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Workload control (WLC) is a production planning and control concept designed for complex manufacturing systems. Several Decision Support Systems (DSS) have been developed based on WLC concept. These require a number of parameters to be specified. However, it is recognised by academics and practitioners that parameter specification for these DSS is a difficult task. For a better understanding of manufacturing systems performance behaviour under the influence of two important order release parameters, namely the release frequency and the planning period, a simulation study was carried out. This was done for a system operation under two well known workload accounting methods for WLC: the load conversion method and the corrected aggregated load method. The results are instrumental to the understanding of the manufacturing system performance and the DSS parameterisation in particular manufacturing situations.

The basic aim of the diploma thesis is to cover the issue of accounting for business combinations, especially focus on accounting methods for business combinations -- concretely purchase method, new-entity method and pooling of interests method. The basis of the whole work is to focus on the methods, their historical development, set them in context with IFRS, US GAAP and czech accounting environment and finally to compare the methods.

With the continuous development of China’s economy launching its well-off society, universal electric power service is becoming increasingly important. However, this process will increase the power enterprises infrastructure construction costs and a decline in revenues. This paper analyzes the practicality of the method of the DEA cost of universal service cost compensation model and uses the model to determine the evaluation and then makes an empirical analysis of selected performance lever, and puts forward appropriate policy recommendations.

The subject of this bachelor work is an influence of operating accounting methods on the current development of the financial crisis. In the first part, there are described trends on financial markets in last few years. The further part is devoted to the mortgage market in the USA and the individual process of providing mortgages. Subsequently, there is an analysis of the connection between a quantity of securitized assets and a number of mortgages. Other roles of financial innovations during the financial crisis will be discussed as well. In the last part, there are examined methods of the appraisement which were applied during the crystalization of the crisis. Using these appraisement methods caused the deformation of operational book keeping that eventually led to softening of accounting rules.

Aquacultural producers were surveyed to ascertain the tax accounting methods utilized for federal income tax reporting purposes. Approximately 99% of the producers surveyed use the cash method of reporting and also deduct currently the cost of fingerlings purchased for ultimate resale. Because cash-method farmers generally must capitalize the cost of purchased inventory until the period of sale, aquacultural producers may not be in compliance with current tax rules. Further, producers have classified aquacultural pond construction costs as (a) a soil and water conservation expense, (b) a single purpose agricultural structure, and (c) a land improvement although only the latter treatment appears safe from attack by the IRS. The theoretical propriety of these and other tax policies is examined.

This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively. Bu çalışma, en uygun ürün karması kararlarının alımında geleneksel muhasebe sistemine kıyasla kısıtlar teorisinin önemini sergilemektedir. Bu amaçla, ürün karması kararlarının belirlenmesinde bir kimya işletmesinde uygulama yapılmış ve bu ürün karması kararlarının karlılığı nasıl etkilediği; kısıtlar teorisinin süreç katkı muhasebesi yaklaşımının, değişken maliyet yönteminin katkı payı ile tam maliyet yönteminin birim kar yaklaşımlarıyla karşılaştırılması yöntemi ile detaylı bir şekilde incelenmiştir.

The way the economic reality is observed is essential in order to determine decision-making of economic subjects. The picture of economic reality drawn by accounting can be said to be either the true and fair, or biased. If the latter is the case, how much does that bias translate into the quality of economic decision-making? In summary, the paper analyzes whether accounting should provide the fair and true view whether it does, and how it affects the economic behavior when it does not on both micro-economic and macro-economic level. The arguments are built up on a logical structure rather taking a broader multidisciplinary approach to answer the previously stated questions.

Background: Diagnosis related groups (DRGs) are a well-established provider payment system. Because of their immanent potential of cost reduction, they have been widely introduced. In addition to cost cutting, several social objectives – e.g., improving overall health care quality – feed into the DRG system. Objectives: The WHO compared different provider payment systems with regard to the following objectives: prevention of further health problems, providing services and solving health problems, and responsiveness to people's legitimate expectations. However, no study has been published which takes the impact of different cost accounting systems across the DRG systems into account. Methods: We compared the impact of different cost accounting methods within DRG-like systems by developing six criteria: integration of patients’ health risk into pricing practice, incentives for quality improvement and innovation, availability of high class evidence based therapy, prohibition of economically founded exclusions, reduction of fragmentation incentives, and improvement of patient oriented treatment. Results: We set up a first overview of potential and actual impacts of the pricing practices within Yale-DRGs, AR-DRGs, G-DRGs, Swiss AP-DRGs adoption and Swiss MIPP. It could be demonstrated that DRGs are not only a ‘homogenous’ group of similar provider payment systems but quite different by fulfilling major health care objectives connected with the used cost accounting methods. Conclusions: If not only the possible cost reduction is used to put in a good word for DRG-based provider payment systems, maximum accurateness concerning the method of cost accounting should prevail when implementing a new DRG-based provider payment system.

