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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

Financial Integration within the European Union : Towards a Single Market for Insurance

Beckmann, Rainer - 2010

Our study analyses the extent of integration of the EU market for life and non-life insurance. The main integration … even less advanced for life than for non-life insurance and that mergers and acquisitions are the dominant strategy to … access a foreign market. Besides summarising the liberalisation history of the European insurance sector and discussing …

Persistent link: https://www.econbiz.de/10013136591

On the estimation of hospital cost: the approach

Kurup, Hari K K - Volkswirtschaftliche Fakultät, … - 2010

estimation in health care provision, keeping in mind the increasing interest towards health insurance in developing countries …

Persistent link: https://www.econbiz.de/10008595911

OPEC and political considerations when deciding on oil extraction

Kisswani, Khalid - Volkswirtschaftliche Fakultät, … - 2010

Two oil price shocks changed the pattern of cheap oil. The first was the Arab embargo on oil exports in 1973. Oil prices rose five fold. In 1978, the second was the fall of Shah Iran. Prices soared to $80-$100 a barrel in today‘s prices. In 1960, OPEC was established and since then it has been...

Persistent link: https://www.econbiz.de/10008756323

DEVELOPPEMENT D’UN MODÈLE D’ESTIMATION DES COÛTS D’ASSEMBLAGES SOUDÉS

Hachicha, Wafik - Volkswirtschaftliche Fakultät, … - 2004

Estimating the manufacturing cost is a critical task with high importance to industrial firms. The cost estimating can drive bidding strategies, management of resources, production policies and other issues crucial to the economic success of the company. Essentially, cost estimation should be...

Persistent link: https://www.econbiz.de/10005623491

What Drives Client Satisfaction at Non-profit Thrift Stores?

Wodon, Divya; Wodon, Naina; Wodon, Quentin - Volkswirtschaftliche Fakultät, … - 2013

While thrift stores are associated with the idea of thrift, it does not follow that they attract only clients with limited resources who are highly price sensitive. Today thrift stores are becoming less stigmatized and are attracting middle class clients and the better off as well. This suggests...

Persistent link: https://www.econbiz.de/10011112576

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

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

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

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