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12 results on '"cost accounts"'

1. Accounting and the exploitation of the natural world: Studies from a historical perspective.

Author

Jack, Lisa and Napier, Christopher

Subjects
HISTORY of accounting
Abstract

This article introduces the Special Issue of Accounting History on the topic of accounting and the exploitation of the natural world. After exploring the ambivalent nature of the word 'exploitation', with both positive and negative senses, the article reviews some earlier contributions to the historical accounting research literature relevant to the Special Issue. The four substantive research papers in the Special Issue are discussed and put into broader contexts, and the article identifies some potentially fruitful avenues for further research into how accounting has been implicated in the exploitation of the natural world in the past. The article concludes with brief tributes to two recently deceased accounting academics, Professor Tom Schneider and Professor Mike Jones, whose contributions to the Special Issue and to stimulating research into accounting for biodiversity, respectively, are acknowledged. [ABSTRACT FROM AUTHOR]

Published
2023
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2. Rachunkowość w systemie pomiaru aktywności ekonomicznej państwa

Author

Mieczysław Dobija

Subjects
GDP measurement, cost method, cost accounts, integration, pomiar PKB, Finance, HG1-9999
Abstract

W artykule powraca się do zagadnienia, które niegdyś żywo interesowało teoretyków rachunkowości. Była to kwestia pomiaru PKB oraz technicznej i metodologicznej współpracy z ekonomistami w celu stworzenia teorii i zorganizowania odpowiedniego systemu działającego z bezpośrednim uwzględnie-niem danych ze sprawozdawczości finansowej. Przegląd dostępnej bibliografii wskazuje na nikły udział przedstawicieli rachunkowości w opracowaniu obecnego systemu pomiaru PKB, ze względu na kontro-wersje terminologiczne, a także wybór metody mało sposobnej do integracji z systemami rachunkowości. Rozważania autora prowadzą do stwierdzenia, że skoro rynkowa cena finalnych produktów pokrywa koszty i zyski, zatem metoda kosztowa jest naturalna dla konstrukcji systemu pomiaru PKB zintegrowa-nego z systemami rachunkowości. Możliwe jest stworzenie systemu, który zapewnia pomiar aktywności ekonomicznej państwa, sumując dane z odpowiednio dostosowanego rachunku zysków i strat.

Published
2014

3. Rachunkowość w systemie pomiaru aktywności ekonomicznej państwa.

Author

Dobija, Mieczysław

Subjects
GROSS domestic product, ACCOUNTING, INCOME accounting, FINANCIAL statements, ACCOUNTANTS
Abstract

Copyright of Zeszyty Teoretyczne Rachunkowości is the property of Stowarzyszenie Ksiegowych w Polsce Rada Naukowa and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Published
2014
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4. The Issue of the Indirect Costs in a Calculation

Author

NOVÁKOVÁ, Klára

Subjects
podnikové náklady, kalkulace, cost accounts, nákladové účetnictví, company costs, calculation, účetnictví, indirect costs, methods of calculation, kalkulační metody, nepřímé náklady, accountancy
Abstract

This work deals with the allocation of indirect costs in the calculation. The theoretical part deals with the term of costs, its definition and costs classification. Then, terms such as a calculation, different calculation methods and calculation formula are explained. The second part is practical with information obtained directly from praxis. On the example of Czech manufacturing company BATEPO, it is observed how these problems are solved, which method use the company to calculate indirect costs. As the last, own suggestion is integrated into the work. In this section different calculation methods are suggested and calculated, at the end the most suitable method is chosen. The most suitable method of calculation for the entire company is determined calculations simple division, the indirect costs are divided into the costs of manufacturing and administrative overhead. Thanks to this method, indirect costs are accurately allocated to the calculation unit.

Published
2016

5. Organization of management accounting in water transportation companies

Author

Neizvestnaya D. and Antonova N.

Subjects
Management accounting, Responsibility centers, Segment, Budgeting, Cost accounts, Water transport
Abstract

© 2015, Asian Social Science. All rights reserved. The study is to evaluate critically the existing accounting practices in river transportation companies. The authors demonstrate the need for management accounting in inland shipping companies aimed at scheduling, supervising and analyzing their performance and offer a management accounting scheme based on E. Schwarz method. The proposed method of integrated cost system has the following advantages: it takes into consideration the peculiarities of water transportation companies; it is able to collect information on the expenses incurred by areas of responsibility; the system makes it possible to reveal any deviations from the plan and take appropriate measures, which makes company management more efficient.

Published
2015

6. Analysis of the Accounting and Tax Cost and their use in financial analysis

Author

Vrhelová, Hana, Kozlová, Taťána, and Vítová, Michala

Subjects
pojem náklady, financial analysis, cost accounts, classification of costs, členění nákladů, finanční analýza, nákladové účty, indicators of financial analysis, principy účtování, ukazatele finanční analýzy, concept of costs, accounting principles
Abstract

My bachelor thesis is about the tax and accounting costs and calculation of indicators of financial analysis with the focus on cost branch. In the theoretical part is the definition of costs, there is described basic classification of costs, which accounting principles are kept, and then the individual cost accounts. In the theoretical part is further more described the financial analysis, what methods are used and there are indicators of return on cost, cost and efficiency indicators. The practical part is the reflection of the theoretical part. First, there is characterization of the company, in which the bachelor's thesis was processed. It describes the classification of costs, which the company uses, the cost accounts and there are calculated and evaluated indicators of financial analysis.