International audience; The Ninth Conference of the Parties (COP-9) decided to adopt an accounting system based on expiring carbon credits to address the problem of non-permanent carbon storage in forests established under the Clean Development Mechanism (CDM). This article reviews and discusses carbon accounting methods that were under consideration before COP-9 and presents a model which calculates the minimum area that forest plantation projects should reach to be able to compensate CDM transaction costs with the revenues from carbon credits. The model compares different accounting methods under various sets of parameters on project management, transaction costs, and carbon prices. Model results show that under current carbon price and average transaction costs, projects with an area of less than 500 ha are excluded from the CDM, whatever accounting method is used. Temporary crediting appears to be the most favorable approach to account for non-permanent carbon removal in forests and also for the feasibility of smaller projects. However, lower prices for credits with finite lifetimes may prevent the establishment of CDM forestry projects. Also, plantation projects with low risk of unexpected carbon loss and sufficient capacity for insuring or buffering the risk of carbon re-emission would benefit from equivalence-adjusted average carbon storage accounting rather than from temporary crediting.

Accounting for intangible assets represents one of the more controversial accounting standards issues. This study examines the accounting policies adopted for goodwill and for identifiable intangible assets by a sample of 150 Australian Stock Exchange listed companies over the five-year period 1985 to 1989 inclusive. Findings reveal a general decrease in the diversity of goodwill accounting policies over the study period but the converse for identifiable intangible policies. In particular, an increase in the percentage of companies electing not to amortize identifiable intangibles was found. The study provides evidence to support claims that companies have been recognizing identifiable intangibles to reduce the impact on reported operating profits of the requirement of accounting standards for the amortization of goodwill.

The Securities and Exchange Commission requires disclosure of auditor-client disagreements that precede a change in auditor. Although prior research has documented that disclosure of disagreements is associated with a decline in equity value, no empirical work has examined factors that result in auditor-client disagreements. We hypothesize that managers are motivated by debt and compensation arrangements to propose methods that are objected to by their auditors (resulting in a disagreement). Because of their greater independence, we also hypothesize that reported disagreements will be more likely for Big Eight (now Big Six) auditors, A comparison of 40 firms that changed auditors and reported a disagreement with a control group of 40 firms that simply changed auditors revealed that disagreement firms are more likely to have debt covenant violations. Disagreement firms are also more likely to have higher leverage, a decline in earnings, and Big Eight auditors. For firms that disclosed the magnitude of the disagreement's effect on earnings, the use of the questionable procedure tended to enhance “flat” earnings growth. Resume. La Securities and Exchange Commission exige que soit publiee l'information relative aux desaccords verificateur-client qui precedent un changement de verificateurs. Bien que les recherches anterieures aient demontre que la publication de cette information est accompagnee d'un declin de la valeur des titres, aucun travail empirique n'a examine les facteurs qui sont a l'origine des desaccords verificateur-client. Les auteurs posent l'hypothese selon laquelle ce sont le passif et les regimes de remuneration qui motivent les gestionnaires a proposer des methodes auxquelles s'opposent les verificateurs (et qui donnent lieu a un desaccord). Les auteurs posent egalement l'hypothese selon laquelle il est plus probable que les desaccords declares mettent en cause les huit grands cabinets d'experts-comptables (maintenant les six grands), etant donne leur independance plus grande. La comparaison de 40 entreprises ayant change de verificateurs et fait etat d'un desaccord a un groupe de controle de 40 entreprises ayant simplement change de verificateurs a revele que les entreprises en desaccord sont davantage susceptibles d'avoir deroge a des clauses restrictives. Les entreprises qui declarent etre en desaccord avec leurs verificateurs sont aussi davantage susceptibles d'etre caracterisees par un levier financier eleve, un declin dans les benefices et le recours aux services d'un cabinet d'experts-comptables appartenant aux huit grands. Dans le cas des entreprises qui ont fait etat de l'ampleur des consequences du desaccord sur les benefices, l'utilisation du procede discutable a eu tendance a favoriser une croissance « horizontale » des benefices.

