The article focuses on a necessity to apply effective methods of cost accounting of products for gaining competitive advantages by the Ukrainian industrial enterprises in the world market of goods and services. It describes the essence of the kaizen costing as a process of continuous and gradual...

Акцентировано внимание на необходимости применения эффективных методик калькулирования себестоимости продукции для получения украинскими промышленными...

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are...

The present article puts forward a work procedure that would apply the principles of the method of standard costing in order to validate the proposals of credit accountants in the process of substantiating and drawing up budget projects at different levels of the central and public...

In their study of the shipbuilding, engineering and metals industries of the West of Scotland, c. 1900-1960, Fleming et al. (2000: p. 196) concluded that 'standard costing and budgetary control hardly made any impact at all in the engineering-related industries of the West of Scotland and that...

This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted in 2001 between January and April. The changes that have taken place in the field of management accounting and the factors that may have prompted management accounting change are...

Standard costing, conceived in the first two decades of the twentieth century in the United States, became widespread in American literature and enterprises between the two World Wars but was not introduced at Saint-Gobain until around 1960. This article investigates the circumstances behind the...

Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...

Standard costing was developed during the early years of the twentieth century in connection with the rise of scientific management. Such research as has been carried out into the adoption of this technique suggests that European firms lagged well behind their American counterparts in its...

The complex dynamics of world financial markets yield inherent uncertainty and the prospect of periods of enhanced volatility. The turbulent global economic and regulatory environment of the past few years has certainly illustrated this reality. As investment managers interpret clients’...