All sophisticated management accounting practices used in hospitals require a functional costing system, which allows … costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The …

traditional management accounts generally detect only actual costs. From this, MFCA is defined as a (solely) accounting method …. Implementation of costing methods has a long tradition in Czech Republic. Basic types of traditional costing methods (unlike MFCA …

the Ordinary Least Square (OLS) method. The study revealed that three major categories of manufacturing costs affect the … overall productivity of manufacturing companies; viz, raw materials, labour and overhead costs. This study established that … the ability or inability of manufacturing companies to properly control and minimize these costs has a direct bearing on …

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 designed to fulfill a purpose. In order to have a meaningful decision on …

-in-place are reduced. We find that changes in SG&A costs separate between the two cost drivers, and that the explanatory power of … of the single-driver cost behavior model. Similar insights are obtained when we replace SG&A costs with employee … headcount or employee costs as the cost measure of interest. In all cases, we find that the cost inertia term is significantly …

costs with standard-cost transfer prices that are determined either by the central office ex-ante (centralized standard …