During our in-depth study of German and U.S. costing systems, we found that German com-panies emphasize management accounting more, and U.S. companies place their accounting emphasis on financialreporting. In addition, more German companies than U.S. companies are satisfied with their costing systems

This paper focuses on inconsistencies in cost-flow behavior associated with the use of dollarvalue LIFO. These inconsistencies can lead to confusing inventory valuations, potentially misleading accounting reports, incorrect purchasing decisions, and unanticipated tax results. Understanding these effects will enhance the use of dollar-value LIFO as a management tool and will improve the interpretation of financial accounting information. With dollar-value LIFO for multiple items, much of the conventional wisdom about LIFO vanishes. The relationships among inventory purchases, inventory liquidations, and gross margin are derived.

Archival searches and the case study have traditionally been the primary research tools used by accounting historians to further their knowledge of the development of accounting practices. The case-study method, though, has a limited scope because it often emphasizes the practices of a single participant in the business community. This fosters an implicit fallacy which assumes that the practices of this player are those of the community in general. Such a fallacy tends to overshadow a much needed question: how much of the business community accepted certain accounting practices? The study presented in this paper addresses this question and applies the statistical techniques of content analysis and proportions tests to determine whether retail stores in the states of Alabama and Mississippi during the mid-nineteenth century used accounting techniques that they developed themselves or used ones that were presented in bookkeeping texts published in the northern states. The results show that, while some of th...

Розглянуто методи обліку витрат, розглянуто багатоступеневий (багатосегментний) облік витрат. Визначено завдання, які потребують вирішення для ефективного управління витратами підприємства., The costs accounting methods, especially multi-segments cost accounting, have been considered. The issues to be solved for effective costs management of an enterprise’s have been determined.

This paper evaluates the role of income-expenditure linkages in interindustry analysis. Using matrix decomposition methods and a social accounting matrix of the USA, it is shown that multiplier estimates which omit such linkages are not reliable measures of the effects of exogenous shocks upon industrial output and income. The paper further applies the decomposition method to study relative income determination between sectors, i.e. how the composition of national product changes in response to exogenous shocks.

