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Sample records for cost accounting

  1. Management and cost accounting

    CERN Document Server

    Drury, Colin

    1992-01-01

    This third edition of a textbook on management and cost accounting features coverage of activity-based costing (ABC), advance manufacturing technologies (AMTs), JIT, MRP, target costing, life-cycle costing, strategic management accounting, total quality management and customer profitability analysis. Also included are revised and new end-of-chapter problems taken from past examination papers of CIMA, ACCA and ICAEW. There is increased reference to management accounting in practice, including many of the results of the author's CIMA sponsored survey, and greater emphasis on operational control and performance measurement.

  2. 76 FR 81295 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2011-12-27

    ... cost on a current mark-to-market basis better aligns the CAS measurement with current accounting and... 9904 Cost Accounting Standards: Cost Accounting Standards 412 and 413--Cost Accounting Standards... Policy 48 CFR Part 9904 Cost Accounting Standards: Cost Accounting Standards 412 and......

  3. ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2017-05-01

    Full Text Available There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed. Although one notices the movement from historical cost accounting to fair value accounting, each one has its advantages.

  4. 76 FR 53378 - Cost Accounting Standards: Accounting for Insurance Costs

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: Accounting for Insurance Costs AGENCY: Cost Accounting Standards Board (Board), Office of Federal Procurement Policy (OFPP... Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board, is providing...

  5. COST ACCOUNTING AND COSTING IN FINANCIAL AND MANAGEMENT ACCOUNTING

    OpenAIRE

    Kalinichenko, O. V.; Kalinichenko, L. T.

    2007-01-01

    The article deals with approaches to the calculation of cost in financial and managerial accounting. The problem of computing the actual cost taken due account of financial reporting is researched here.

  6. Cost accounting for the radiologist.

    Science.gov (United States)

    Gentili, Amilcare

    2014-05-01

    Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues. Radiology practices need to know the cost of a procedure or service to determine the selling price of a product, bid on contracts, analyze profitability, and facilitate cost control and cost reduction.

  7. OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Ion Ionescu

    2015-10-01

    Full Text Available The main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration of the deviations from standard costs. Making some pertinent and performance decisions is mainly influenced by the quality of the information provided to managers and by the promptitude they are sent. This desiderate is not possible if using classical methods for calculating costs, reason for which it is mandatory to organize and implement a managerial accountancy, based on using a modern method, namely the method of standard costs. The main implications of this method consist of establishing a pertinent cost, orientated towards the entity management, regardless the activity domain where it is implemented. The carried out study concerns only one of the phases performed for applying the method of standard cost, respectively the organization of the standard costs accountancy.

  8. Switching Costs in Accounting Services

    Directory of Open Access Journals (Sweden)

    Fatih Koç

    2015-06-01

    Full Text Available Switching cost is defined as possible costs that customers may encounter when they want to change the firm they buy service, and an important subject in terms of accounting services. Particularly, small business entrepreneurs’ not having knowledge about accounting procedures, and sharing private information with accounting firms make switching costs more important for accounting services. Thus, the aim of this study is to investigate the concept of switching costs (relational cost, procedural cost and financial cost, its determinants (perceived service quality, service importance, and service failures, and consequences (re-purchasing, and recommen ding to others. Theresearch was conducted on small business entrepreneurs in down-town of Balıkesir in Turkey. Total 405 small business entrepreneur owners were interviewed. According to results of the study, perceived service quality positively affects all dimensions of switching costs, significance of service positively affects procedural and relational costs, and service failures negatively affect procedural and relational costs. The results showed that while procedural and relational costs positively affect re-purchasing and recommending to others variables, financial cost did not have any effect on these variables.

  9. Library Labor Cost Accounting System.

    Science.gov (United States)

    Du Bois, Dan

    The Library Labor Cost Accounting System will provide visibility on current costs of manually processing library materials, at each campus as well as system-wide. The scope of the study includes the following: (1) 100 individual activities, grouped into 14 functional areas, e.g., Ordering, Receiving; and into 3 major operations: Acquisitions,…

  10. 77 FR 43542 - Cost Accounting Standards: Cost Accounting Standards 412 and 413-Cost Accounting Standards...

    Science.gov (United States)

    2012-07-25

    ... accounting purposes, the contractor measures $96,225 as the present value (PV) of the $100,000 contribution...,225 as the present value of the July 1, 2017, contribution of $100,000. * * * * * 0 6. In 9904.413.63... Standard (CAS) 412, ``Composition and Measurement of Pension Cost,'' and CAS 413, ``Adjustment...

  11. 76 FR 49365 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2011-08-10

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for Contracts and Subcontracts Executed and Performed... Budget (OMB), Office of Federal Procurement Policy (OFPP), Cost Accounting Standards Board...

  12. Implementing a trustworthy cost-accounting model.

    Science.gov (United States)

    Spence, Jay; Seargeant, Dan

    2015-03-01

    Hospitals and health systems can develop an effective cost-accounting model and maximize the effectiveness of their cost-accounting teams by focusing on six key areas: Implementing an enhanced data model. Reconciling data efficiently. Accommodating multiple cost-modeling techniques. Improving transparency of cost allocations. Securing department manager participation. Providing essential education and training to staff members and stakeholders.

  13. Cost impact assessment of cost accounting practice changes

    OpenAIRE

    Anderson, James S.

    1980-01-01

    Approved for public release; distribution unlimited This thesis represents the results of research on cost impact assessment of cost accounting practice changes to Cost Account Standards- covered contracts. The objectives of the research were to explore the current environment in which cost impact is measured and to develop a structured approach to aid the decision-maker in the assessment. The requirements of the Cost Accounting Standards and Administration of Cost Accoun...

  14. PROSPECTS OF MANAGEMENT ACCOUNTING AND COST CALCULATION

    Directory of Open Access Journals (Sweden)

    Marian ŢAICU

    2014-11-01

    Full Text Available Progress in improving production technology requires appropriate measures to achieve an efficient management of costs. This raises the need for continuous improvement of management accounting and cost calculation. Accounting information in general, and management accounting information in particular, have gained importance in the current economic conditions, which are characterized by risk and uncertainty. The future development of management accounting and cost calculation is essential to meet the information needs of management.

  15. Finance salaries. Account the cost.

    Science.gov (United States)

    Robling, Andy

    2003-02-06

    Post-qualification salaries have increased by 4-7 per cent, a slowdown on last year's figures when increases were often more than 10 per cent. The highest increases this year tended to be in medium-sized trusts where newly qualified accountants' salaries rose 8.2 per cent. Directors of finance in large trusts earn about 20 per cent more than in medium trusts and about 40 per cent more than in small ones. Newly qualified accountants in large trusts earn 5 per cent more than in medium-sized trusts and 13 per cent more than in small ones. The survey is based on an analysis of salaries from Hays' jobs database, and salaries of registered candidates.

  16. Cost Accounting and Analysis for University Libraries.

    Science.gov (United States)

    Leimkuhler, Ferdinand F.; Cooper, Michael D.

    The approach to library planning studied in this report is the use of accounting models to measure library costs and implement program budgets. A cost-flow model for a university library is developed and listed with historical data from the Berkeley General Library. Various comparisons of an exploratory nature are made of the unit costs for…

  17. Hospital cost accounting and the new imperative.

    Science.gov (United States)

    Sabin, P

    1987-05-01

    Government regulatory structures, prospective payment mechanisms, a more competitive environment, and attempts to link cost accounting principles to planning, budgeting, and fiscal control all have served as catalysts for hospitals to increase their reliance and emphasis on cost accounting. Current hospital accounting systems are relatively inexpensive to develop and maintain, and they fulfill the financial reporting requirements mandated by Medicare and other third-party payers. These systems, however, do not provide information on what specific service units cost, and managers must have this information to make optimal trade-offs between quality, availability, and cost of medical services. Most health care organizations have a predetermined charge for each type of service, but the charge may not accurately portray the cost of providing the service. Knowing true costs will enable managers to select the most cost-effective method of treating a patient; know the financial implications of adding tests or procedures; relate costs to established norms of care; establish ranges of acceptable costs in various diagnostic groups; negotiate more successfully with rate review organizations and health maintenance organizations; and vigorously market and advertise the services that most contribute to the organization's overall financial health. The goal of microcosting is to determine the full cost of providing specific service units. The microcosting process comprises three components: data collection, cost modeling, and cost analysis. Microcosting is used to determine full costs for 20 percent of the hospital's procedures that are responsible for generating 80 percent of the hospital's gross revenue. Full costs are established by adding labor costs, materials costs, equipment depreciation costs, departmental overhead costs, and corporate overhead costs.(ABSTRACT TRUNCATED AT 250 WORDS)

  18. 48 CFR 9904.406 - Cost accounting standard-cost accounting period.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-cost accounting period. 9904.406 Section 9904.406 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD, OFFICE OF FEDERAL PROCUREMENT POLICY, OFFICE OF MANAGEMENT AND BUDGET...

  19. 76 FR 61660 - Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm...

    Science.gov (United States)

    2011-10-05

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9903 Cost Accounting Standards: Clarification of the Exemption From Cost Accounting Standards for Firm-Fixed-Price Contracts and Subcontracts Awarded... of Federal Procurement Policy, Cost Accounting Standards Board. ACTION: Proposed rule. SUMMARY: The...

  20. Accounting for Health and Safety costs

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    A part of the emerging sustainability management accounting is corporate health and safety performance. One performance dimension is the costs of occupational accidents in companies. The underlying logic for calculating these costs is that if occupational accidents are prevented then these costs...... could be avoided. This chapter presents and discusses selected methods for calculating the costs of occupational accidents. The focus is on presenting the characteristics of each method and disclosing the benefits and drawbacks of each method...

  1. Accounting costs of transactions in real estate

    DEFF Research Database (Denmark)

    Stubkjær, Erik

    2005-01-01

    The costs of transactions in real estate is of importance for households, for investors, for statistical services, for governmental and international bodies concerned with the efficient delivery of basic state functions, as well as for research. The paper takes a multi-disciplinary approach...... in relating theoretical conceptualizations of transaction costs to national accounting and further to the identification and quantification of actions on units of real estate. The notion of satellite accounting of the System of National Accounts is applied to the segment of society concerned with changes...... in real estate. The paper ends up with an estimate of the cost of a major real property transaction in Denmark....

  2. The business of radiology: cost accounting.

    Science.gov (United States)

    Camponovo, Ernest J

    2004-08-01

    Radiology practices confront questions of resource allocation every day. Unfortunately, practices frequently fail to adequately analyze revenues and expenses, which are at the heart of success or failure in any business endeavor. Cost allocation problems permeate nearly all aspects of cost analysis and accumulation and exist throughout all types of private-sector and public-sector organizations. "Managerial" or "cost" accounting is the discipline concerned with measuring and assigning the costs of delivering services or producing products. In contrast to financial accounting, management accounting produces relevant information for internal decision making and in general is designed to answer a firm's specific operational questions. Because costs play such a critical role in deriving and planning for revenues and profits, managerial accounting is in large part devoted to measuring and accumulating costs with the aims of control and continuous cost reduction. Because radiologists' salaries are at record highs, when accounting for a practice's clinical activities, such as the provision of mammography services, some allocation of radiologist costs themselves must be made, or the practice will not be able to achieve its goal of efficient allocation of resources. Whatever cost-accounting method is used should be specific enough to allow the differentiation of costs to as detailed a level as necessary for the strategic decision at hand. It is imperative that a practice use some rational method to gather and analyze costs and that management then use these data in decision making. Successful practices will be those most aware of their costs and the minimum acceptable reimbursements necessary for their success.

  3. ACCOUNTING PARADIGMS WHICH FAVOR HISTORICAL COST

    Directory of Open Access Journals (Sweden)

    Valentin Gabriel CRISTEA

    2014-05-01

    Full Text Available Henning Kirkegaard shows that the evolution of accounting is to shift from one paradigm to another . Business continuity perspective should guide the company into the future , without confine it exclusively in the past. Accounting in its classical form , however, can not be dissociated from the historical cost evaluation .

  4. Price-Transparency and Cost Accounting

    Directory of Open Access Journals (Sweden)

    Peter Hilsenrath PhD

    2015-04-01

    Full Text Available Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high deductible insurance and other forms of cost sharing incentivizes the search for price information. The organizational ability to measure costs across a cycle of care is an integral component of creating value, and will play a greater role as reimbursements transition to episode-based care, value-based purchasing, and accountable care organization models. This article discusses use of activity-based costing (ABC to better measure the cost of health care. It describes examples of ABC in health care organizations and discusses impediments to adoption in the United States including cultural and institutional barriers.

