Search Results - subject:"COST ACCOUNTING"

Kostenrechnung : Grundlagen der Vollkosten-, Deckungsbeitrags- und Plankostenrechnung sowie des Kostenmanagements

Schmidt, Andreas - 2022 - 9., aktualisierte Auflage

Dieses Lehr- und Arbeitsbuch vermittelt systematisch und praxisorientiert die Methoden und Instrumente der Kosten- und Leistungsrechnung. In sieben Kapiteln lernen Sie sowohl die traditionellen Lehrinhalte als auch die Ansätze des modernen Kostenmanagements kennen: Grundlagen,...

Persistent link: https://www.econbiz.de/10012504228

Management accounting for healthcare

Matsuo, Takami (ed.); Shima, Yoshinobu (ed.) - 2022

"Japan has achieved the world's highest life-expectancy under a universal health coverage system. The purpose of this book is to discuss effective management accounting methods for solving various issues now faced by the healthcare system in Japan (low birth-rate and aging society, issues in...

Persistent link: https://www.econbiz.de/10012542848

Kostenrechnung im Studium : 100 Beispiele für eine erfolgreiche Prüfung

Hutmann, Johannes - 2022

Persistent link: https://www.econbiz.de/10012548089

Möglichkeiten zur E-Learning-gestützten Lehre : Anwendung am Beispiel des Fachs Kostenrechnung

Georg, Stefan - 2022

Persistent link: https://www.econbiz.de/10012807138

Meeting halfway: Comparison between cost-based and demand-based pricing methods

Vujicic, Maja; Vujicic-Tomic, Brankica; Klaric, Mia - In: UTMS Journal of Economics 10 (2019) 2, pp. 215-225

The research analyses two perspectives of pricing methods - the accounting and the marketing one. The research purpose is to analyse both ways and find out how reasonable price is formed - meaning fairly for both the company and the customer. The literature is analysed and the most important is...

Persistent link: https://www.econbiz.de/10014465839

Constrained Stochastic Cost Allocation

Koster, Maurice - 2019

This paper presents a model of a multi-divisional firm to share the joint yet uncertain and fixed cost of running a central operational unit. A firm aims at allocating this cost ex ante, subject to constraints imposed by the asymmetric and limited liabilities of the different divisions. We study...

Persistent link: https://www.econbiz.de/10012898284

Costing Systems

Labro, Eva - 2019

This monograph provides a structured overview of costing system research that can explain the variation in the characteristics and properties of costing systems found in practice based on firms' source(s) of their demand for cost information. Costing systems are not developed in a vacuum but are...

Persistent link: https://www.econbiz.de/10012871666

A comparative analysis of inflation-adjusted and historical cost accounting information : implications for the value relevance of corporate reports

Ebiaghan, Orits Frank - In: Trends economics and management 13 (2019) 33, pp. 35-50

Purpose of the article: This study investigates the effect of historical cost accounting on the reported profit of a … company, with an evaluation of current cost accounting as an alternative reporting method in a high-inflationary and volatile …, the effect of historical cost accounting on the reported profit of a company during period of inflation. Findings: The …

Persistent link: https://www.econbiz.de/10012106597

The impact of the magnitude of overhead costs on the difference between ABC and TDABC systems

Tarzibashi, Omar Fikrat Fateh; Ozyapici, Hasan - In: Foundations of Management : the journal of Warsaw … 11 (2019) 1, pp. 81-92

The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...

Persistent link: https://www.econbiz.de/10012024189

Temporal anomalies in budgetary cost control of municipal corporations

Bačun, Dinko - In: Embracing diversity in organisations : 7th …, (pp. 27-40). 2019

The last financial crisis revealed anomalies in corporate ability to face adverse economic conditions and fast exchange of new developments. Relying mostly on accounting data for budgetary cost control, the Management found that the data, although fiscally correct and valid for strategic...

Persistent link: https://www.econbiz.de/10012118589