Die Arbeit befasst sich mit einer strukturierten Analyse und Systematisierung von Methoden der Kompensationsermittlung und Bilanzierung im Rahmen der naturschutz- und baurechtlichen Eingriffsregelung. Diese verpflichtet den Verursacher, Beeinträchtigungen, die im Zuge der Realisierung von Vorhaben wie etwa Straßenbauprojekten entstehen, durch geeignete Maßnahmen zu kompensieren. Ziel ist eine Nicht-Verschlechterung der Funktionsfähigkeit des Naturhaushalts und des Landschaftsbildes in der Gesamtbilanz. Trotz mehrfacher Bemühungen um Standardisierung unterscheiden sich die Leitfäden und Handlungsempfehlungen des Bundes und der Länder nach wie vor in ihren fachlichen und methodischen Anforderungen. Diese Methodenvielfalt führt zu Problemen, da sie nicht nur die Übersicht erschwert, sondern auch die Akzeptanz v. a. bei den Verursachern mindert. Die entwicklungsgeschichtliche Analyse zeigt, dass sich die Methoden im Wesentlichen aus der Praxis heraus (‚bottom-up’) entwickelt haben. Angesichts der föderalen Zuständigkeitsstruktur gestaltet sich die nachträgliche Konventionenbildung ausgesprochen schwierig. Ausgehend von der Frage, wie die Vergleichbarkeit der unterschiedlichen Methodenansätze hergestellt werden kann, wird die Bewertungs- und Bilanzierungsaufgabe im theoretischen Teil in einzelne ‚Module’ zerlegt. Bereits hier zeigt die Literaturanalyse ein breites fachliches Spektrum an Möglichkeiten, welche Naturhaushaltsmodelle sich zur Abbildung des Ausgangszustands eignen, welche Methoden der Wirkungsanalyse angewandt werden, wie und auf welchem Niveau die Aggregation von Wertaussagen erfolgt und welche Formen der Bilanzierung in Frage kommen. Der empirische Teil der Arbeit umfasst die Auswertung von 42 ausgewählten Leitfäden und Handlungsempfehlungen, von denen 27 einer vertieften strukturierten Auswertung entsprechend der zentralen Arbeitsschritte sowie rechtlich vorgegebenen Entscheidungspunkten unterzogen wurden. Den Abschluss bildet eine vergleichende Betrachtung der in den Dokumenten verfolgten Lösungsansätze zur Bestimmung des Kompensationsumfangs. Die Bestimmung des Kompensationsumfangs und die Bilanzierung erfolgt im Wesentlichen auf der Basis von Funktionsäquivalenten. Vereinzelt kommen in den Ländern auch Kostenäquivalente, wie der Wiederherstellungskostenansatz’, zur Bestimmung des naturalen Kompensationsumfangs zur Anwendung. Die auf Funktionsäquivalenten basierenden Konzepte sind zum Teil durch formalisierte Elemente wie Richtwerte (Kompensationsflächenfaktoren) oder Biotopwertlisten untersetzt. Die methodische Vorgehensweise differenziert sich nach dem Grad der Formalisierung in Ansätze mit ‚verbal-argumentativ begründeter Ableitung des Kompensationsumfangs’, in stärker formalisierte ‚Biotopwertverfahren’ sowie in eine Kombination aus den vorgenannten Ansätzen, die als ‚Erweiterter, biotopwertorientierter Bilanzierungsansatz’ bezeichnet wird. Nach wie vor besteht innerhalb dieser Grundtypen eine im Detail unnötig große Variationsbreite, die nicht unbedingt fachlich begründet ist. Vielmehr ist zu vermuten, dass die bestehenden Interpretationsspielräume auch dazu genutzt werden, um den Umfang der Verursacherpflichten politisch akzeptabel zu machen. The thesis provides a structured analysis and systematization of methods of compensation ascertainment and environmental accounting in the context of the German mitigation and compensation regulations under the Federal Nature Conservation Act and Federal German Building Code.. They mandate that a party causing environmental damage in the course of the realization of projects provide compensation for any impairments by instituting appropriate measures. The goal is bottom-line non-deterioration of the functionality of the ecosystem and the landscape. Despite numerous efforts to achieve standardization, the guidelines and recommendations for action used by the German federal government and the German states, respectively, still vary in terms of technical and methodological requirements. This multiplicity of methods causes problems, since it not only makes overview more difficult, but also decreases acceptance, especially among parties causing impacts. An evolutionary analysis of their creation and development shows that these methods have developed essentially out of practice, i.e., “bottom-up.” Due to the existing federal structure of responsibility, the ex-post-facto creation of conventions is in fact fairly difficult. In the theoretical section of the thesis, the task of evaluation and accounting is broken down into separate modules, with the point of departure being the question as to how the comparability of the various methodological approaches can be achieved. Even here, a review of the literature shows a broad technical range to possibilities, as to which ecosystem models are suitable for the illustration of the status quo, which methods of effect analysis are to be used, how and at which level the unit aggregation of value statements is to be carried out, and which form of accounting is conceivable. The empirical part of the thesis encompasses the evaluation of forty-two select guidelines and recommendations for action, of which twenty-seven have been subjected to a deeper structured evaluation in accordance with the central work steps and legally defined decision-making stipulations. The conclusion is a comparative analysis of the solution approaches pursued in the documents for the determination of the scope of compensation. That determination and the accounting are carried out essentially on the basis of functional equivalents. In a few states, expenditure equivalents, such as the cost-of-restoration approach are used to determine the scope of natural compensation. The concepts based on functional equivalents are in some cases underpinned by such formalized elements as reference values (compensation factors) or lists of pre-evaluated biotope-values. Depending on the degree of formalization, the methodological approach can be categorized into: approaches with a “verbal/argumentative derivation of the scope of compensation”, a more strongly formalized “biotope-value procedure,” and a combination of the aforementioned approaches, which is described as an “extended ,biotope-value-oriented accounting approach.” Still, even within these basic types, there exists an unnecessarily broad range in detail, which is not necessarily justified on technical grounds. Rather, the suspicion is that the existing scope of interpretation is also used to render the charges for compensation politically acceptable.

Grenzplankostenrechnung (known as GPK in the U.S. and literally translated as marginal planned cost accounting) has been touted recently in the U.S. practitioner literature as a superior costing approach. This approach integrates many homogeneous cost centers with flexible budgeting, variance analysis, fixed and variable cost separation, and variable costing all at the cost center level to achieve a high-level of cost control and accuracy. However, there is virtually no empirical research in the German literature about their impact on cost system or firm performance. This exploratory study provides a working definition of GPK for research and tests conceptual path models of antecedent and process factors affecting its adoption and implementation within German-speaking firms. Based primarily SEM analysis of survey data, there is support that both contextual and cultural factors lead to antecedent conditions that make GPK more likely to be adopted. Further analysis of firms who have adopted GPK suggests that GPK accuracy is more a function of top management support, while the number of GPK practices implemented is more a function of the capability of the information system. Also, the perceived value of the overall cost accounting system appears to be related more to the quality of the information system than to GPK implementation.