  5. Accounting for the cost of occupational accidents

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2004-01-01

    consequences for the company. This, however, presents some challenges due to the current set up of many management accounting systems. The paper explores these issues in the context of the Systematic Accident Cost Analysis (SACA) project, which was carried out during 2001 by The Aarhus School of Business...... and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. It focused on developing and testing a method for the evaluation of the occupational costs and how this might be linked to management accounting and control systems....

  6. Accounting for the cost of occupational accidents

    DEFF Research Database (Denmark)

    Rikhardsson, Pall M.

    2004-01-01

    consequences for the company. This, however, presents some challenges due to the current set up of many management accounting systems. The paper explores these issues in the context of the Systematic Accident Cost Analysis (SACA) project, which was carried out during 2001 by The Aarhus School of Business...... and PricewaterhouseCoopers Denmark with financial support from The Danish National Working Environment Authority. It focused on developing and testing a method for the evaluation of the occupational costs and how this might be linked to management accounting and control systems....

  7. 48 CFR 9904.405 - Accounting for unallowable costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for unallowable costs. 9904.405 Section 9904.405 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.405 Accounting for unallowable costs....

  8. 48 CFR 30.101 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards... CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION General 30.101 Cost Accounting Standards. (a... Accounting Standards (CAS) and to disclose in writing and follow consistently their cost accounting...

  9. 48 CFR 9904.416 - Accounting for insurance costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for insurance costs. 9904.416 Section 9904.416 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS 9904.416 Accounting for insurance costs....

  10. Accountable Care Organizations and Transaction Cost Economics.

    Science.gov (United States)

    Mick, Stephen S Farnsworth; Shay, Patrick D

    2016-12-01

    Using a Transaction Cost Economics (TCE) approach, this paper explores which organizational forms Accountable Care Organizations (ACOs) may take. A critical question about form is the amount of vertical integration that an ACO may have, a topic central to TCE. We posit that contextual factors outside and inside an ACO will produce variable transaction costs (the non-production costs of care) such that the decision to integrate vertically will derive from a comparison of these external versus internal costs, assuming reasonably rational management abilities. External costs include those arising from environmental uncertainty and complexity, small numbers bargaining, asset specificity, frequency of exchanges, and information "impactedness." Internal costs include those arising from human resource activities including hiring and staffing, training, evaluating (i.e., disciplining, appraising, or promoting), and otherwise administering programs. At the extreme, these different costs may produce either total vertical integration or little to no vertical integration with most ACOs falling in between. This essay demonstrates how TCE can be applied to the ACO organization form issue, explains TCE, considers ACO activity from the TCE perspective, and reflects on research directions that may inform TCE and facilitate ACO development.

  11. Why revisit your cost-accounting strategy.

    Science.gov (United States)

    Arredondo, Ricky

    2014-07-01

    Healthcare entities seeking to develop effective cost-accounting systems should take six steps to avoid potential pitfalls: Secure broad executive-level support for the effort. Ensure systems are in place to analyze the disparate data. Define measurable objectives to ensure that implementation achieves desired results. Give due consideration to implementation planning. Train support staff sufficiently to avoid underutilization. Develop a sufficiently broad base of staff support for the system.

  12. Cost Accounting Methods and Calculation Agricultural Products` Cost

    Directory of Open Access Journals (Sweden)

    Saule B. Spatayeva

    2015-04-01

    Full Text Available In the condition of the current market the effective manage of expenses and calculation accountancy of cost production in agriculture must be aimed to control for resources usage at any level of technology process and getting the accountancy database needed for gaining the management targets.The improving the technologies and set up aspects of business entity activity, taken place for the last decades, which caused a significant influence on condition and structure expenses but could not provide the increase of economic effectiveness in agriculture.

  13. THE ROLE OF ETHICS FOR COST ACCOUNTING PROFESSSIONALS

    OpenAIRE

    Petru Stefea; Nita Cornel Gabriel

    2014-01-01

    The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important...

  14. THE ROLE OF ETHICS FOR COST ACCOUNTING PROFESSSIONALS

    OpenAIRE

    Petru Stefea; Nita Cornel Gabriel

    2014-01-01

    The purpose of this paper is to improve the understood importance of ethics for cost accounting professionals as a tool for successful cost accounting system. Also, present study is outpointing the implications of ethical conduct over the cost accounting system and, also, a review of ethical standards and principles for cost accounting professionals. The value contribution of this paper comes from a critical review of the ethics of cost accounting professionals presented by the most important...

  15. 48 CFR 9903.101 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost Accounting Standards. 9903.101 Section 9903.101 Federal Acquisition Regulations System COST ACCOUNTING STANDARDS BOARD... ACCOUNTING STANDARDS CONTRACT COVERAGE General 9903.101 Cost Accounting Standards. Public Law 100-679 (41...

  16. 48 CFR 9903.302-1 - Cost accounting practice.

    Science.gov (United States)

    2010-10-01

    ... either historical cost, market value, or present value; (2) The use of standard cost or actual cost; or..., or measurement of cost. (a) Measurement of cost, as used in this part, encompasses accounting methods and techniques used in defining the components of cost, determining the basis for cost...

  17. 48 CFR 12.214 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false Cost Accounting Standards. 12.214 Section 12.214 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION... Items 12.214 Cost Accounting Standards. Cost Accounting Standards (CAS) do not apply to contracts...

  18. 48 CFR 52.230-2 - Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting Standards....230-2 Cost Accounting Standards. As prescribed in 30.201-4(a), insert the following clause: Cost Accounting Standards (OCT 2010) (a) Unless the contract is exempt under 48 CFR 9903.201-1 and 9903.201-2, the...

  19. 48 CFR 31.201-6 - Accounting for unallowable costs.

    Science.gov (United States)

    2010-10-01

    ... accounting for and presentation of unallowable costs must be those described in 48 CFR 9904.405, Accounting... process. (iii) The statistical sampling permits audit verification. (3) For any indirect cost in the... unallowable costs. (e)(1) In determining the materiality of a directly associated cost, consideration...

  20. Cost accounting for blood bank laboratories.

    Science.gov (United States)

    Tessel, J A

    1989-01-01

    To meet the challenges of present-day blood banking, laboratory managers and supervisors must acquire and use skills in financial management. One such skill is cost analysis. Cost analyses vary from simple to complex and are used to determine the basic elements contributing to a test cost. Cost analysis can be used to identify costs, justify updating laboratory test prices, monitor general supply and reagent costs, help in the decision to lease or buy an instrument, modify existing test procedures to cut costs, determine staffing needs, and assure accurate reimbursement for laboratory services.

  1. Principles and methods of managerial cost-accounting systems.

    Science.gov (United States)

    Suver, J D; Cooper, J C

    1988-01-01

    An introduction to cost-accounting systems for pharmacy managers is provided; terms are defined and examples of specific applications are given. Cost-accounting systems determine, record, and report the resources consumed in providing services. An effective cost-accounting system must provide the information needed for both internal and external reports. In accounting terms, cost is the value given up to secure an asset. In determining how volumes of activity affect costs, fixed costs and variable costs are calculated; applications include pricing strategies, cost determinations, and break-even analysis. Also discussed are the concepts of direct and indirect costs, opportunity costs, and incremental and sunk costs. For most pharmacy department services, process costing, an accounting of intermediate outputs and homogeneous units, is used; in determining the full cost of providing a product or service (e.g., patient stay), job-order costing is used. Development of work-performance standards is necessary for monitoring productivity and determining product costs. In allocating pharmacy department costs, a ratio of costs to charges can be used; this method is convenient, but microcosting (specific identification of the costs of products) is more accurate. Pharmacy managers can use cost-accounting systems to evaluate the pharmacy's strategies, policies, and services and to improve budgets and reports.

  2. Improving hospital cost accounting with activity-based costing.

    Science.gov (United States)

    Chan, Y C

    1993-01-01

    In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's bottom line is healthy.

  3. 14 CFR 1274.919 - Cost principles and accounting standards.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 5 2010-01-01 2010-01-01 false Cost principles and accounting standards... principles and accounting standards. Cost Principles and Accounting Standards July 2002 The expenditure of... by institutions of higher education is determined in accordance with the provisions of OMB Circular A...

  4. Possibilities of implementing modern philosophy of cost accounting: The case study of costs in tourism

    Directory of Open Access Journals (Sweden)

    Milenković Zoran

    2015-01-01

    Full Text Available Efficient cost management is one of the key tasks in modern management, primarily because of causal connection of costs, profitability and competitive advantage on the market. As a market-based concept, Target Costing represents modern accounting philosophy of cost accounting and profit planning. In modern business, efficient cost planning and management is provided by accounting information system as an integrated accounting and information solution which supplies enterprises with accounting data processing necessary for making business decisions related to the efficient management in accordance with the declared mission and goals of an enterprise. Basic information support in the process of planning and cost management is carried out by the cost accounting module which is a very important part of the accounting information system in every enterprise. The cost monitoring is provided according to the type, place and bearer within the cost accounting module as a segment of an integral accounting information system.

  5. Accounting for the costs of quality.

    Science.gov (United States)

    Suver, J D; Neumann, B R; Boles, K E

    1992-09-01

    Total quality management (TQM) represents a paradigm shift in the organizational values that shape every aspect of a healthcare provider's activities. The TQM approach to quality management subscribes to the theory that it is not the work of employees of an organization that leads to poor quality; rather, it is the poor design of systems and procedures. In a book recently published by HFMA, Management Accounting for Healthcare Organizations, third edition, authors Suver, Neumann and Boles point out that the changes in behavioral focus and organizational climate brought about by TQM will have a major impact on management accounting function in healthcare organizations. TQM will require new methods of accounting that will enable the effects of declining quality to be recognized and evaluated. It also will require new types of management accounting reports that will identify opportunities for quality improvement and will monitor the effectiveness of quality management endeavors. The following article has been adapted from the book cited above.

  6. Management costs: history of accounting category development

    OpenAIRE

    Сисюк, С. В.; Мельник, Н. Г.

    2015-01-01

    The article elucidates the historical development of approaches towards the definition of general overhead costs that meet modern interpretation of the term “management costs”.  Authors’ approaches to their classification and allocation have been researched

  7. THE LOGIC OF THE FORMATION OF ACCOUNTING POLICY FOR ACCOUNTING AND COST ANALYSIS

    Directory of Open Access Journals (Sweden)

    O. Fedotenkova

    2012-01-01

    Full Text Available The article devoted to the consideration of the factors influencing the formation of accounting policy organizations elevator complex. The model of formation of a registration policy for cost management in the given organizations is offered. In addition, considered congruent communicative interaction of financial and management accounting cost accounting.

  8. Savings account for health care costs

    Science.gov (United States)

    ... employer or yourself if you change jobs Flexible Spending Arrangements (FSA) An FSA is a pre-tax savings account offered by an employer for any type of health plan. You can use the money to be reimbursed for medical expenses. Self-employed individuals cannot get an FSA. With an FSA, you ...

  9. Cost Accounting in the Automated Manufacturing Environment

    Science.gov (United States)

    1988-06-01

    activities necessary to support production. Studies by Cooper and Kaplan (1987), and Miller and Vollman 74 (1985), suggest that many overhead costs vary with...Management, Winter 1988. Miller, J.G., and T.E. Vollman , "The Hidden Factory," Harvard Business Review, September-October 1985. Miller, S., "Industrial

  10. Balancing cost and precision in hospital accountability sampling.

    Science.gov (United States)

    Perla, Rocco J; Allen, Bradford D

    2011-01-01

    The purpose of this article is to examine the relationship between sample size and cost using a benefit to cost ratio in the context of hospital accountability measures. We argue that the decision to use larger samples should include an assessment of the marginal benefit in terms of the cost to obtain the samples. Our main conclusion is that without recognizing and balancing the cost of different sampling schemes and developing reasonable cost limits we lose an opportunity at efficiency.

  11. Environmental Cost Accounting Information and Strategic Business Decision in Nigeria

    Directory of Open Access Journals (Sweden)

    Ebipanipre Gabriel Mieseigha

    2014-08-01

    Full Text Available This study aimed at examining environmental cost accounting information and strategic business decision in Nigeria. The general assumption that conventional cost accounting does not have the ability to provide absolute information for evaluating the environmental behaviour of an organization and its economic consequences has motivated this study. Towards achieving this, secondary data was employed and a linear model was specified. Findings indicated that environmental cost accounting information as it relates to strategic business decision is valuerelevant. It was on this note that we recommended firms to constantly reposition their accounting system in order to provide information on environmental costs so that the true costs in an organization can be ascertained and properly allocated. Also, due attention should be paid to waste management costs, employee health costs, investment financing costs, compliance and environmental costs and all environmental related costs by manufacturing concerns since they influence strategic decision. Our study is one of those that have explored the issue of environmental cost accounting relevance in strategic business decision in the Nigerian context.

