scholarly journals Using Resource Consumption Accounting to determine Customer Cost of Banks

2020 ◽  
Vol 26 (118) ◽  
pp. 93-104
Author(s):  
Fayahaa Abdullah Yaqoub ◽  
Khaled Jamal Fadhil
Keyword(s):  
Service Sector ◽  
Indirect Costs ◽  
Resource Consumption ◽  
General Management ◽  
Cost System ◽  
Unused Capacity ◽  
Insight Into ◽  
Research Show ◽  
Idle Capacity

The Purpose of this Research show gap between a Normal Cost System and Resource consumption Accounting Applied in AL-Rafidin Bank. The Research explores that, how the idle capacity can be determined under resource consumption accounting, discuss the possibility of employing these energies. Research also viewed how costs can be separated into Committee and Attribute. Resource Consumption Accounting assists managers in pricing services or products based on what these services or products use from each Source. This Research has been proven that Resource consumption Accounting is more Normal Costing systems accurate In allocating indirect costs, especially in banks, because they are high. This Research provide an insight into the measurement of idle capacities quantitative and money within the Service sector generally, and Banks especially. The most important conclusions of this research that Resource consumption Accounting helps General Management of the Bank to exploit unused capacity to contribute to reducing the prices of products or services.

Managerial perceptions of cost-system obsolescence and factors that might affect it

2019 ◽  
Vol 31 (7) ◽  
pp. 2884-2913
Author(s):  
Emre Cengiz ◽  
Funda Cengiz ◽  
Muhittin Cavusoglu ◽  
Cihan Cobanoglu
Keyword(s):  
Decision Making ◽  
Factor Analysis ◽  
Significant Relationship ◽  
Hotel Industry ◽  
Competitive Environment ◽  
Equation Modeling ◽  
Additional Insight ◽  
Content Type ◽  
Cost System ◽  
Insight Into

Purpose This study aims to report the descriptive statistics of cost-system obsolescence (CSO) in the Turkish hotel industry and contingent factors that affect the CSO. Design/methodology/approach To validate the reflective measurement model, first, an exploratory factor analysis in statistical package for social sciences was conducted. Then, a confirmatory factor analysis using maximum likelihood in analysis of moment structures was performed to establish the reliability and validity of the construct measurements. Findings The results demonstrate that CSO symptoms did not occur frequently in sample Turkish hotels. Turkish hotels were found to operate in intense competition and a significant relationship between competition intensity (CI) and CSO takes place. The hospitability industry has been perceived as rather uncertain. However, perceived environmental uncertainty (PEU) had no significant effect on CSO, and there was no mediation effect on the relationship between CI and CSO. Turkish hotels were found to perform market-orientated activities at a mediocre level. However, no significant relationship was found between market orientation (MO) and CSO. Additionally, Turkish hotels with decentralized decision-making structures and “prospector-type” strategies were found to have less CSO. On average, Turkish hotels have centralized decision-making structures and pursue “analyzer-type” strategies. Practical implications This study contributes to previous literature related to accounting information in the hotel industry. It also aims to give additional insight into Turkish hotels’ competitive environment, MO activities, decision-making structures and strategies and their association with CSO. Originality/value The study examined CSO in the Turkish hotel industry and factors that affect CSO. The study results provide additional insight into Turkish hotels’ competitive environment, MO activities, hotel structure and strategy. A new model to test CSO was created and validated using structural equation modeling (SEM).

scholarly journals Cost Adjustment in the Korean Defense Industry: Empirical Research on the Relation between Earnings Management and Sustainability

2019 ◽  
Vol 11 (5) ◽  
pp. 1481 ◽  
Author(s):  
Sangkyun Sohn ◽  
Joonho Park ◽  
Jinseek Lee
Keyword(s):  
Earnings Management ◽  
Indirect Costs ◽  
Defense Industry ◽  
Equity Capital ◽  
Cost Of Equity Capital ◽  
Cost Of Equity ◽  
Cost System ◽  
The Difference ◽  
Integrated Cost ◽  
The Cost

This article is a demonstrative research on the motivation and method for earnings management in the Korean defense industry and its connection with the cost of equity capital. The data for this article comes from the Korean DICS (Defense Integrated Cost System). The difference between the cost data submitted by defense corporations and those verified by DAPA (Defense Acquisition Program Administration) serves as an indicator of earnings management; such a direct measurement of earnings management distinguishes this research from previous studies focusing on indirect indicators of earnings management, such as discretionary accruals. This article purposefully names such a specific form of earnings management as ‘cost adjustment’ that takes advantage of the difference between the submitted cost and the verified cost. The result of the research shows that cost adjustment activities in the defense industry are proportional to the capital cost required by shareholders. It is also notable that the cost adjustment activities in the defense industry are mostly done by making use of direct costs, in contrast to other industries utilizing indirect costs, which are hardly traceable. As a result of cost adjustment to meet short-term target profit, the long-term sustainability of the company would get impaired from the inflated costs in direct cost adjustments.

