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...

Este trabajo aborda el análisis de la literatura contable en España, limitado temporalmente a la segunda mitad del siglo XX y algo más. This paper deals with accounting literature in Spain, though mainly limited to the second half of the 20th century or slightly beyond.

The purpose of this article, using evidence from the archives of ASEA, of contemporary publications, and of statements by eye witnesses, is to identify and describe the principal forces and actors which shaped the Swedish cost accounting system, a system moulded in a process starting in the...

The iron industry was fully industrialized by the seventeenth century. The initial ironmasters were landowners, with clerks managing their ironworks. Professional ironmasters emerged from the clerks by the 1600s. The largest iron businesses (such as that of the Foley family described here) had...

Identification and analysis of logistics costs in enterprises causes significant problems for small and medium-sized enterprises, especially due to adopted method of economic actions recording. In this paper the authors present the implemented methodology and the results of research on the size...

The article highlighted the definition of cost accounting, its purpose, the objectives, principles and stages of the accounting, as well as the differences between the costs and their calculation.

The article indicates that budgeting is a key management tool that adapts to the needs of the control system and the implementation of which requires a change in methods of decision a significant amount of administrative decisions, given the task of budgeting and disclosed its relationship with...

В статье рассмотрены предпосылки становления и развития управленческого учета. На основании проведенного анализа предложено выделять семь этапов...

Статья посвящена программе газификации России, а также ее реализации в Санкт-Петербурге. Рассматривается структура источников финансирования данной программы,...