  12. Cost and Management Accounting Practices: A Survey of Manufacturing Companies

    Directory of Open Access Journals (Sweden)

    Ali UYAR

    2010-11-01

    Full Text Available The purpose of this study is to explore cost and management accounting practices utilized by manufacturing companies operating in Istanbul, Turkey. The sample of the study consists of 61 companies, containing both small and medium-sized enterprises, and large companies. The data collection methodology of the study is questionnaire survey. The content of the questionnaire survey is based on several previous studies. The major findings of the study are as follows: the most widely used product costing method is job costing; the complexity in production poses as the highest ranking difficulty in product costing; the most widely used three overhead allocation bases are prime costs, units produced, and direct labor cost; pricing decisions is the most important area where costing information is used; overall mean of the ratio of overhead to total cost is 34.48 percent for all industries; and the most important three management accounting practices are budgeting, planning and control, and cost-volume-profit analysis. Furthermore, decreasing profitability, increasing costs and competition, and economic crises are the factors, which increase the perceived importance of cost accounting. The findings indicate that companies perceive traditional management accounting tools still important. However, new management accounting practices such as strategic planning, and transfer pricing are perceived less important than traditional ones. Therefore, companies need to improve themselves in this aspect.

  13. Does Accumulated Knowledge Impact Academic Performance in Cost Accounting?

    Science.gov (United States)

    Alanzi, Khalid A.; Alfraih, Mishari M.

    2017-01-01

    Purpose: This quantitative study aims to examine the impact of accumulated knowledge of accounting on the academic performance of Cost Accounting students. Design/methodology/approach The sample consisted of 89 students enrolled in the Accounting program run by a business college in Kuwait during 2015. Correlation and linear least squares…

  14. Methodological aspects of accounting production cost of public sector entities

    Directory of Open Access Journals (Sweden)

    Людмила Геннадіївна Ловінська

    2015-09-01

    Full Text Available The necessity of obtaining objective information about the activities of the public sector in various areas of the production is defined. It is proved an expediency of development the Project of «Guidelines for the structure of production costs» on the basis of the approved in the public sector NP(SAPS 135 "Costs". The need for accounting costs by type of activity (operational, financial and investment is marked. The composition of production costs is defined

  15. 48 CFR 9905.506 - Cost accounting period-Educational institutions.

    Science.gov (United States)

    2010-10-01

    ...-Educational institutions. 9905.506 Section 9905.506 Federal Acquisition Regulations System COST ACCOUNTING... AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.506 Cost accounting period—Educational institutions....

  16. 77 FR 69422 - Cost Accounting Standards: Revision of the Exemption From Cost Accounting Standards for Contracts...

    Science.gov (United States)

    2012-11-19

    ... contract based on catalog pricing) to read `` ontracts or subcontracts for the acquisition of commercial... based on actual incurred costs for labor and materials. As explained in the preamble to the 1997 final... will avoid the allocation of costs to cost objectives based on actual contractor incurred costs.'' The...

  17. Energy Cost Accounting: Conventional and Flow-oriented Approaches

    Directory of Open Access Journals (Sweden)

    Bierer Annett

    2012-06-01

    Full Text Available In more and more companies, energy efficiency and energy cost come to the fore. The scope ranges from energy consumption and energy delivery cost to energy losses and the infrastruc-ture facilitating the use of energy. Their increasing importance asks for more trans¬parency of the cost of energy consumption, losses, and conservation potentials. However, despite of the identified relevance, no mature concepts exist to record energy-related cost in a way that con-sumption and losses become transparent. Consequently, based on the charac¬teris¬tics of the production factor energy, the paper presents options for a sophisticated energy cost accu¬mu¬la-tion and assignment in conventional cost accounting and flow cost accounting methodology.

  18. 75 FR 25981 - Cost Accounting Standards: Harmonization of Cost Accounting Standards 412 and 413 With the...

    Science.gov (United States)

    2010-05-10

    ... future. Financial statement accounting, on the other hand, is intended to report the change in an entity... accommodate evolving changes in financial accounting theory and reporting as well as Congressional changes to...-standing provisions and clearly identifies the special accounting required for harmonization....

  19. 48 CFR 9904.412 - Cost accounting standard for composition and measurement of pension cost.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard for composition and measurement of pension cost. 9904.412 Section 9904.412 Federal Acquisition... accounting standard for composition and measurement of pension cost....

  20. Use of a cost accounting system to evaluate costs of a VA special program.

    Science.gov (United States)

    Menke, T J; Wray, N P

    1999-04-01

    The Department of Veterans Affairs (VA) established six mobile clinics to provide care for rural veterans. Each was operated by a parent VA Medical Center (VAMC). To describe the use of a cost-accounting system which does not provide costs at the service or patient level to determine the costs of the mobile clinics. Costs per visit were compared among the mobile clinics with the parent VAMCs and with simulated fixed-location clinics. Cost data came from VA's Centralized Accounting for Local Management (CALM) data. Utilization data came from VA's outpatient file. Information was obtained from the VAMCs' fiscal services to reallocate costs among the CALM subaccounts to generate cost data that was comparable among the mobile clinics. Costs per visit for the mobile clinics were twice as high as those of the parent VAMCs. Costs per visit would be lower at fixed-location clinics unless the volume were substantially less than that provided by the mobile clinics. Differences between cost allocations for accounting purposes and research are likely to necessitate adjusting cost accounting data for research purposes. Fortunately, information from the accountants or primary data can lead to a cost database which is appropriate for research evaluations. In the mobile clinics study, the analysis of cost accounting data led to the conclusion that mobile clinics were not a cost-effective way in which to provide care to rural veterans.

  1. Correlation Cost - Performance in Terms of Management Accounting

    Directory of Open Access Journals (Sweden)

    Dumitru Ene

    2010-12-01

    Full Text Available Management accounting system is a useful tool for enterprise  management,  which aims to achieve performance piloting enterprise by promoting efficiency and effectiveness. To be successful in today's economic environment requires  the use of a calculations   system and management costs. Purpose of calculating costs is to identify cases not only transfer the cost objects. This approach shows the ability of the system for calculating the cost of providing an analysis linking financial performance of business processes and activities cost sale .The firms use type information in various forms in making decisions. The manager expects the management accounting a permanent assistance before, during and after the action, to define objectives, to understand whether the objectives are relevant and to measure performance.

  2. SCATS: SRB Cost Accounting and Tracking System handbook

    Science.gov (United States)

    Zorv, R. B.; Stewart, R. D.; Coley, G.; Higginbotham, M.

    1978-01-01

    The Solid Rocket Booster Cost Accounting and Tracking System (SCATS) which is an automatic data processing system designed to keep a running account of the number, description, and estimated cost of Level 2, 3, and 4 changes is described. Although designed specifically for the Space Shuttle Solid Rocket Booster Program, the ADP system can be used for any other program that has a similar structure for recording, reporting, and summing numbers and costs of changes. The program stores the alpha-numeric designators for changes, government estimated costs, proposed costs, and negotiated value in a MIRADS (Marshall Information Retrieval and Display System) format which permits rapid access, manipulation, and reporting of current change status. Output reports listing all changes, totals of each level, and totals of all levels, can be derived for any calendar interval period.

  3. Cost accounting for end-of-life care: recommendations to the field by the Cost Accounting Workgroup.

    Science.gov (United States)

    Seninger, Stephen; Smith, Dean G

    2004-01-01

    Accurate measurement of economic costs is prerequisite to progress in improving the care delivered to Americans during the last stage of life. The Robert Wood Johnson Excellence in End-of-Life Care national program assembled a Cost Accounting Workgroup to identify accurate and meaningful methods to measure palliative and end-of-life health care use and costs. Eight key issues were identified: (1) planning the cost analysis; (2) identifying the perspective for cost analysis; (3) describing the end-of-life care program; (4) identifying the appropriate comparison group; (5) defining the period of care to be studied; (6) identifying the units of health care services; (7) assigning monetary values to health care service units; and (8) calculating costs. Economic principles of cost measurement and cost measurement issues encountered by practitioners were reviewed and incorporated into a set of recommendations.

  4. A MANAGERIAL AND COST ACCOUNTING APPROACH OF CUSTOMER PROFITABILITY ANALYSIS

    Directory of Open Access Journals (Sweden)

    CARDOS Ildiko Reka

    2010-07-01

    Full Text Available In the last years many organizations realized that market orientation is essential to their success. Satisfying the needs of customers, offering them products and services which meet their desires and demands, customer loyalty can increase profitability for long term. After analyzing the existing journal literature in this field we would like to emphasize that managerial accounting, cost calculation methods and techniques, the analysis of costs provides relevant information when analyzing the customer’s profitability. We pay special attention on cost systems. An activity based costing approach takes customer profitability to new levels of accuracy and usefulness, provides the basis for creating, communicating and delivering value to the customers.

  5. 48 CFR 9905.505 - Accounting for unallowable costs-Educational institutions.

    Science.gov (United States)

    2010-10-01

    ... costs-Educational institutions. 9905.505 Section 9905.505 Federal Acquisition Regulations System COST... PRACTICES AND COST ACCOUNTING STANDARDS COST ACCOUNTING STANDARDS FOR EDUCATIONAL INSTITUTIONS 9905.505 Accounting for unallowable costs—Educational institutions....

  6. MANAGERIAL AND COST ACCOUNTING PRACTICES - A ROMANIAN OVERVIEW

    Directory of Open Access Journals (Sweden)

    CARDOS ILDIKO REKA

    2011-12-01

    for management in the decision making process but these information are produced using traditional managerial accounting practices, tools and techniques are preferred by Romanian organizations in the detriment of modern practices like activity based-costing or target costing. Implications - The results of our study represents a reference point for both researchers and practitioners who are willing to carry on future research in the field of managerial accounting. Originality/Value - This paper tries to fill a gap in the literature related to the Romanian managerial accounting systems and practices. Moreover, it present an overview of managerial accounting practices within Romanian companies giving the possibility to formulate suggestions and proposals for its future development and evolution.

  7. Computer-generated fiscal reports for food cost accounting.

    Science.gov (United States)

    Fromm, B; Moore, A N; Hoover, L W

    1980-08-01

    To optimize resource utilization for the provision of health-care services, well designed food cost accounting systems should facilitate effective decision-making. Fiscal reports reflecting the financial status of an organization at a given time must be current and representative so that managers have adequate data for planning and controlling. The computer-assisted food cost accounting discussed in this article can be integrated with other sub-systems and operations management techniques to provide the information needed to make decisions regarding revenues and expenses. Management information systems must be routinely evaluated and updated to meet the current needs of administrators. Further improvements in the food cost accounting system will be desirable whenever substantial changes occur within the foodservice operation at the University of Missouri-Columbia Medical Center or when advancements in computer technology provide more efficient methods for manipulating data and generating reports. Development of new systems and better applications of present systems could contribute significantly to the efficiency of operations in both health care and commercial foodservices. The computer-assisted food cost accounting system reported here might serve s a prototype for other management cost information systems.

  8. Environmental Cost Accounting – Assessing the Environmental Responsibility Effort

    Directory of Open Access Journals (Sweden)

    Florian Marcel Nuțǎ

    2012-05-01

    Full Text Available The paper’s aim is to evaluate different approaches of environmental cost accounting used aroundthe world. One of the main issues of modern enterprise is to affirm its responsible behavior and to connect itwith a positive economic benefit for the shareholders. Practically the management systems must find a way toaddress all the stakeholders’ interests and needs.

  9. 77 FR 69441 - Federal Acquisition Regulation; Information Collection; Cost Accounting Standards Administration

    Science.gov (United States)

    2012-11-19

    ... Regulation; Information Collection; Cost Accounting Standards Administration AGENCY: Department of Defense... approved information collection requirement concerning cost accounting standards administration. Public... comments identified by Information Collection 9000- 0129, Cost Accounting Standards Administration by...

  10. 48 CFR 30.604 - Processing changes to disclosed or established cost accounting practices.

    Science.gov (United States)

    2010-10-01

    ... disclosed or established cost accounting practices. 30.604 Section 30.604 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.604 Processing changes to disclosed or established cost accounting...

  11. 48 CFR 30.603 - Changes to disclosed or established cost accounting practices.

    Science.gov (United States)

    2010-10-01

    ... established cost accounting practices. 30.603 Section 30.603 Federal Acquisition Regulations System FEDERAL ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS COST ACCOUNTING STANDARDS ADMINISTRATION CAS Administration 30.603 Changes to disclosed or established cost accounting practices....