The paper examines adaptations to regional accounts used to construct regional and interregional Social Accounting Matrices (SAMs). Balancing procedures for commodities and factors are transferred from National to Regional accounts and procedures to construct spatial data on interaction are also included in the data-building process. Both involve a novel approach using the geographical concepts of place of production for production activities, place of residence for institutions, market place for commodities and market place for factors. The use of these concepts permits accounting balances to be calculated at the spatial level. It is argued that as the size of basic areal unit used in studies declines, more traditional accounting approaches are no longer satisfactory. The theoretical basis of the spatial regional accounting model is presented and an example of the construction of a Danish Interregional SAM (SAM-K) is examined, where particular attention is given to data requirements, showing that these are much more modest than generally assumed.

Grenzplankostenrechnung (known as GPK in the U.S. and literally translated as marginal planned cost accounting) has been touted recently in the U.S. practitioner literature as a superior costing approach. This approach integrates many homogeneous cost centers with flexible budgeting, variance analysis, fixed and variable cost separation, and variable costing all at the cost center level to achieve a high-level of cost control and accuracy. However, relatively little is known about these methods in the U.S. and when they are cost beneficial. The primary purpose of this exploratory study is to establish a working definition of GPK systems and better understand what factors affect their adoption, level of infusion, and perceived success within German-speaking firms. Based on preliminary data analysis, we find evidence that because of the level of detail needed, GPK adoption essentially requires a highly integrated and quality information system (which many U.S. firms have but don't take full advantage of). Reaching the stage in which GPK is used as a routine system requires not only a highly integrated system, but also a high level of top management and non-accounting support. We also find that, similar to ABC implementation, the factors differ in importance among the implementation stages. Furthermore, controllers tend to rate their GPK cost system highest in meeting overall needs when the information system is strong, but they deem GPK worth the cost if top management wants it and supports it in the organization.

Suwardjono (2003) menguji apakah terdapat perbedaan kualitas laba (earnings) antara perusahaan yang menggunakan metoda kos penuh (full cost/FC) dan yang menggunakan metoda upaya sukses (successful efforts/SE). Dengan metoda regresi untuk data kuartal-perusahaan (pooled cross-sectional regression) dan data dari Institutional Brokers Estimate System (IBES), hasil penelitian menunjukkan bahwa reaksi pasar terhadap laba (diukur dengan earnings response coefficient/ERC) bagi perusahaan SE secara statistis lebih besar dibanding dengan reaksi pasar bagi perusahaan FC. Temuan ini konsisten dengan temuan dalam penelitian sebelumnya.Temuan di atas menimbulkan pertanyaan (puzzling) mengingat pasar di bursa saham Amerika dianggap efisien dengan investor canggih sehingga pasar mampu untuk mengenali perubahan laba karena substansi ekonomik atau kosmetik. Penggunaan pooled cross-sectional regression dapat merupakan penyebab hasil yang meragukan tersebut. Catatan riset ini menyelidiki lebih lanjut hasil penelitian ini dengan menguji kembali hipotesis yang diajukan dengan metoda regresi spesifik-perusahaan (firm-specific regression). Tujuan penelitian ini adalah untuk merekonsiliasi apakah perbedaan reaksi pasar tersebut memang sudah semestinya atau apakah perbedaan tersebut semata-mata karena metoda pengujian.Penyelidikan lebih lanjut menunjukkan bahwa dengan regresi spesifik-perusahaan, metoda FC menghasilkan kualitas laba yang paling tidak sama baik dengan, bahkan dalam beberapa hal lebih baik daripada, metoda SE. Hasil ini kontradiksi dengan temuan sebelumnya. Akan tetapi, tes spesifikasi model (Bartlett dan korelasi Pearson) menunjukkan bahwa pendekatan pooled cross-sectional regression menghasilkan estimasi yang melemahkan reaksi pasar terhadap laba perusahaan FC.

Accounting for business combinations represents a very important issue in financial accounting and reporting. The reason for that standpoint is the existence of two methods for accounting of business combinations and their differences. In order to compare purchase and pooling methods, both are firstly analysed theoretically according to the accounting standards of countries with developed practice, like USA, United Kingdom, Canada, Australia, etc. Furthermore, methods for business combinations are analysed according to the IASs, which are currently used in 78 countries including Croatia. Finally, application of the previously mentioned methods and expert opinion on their differences is empirically tested on the sample of some large Croatian companies.

