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Japanische Kostenrechnungssysteme - Analyse der Kostenrechnungssysteme nach dem japanischen Kostenrechnungsstandard
Peter, Winter - Volkswirtschaftliche Fakultät, … - 2005
This paper aims at providing an insight into Japanese cost accounting. Firstly, the development of cost accounting in Japan is delineated. Subsequently, the cost accounting systems codified in the Japanese cost accounting standard are analysed based on the classification according to...
Persistent link: https://www.econbiz.de/10005059099
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Възможност за счетоводно отчитане на транзакционните разходи в предприятията
Sedlarski, Teodor; Ankova, Iliana - Volkswirtschaftliche Fakultät, … - 2010
In this article we propose a modification (extension) of the model for cost accounting in Bulgaria which will enable the gathering of information for the art and size of the transaction costs in an individual firm or organization. On the ground of prevailing classification schemata in economic...
Persistent link: https://www.econbiz.de/10011260102
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The Role of Batch Costing and Cost Accounting in the Managerial Process
Ciumag, Marin; Ciumag, Anca - Volkswirtschaftliche Fakultät, … - 2008
Starting from the premises that the informational system is a part of the management system of any company, it is always stated, completely rightly that the effectiveness of an company strictly related to the way in which this knows how to manage the information. One of the problems the economic...
Persistent link: https://www.econbiz.de/10005000664
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Cost-based Management and Decision Making in Greek Luxury Hotels
Zounta, Stella; Bekiaris, Michail G. - Volkswirtschaftliche Fakultät, … - 2009
The use of cost accounting systems by hotel businesses is improving the quality of decision making. The development of theories on costing, combined with advances in information technology, has improved the theoretical capabilities of such systems. However, two questions remain largely...
Persistent link: https://www.econbiz.de/10008678293
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The role of cost accounting in the university performance measurement in Portugal
Marques, Maria da Conceição da Costa - Volkswirtschaftliche Fakultät, … - 2010
Cost accounting is aimed at emphasising those elements of costs and profits of original importance to the management board of an organizational unit. Therefore, cost accounting was initially understood as mere collector of costs and profits, using the traditional system of costing everything, a...
Persistent link: https://www.econbiz.de/10008876649
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Geld
Freeman, Alan - Volkswirtschaftliche Fakultät, … - 2004
This is a prepublication version of the German language version of the entry on ‘Money’ (‘Geld’) in the ‘Historisch Kritisch Wörterbuch des Marxismus’, a comprehensive dictionary of Marxist terminology being produced as an accompaniment to the Marx-Engels-Gesamt-Arbeite (Marx-Engels...
Persistent link: https://www.econbiz.de/10005619742
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The Impact of Insurance Provision on Households’ Production and Financial Decisions
Cai, Jing - Volkswirtschaftliche Fakultät, … - 2013
agricultural insurance program on household level production, borrowing, and saving. The empirical strategy includes both … difference-in-difference and triple difference estimations. I find that, first, introducing insurance increases the production … area of insured crops by around 20% and decreases production diversification; second, provision of insurance raises the …
Persistent link: https://www.econbiz.de/10011258732
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The analysis of the agricultural holdings structure in the communes Bisoca, Pietroasele and Gherăseni, Buzau County
Necula, Raluca; Necula, Diana - Volkswirtschaftliche Fakultät, … - 2013
machinery provision and the production disposed for sale. All these manage to outline a picture of agricultural holdings in …
Persistent link: https://www.econbiz.de/10011259418
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Inter-regional system of the of south rest of Brazil: composition of production's and employmnet's multiplier effect
Rodrigues, Rossana Lott; Moretto, Antonio Carlos; … - Volkswirtschaftliche Fakultät, … - 2008
The aim of this study was to analyse the distribution of the multiplier effect of production trigged by the variation … of final sectorial demand and to estimate the overflowing effect of production and employment of the input-output inter … 26 sectors, for the year 1999. The results of the distribution of the multiplier effect of production and employment …
Persistent link: https://www.econbiz.de/10009211206
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Wassily Leontief and Léon Walras: the Production as a Circular Flow
Akhabbar, Amanar; Lallement, Jérôme - Volkswirtschaftliche Fakultät, … - 2010
picture of the system of production and consumption as a circular process, and it stands in striking contrast to the view … presented by modern theory of a one-way avenue that leads from ‘Factors of production’ to ‘Consumption goods’.” (Sraffa, 1960 …) Neo-Ricardian’s opposition between classical economics and Walrasian theory is based on the representation of production …
Persistent link: https://www.econbiz.de/10009643195