  12. Accounting of allocation of production enterprises’ overhead costs

    Directory of Open Access Journals (Sweden)

    О.V. Ivaniuta

    2016-12-01

    Full Text Available Taking into account the complexity of engineering technological cycles, the use of traditional approaches to the allocation of overhead costs at the researching enterprises is inexpedient and inefficient. The authors find out that to solve this problem it is not enough to choose only one base of allocation because the formed prime cost with such an approach will not meet the reality. That is why it is suggested to use a multilevel allocation of overhead costs. The proposed approach involves the allocation of overhead costs at the following levels: fixed and variable, with shops of main and auxiliary production, calculation stations, some orders. Each level involves the selection of individual allocation bases that are grouped on economic, technological and integrated ones.

  13. The system of account and control of logistics costs

    Directory of Open Access Journals (Sweden)

    Khayrullin Rustam Zinnatullovich

    Full Text Available The process of organization of civil engineering provides the delivery of construction materials, equipment to the civil engineering objects in the required quantities at the specified time. Effective tool for solving this problem is logistics. The basic components of logistics costs, which occupy the largest share in the sum of all logistics costs, are transportation costs and storage costs. The civil engineering industry is very promising for the use of outsourcing. The main part of works on providing material and technical resources in most cases is transferred to the outsourcing of other companies, including the group of companies forming the holding. In large holding companies the chain of movement of materials, goods and productions: purchase of materials and goods, completion materials, production structures, storage, movement, transportation, etc. may include several companies belonging in holding. The goods can be moved from one warehouse to another, with or without change of the owner of goods. Each company is obliged to show each movement of goods in their financial accounting. During the goods’ movement within a group of companies from one storage to another, from one owner to another, the total costs of the goods rise. Sales within a group of companies lead, as a rule, to a gain by one of the companies and the logistic expenses of another company. Selling to a consumer provides a profit to the seller company. Therefore, the problem of adequate allocation of logistics expenses and profits between separate legal entity and the task of continuous accounting and control of logistics costs and earnings in large companies, is vital. The automated system for accounting and controlling of logistics costs is suggested. The developed system allows controlling logistics costs of refining, storage and transportation for each ton, pieces, linear or square meters of the shipped cargoes. The System is based on complex algorithms of distribution

  14. Debate Regarding Measuring Accounting Value: Historical Cost against Fair Value

    Directory of Open Access Journals (Sweden)

    Victor Munteanu

    2015-12-01

    Full Text Available The transition from historical cost to fair value represents an option with major implications in accounting, because it is a complex process that requires tuning to today’s trends of national and global economy. We can state that with all the advantages of using historical cost it has its limitations and it is” getting old”. That doesn’t mean that will be abandoned but substituted when it is needed with another value. At present, the lack of historical value is inconceivable; many practitioners consider it to be the best method to evaluate assets.

  15. Historical Costs versus Fair Value Measurement in Financial Accounting

    OpenAIRE

    Dvořáková, Dana

    2009-01-01

    There are two important points in which in which we need assets and liabilities measured in financial accounting: on initial recognition and at a balance sheet day. Many International Financial Reporting Standards (IFRS) used the fair value measurement concept. But most of these standards use the fair value measurement method only at a balance sheet day. On initial recognition assets and liabilities are measured usually at costs. The IASB presented the discussion paper “Measurement Bases for ...

  16. The development and change study of cost accounting in the IT environment

    Institute of Scientific and Technical Information of China (English)

    Zilian Li; Qiumei Hu

    2015-01-01

    Relative to costs of computerized accounting, the cost accounting information further to get rid of the shackles of artificial accounting, reflecting a pure information management thinking, which contains a richer content, and traditional cost accounting theory a profound impact on the system. Clear understanding of the environment in the IT development process cost accounting will help us actively to promote cost accounting change, innovation and development.

  17. 76 FR 60357 - Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting Standards...

    Science.gov (United States)

    2011-09-29

    ... derived from 41 U.S.C. 1501. Cost Accounting Standards are rules governing the measurement, assignment... and 48 CFR Ch. 1 Federal Regulations; OMB Circulars, OFPP Policy Letters, and CASB Cost Accounting... Procurement Policy (OFPP) Policy Letters, and Cost Accounting Standards Board (CASB) Cost Accounting...

  18. A user-friendly approach to cost accounting in laboratory animal facilities.

    Science.gov (United States)

    Baker, David G

    2011-08-19

    Cost accounting is an essential management activity for laboratory animal facility management. In this report, the author describes basic principles of cost accounting and outlines steps for carrying out cost accounting in laboratory animal facilities. Methods of post hoc cost accounting analysis for maximizing the efficiency of facility operations are also described.

  19. The role of cost accounting in the university performance measurement in Portugal

    OpenAIRE

    Marques,Maria da Conceição da Costa

    2010-01-01

    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 budget with a limited base. Originally, it was designed to calculate real costs with the aim to determine the results. In public organizations, the aim of cost accounting, costs or management, c...

  20. Simulation Research of the TOC-Based Cost Accounting Impacting on Organizational Performance

    Institute of Scientific and Technical Information of China (English)

    MA Guo-feng; TU Mei-zeng; SHI Zhan-zhong

    2005-01-01

    After introducing a new management philosophy called Theory of Constraints (TOC), Dr Eli Goldratt applied it to the field of accounting, and formed a new set of measures for cost accounting. These measures are Throughput Contribution, Inventory and Operating Expenses. This paper applied the constraint-based cost accounting to three kinds of strategies decisions including contraction, cost and market, and uses the Gedunken experiment to do a contrastive research between the cost accounting based on TOC and the full-absorption cost accounting. The experiment proves that the cost accounting based on TOC outperforms the traditional cost accounting, and greatly improves organizational performance.

  1. Improving health care costing with resource consumption accounting.

    Science.gov (United States)

    Ozyapici, Hasan; Tanis, Veyis Naci

    2016-07-11

    Purpose - The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital. Design/methodology/approach - A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS). Findings - The study showed that, in contrast to a TCS, RCA considers the unused capacity, which is the difference between the work that can be performed based on current resources and the work that is actually being performed. Therefore, it assigns lower total costs to open and laparoscopic gallbladder surgeries. The study also showed that by separating costs into fixed and variable RCA allows managers to benefit from a pricing strategy based on the difference between the service's selling price and variable costs incurred in providing that service. Research limitations/implications - The limitation of this study is that, because of time constraints, the implementation was performed in the general surgery department only. However, since RCA is an advanced system that has the same application procedures for any department inside in a hospital, managers need only time gaps to implement this system to all parts of the hospital. Practical implications - This study concluded that RCA is better than a TCS for use in health care settings that have high overhead costs because it accurately assigns overhead costs to services by considering unused capacities incurred by a hospital. Consequently, this study provides insight into both measuring and managing unused capacities within the health care sector. This study also concluded that RCA helps health care administrators increase their competitive advantage by allowing them to determine the lowest

  2. IMPORTANCE AND ROLE OF COST ACCOUNTING IN COMPANY CRISIS MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Nemanja Todorović

    2011-01-01

    Full Text Available Company crisis could be defined asa process in a period of time that unexpectedlythreatesn the realization of the mission and goals ofthe company. As such, it has been present forseveral years both in highly developed countries ofthe world and in our country. The causes of thecrisis can be numerous, and the current crisis inour business is in many ways specific, and requiresa large extent and greater involvement ofmanagement structures in the detection andelimination of consequences caused by the crisis. Inthis regard, the management structure must focusattention to high-quality accounting - informationsupport, which results from adequately establishedconcept of managing accounting. Appropriate,timely and relevant information on economicperformance are necessary for its success, which atthe same time assume the role of control and/ordispositive crisis management instruments in thecompany. The information derived from managingaccounting as a quality base for decision makingshould enable recognition of symptoms and causesof the crisis, as well as crisis prevention andassessment. The paper recalls the specific and mostcommon causes of the crisis in the company, as oneof the important issues, especially in the globaleconomic crisis. In addition, the paper will pointout the importance of setting realistic goals andpossibilities to prevent the crisis. Finally, wehighlight the importance of cost accounting inorder to overcome the effects of the crisis.

  3. Accounting for Inventories as Service Producing Cost in Hospitals In According To Turkish Accounting Standard-2

    Directory of Open Access Journals (Sweden)

    Seyhan Çil Koçyiğit

    2011-03-01

    Full Text Available As known, service is an intangible concept. This prevents services to be stored and makes them impossible to be used in another time in the future. Thus, it is a matter of discussion to suppose the services (which occur in the hospitals as an intangible concept as inventory. There are some differences between Turkish uniform accounting system and Turkish accounting standards in stockpiling the service producing costs in hospitals. In this study, especially Turkish Accounting Standard-2 Inventories is considered regarding service inventories in order to emphasise the differences and guiding to apply this standard towards hospitals is aimed. Furthermore, a sample is issued in booking the service inventories in hospitals by using financials of Acıbadem Health Services CO. as the unique hospital written in İstanbul Stock Exchange. At the end of the study, more truthful results has been inspected by applying Turkish Accounting Standard-2 instead of current application by compliying with the matching principle as well.

  4. 48 CFR 9904.420 - Accounting for independent research and development costs and bid and proposal costs.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Accounting for independent research and development costs and bid and proposal costs. 9904.420 Section 9904.420 Federal Acquisition... Accounting for independent research and development costs and bid and proposal costs....

  5. SEPERATION OF COST AND EXPENDITURES IN ORCHARDS AND THE ADVANTAGES OF COST ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Ali Deran

    2013-07-01

    Full Text Available Strategic importance of agriculture sector has been increased by the recent developments in economics as well as changes in climate and accordingly the capital flow to the sector has increased. Today, it is well known that owners of large capitals have been invested on orchards. In the world and Turkey, international companies run many orchards in different countries at the same time. Many of these companies’ shares operated in stock exchange markets. In this context of these developments, the importance of agriculture accounting for agriculture and especially cost agriculture for agriculture has been increased. Furthermore, this importance is expected to increase in accordance with the process of world markets and Turkey’s accession process to European Union. In this study, cost and expenditure which are the main concepts of agricultural cost accounting and their advantages will be discussed.

  6. The use of the transition cost accounting system in health services research.

    Science.gov (United States)

    Azoulay, Arik; Doris, Nadine M; Filion, Kristian B; Caron, Joanna; Pilote, Louise; Eisenberg, Mark J

    2007-08-08

    The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

  7. The use of the transition cost accounting system in health services research

    Directory of Open Access Journals (Sweden)

    Pilote Louise

    2007-08-01

    Full Text Available Abstract The Transition cost accounting system integrates clinical, resource utilization, and financial information and is currently being used by several hospitals in Canada and the United States to calculate the costs of patient care. Our objectives were to review the use of hospital-based cost accounting systems to measure costs of treatment and discuss potential use of the Transition cost accounting system in health services research. Such systems provide internal reports to administrators for formulating major policies and strategic plans for future activities. Our review suggests that the Transition cost accounting information system may useful for estimating in-hospital costs of treatment.

  8. Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory

    OpenAIRE

    Ercument Okutmus

    2015-01-01

    Resource Consumption Accounting (RCA), which combines the systems of activity based costing and German cost accounting was developed as a result of the fact that traditional accounting systems remain insufficient especially in the dimension of managerial accounting and the managers cannot provide the necessary information for the period of making decisions. RCA was defined as a system of managerial accounting, which categorises costs as fixed and variable and supports managerial decision maki...

  9. 76 FR 53377 - Cost Accounting Standards; Allocation of Home Office Expenses to Segments

    Science.gov (United States)

    2011-08-26

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards; Allocation of... Procurement Policy (OFPP), Cost Accounting Standards Board (Board). ACTION: Notice of Discontinuation of Rulemaking. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS)...

  10. 78 FR 40665 - Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events

    Science.gov (United States)

    2013-07-08

    ... BUDGET Office of Federal Procurement Policy 48 CFR Part 9904 Cost Accounting Standards: CAS 413 Pension Adjustments for Extraordinary Events AGENCY: Cost Accounting Standards Board, Office of Federal Procurement... Policy (OFPP), Cost Accounting Standards (CAS) Board, is conducting fact-finding for the development of...

  11. 48 CFR 52.230-1 - Cost Accounting Standards Notices and Certification.

    Science.gov (United States)

    2010-10-01

    ... the current cost accounting period may not claim this exemption (4). Further, the exemption applies... award of a CAS-covered contract of $50 million or more or if, during its current cost accounting period... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Cost Accounting...

  12. Revision of cost items in the account classification of the company

    OpenAIRE

    Smejkalová, Kateřina

    2012-01-01

    The subject of the bachelor thesis "Revision of cost items in the account classification of the company" is primarily analytical accounts reduction of overheads in particular company. In addition to editing the account classification there are defined accounting contents analytical overheads. To accomplish the above there helps detailed analysis of problematic analytical accounts. The bachelor thesis also entitles a chapter about functioning of the costs accounting, including its function and...