The emission of greenhouse gases, particularly carbon dioxide, and the consequent potential for climate change are the focus of increasing international concern. Eventually, an international agreement will likely be enacted to reduce greenhouse gas emission levels and assign rules for emission trading within and between countries. Temporary land-use change and forestry projects (LUCF) can be implemented to offset permanent emissions of carbon dioxide from the energy sector. Several approaches to accounting for carbon sequestration in LUCF projects have been proposed. In this paper, the economic implications of adopting some of these approaches are evaluated in a normative context, based on simulation of Australian farm-forestry systems.

This paper is a case study of China’s recent reforms in hospital accounting. We analyze the Chinese health care system in transition to highlight the changing role and nature of accounting services before and after the recent reforms. Prior to reforms, the accounting system provided data solely for government central planning purposes. Reforms were supposed to decentralize hospital decision making, thus signaling a need for a new accounting system that would provide information to managers and resource providers. However, the government continues to maintain control by fixing basic medical service prices at levels below cost while allowing profit margins for pharmaceutical sales and other advanced medical services. This schizophrenic policy of quasi-decentralization/macro-control has resulted in an accounting information system that serves neither the need of managers nor external resource providers. In January 1999, major reforms were instituted in China’s hospital accounting system, creating a more streamlined structure. The legacy of the command economy, however, remains clearly evident in the areas of revenue control and state subsidies. Hospital accounting in China is therefore subject to the ongoing evolution of the government’s health care policy.

This thesis provides an overview of inflation accounting methods and their applications as accounting standards. Constant purchasing power accounting and current cost accounting are explained as the major inflation accounting methods. Inflation accounting standards announced in the United States, Britain and Canada are presented in a comparative manner. Several empirical studies which examined the usefulness of the inflation disclosures required by the U.S. Financial Accounting Standards Board Statement No. 33 are reviewed to provide information on the effectiveness of inflation accounting methods. These studies produced mixed results. While some showed enhanced information value in inflation disclosures, others showed none. http://archive.org/details/inflationccounti1094523927 First Lieutenant, Turkish Army Approved for public release; distribution is unlimited.

This paper discusses the limitations of signalling by income increasing accounting methods, such as linear depreciation. Because legislation only allows the discrete choice between linear and accelerated depreciation, signalling by an income increasing accounting method is only possible in industries where all firms perform well. The industry characteristics would not influence signalling by the depreciation method if legislation allowed all levels of depreciation. Moreover, successful firms would not signal their type by an income increasing accounting method but by an income decreasing accounting method. Finally, the contracting structure, raising the capital by issuing new shares or by the sale of existent shares influences the tax rate environment needed to solve asymmetries in information. This paper shows that the comments on the inventory signalling model of Hughes and Schwartz (1988) are general for all models explaining the signalling function by the choice of an income increasing accounting method. ispartof: DTEW Research Report 9515 pages:1-26 status: published

There is a growing literature in the filed of accounting that addresses the issue of the ideological manure of accounting. This literature does not address the distinctive are of public organizations. This literature does not acknowledge that development of the new technioques of textual analysis generally called deconstruction. This dissertation focuses on the ideology of accounting theory and practices and addresses this issue through deconstructivist methodology as applied to a case study of accounting for a community college Ph. D.

В тезисах рассмотрена система управлениях затратами как инструмент улучшения финансовых показателей предприятия. Эффективное управление затратами является фундаментом успешной деятельности организации в условиях конкурентного рынка. Выявлены недостатки методов управления затратами и предложены направления совершенствования системы управления затратами. The abstract considers the cost management system as a tool for improving the financial performance of an enterprise. Effective cost management is the foundation for the successful operation of an organization in a competitive market. Shortcomings of cost management methods are revealed and directions for improving the cost management system are proposed.