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.

scholarly journals Organizational Adaptability Influenced by Practice Strategy, Environmental Dynamism, and Absorptive Capacity

Complexity ◽  
2021 ◽  
Vol 2021 ◽  
pp. 1-15
Author(s):  
Yunhao Gong ◽  
Yun Le ◽  
Xinyue Zhang ◽  
Xiaoyan Chen ◽  
Hui Zeng
Keyword(s):  
Absorptive Capacity ◽  
Management Practice ◽  
Strategic Alignment ◽  
Multiple Regression Model ◽  
Environmental Dynamism ◽  
Agent Based ◽  
Internal Fit ◽  
The Impact ◽  
Insight Into ◽  
Research Show

The adaptability of organizations to their environment has always been a key concern in both organizational theory and management practice. Different from the single perspective of previous studies, this research adopts an integrated, outside-in perspective. Employing an agent-based simulation model (ASM) and a multiple regression model (MRM), we examine the impact of the intensity of exploitative and exploratory practice on organizational adaptability, as well as the moderating effect of environmental dynamism and organizational absorptive capacity. The results of the research show that (1) the stable environment prefers organizations with a practice strategy of high exploitation and low exploration; (2) environmental dynamism inhibits the impact of both exploitative and exploratory practices on organizational adaptability; and (3) organizational absorptive capacity significantly reinforces the link between the intensity of exploitative practice, as well as exploratory practice, and organizational adaptability. The study investigates the external alignment of organizational exploratory and exploitative practices with environmental dynamism and internal fit with absorptive capacity. The findings provide new insight into the question of how organizations can resist the erosion of environmental dynamism through strategic alignment and capacity development.

Adult Congenital Heart Disease (Oxford Specialist Handbooks in Cardiology)

2017 ◽  
Keyword(s):  
Congenital Heart Disease ◽  
Heart Disease ◽  
Congenital Heart ◽  
Adult Congenital Heart Disease ◽  
Basic Principles ◽  
Acute Medicine ◽  
General Management ◽  
Adult Congenital ◽  
Insight Into ◽  
Management Issues

To the adult cardiologist, the language of congenital heart disease (CHD) can be confusing and the spectrum of disease bewildering. This book aims to dispel confusion and equip cardiology trainees, general cardiologists, and acute medicine physicians with a sound understanding of the principles of the physiology and management of adult congenital heart disease (ACHD), so that they can treat emergencies and recognize the need for referral to a specialist unit. This handbook provides both rapid reference for use when the clinical need arises and also an insight into the basic principles of congenital heart disease, giving the reader a good grounding in the care of the adult with congenital heart disease. It presents an introduction to ACHD. It describes specific lesions and general management issues of adult congenital heart disease.

Examining buyer‐supplier relationships within a service sector context

2005 ◽  
Vol 10 (4) ◽  
pp. 272-277 ◽  
Author(s):  
Desmond Doran ◽  
Peter Thomas ◽  
Nigel Caldwell
Keyword(s):  
Service Sector ◽  
Structured Interviews ◽  
Supplier Relationships ◽  
Content Type ◽  
Insurance Sector ◽  
Qualitative Approaches ◽  
Cash Compensation ◽  
Compensation Approach ◽  
Practical Implications ◽  
Insight Into

PurposeThe primary aim of this research is to explore buyer‐supplier relationships within a service sector context.Design/methodology/approachTo address the primary aim, both quantitative and qualitative approaches were utilised. A questionnaire was issued to selected buyer and supplier groups in order to determine relationship issues associated with insurance claims. The questionnaire was complemented by a number of semi‐structured interviews with buyers and suppliers across each spend category.FindingsThe results of this research indicate that there are significant gaps between buyer and supplier expectations concerning how relationships should evolve and that the issues of power and trust will need to be explored in greater depth if relationships are to be optimised.Practical implicationsThis research is of practical use to service sector companies attempting to examine how to develop effective buyer‐supplier relationships. It is of particular use to service buyer operations within the insurance sector, that is moving from the traditional cash compensation approach to a replacement goods approach.Originality/valueVery little has been written about buyer‐supplier relationships in the insurance sector and as such this paper provides an insight into issues relating to such relationships within this unique service sector context.