  13. Cost Accounting as a Possible Solution for Financial Sustainability of Croatian Public Hospitals

    Directory of Open Access Journals (Sweden)

    Ivana Dražić Lutilsky

    2016-12-01

    Full Text Available The purpose of this paper is to present the current usage of cost accounting methodology in Croatian public hospitals through conducted empirical research and to provide opinions of accountants and financial officers regarding possible implementation of cost accounting methodology in public hospitals. In the paper, the authors analyze the accounting system in Croatian public hospitals, identifying the flaws of the current accounting system with regard to the recording and allocation of costs. National healthcare systems of different European countries provide a theoretical background for the usage of accrual accounting basis and cost accounting methodologies, showing better governance and financial sustainability of public hospitals which have introduced cost accounting methodology. The conducted empirical research shows that accountants and financial officers believe that the healthcare system in Croatia is ready for a change in the current accounting system based on the modified accrual basis through the implementation of accrual accounting basis and full costing approach to cost allocation. Full costing approach is also known as activity-based accounting method for cost allocation. The authors also recommend some initial steps for implementation of the new cost accounting system in Croatian public hospitals.

  14. DRG systems in Europe: variations in cost accounting systems among 12 countries.

    Science.gov (United States)

    Tan, Siok Swan; Geissler, Alexander; Serdén, Lisbeth; Heurgren, Mona; van Ineveld, B Martin; Redekop, W Ken; Hakkaart-van Roijen, Leona

    2014-12-01

    Diagnosis-related group (DRG)-based hospital payment systems have gradually become the principal means of reimbursing hospitals in many European countries. Owing to the absence or inaccuracy of costs related to DRGs, these countries have started to routinely collect cost accounting data. The aim of the present article was to compare the cost accounting systems of 12 European countries. A standardized questionnaire was developed to guide comprehensive cost accounting system descriptions for each of the 12 participating countries. The cost accounting systems of European countries vary widely by the share of hospital costs reimbursed through DRG payment, the presence of mandatory cost accounting and/or costing guidelines, the share of cost collecting hospitals, costing methods and data checks on reported cost data. Each of these aspects entails a trade-off between accuracy of the cost data and feasibility constraints. Although a 'best' cost accounting system does not exist, our cross-country comparison gives insight into international differences and may help regulatory authorities and hospital managers to identify and improve areas of weakness in their cost accounting systems. Moreover, it may help health policymakers to underpin the development of a cost accounting system. © The Author 2014. Published by Oxford University Press on behalf of the European Public Health Association. All rights reserved.

  15. Fair Value, an Alternative to Historical Cost in Accounting

    National Research Council Canada - National Science Library

    Marinela-Daniela Manea

    2013-01-01

    .... This paper proposes an valuation of the fair value concept based on entities realities - legal, accounting practices in that area, and taking into account the existing fiscal limitations. [PUBLICATION ABSTRACT

  16. The Medicare Cost Report and the limits of hospital accountability: improving financial accounting data.

    Science.gov (United States)

    Kane, N M; Magnus, S A

    2001-02-01

    Health policy makers, legislators, providers, payers, and a broad range of other players in the health care market routinely seek information on hospital financial performance. Yet the data at their disposal are limited, especially since hospitals' audited financial statements--the "gold standard" in hospital financial reporting--are not publicly available in many states. As a result, the Medicare Cost Report (MCR), filed annually by most U.S. hospitals in order to receive payment for treating Medicare patients, has become the primary public source of hospital financial information. However, financial accounting elements in the MCR are unreliable, poorly defined, and lacking in critical detail. Comparative analyses of MCRs and matched, audited financial statements reveal long-standing problems with the MCR's data, including major differences in reported profits; variations in the reporting of both revenues and expenses; an absence of relevant details, such as charity care, bad debt, operating versus nonoperating income, and affiliate transactions; an inconsistent classification of changes in net assets; and a failure to provide cash flow statements. Because of these problems, MCR financial data give only a limited and often inaccurate picture of the financial position of hospitals. Audited financial statements provide a more complete perspective, enabling analysts to address important questions left unanswered by the MCR data. Regulatory action is needed to create a national database of financial information based upon audited statements.

  17. QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT

    OpenAIRE

    Jucelia Appio Tibola; Amélia Silveira; Ilisangela Mais

    2012-01-01

    The aim in this research is to identify the quality attributes students perceive in cost management and accounting subjects. The subjects were 126 students who took the subjects Cost Applied to Administration, Cost Accounting and Cost Analysis, corresponding to all students in the semester during which the research was undertaken. Thus, a census study was adopted. The research institution is a public university that offers graduate (M.Sc. and Ph.D.) programs in Accountancy and Business Admini...

  18. Cost accounting in radiology: new directions and importance for policy.

    Science.gov (United States)

    Muchantef, Karl; Forman, Howard P

    2005-12-01

    The purpose of this article is to promote insight into radiology costs through improvements in assessing patient-level cost data. Accurate patient costing is a prerequisite for establishing a proper payment system-one where the price paid for a service approximates the cost of delivering that service. In the absence of an accurate payment scheme, margins can vary significantly from one patient to the next. The resulting financial incentives skew the radiology marketplace away from the provision of efficient and appropriate care toward the selection of patients whose costs are low relative to reimbursements.

  19. Financial costs of large carnivore translocations--accounting for conservation.

    Directory of Open Access Journals (Sweden)

    Florian J Weise

    Full Text Available Human-carnivore conflict continues to present a major conservation challenge around the world. Translocation of large carnivores is widely implemented but remains strongly debated, in part because of a lack of cost transparency. We report detailed translocation costs for three large carnivore species in Namibia and across different translocation scenarios. We consider the effect of various parameters and factors on costs and translocation success. Total translocation cost for 30 individuals in 22 events was $80,681 (US Dollars. Median translocation cost per individual was $2,393, and $2,669 per event. Median cost per cheetah was $2,760 (n = 23, and $2,108 per leopard (n = 6. One hyaena was translocated at a cost of $1,672. Tracking technology was the single biggest cost element (56%, followed by captive holding and feeding. Soft releases, prolonged captivity and orphaned individuals also increased case-specific costs. A substantial proportion (65.4% of the total translocation cost was successfully recovered from public interest groups. Less than half the translocations were confirmed successes (44.4%, 3 unknown with a strong species bias. Four leopards (66.7% were successfully translocated but only eight of the 20 cheetahs (40.0% with known outcome met these strict criteria. None of the five habituated cheetahs was translocated successfully, nor was the hyaena. We introduce the concept of Individual Conservation Cost (ICC and define it as the cost of one successfully translocated individual adjusted by costs of unsuccessful events of the same species. The median ICC for cheetah was $6,898 and $3,140 for leopard. Translocations are costly, but we demonstrate that they are not inherently more expensive than other strategies currently employed in non-lethal carnivore conflict management. We conclude that translocation should be one available option for conserving large carnivores, but needs to be critically evaluated on a case-by-case basis.

  20. Financial costs of large carnivore translocations--accounting for conservation.

    Science.gov (United States)

    Weise, Florian J; Stratford, Ken J; van Vuuren, Rudolf J

    2014-01-01

    Human-carnivore conflict continues to present a major conservation challenge around the world. Translocation of large carnivores is widely implemented but remains strongly debated, in part because of a lack of cost transparency. We report detailed translocation costs for three large carnivore species in Namibia and across different translocation scenarios. We consider the effect of various parameters and factors on costs and translocation success. Total translocation cost for 30 individuals in 22 events was $80,681 (US Dollars). Median translocation cost per individual was $2,393, and $2,669 per event. Median cost per cheetah was $2,760 (n = 23), and $2,108 per leopard (n = 6). One hyaena was translocated at a cost of $1,672. Tracking technology was the single biggest cost element (56%), followed by captive holding and feeding. Soft releases, prolonged captivity and orphaned individuals also increased case-specific costs. A substantial proportion (65.4%) of the total translocation cost was successfully recovered from public interest groups. Less than half the translocations were confirmed successes (44.4%, 3 unknown) with a strong species bias. Four leopards (66.7%) were successfully translocated but only eight of the 20 cheetahs (40.0%) with known outcome met these strict criteria. None of the five habituated cheetahs was translocated successfully, nor was the hyaena. We introduce the concept of Individual Conservation Cost (ICC) and define it as the cost of one successfully translocated individual adjusted by costs of unsuccessful events of the same species. The median ICC for cheetah was $6,898 and $3,140 for leopard. Translocations are costly, but we demonstrate that they are not inherently more expensive than other strategies currently employed in non-lethal carnivore conflict management. We conclude that translocation should be one available option for conserving large carnivores, but needs to be critically evaluated on a case-by-case basis.

  1. Environmental Management Accounting for Cleaner Production: Systematization of Material Flow Cost Accounting (MCFA) into Corporate Management System

    OpenAIRE

    NAKAJIMA, Michiyasu

    2011-01-01

    The purpose of this research is to consider the structure of a management system which supports countermeasures for the environment in the manufacturing process by Environmental Management Accounting and particularly by Material Flow Cost Accounting (MFCA) and the features of its management system.

  2. Using cost accounting data to improve clinical value.

    Science.gov (United States)

    Andrianos, J; Dykan, M

    1996-05-01

    Value in health care can be defined as the provision of appropriate care at appropriate cost. While appropriate care is the province of clinical providers, cost data usually is maintained by financial managers. Collaboration between clinical providers and financial managers therefore is essential if optimum value is to be created. To this end, cost data are frequently given to providers for use in clinical care improvement projects. One such project has been implemented successfully at Virginia Mason Medical Center, Seattle, Washington.

  3. 76 FR 79545 - Cost Accounting Standards: Change to the CAS Applicability Threshold for the Inflation Adjustment...

    Science.gov (United States)

    2011-12-22

    ... BUDGET Office of Federal Procurement Policy 48 CFR Parts 9901 and 9903 Cost Accounting Standards: Change... Accounting Standards Board. ACTION: Final rule. SUMMARY: The Office of Federal Procurement Policy (OFPP), Cost Accounting Standards (CAS) Board (Board), has adopted, without change from the interim rule,...

  4. 17 CFR 256.01-5 - Determination of service cost accounting.

    Science.gov (United States)

    2010-04-01

    ... accounting. 256.01-5 Section 256.01-5 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION... accounting. Service at cost and fair allocation of costs require, first of all, an accurate accounting for the elements which make up the aggregate expense of conducting the business of the service company....

  5. 48 CFR 52.230-7 - Proposal Disclosure-Cost Accounting Practice Changes.

    Science.gov (United States)

    2010-10-01

    ... Provisions and Clauses 52.230-7 Proposal Disclosure—Cost Accounting Practice Changes. As prescribed in 30.201-3(c), insert the following provision: Proposal Disclosure—Cost Accounting Practice Changes (APR 2005... Accounting Practice Changes. 52.230-7 Section 52.230-7 Federal Acquisition Regulations System...

  6. 48 CFR 52.230-6 - Administration of Cost Accounting Standards.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 2 2010-10-01 2010-10-01 false Administration of Cost... Clauses 52.230-6 Administration of Cost Accounting Standards. As prescribed in 30.201-4(d)(1), insert the following clause: Administration of Cost Accounting Standards (JUN 2010) For the purpose of...

  7. As Easy as ABC: Re-engineering the Cost Accounting System.

    Science.gov (United States)

    Trussel, John M.; Bitner, Larry N.

    1996-01-01

    To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

  8. As Easy as ABC: Re-engineering the Cost Accounting System.

    Science.gov (United States)

    Trussel, John M.; Bitner, Larry N.

    1996-01-01

    To be useful for management decision making, the college or university's cost accounting system must capture and measure improvements. Activity-based costing (ABC), which determines more accurately the full costs of services and products, tracks improvements and should proceed alongside reengineering of institutional accounting. Guidelines are…

  9. FINANCIAL ACCOUNTING STAGES OF FORMATION OF THE COST OF THE HOUSING AND COMMUNAL SERVICES

    Directory of Open Access Journals (Sweden)

    V. Alferov

    2016-01-01

    Full Text Available In the article the features of the accounting of costs and expenses for the provision of utility services are considered, and the formation of recording the cost of housing and communal services, and on this basis the order of the stages of formation of accounting cost of housing and communal services of municipal enterprises is proposed.

  10. 18 CFR 367.4031 - Account 403.1, Depreciation expense for asset retirement costs.

    Science.gov (United States)

    2010-04-01

    ..., Depreciation expense for asset retirement costs. 367.4031 Section 367.4031 Conservation of Power and Water... § 367.4031 Account 403.1, Depreciation expense for asset retirement costs. This account must include the depreciation expense for asset retirement costs included in service company property....

  11. 18 CFR 367.4571 - Account 457.1, Direct costs charged to associate companies.