В статье определены особенности проведения импортозамещающей промышленной политики на региональном и отраслевом уровне. Подчеркнуто, что развитие импортозамещения возможно на основе активизации инновационной деятельности и создания импортозамещающих инноваций. Приведена характеристика процесса импортозамещения, целей управления инновационными проектами импортозамещения с учетом действий заинтересованных сторон. Определено, что для организации импортозамещающей инновационной деятельности важно акцентировать внимание на этапах жизненного цикла новой продукции. Рассмотрены основных методов создания импортозамещающих инноваций с учетом стадии жизненного цикла. Авторами выявлено, что при организации разработки и выпуска импортозамещающих инноваций необходимо проводить учет и анализ затрат на инновационную деятельность. Рассмотрены уровни управленческих решений при планировании затрат - оперативный; тактический; стратегический. Выделены и подробно описаны группы методов планирования, учета и анализа затрат при органиазции импортозамещающей инновационной деятельности. Выделены методы коммерциализации инноваций на различных стадиях жизненного цикла с учетом затрат. Подчеркнуто, что в стратегическое управление затратами позволяет проводить импортозамещающую деятельность с учетом специфики жизненного цикл новшеств. Сделан вывод, что применение цифровых технологий позволит предприятиям планировать затраты более целенаправленно., The article defines the features of the import-substituting industrial policy at the regional and sectoral levels. It is emphasized that the development of import substitution is possible on the basis of intensifying innovation and creating import-substituting innovations. The description of the import substitution process, the goals of managing innovative import substitution projects, taking into account the actions of interested parties, is presented. It is determined that for the organization of import-substituting innovative activities it is important to focus on the stages of the life cycle of new products. The main methods of creating import-substituting innovations are considered, taking into account the stage of the life cycle. The authors revealed that when organizing the development and release of import-substituting innovations, it is necessary to record and analyze the costs of innovative activities. The levels of management decisions in cost planning are considered - operational; tactical; strategic. Groups of methods for planning, accounting and analysis of costs in the organization of import-substituting innovative activities are highlighted and described in detail. The methods of commercialization of innovations at various stages of the life cycle, taking into account costs, are highlighted. It is emphasized that in strategic cost management it is possible to carry out import-substituting activities taking into account the specifics of the life cycle of innovations. It was concluded that the use of digital technologies will allow enterprises to plan costs more purposefully., Экономика и предпринимательство, Выпуск 3 (152) 2023, Pages 1116-1123

Представлена ​​монографія передбачає досягнення двох основних цілей, поставлених істориками: 1) Встановлення та опис фактів, які вплинули на формування системи бухгалтерського обліку в історичній ретроспективі та сучасних умовах, а також встановлення зв’язку між такими фактами (Наративна історія); 2) Інтерпретація встановлених взаємозв'язків, пояснення причин і виникнення певних подій, їх впливу на поточний стан розвитку системи національних рахунків, а також інформування процесу прийняття рішень щодо політики регулювання бухгалтерського обліку та обліку практика (Інтерпретативна історія). Для досягнення вищезазначених цілей нами було використано та проаналізовано багато фахових джерел (монографії, навчальні посібники, наукові статті та нормативні акти) та спеціалізованих досліджень з історичних аспектів бухгалтерського обліку в Україні та світі. Представленная монография предусматривает достижение двух основных целей, поставленных историками: 1) Установление и описание фактов, повлиявших на формирование системы бухгалтерского учета в исторической ретроспективе и современных условиях, а также установление связи между такими фактами (Нарративная история). ); 2) Интерпретация установленных взаимосвязей, объяснение причин и возникновения тех или иных событий, их влияние на текущее состояние развития системы национальных счетов, а также информирование процесса принятия решений по политике регулирования бухгалтерского учета и учета практика (Интерпретирующая история). Для достижения вышеуказанных целей мы ознакомились и проанализировали множество профессиональных источников (монографии, учебники, научные статьи и положения) и специализированных исследований по историческим аспектам бухгалтерского учета в Украине и мире. The presented monograph provides for the achievement of two main goals set by historians: 1) Establishing and describing items of facts that influenced the formation of the accounting system in historical retrospect and current conditions, as well as establishing the relationship between such facts (Narrative History); 2) Interpretation of the established relationships, explanation of the causes and occurrence of certain events, their impact on the current state of development of the SNA, as well as informing the decision-making process on the policy of accounting regulation and accounting practice (Interpretive History). To achieve the above goals, we consulted and analysed many professional sources (monographs, textbooks, scientific articles and regulations) and specialised research on historical aspects of accounting in Ukraine and the world.

Applying appropriate accounting policies, in particular choosing alternatives to National Accounting Standards or International Financial Reporting Standards, can have a significant impact on financial results, as the entity may choose, within the law, to model or improve its financial statements. The analysis carried out in this article shows that there are certain aspects that can be modified to obtain an advantageous financial result for the entity, at the same time without violating the law, but only using correctly different accounting methods, for example valuation of fixed assets, income tax. , amortization of fixed assets, etc.

Farmers are allowed to choose between the cash and accrual methods of accounting in reporting income for income tax purposes. In 1969, about 98 percent of farmers used the cash method. However, persons with large nonfarm incomes investing in farm enterprises have used cash accounting to show artificial farm losses for tax purposes. This practice has raised the possibility that the cash accounting option may be restricted or even revoked in the years ahead. This publication discusses the current use of cash and accrual accounting, and the advantages of each. Accounting under the accrual system is explained and inherent difficulties are discussed.