Published
2009

7. Organization of management accounting in water transportation companies

Author

Neizvestnaya D., Antonova N., Neizvestnaya D., and Antonova N.

Abstract

© 2015, Asian Social Science. All rights reserved. The study is to evaluate critically the existing accounting practices in river transportation companies. The authors demonstrate the need for management accounting in inland shipping companies aimed at scheduling, supervising and analyzing their performance and offer a management accounting scheme based on E. Schwarz method. The proposed method of integrated cost system has the following advantages: it takes into consideration the peculiarities of water transportation companies; it is able to collect information on the expenses incurred by areas of responsibility; the system makes it possible to reveal any deviations from the plan and take appropriate measures, which makes company management more efficient.

8. Organization of management accounting in water transportation companies

Author

Neizvestnaya D., Antonova N., Neizvestnaya D., and Antonova N.

Abstract

© 2015, Asian Social Science. All rights reserved. The study is to evaluate critically the existing accounting practices in river transportation companies. The authors demonstrate the need for management accounting in inland shipping companies aimed at scheduling, supervising and analyzing their performance and offer a management accounting scheme based on E. Schwarz method. The proposed method of integrated cost system has the following advantages: it takes into consideration the peculiarities of water transportation companies; it is able to collect information on the expenses incurred by areas of responsibility; the system makes it possible to reveal any deviations from the plan and take appropriate measures, which makes company management more efficient.

9. Organization of management accounting in water transportation companies

Author

Neizvestnaya D., Antonova N., Neizvestnaya D., and Antonova N.

Abstract

© 2015, Asian Social Science. All rights reserved. The study is to evaluate critically the existing accounting practices in river transportation companies. The authors demonstrate the need for management accounting in inland shipping companies aimed at scheduling, supervising and analyzing their performance and offer a management accounting scheme based on E. Schwarz method. The proposed method of integrated cost system has the following advantages: it takes into consideration the peculiarities of water transportation companies; it is able to collect information on the expenses incurred by areas of responsibility; the system makes it possible to reveal any deviations from the plan and take appropriate measures, which makes company management more efficient.

10. Organization of management accounting in water transportation companies

Author

Neizvestnaya D., Antonova N., Neizvestnaya D., and Antonova N.

Abstract

© 2015, Asian Social Science. All rights reserved. The study is to evaluate critically the existing accounting practices in river transportation companies. The authors demonstrate the need for management accounting in inland shipping companies aimed at scheduling, supervising and analyzing their performance and offer a management accounting scheme based on E. Schwarz method. The proposed method of integrated cost system has the following advantages: it takes into consideration the peculiarities of water transportation companies; it is able to collect information on the expenses incurred by areas of responsibility; the system makes it possible to reveal any deviations from the plan and take appropriate measures, which makes company management more efficient.

11. An assessment of the Cost Account Roll-up system (CARU).

Author

Fremgen, James M., Evered, Roger D., Naval Postgraduate School (U.S.), Administrative Sciences, Jordan, Joyce B., Fremgen, James M., Evered, Roger D., Naval Postgraduate School (U.S.), Administrative Sciences, and Jordan, Joyce B.

Abstract

The Cost Account Roll-Up (CARU) System mas designed to provide accurate, real-time labor distribution data to managers at Naval Supply Systems Command (NAVSUP) field activities in a format consistent with the way in which they are budgeted. The system also provides productivity information in conjunction with the labor distribution data. This study was undertaken to assess the effectiveness of CARU as an information system in support of NAVSUP's latest budgeting strategy, the Productive Unit Resourcing System. The results of the study indicate that CARU is an effective information system. It does an excellent Job of supporting the Productive Unit Resourcing System. CARU has the potential to excel as a decision—making tool for managers in matters of employee performance and financial accountability., http://archive.org/details/anssessmentofcos1094521686, Lieutenant Commander, United States Navy, Approved for public release; distribution is unlimited.

12. An assessment of the Cost Account Roll-up system (CARU)

Author

Jordan, Joyce B., Fremgen, James M., Evered, Roger D., Naval Postgraduate School (U.S.), and Administrative Sciences

Subjects
information system, budgeting, labor distribution, productive unit resourcing system, uniform management report, cost account roll-up system, Management, cost accounts
Abstract

The Cost Account Roll-Up (CARU) System mas designed to provide accurate, real-time labor distribution data to managers at Naval Supply Systems Command (NAVSUP) field activities in a format consistent with the way in which they are budgeted. The system also provides productivity information in conjunction with the labor distribution data. This study was undertaken to assess the effectiveness of CARU as an information system in support of NAVSUP's latest budgeting strategy, the Productive Unit Resourcing System. The results of the study indicate that CARU is an effective information system. It does an excellent Job of supporting the Productive Unit Resourcing System. CARU has the potential to excel as a decision—making tool for managers in matters of employee performance and financial accountability. http://archive.org/details/anssessmentofcos1094521686 Lieutenant Commander, United States Navy Approved for public release; distribution is unlimited.

Published
1986

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