    Science.gov (United States)

    2010-04-01

    ... costs charged to associate companies. 367.4571 Section 367.4571 Conservation of Power and Water... costs charged to associate companies. This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for associate companies...

  12. Do Falling Iceberg Costs Account for US Export Growth?

    OpenAIRE

    George Alessandria

    2009-01-01

    We study the growth in the share of US manufactured output exported from 1987 to 2002 through the lens of the Melitz (2003) model, a monopolistically competitive model with heterogenous producers and fixed costs of exporting. Using the model, we infer that iceberg costs fell from approximately 54 percent in 1987 to nearly 41 percent in 2002. We then take a version of the model calibrated to match the employment size distribution and characteristic of exporters in 1987 and use it to measure th...

  13. 48 CFR 1652.216-71 - Accounting and Allowable Cost.

    Science.gov (United States)

    2010-10-01

    ... contract charge without further definition or explanation, it means a requirement imposed by State law upon..., and reasonable in accordance with the terms of the contract and with the cost principles of the... MANAGEMENT FEDERAL EMPLOYEES HEALTH BENEFITS ACQUISITION REGULATION CLAUSES AND FORMS CONTRACT CLAUSES Texts...

  14. Cost accounting of radiological examinations. Cost analysis of radiological examinations of intermediate referral hospitals and general practice.

    Science.gov (United States)

    Lääperi, A L

    1996-01-01

    The purpose of this study was to analyse the cost structure of radiological procedures in the intermediary referral hospitals and general practice and to develop a cost accounting system for radiological examinations that takes into consideration all relevant cost factors and is suitable for management of radiology departments and regional planning of radiological resources. The material comprised 174,560 basic radiological examinations performed in 1991 at 5 intermediate referral hospitals and 13 public health centres in the Pirkanmaa Hospital District in Finland. All radiological departments in the hospitals were managed by a specialist in radiology. The radiology departments at the public health care centres operated on a self-referral basis by general practitioners. The data were extracted from examination lists, inventories and balance sheets; parts of the data were estimated or calculated. The radiological examinations were compiled according to the type of examination and equipment used: conventional, contrast medium, ultrasound, mammography and roentgen examinations with mobile equipment. The majority of the examinations (87%) comprised conventional radiography. For cost analysis the cost items were grouped into 5 cost factors: personnel, equipment, material, real estate and administration costs. The depreciation time used was 10 years for roentgen equipment, 5 years for ultrasound equipment and 5 to 10 years for other capital goods. An annual interest rate of 10% was applied. Standard average values based on a sample at 2 hospitals were used for the examination-specific radiologist time, radiographer time and material costs. Four cost accounting versions with varying allocation of the major cost items were designed. Two-way analysis of variance of the effect of different allocation methods on the costs and cost structure of the examination groups was performed. On the basis of the cost analysis a cost accounting program containing both monetary and

  15. Using the Student Research Project to Integrate Macroeconomics and Statistics in an Advanced Cost Accounting Course

    Science.gov (United States)

    Hassan, Mahamood M.; Schwartz, Bill N.

    2014-01-01

    This paper discusses a student research project that is part of an advanced cost accounting class. The project emphasizes active learning, integrates cost accounting with macroeconomics and statistics by "learning by doing" using real world data. Students analyze sales data for a publicly listed company by focusing on the company's…

  16. 48 CFR 52.230-5 - Cost Accounting Standards-Educational Institution.

    Science.gov (United States)

    2010-10-01

    ...-Educational Institution. 52.230-5 Section 52.230-5 Federal Acquisition Regulations System FEDERAL ACQUISITION... Clauses 52.230-5 Cost Accounting Standards—Educational Institution. As prescribed in 30.201-4(e), insert the following clause: Cost Accounting Standards—Educational Institution (OCT 2010) (a) Unless...

  17. 75 FR 3236 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2010-01-20

    ... and the provision at 52.230-5 include pertinent rules and regulations related to the Cost Accounting... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCIES: Department of...-0129). SUMMARY: Under the provisions of the Paperwork Reduction Act of 1995 (44 U.S.C. Chapter 35),...

  18. Accounting treatment of software development costs according to applicable accounting standards

    Directory of Open Access Journals (Sweden)

    Dilyana Markova

    2017-05-01

    Full Text Available The growth of the software sector worldwide is ahead of the creation and updating of accounting standards that regulate the reporting of the products and services it creates. Applicable standards across countries are interpreted differently and that lead to incomplete reports. This impose the adoption and application of explanations to give a specific guidelines and rules on the accounting treatment of R & D expenditure at each phase of the software project life cycle and disclosure of the information in the financial statements.

  19. Study on environmental cost accounting under low-carbon economy

    Science.gov (United States)

    Pei, Zhoukun

    2017-03-01

    With the strengthen of people's ability to use and transform nature, on the one hand, people acquire more resources from nature and make life more comfortable, on the other hand, the amount of waste that people emit has also increased rapidly. Excessive excavation of resources and disposal of waste emissions led to the deterioration of the environment, affecting the country's sustainable development and the Earth's ecological balance. In this paper, from the perspective of low-carbon economy, to explore corporate environmental cost recognition, measurement, collection, distribution methods, expectations for the relevant enterprises, especially high-polluting, high-emission energy-based enterprises to learn from.

  20. METHODOLOGICAL BASES OF PRACTICAL APPLICATION OF PRODUCTION COSTS MANAGEMENT ACCOUNTING AT OIL AND FAT ENTERPRISES

    Directory of Open Access Journals (Sweden)

    E. Mykhalska

    2014-12-01

    Full Text Available Implementing of models of production costs management accounting in response to responsibility centers into Ukrainian oil and fat enterprises is the aim of their full optimization in terms of current competitive market. Setting production costs as an object of every single responsibility center will enable to update the whole range of accounting operations on costs paperwork, used raw and other materials assessment, cost recovery from labour costs with benefits-related deduction, depreciation recovery due to season production variability, services distribution of auxiliary and service departments and general production costs. In this regard, referring to the current costs accounting at oil and fat enterprises of Ukraine it should be admitted that the main purpose of the article is to explore the above-mentioned issues.

  1. 18 CFR 367.4572 - Account 457.2, Indirect costs charged to associate companies.

    Science.gov (United States)

    2010-04-01

    ... costs charged to associate companies. 367.4572 Section 367.4572 Conservation of Power and Water..., Indirect costs charged to associate companies. This account must include recovery of those indirect costs that cannot be separately identified to a single or group of associate companies and therefore must be...

  2. COST ACCOUNTING AS THE KEY INFORMATION CORE OF THE COMPANY MANAGEMENT

    Directory of Open Access Journals (Sweden)

    Radmila Jablan STEFANOVIĆ

    2010-12-01

    Full Text Available The management is expected to lead the company towards the achievement of set objectives which, in the contemporary settings of marked external and internal complexity, inevitably requires sophisticated expert knowledge and skills, as well as quality information support. Cost accounting generates cost and performance information with the goal of qualitatively meeting information needs of, above all, internal users. It represents the essential part of the company’s accounting information system as a whole and it is often stressed as the key information core and a reliable information support for the company’s management in performing their managerial activities. The contemporary business environment inevitably requires the restructuring of cost accounting and new approaches to costing and cost management, in the attempt to improve the quality of cost information that has always been the object of particular interest. Moreover, only a flexibly designed cost accounting information system can qualitatively respond to the increasingly numerous and various information requirements. In this paper we discuss the role cost accounting has in offering adequate information support to managers at all managerial levels. We emphasize some of the new tools, techniques, concepts and approaches to costing and cost management

  3. Modern concepts of cost accounting: A review of the ABC method specific features

    Directory of Open Access Journals (Sweden)

    Trklja Radmila

    2014-01-01

    Full Text Available New business conditions, in which the presence of turbulent changes in the environment are extremely obvious, demand, much more than before, relevant and reliable information which represent an essential support for the management in all the stages of decision making processes. In the countries with developed market and competitive economies, new approaches, philosophies, concepts and techniques in the field of expense accounting appear. The development of high technology businesses and the appearance of business globalisation raise the question of the quality of accounting information obtained using traditional methods of cost accounting and it is necessary to change the concept of establishing product costs. According to this, management accounting should ensure an informational support for managing businesses which are based on customers' demands, internal processes, continuous business improvement etc. It is only possible with the application of modern concepts of cost accounting, which will ensure efficient of cost management and business management in modern business conditions.

  4. FORMATION OF EXPENSES AND CALCULATION OF COST PRICE LIVESTOCK PRODUCTS IN MANAGEMENT ACCOUNTING SYSTEM

    Directory of Open Access Journals (Sweden)

    Azieva Z. I.

    2016-09-01

    Full Text Available In order to effectively manage the organization senior managers need information on the performance of the centers of responsibility and profitability of major products. Therefore, the leadership task is to select a cost accounting system, which would provide the information needed to assess economic performance and management of the various departments. In the article, we consider the concept of methods of calculation of the cost price of livestock products by a direct-costing system, its feature, rationality and also shortcomings and dignity in current economic conditions. Based on the theoretical literature of national scientists on the overhead allocation methods, the authors developed the stages of distribution of indirect expenses between the objects of calculation. Based on the data of "Nezamaevskoe" we specify the composition and structure of costs in dairy farming that improve analytic accounting, and on this basis the validity of management decisions; a classification of costs underlying the modeling of accounting management. The authors proposed a method of accounting of variable and fixed costs in accounting and reflected in the accounting system of marginal income, as well as recommendations to improve the organization of management accounting costs

  5. A critical review of accounting and economic methods for estimating the costs of addiction treatment.

    Science.gov (United States)

    Cartwright, William S

    2008-04-01

    Researchers have been at the forefront of applying new costing methods to drug abuse treatment programs and innovations. The motivation for such work has been to improve costing accuracy. Recent work has seen applications initiated in establishing charts of account and cost accounting for service delivery. As a result, researchers now have available five methods to apply to the costing of drug abuse treatment programs. In all areas of costing, there is room for more research on costing concepts and measurement applications. Additional work would be useful in establishing studies with activity-based costing for both research and managerial purposes. Studies of economies of scope are particularly relevant because of the integration of social services and criminal justice in drug abuse treatment. In the long run, managerial initiatives to improve the administration and quality of drug abuse treatment will benefit directly from research with new information on costing techniques.

  6. Theoretical Structure of Cost Accounting%论成本会计的理论结构

    Institute of Scientific and Technical Information of China (English)

    姚正海

    2011-01-01

    成本会计是会计学相对独立的一个分支学科,其理论构成有成本会计的目标、假设、对象、原则等要素。这些要素是一个有机联系的整体。其中,成本会计目标属于成本会计理论结构的最高层次,也是成本会计理论的基石。成本会计的假设规定了成本会计运行的前提和制约条件;成本会计对象及要素的确认和计量,体现了成本会计目标的具体要求;成本会计原则作为成本会计工作的基本指导方针和实务处理的具体规范,是保证成本会计目标得以实现的强有力手段。%Cost accounting is an independent branch subject of accounting, involving target, hypothesis, object, and principle of cost accounting in theory. These factors are well-organlzed. The target of cost accounting is the top level of its theoretical structure and the foundation of cost accounting. Hypothesis of cost accounting stipulates the precondition and constraint of operation of cost accounting; confirmarian and measurement of its target and dement indicates the concrete requirement of its target; as a basic guideline of cost accounting and a concrete norm of accotmting practice, the principle of test accounting is an effective means to realize the target of cost accounting.

  7. Current State and Issues of Logistics Cost Accounting and Management in Malaysia

    OpenAIRE

    Zakariah, Sahidah; Pyeman, Jaafar

    2013-01-01

    Background: Logistics cost is an important factor affecting the competitiveness on both macro (national) and micro level (firms). Logistics cost indicates the performance of logistics industry, efficiency level and its competitiveness. Research Problem: Despite of its significance, current state of logistics cost accounting and management in Malaysia has not properly addressed and the issues surround logistics cost measurement remains incoherent. Aim of research: The purpose o...

  8. Full cost accounting in the analysis of separated waste collection efficiency: A methodological proposal.

    Science.gov (United States)

    D'Onza, Giuseppe; Greco, Giulio; Allegrini, Marco

    2016-02-01

    Recycling implies additional costs for separated municipal solid waste (MSW) collection. The aim of the present study is to propose and implement a management tool - the full cost accounting (FCA) method - to calculate the full collection costs of different types of waste. Our analysis aims for a better understanding of the difficulties of putting FCA into practice in the MSW sector. We propose a FCA methodology that uses standard cost and actual quantities to calculate the collection costs of separate and undifferentiated waste. Our methodology allows cost efficiency analysis and benchmarking, overcoming problems related to firm-specific accounting choices, earnings management policies and purchase policies. Our methodology allows benchmarking and variance analysis that can be used to identify the causes of off-standards performance and guide managers to deploy resources more efficiently. Our methodology can be implemented by companies lacking a sophisticated management accounting system.