Leadership competencies: qualitative insight into non-profit sport organisations

2017 ◽  
Vol 13 (3) ◽  
pp. 166-181 ◽  
Author(s):  
Majd Megheirkouni
Keyword(s):  
Qualitative Method ◽  
Leadership Competencies ◽  
Leadership Positions ◽  
Content Type ◽  
Non Profit ◽  
General Management ◽  
Competency Frameworks ◽  
Sport Leadership ◽  
Practical Implications ◽  
Insight Into

Purpose The purpose of this paper is to explore the competencies of leadership used and the reasons behind their use in an attempt to understand the nature of leadership competencies in non-profit sports organisations, and guide the experts to focus on specific competencies for general purposes. Design/methodology/approach The current study adopts a qualitative method to achieve the aim of the study. Findings The results revealed that four groups of competencies, namely, understanding the whole,communication, general management relation, and change tend to be specific competencies for general purposes in different leadership positions. The findings demonstrate the value of the approach in discoveringinsights that would not have emerged from more commonly utilised methodologies. Practical implications Overall, these findings suggest that individuals, in different sport leadership positions, need four groups of competencies to overcome internal and external challenges effectively. Implications of this research may exist in business and other domains. Specifically, several competency frameworks are suggested in business for leaders to meet their internal and external challenges. Originality/value This research represents the first attempt to understand and explore the nature of leadership competencies in non-profit sports organisations in the Middle East.

Service gifts, collective social connection and reciprocity

2020 ◽  
Vol 54 (10) ◽  
pp. 2477-2500
Author(s):  
Yihui (Elina) Tang ◽  
Christian Hinsch ◽  
Donald J. Lund ◽  
Husni Kharouf
Keyword(s):  
Field Experiments ◽  
Critical Role ◽  
Empirical Work ◽  
Future Research ◽  
Social Connection ◽  
Content Type ◽  
Moderating Role ◽  
Insight Into ◽  
Research Show

Purpose This study aims to investigate the process of service gifting (i.e. unexpected upgrades or benefits) and examine why service gifts do not always result in firm-beneficial reciprocal behaviors from consumers. Design/methodology/approach Through a series of three studies including both scenario-based and game-theory-based experiments, this research proposes and empirically validates a conceptual model that examines the effect of service gifts on firm-beneficial reciprocal behaviors, and the role of collective social connection and norm of positive reciprocity (NPR) in this process. Findings The findings of this research show that the consumer’s feelings of collective social connection mediate the link between the provision of service gifts and firm-beneficial outcomes. Furthermore, an individual’s adherence to NPR moderates this process. Specifically, individuals with a strong adherence to NPR do not display increases in collective social connection following the receipt of a service gift. Those who are low in NPR follow the expected pattern of increased collective social connection leading to reciprocation. Research limitations/implications Future research may further generalize the model to other situations such as high vs low context cultures. Longitudinal field experiments can be used to further investigate collective versus relational social connection, which can be either a by-product or a primary benefit derived from service delivery. Practical implications The results of this research reveal the critical role of collective social connection which has been largely ignored in service gifting research. It encourages managers to use service gifting to directly boost consumers collective social connection. Furthermore, it offers managers insight into why service gifts do not always result in firm-beneficial outcomes because of the moderating role of NPR. Originality/value The roles of social connection and the norm of reciprocity have been under-studied in both theoretical and empirical work on service gifting. This paper demonstrates that, contrary to traditional thought, those typically expected to reciprocate the most (i.e. high in NPR) may not realize increased collective social connection leading to reciprocation following receipt of a service gift.

scholarly journals Cost of stroke in Sweden: An incidence estimate

2004 ◽  
Vol 20 (3) ◽  
pp. 375-380 ◽  
Author(s):  
Ola Ghatnekar ◽  
Ulf Persson ◽  
Eva-Lotta Glader ◽  
Andreas Terént
Keyword(s):  
Indirect Cost ◽  
Social Services ◽  
Service Sector ◽  
Indirect Costs ◽  
Premature Death ◽  
Stroke Recurrence ◽  
Present Value ◽  
Potential Cost ◽  
Incidence Estimate ◽  
Cost Offsets

Objectives:To estimate the excess cost of stroke in Sweden and the potential costs that could be avoided by preventing first-ever strokes.Methods:We adopted the incidence approach for estimating the present value of both direct and indirect costs. Data on mortality, stroke recurrence, and inpatient care were estimated from a national register of patient data with a four-year follow-up period. To estimate costs for social services, we used survey data on living conditions before stroke onset and at three and at twenty-four months. Costs for outpatient visits, rehabilitation, drugs, and production losses due to premature death and early retirement were estimated on the basis of both published and nonpublished sources. Lifetime costs were based on life tables adjusted for excess mortality of stroke, and costs in year 4 were extrapolated to subsequent years.Results:The present value direct cost for an average stroke patient is SEK513,800 (US$56,024 or Euro60,825). The corresponding indirect cost is SEK125,110 (US$13,640 or Euro14,810). Almost 45 percent of the direct costs were attributable to social services. Women had higher costs than men, and costs for survivors increased with age due to social services.Conclusions:With an incidence of 213 first-ever strokes per 100,000 individuals, the total excess direct and indirect cost of stroke would be SEK12.3 billion (approximately US$1.3 billion or Euro1.5 billion). Hence, there are large potential cost offsets both in the health-care sector and in the social service sector if the incidence of first-ever stroke could be reduced.

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