Regional Labor Court of the Fourth Region (TRT4) by 2020, the present study has as problem what information the cost system should generate for TRT4 managers. This research aims to demonstrate the guidelines of the Labor Justice Costing System (SICJT) and the needs for the Regional Labor Court of the Fourth Region Costing System (SICTRT4) pointed by the court managers. This study is defined as qualitative, descriptive and case study. Interviews were conducted with the TRT4 managers and documents related to the SICJT were analyzed. For the SICTRT4 were found: (a) costing method: direct costing method or ABC costing method; (b) apportionment: indirect costs distribution in the judicial and administrative area; (c) benefits: productivity gains, comparability, greater transparency; (d) generated information: judged cases costs from all instances, reports and reliable information; (e) costs centre: 1st and 2nd instances, legal aid, administrative support and autonomous areas. The challenges found are budget, lack of knowledge and disclosure of the system from by the administration, resistance to changes and lack of specific systems.Keywords: Costing system. Public costing. TRT4.

FINANCIAL REPORTING IN 1920: THE CASE OF INDUSTRIAL COMPANIES

2010 ◽  
Vol 37 (1) ◽  
pp. 53-90 ◽  
Author(s):  
Jeffrey J. Archambault ◽  
Marie E. Archambault
Keyword(s):  
Corporate Governance ◽  
Financial Reporting ◽  
Balance Sheet ◽  
Financial Statements ◽  
Economic Factors ◽  
Amount Of Information ◽  
Industrial Companies ◽  
Income Statement ◽  
Significant Factors

This study uses the 1920 Moody's Analysis of Industrial Investments to assess the extent of financial reporting by U.S. industrial companies. The reporting of an income statement and a balance sheet, as well as the amount of disclosure in both of these statements, is examined empirically to determine which economic factors influence this reporting. The results show that corporate-governance, operating, and financing factors all significantly influence the reporting of financial statements and the extent of disclosure within those statements. However, the significant factors vary across the two financial statements and the two decisions considered (reporting a particular statement and the amount of disclosure within the statement to report). All factors are shown to influence significantly the decision to report both a balance sheet and an income statement and the amount of information to report in a balance sheet. The decision regarding the amount of information to report in an income statement is only influenced by corporate-governance and operating factors.

Case Study Economic Valuation of Family Farming In the Peruvian Amazon in the Present Contexts of Ecological and Social Crisis

2020 ◽  
Vol 2 (1) ◽  
pp. 50-63
Author(s):  
Rider PANDURO-MELENDEZ ◽  
Keyword(s):  
Economic Valuation ◽  
Production Data ◽  
Peruvian Amazon ◽  
Structured Interviews ◽  
Family Farming ◽  
Direct Observations ◽  
Data Production ◽  
San Martín

The present work corresponds to five different case studies of peasant agriculture and of 2 social types: one Amazonian and the other Andean immigrant, located in four different ecological floors. It was carried out in the Pilluana and Three United districts, Picota province, San Martín department, Upper Amazon of Peru. Open and semi-structured interviews were conducted and, direct observations of the various activities that exist in each family property with tours of each of the plots that it has on its properties in order to record in-situ information regarding the diversity they conserve, the uses and destinations of this diversity, concentrating on the value of diversity that is market oriented; it was analyzed on the basis of diversified production data, production volumes, values for each of them, environmental values, and food security and sovereignty; noting their resilience, adaptation and mitigation to the disorders of the contexts that present themselves. Keywords. Economic Valuation, Family Farming, In situ, Diversity, Marke

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