Currently, traditional cost accounting methods are losing their relevance. Modern production environment is unpredictable and customer-oriented. Product life cycle becomes shorter, and consumers’ tastes are more capricious and fickle. All these factors suggest the need for flexible and adaptive control schemes. Successful decision-making is determined by well-built cost accounting system. The article proposes on the basis of the symbiosis of “just-in-time” approach, adherence to the principles of continuous improvement, and cost accounting methods — Kaizen-costing, standard-costing, target-costing, time-driven activity based costing, backflush accounting and value stream costing — to develop business performance management system that meets the needs of the modern business environment. The principles of continuous improvement, integrated into «Just In Time” management system, expand the horizon of opportunities for strategic management accounting. Zero-inventory philosophy, combined with flexible and adaptable management schemes, can also provide a powerful competitive advantage. The article recommends a system of key performance indicators to monitor the implementation of “Just in Time” philosophy in the symbiosis with these cost accounting methods. Zero-inventory approach has a number of drawbacks. However, integration of concepts with advanced cost accounting techniques will partly offset these shortcomings. The purpose of the article is to study the possibility of integration of «Just in Time” philosophy and advanced cost accounting methods, with respect to their features and peculiarities. The theoretical basis is the hypothesis of improving business performance management system based on “Just in Time” management approach, through its integration with the principles of continuous improvement and modern management approaches, quality assurance and approval. The main result of the article is an enhanced management accounting tools that allow to respond to changes in the environment of the company, develop measures aimed at adapting to these changes and ensuring compliance with the company’s strategy.

THE PURPOSE OF THIS paper is twofold: first, I measure the effect of corporate capital investment decisions on the firm's earnings in the years following the capital investment. This relationship between investment and earnings is determined largely by two factors controllable by management: (1) the accounting methods used by the firm to measure its earnings and (2) the investment projects selected. The second purpose of this paper is to test a joint hypothesis about the effect of the type of control (manager or owner) of the firm on the investmentearnings relationship. Briefly, I find that the capital expenditure significantly reduces the earnings reported in the following year. Whether the firm is under a significant ownership control, however, seems to make little difference to this relationship between investment and earnings. Thus the selection of accounting methods and investment projects does not seem to be affected by the type of control of the firm. Measurement of investment-earnings relationship is presented in the first section. The control hypothesis is tested in the second. Implications of these results and further work now in progress are discussed in the concluding section.

This paper examines the relationship between the ownership control status of firms and the accounting methods they adopt. The arguments of Watts and Zimmerman's positive theory are integrated with those of managerial economists to generate the prediction that management controlled firms are more likely than owner controlled firms to adopt accounting methods which increase reported earnings. This prediction is inconsistent with Fama's hypothesis that the market for managerial talent will prevent management controlled firms from acting differently than owner controlled firms. This paper compares the depreciation methods used by a sample of management and owner controlled firms for financial reporting purposes. The comparison considers and controls for the factors of firm size, leverage, and the depreciation method used for tax reporting purposes. The comparison reveals that there is a significant difference in the depreciation methods adopted by management controlled and owner controlled firms for financial reporting purposes.

Leading financial accounting textbooks explain the choice of accounting methods in terms of the accountant choosing the method that best reflects the firm's financial condition and results of its operations for the period. In this paper it is argued that a more satisfactory way of explaining why firms choose particular accounting methods is in terms of positive economic theory. Relevant research results that can be readily incorporated into classroom lectures are summarized.

Purpose: The aim of this article is to compare the concepts of earnings management and creative accounting and to determine their similarities and differences. Methodology/approach: In the study, it is assumed that earnings management and creative accounting are two different phenomena. A comparative study is carried out in three stages using theoretical study methods. In the first stage, by applying the genetic and historical approaches, the origin and development of earnings management and creative accounting are compared. The purpose of the comparison is to assess the ori-gins, period, and causes of earnings management and creative accounting, and to de-termine the differences in origin and the points of contact. In the second stage, the def-initions of phenomena are compared using comparative analysis methods. In the third stage, using comparative analysis and analogy methods, earnings management tech-niques and creative accounting methods are compared. Findings: The results of the study show that earnings management and creative ac-counting are two terms that describe the same phenomenon. To avoid confusion and ambiguity of the terminology, it is recommended that the term “earnings management” be used. Practical implications: By abandoning the term “creative accounting” and using only the term “earnings management”, a contradiction between the academic community and practitioners, as well as terminological confusion, would be eliminated. Originality/value: The terms “earnings management” and “creative accounting” are used in both different and similar contexts in the literature, and it is difficult to identify which actions describe earnings management and which ones describe creative account-ing. A comparative study of earnings management and creative accounting assists in solving the terminological problems in the literature.