  9. IMPLICATIONS AND OPPORTUNITIES REGARDING THE ORGANIZATION OF QUALITY COST MANAGEMENT ACCOUNTING

    Directory of Open Access Journals (Sweden)

    ION IONESCU

    2014-02-01

    Full Text Available Taking into considerations the obvious importance of the concept of quality, the inevitable question arises "What is the cost of quality?", clearly reaching the notion of "cost". It would seem absolutely logical and natural, that when we are referring to the total quality cost, from the professional point of view, to have an accountant that should take care of recording and supply of all the necessary data in terms of the inventory of this cost. The practical reality, however, shows that the accounting side of an economic entity does not provide comprehensive information regarding a complete definition of the quality cost. From this perspective, the present paper aims to consider a relevant discussion on the necessity and importance of the existence of the management accounting regarding the cost of quality

  10. Control and Analysis of Costs Based On Results Account of the ABC method

    Directory of Open Access Journals (Sweden)

    Sorinel Capusneanu

    2011-10-01

    Full Text Available This paper presents a modality of control and cost analysis based on the results account of Activity-Based Costing method. The results account model and situations for determining deviations are presented based on the purpose, composition and classification in the existing literature. There are presented the statements for determining costs deviations resulting from their control and analysis in terms of pilot indicators, all highlighted by a case study application. The article ends with the authors' conclusions about the advantages of these syntheses accounting statements specific to ABC method and using it as a main source of rapid and accurate decision-making for the management at interentity level.

  11. Cost account in agriculture with particular accordance to requirements of decision making process and controls

    Directory of Open Access Journals (Sweden)

    Tomasz Kondraszuk

    2009-01-01

    Full Text Available The article presents cost account applicability in the agricultural companies regarding the general theory of economic and organisation of enterprises. The main focus was laid down to analyse the unit total cost account with variable costs and their applicability in three spheres: stock valuation and profit, requirements of planning and decision making processes and controlling. It was concluded that cost calculation at the level of agricultural enterprise should be an inherent element of integrated information system at the level of registry, planning, decision making and control.

  12. THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

    Directory of Open Access Journals (Sweden)

    Manea Marinela-Daniela

    2011-12-01

    Full Text Available The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in an essential leadership instrument. Under these circumstances, there is the attempt to identify a dialogue form between accounting norms and policies, between the freedom to choose accounting procedures and the obligation to provide users with credible relevant information. The present work aims to make a thorough analysis of fair value adjustment - version of the depreciated replacement cost - which is specific to specialized corporal immobilized assets seldom commercialized on the market, by starting from the approaches and concepts existing in specialized literature, while afterwards it will carry out a comparative study between normative provisions and the concrete reality of Romanian accounting practice. Aware that fair value adjustment represents the profession of assessment experts, the presents work aims to present the potential models for quantifying fair value, which is an useful information basis for accounting professionals who have one more instrument at their disposal, for effectively and practically applying IRFS norms. Acknowledgement: This work was cofinanced from the European Social Fund through Sectorial Operational Programme Human Resources Development 2007-2013, project number POSDRU/1.5/S/59184 Performance and excellence in postdoctoral research in Romanian economics science domain.,institution:Alexandru Ioan Cuza - University of Iasi, period: 01.11.2010 - 30.04.2013, tutor: Ph.D. Professor Vasile Cocris

  13. Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

    National Research Council Canada - National Science Library

    Vogl, Matthias

    2012-01-01

    The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level...

  14. Information system "Tax accounting": methods and tools for assessing total cost of ownership

    National Research Council Canada - National Science Library

    Rodina Olga Valerevna

    2013-01-01

    In this article the model of TCO a software product for automation tax accounting is developed, the methodical and instrumental providing of calculations the total cost of ownership the information...

  15. Cost accounting models used for price-setting of health services: an international review.

    Science.gov (United States)

    Raulinajtys-Grzybek, Monika

    2014-12-01

    The aim of the article was to present and compare cost accounting models which are used in the area of healthcare for pricing purposes in different countries. Cost information generated by hospitals is further used by regulatory bodies for setting or updating prices of public health services. The article presents a set of examples from different countries of the European Union, Australia and the United States and concentrates on DRG-based payment systems as they primarily use cost information for pricing. Differences between countries concern the methodology used, as well as the data collection process and the scope of the regulations on cost accounting. The article indicates that the accuracy of the calculation is only one of the factors that determine the choice of the cost accounting methodology. Important aspects are also the selection of the reference hospitals, precise and detailed regulations and the existence of complex healthcare information systems in hospitals.

  16. Current state and prospects of cost accounting enterprises oil and fat industry

    Directory of Open Access Journals (Sweden)

    I.M. Vygivska

    2015-06-01

    Full Text Available The article analyzes the current state oil and fat industry of Ukraine and described the trend of the industry of agriculture. Revealed the pressing problems of accounting of expenses oil and fat industry, identified cost centers and their composition, raw materials, products and waste as well as the directions of economic activity (of species that cause costs to increase efficiency of resource potential sub the object management capabilities and optimize its financial results. The study singles out areas of improvement of organizational and methodological aspects of the accounting of expenses oil and fat industry, in particular in terms of internal accounting proposed disclosure of costs to activities, types of oil and fat products, cost centers and production waste, contributing optimization of production costs and expenses of the entity as a whole

  17. Cost analysis and the practicing radiologist/manager: an introduction to managerial accounting.

    Science.gov (United States)

    Forman, H P; Yin, D

    1996-06-01

    Cost analysis is inherently one of the most tedious tasks falling on the shoulders of any manager. In today's world, whether in a service business such as radiology or medicine or in a product line such as car manufacturing, accurate cost analysis is critical to all aspects of management: marketing, competitive strategy, quality control, human resource management, accounting (financial), and operations management, to name but a few. This is a topic that we will explore with the intention of giving the radiologist/manager the understanding and the basic skills to use cost analysis efficiently, making sure that major financial decisions are being made with adequate cost information, and showing that cost accounting is really managerial accounting in that it pays little attention to the bottom line of financial statements but places much more emphasis on equipping managers with the information to determine budgets, prices, salaries, and incentives and influences capital budgeting decisions through an understanding of product profitability rather than firm profitability.

  18. Cost Accounting: Problems and Research Related to Cost Definitions and Collection of Data

    Science.gov (United States)

    Lyons, John M.

    1978-01-01

    Recent evidence suggests that traditional cost analysis may not be the most appropriate way to justify educational budgets. This article suggests that using constructed cost models to develop operating budget requests can help ensure that the distinction between legitimate information needs and managerial autonomy is maintained. (LBH)

  19. 18 CFR 367.4160 - Account 416, Costs and expenses of merchandising, jobbing and contract work.

    Science.gov (United States)

    2010-04-01

    ... expenses of merchandising, jobbing and contract work. 367.4160 Section 367.4160 Conservation of Power and... § 367.4160 Account 416, Costs and expenses of merchandising, jobbing and contract work. (a) This account... sales rooms. (8) Maintaining display counters and other equipment used in merchandising. (9) Arranging...

  20. 78 FR 13675 - Federal Acquisition Regulation; Submission for OMB Review; Cost Accounting Standards Administration

    Science.gov (United States)

    2013-02-28

    ... accounting practice change, the total potential impact of the change on contracts containing a CAS provision... Regulation; Submission for OMB Review; Cost Accounting Standards Administration AGENCY: Department of Defense...: Under the provisions of the Paperwork Reduction Act, the Regulatory Secretariat will be submitting...

  1. Carbon accounting and cost estimation in forestry projects using CO2Fix V.3

    NARCIS (Netherlands)

    Groen, T.A.; Nabuurs, G.J.; Schelhaas, M.J.

    2006-01-01

    Carbon and financial accounting of projects in the Land Use, Land-Use Change and Forestry sector is a topic of hot debate. Large uncertainty remains concerning the carbon dynamics, the way they should be accounted and the cost efficiency of the projects. Part of the uncertainty can be alleviated by

  2. A Trial of Nursing Cost Accounting using Nursing Practice Data on a Hospital Information System.

    Science.gov (United States)

    Miyahira, Akiko; Tada, Kazuko; Ishima, Masatoshi; Nagao, Hidenori; Miyamoto, Tadashi; Nakagawa, Yoshiaki; Takemura, Tadamasa

    2015-01-01

    Hospital administration is very important and many hospitals carry out activity-based costing under comprehensive medicine. However, nursing cost is unclear, because nursing practice is expanding both quantitatively and qualitatively and it is difficult to grasp all nursing practices, and nursing cost is calculated in many cases comprehensively. On the other hand, a nursing information system (NIS) is implemented in many hospitals in Japan and we are beginning to get nursing practical data. In this paper, we propose a nursing cost accounting model and we simulate a cost by nursing contribution using NIS data.

  3. Accounting for logistics’ costs at small and middle-sized commercial enterprises

    OpenAIRE

    Kowalak, Robert

    2016-01-01

    Possibilities of using accounting for logistics’ costs at small and middle-sized commercial enterprises have been presented in the article. These enterprises have to compete with large-scale commercial networks, which causes the necessity of optimization of transport and storage costs.

  4. 48 CFR 9904.409 - Cost accounting standard-depreciation of tangible capital assets.

    Science.gov (United States)

    2010-10-01

    ... 48 Federal Acquisition Regulations System 7 2010-10-01 2010-10-01 false Cost accounting standard-depreciation of tangible capital assets. 9904.409 Section 9904.409 Federal Acquisition Regulations System COST...—depreciation of tangible capital assets....

  5. Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany.

    Science.gov (United States)

    Vogl, Matthias

    2012-08-30

    The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the "one hospital" approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the "one hospital" model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital's cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level.

  6. Assessing DRG cost accounting with respect to resource allocation and tariff calculation: the case of Germany

    Science.gov (United States)

    2012-01-01

    The purpose of this paper is to analyze the German diagnosis related groups (G-DRG) cost accounting scheme by assessing its resource allocation at hospital level and its tariff calculation at national level. First, the paper reviews and assesses the three steps in the G-DRG resource allocation scheme at hospital level: (1) the groundwork; (2) cost-center accounting; and (3) patient-level costing. Second, the paper reviews and assesses the three steps in G-DRG national tariff calculation: (1) plausibility checks; (2) inlier calculation; and (3) the “one hospital” approach. The assessment is based on the two main goals of G-DRG introduction: improving transparency and efficiency. A further empirical assessment attests high costing quality. The G-DRG cost accounting scheme shows high system quality in resource allocation at hospital level, with limitations concerning a managerially relevant full cost approach and limitations in terms of advanced activity-based costing at patient-level. However, the scheme has serious flaws in national tariff calculation: inlier calculation is normative, and the “one hospital” model causes cost bias, adjustment and representativeness issues. The G-DRG system was designed for reimbursement calculation, but developed to a standard with strategic management implications, generalized by the idea of adapting a hospital’s cost structures to DRG revenues. This combination causes problems in actual hospital financing, although resource allocation is advanced at hospital level. PMID:22935314

  7. Cost unit accounting based on a clinical pathway: a practical tool for DRG implementation.

    Science.gov (United States)

    Feyrer, R; Rösch, J; Weyand, M; Kunzmann, U

    2005-10-01

    Setting up a reliable cost unit accounting system in a hospital is a fundamental necessity for economic survival, given the current general conditions in the healthcare system. Definition of a suitable cost unit is a crucial factor for success. We present here the development and use of a clinical pathway as a cost unit as an alternative to the DRG. Elective coronary artery bypass grafting was selected as an example. Development of the clinical pathway was conducted according to a modular concept that mirrored all the treatment processes across various levels and modules. Using service records and analyses the process algorithms of the clinical pathway were developed and visualized with CorelTM iGrafix Process 2003. A detailed process cost record constituted the basis of the pathway costing, in which financial evaluation of the treatment processes was performed. The result of this study was a structured clinical pathway for coronary artery bypass grafting together with a cost calculation in the form of cost unit accounting. The use of a clinical pathway as a cost unit offers considerable advantages compared to the DRG or clinical case. The variance in the diagnoses and procedures within a pathway is minimal, so the consumption of resources is homogeneous. This leads to a considerable improvement in the value of cost unit accounting as a strategic control instrument in hospitals.

  8. Integration of water footprint accounting and costs for optimal pulp supply mix in paper industry

    DEFF Research Database (Denmark)

    Manzardo, Alessandro; Ren, Jingzheng; Piantella, Antonio

    2014-01-01

    studies have focused on these aspects, but there have been no previous reports on the integrated application of raw material water footprint accounting and costs in the definition of the optimal supply mix of chemical pulps from different countries. The current models that have been applied specifically...... that minimizes the water footprint accounting results and costs of chemical pulp, thereby facilitating the assessment of the water footprint by accounting for different chemical pulps purchased from various suppliers, with a focus on the efficiency of the production process. Water footprint accounting......Chemical pulp is one of the most important raw materials used in the paper industry. This material is known to make a significant contribution to the water footprint and cost of final paper products; therefore, chemical pulp is crucial in determining the competitiveness of final products'. Several...

  9. A simulation model of hospital management based on cost accounting analysis according to disease.

    Science.gov (United States)

    Tanaka, Koji; Sato, Junzo; Guo, Jinqiu; Takada, Akira; Yoshihara, Hiroyuki

    2004-12-01

    Since a little before 2000, hospital cost accounting has been increasingly performed at Japanese national university hospitals. At Kumamoto University Hospital, for instance, departmental costs have been analyzed since 2000. And, since 2003, the cost balance has been obtained according to certain diseases for the preparation of Diagnosis-Related Groups and Prospective Payment System. On the basis of these experiences, we have constructed a simulation model of hospital management. This program has worked correctly at repeated trials and with satisfactory speed. Although there has been room for improvement of detailed accounts and cost accounting engine, the basic model has proved satisfactory. We have constructed a hospital management model based on the financial data of an existing hospital. We will later improve this program from the viewpoint of construction and using more various data of hospital management. A prospective outlook may be obtained for the practical application of this hospital management model.

  10. QUALITY ATTRIBUTES IN COST MANAGEMENT AND ACCOUNTING SUBJECTS: THE STUDENTS’ VIEWPOINT

    Directory of Open Access Journals (Sweden)

    Jucelia Appio Tibola

    2012-11-01

    Full Text Available The aim in this research is to identify the quality attributes students perceive in cost management and accounting subjects. The subjects were 126 students who took the subjects Cost Applied to Administration, Cost Accounting and Cost Analysis, corresponding to all students in the semester during which the research was undertaken. Thus, a census study was adopted. The research institution is a public university that offers graduate (M.Sc. and Ph.D. programs in Accountancy and Business Administration, particularly in the South of Brazil. An exploratory and qualitative research design was used in the first part and a descriptive and quantitative design in the second. Data were collected with the help of a structured questionnaire with open questions, applying the Critical Incident Technique. Content Analysis was used to classify and categorize the respondents’ answers into units of meaning. In the second phase, these categories were transformed into categorical variables and analyzed through statistical procedures. The results evidenced that the quality attributes constituted an Axis. In the Cost Analysis subjects, they privileged the lecturer’s quality. In Cost Accounting, the students evidenced the teacher’s commitment and the application of practical examples as a relevant attribute. In Cost Applied to Administration, the results indicated that understanding about the subject, clarification of doubts and the lecturer’s didactics served as quality attributes.

  11. Fair Value Accounting and the Cost of Equity Capital: The Moderating Effect of Risk Disclosure

    Directory of Open Access Journals (Sweden)

    Dignah Ashwag

    2017-01-01

    Full Text Available Evidence thus far suggests fair value accounting poses risk and affects firms’ returns in some ways. This research, on a sample of Asian banks, improves the understanding of the information risk effect of fair value accounting by examining the moderating role of risk disclosure in the relationship between fair value accounting and the cost of equity capital. The results from a generalised method of moments on dynamic panel data analysis, show that risk disclosure mitigates the asymmetric information problem. Thus the findings contribute towards the standard setters’ effort in improving the practice of fair value accounting, and suggest that there are benefits in mandating disclosure especially for banks.

  12. Accounting for a not-for-profit organization's fund-raising costs.

    Science.gov (United States)

    Clark, S J; Jordan, C E

    2001-02-01

    The AICPA's Statement of Position (SOP) 98-2 provides guidance on how a not-for-profit entity should account for costs associated with activities that involve a fund-raising component in combination with one or more mission-related components. Costs may be allocated among the various components of such an activity as long as the activity meets certain criteria specified by SOP 98-2. These criteria are related to the activity's purpose, audience, and content. If the activity does not meet the criteria, then all costs of the activity must be shown as fund-raising costs.

  13. Cost of Peace Accounting and National Security in Nigeria: Does it Really Matter?

    Directory of Open Access Journals (Sweden)

    Okoro Godsday Edesiri

    2016-12-01

    Full Text Available The cost of ensuring national security is very high, but measuring this cost has received little attention. One way of recording and ascertaining the financial resources expended on national security is via “Peace Accounting. Peace Accounting is an innovative idea that is taking a firm root in Nigeria and the world over. Peace accounting deals with ascertaining and reporting the financial resources accompanying domestic violence such as insecurity, political violence, insurgency, militancy, economic predicament, corruption and all other costs associated with national security. However, this paper gauged the costs of peace accounting and its implication for national security in Nigeria. In a bid to do this, secondary data were obtained from the Central Bank of Nigeria Statistical Bulletin and the International Monetary Fund Cross Country Macroeconomic Statistics from 1996-2015. Ordinary Least Square estimation technique was employed in analyzing the data and analysis performed via SPSS. The study found that expenditure on internal security, cost of peace keeping and gross fixed capital formation are dynamics of peace accounting. Furthermore, cost of peace keeping is statistically significant except that expenditure on internal security and gross fixed capital formation were statistically flawed. Expenditure on internal security has negative impact on GPI. On the basis of the above, we recommend among others that countries like Nigeria faced with security challenges should engage professionals/experts that can help develop peace accounting models aimed at measuring the cost of peace. Also, special attention should be paid to expenditure on internal security since it has negative effect on GPI.

  14. The Optimal Sequence of Production Orders, Taking into Account the Cost of Delays

    Directory of Open Access Journals (Sweden)

    Dylewski Robert

    2016-06-01

    Full Text Available In flexible manufacturing systems the most important element in determining the proper course of technological processes, transport and storage is the control and planning subsystem. The key planning task is to determine the optimal sequence of production orders. This paper proposes a new method of determining the optimal sequence of production orders in view of the sum of the costs related to the delayed execution of orders. It takes into account the different unit costs of delays of individual orders and the amount of allowable delays of orders involving no delay costs. The optimum sequence of orders, in the single-machine problem, in view of the sum of the costs of delays may be significantly different from the optimal order, taking into account the sum of delay times.

  15. Misinterpretation of the strategic significance of cost driver analysis: evidence from management accounting theory and practice

    Directory of Open Access Journals (Sweden)

    Henry T Palowski

    2011-06-01

    Full Text Available This paper traces the development of cost driver theory in the Strategy literature and reflects on misinterpretations of the strategic significance of the theory in related academic disciplines, notably Management Accounting. Management Accounting has largely been responsible for informing costing practice in a wide range of organizational settings. The paper considers one such application- i.e. the case of the Higher Education Funding Council’s (HEFC costing and pricing initiative for UK universities. The project was completed just under five years ago, although details of implementation are still ongoing, to a degree. The systems in place incorporate most of the theoretical flaws outlined in this paper. Rather than providing cost driver analysis to aid the strategic management process in universities, the system appears to represent little more than a compliance and reporting framework between university central administrations and the funding provider, HEFC.

  16. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    Directory of Open Access Journals (Sweden)

    Elesban Kihuba

    2016-06-01

    Full Text Available Background: Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design: We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit framework to analyze the components and standards of a cost accounting system. Results: Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion: To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

  17. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system.

    Science.gov (United States)

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K

    2016-01-01

    Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context.

  18. Opportunities and challenges for implementing cost accounting systems in the Kenyan health system

    Science.gov (United States)

    Kihuba, Elesban; Gheorghe, Adrian; Bozzani, Fiammetta; English, Mike; Griffiths, Ulla K.

    2016-01-01

    Background Low- and middle-income countries need to sustain efficiency and equity in health financing on their way to universal health care coverage. However, systems meant to generate quality economic information are often deficient in such settings. We assessed the feasibility of streamlining cost accounting systems within the Kenyan health sector to illustrate the pragmatic challenges and opportunities. Design We reviewed policy documents, and conducted field observations and semi-structured interviews with key informants in the health sector. We used an adapted Human, Organization and Technology fit (HOT-fit) framework to analyze the components and standards of a cost accounting system. Results Among the opportunities for a viable cost accounting system, we identified a supportive broad policy environment, political will, presence of a national data reporting architecture, good implementation experience with electronic medical records systems, and the availability of patient clinical and resource use data. However, several practical issues need to be considered in the design of the system, including the lack of a framework to guide the costing process, the lack of long-term investment, the lack of appropriate incentives for ground-level staff, and a risk of overburdening the current health management information system. Conclusion To facilitate the implementation of cost accounting into the health sector, the design of any proposed system needs to remain simple and attuned to the local context. PMID:27357072

  19. [An evaluation of costs in nephrology by means of analytical accounting system].

    Science.gov (United States)

    Hernández-Jaras, J; García Pérez, H; Pons, R; Calvo, C

    2005-01-01

    The analytical accounting is a countable technique directed to the evaluation, by means of pre-established criteria of distribution, of the internal economy of the hospital, in order to know the effectiveness and efficiency of Clinical Units. The aim of this study was to analyze the activity and costs of the Nephrology Department of General Hospital of Castellón. Activity of Hospitalization and Ambulatory Care, during 2003 was analysed. Hospitalization discharges were grouped in DGR and the costs per DGR were determinated. Total costs Hospitalisation and Ambulatory Care were 560.434,9 and 146.317,8 Euros, respectively. And the costs of one stay, one first outpatient visit and maintenance visit were 200, 63, and 31,6 Euros, respectively. Eighty per cent of the discharges were grouped in 9 DGR and DRG number 316 (Renal Failure) represented 30% of the total productivity. Costs of DGR 316 were 3.178,2 Euros and 16% represented laboratory cost and costs of diagnostic or therapeutic procedures. With introduction of analytical accounting and DGR system, the Nephrology Departments can acquire more full information on the results and costs of treatment. These techniques permits to improve the financial and economic performance.

  20. Danish Management Accounting Frameworks - a SWOT Analysis and an Activity Based Costing Comparison

    DEFF Research Database (Denmark)

    Israelsen, Poul; Rohde, Carsten

    2005-01-01

    . The present paper terms this tradition "basic registration frameworks" (BRFs) and accounts for the roots and characteristics of two of these frameworks in terms of their purpose, content and method using the "unbundling model" developed by Bjørnenak and Olson (1999). This allows for an analysis of the two...... and in addition a SWOT-like assessment of this tradition vis-à-vis the management accounting research community and practice. An alternative approach in designing management accounting systems is represented by Activity Based Costing (ABC). An unbundling of the nowadays multifaceted ABC brings forward...

  1. Optimal control of a large dam, taking into account the water costs [New Edition

    CERN Document Server

    Abramov, Vyacheslav M

    2009-01-01

    This paper studies large dam models where the difference between lower and upper levels $L$ is assumed to be large. Passage across the levels leads to damage, and the damage costs of crossing the lower or upper level are proportional to the large parameter $L$. Input stream of water is described by compound Poisson process, and the water cost depends upon current level of water in the dam. The aim of the paper is to choose the parameters of output stream (specifically defined in the paper) minimizing the long-run expenses. The particular problem, where input stream is Poisson and water costs are not taken into account has been studied in [Abramov, \\emph{J. Appl. Prob.}, 44 (2007), 249-258]. The present paper partially answers the question \\textit{How does the structure of water costs affect the optimal solution?} In particular the case of linear costs is studied.

  2. Answering the Call for Accountability: An Activity and Cost Analysis Case Study

    Science.gov (United States)

    Carducci, Rozana; Kisker, Carrie B.; Chang, June; Schirmer, James

    2007-01-01

    This article summarizes the findings of a case study on the creation and application of an activity-based cost accounting model that links community college salary expenditures to mission-critical practices within academic divisions of a southern California community college. Although initially applied as a financial management tool in private…

  3. Constrained Optimization Problems in Cost and Managerial Accounting--Spreadsheet Tools

    Science.gov (United States)

    Amlie, Thomas T.

    2009-01-01

    A common problem addressed in Managerial and Cost Accounting classes is that of selecting an optimal production mix given scarce resources. That is, if a firm produces a number of different products, and is faced with scarce resources (e.g., limitations on labor, materials, or machine time), what combination of products yields the greatest profit…

  4. Cost-effectiveness of rotavirus immunization in Indonesia : Taking breastfeeding patterns into account

    NARCIS (Netherlands)

    Suwantika, Auliya A.; Tu, Hong Anh T.; Postma, Maarten J.

    2013-01-01

    Objective: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. Method: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current situation

  5. SPECIFICS OF TAX ACCOUNTING FOR TAN-GIBLE COSTS (FOR EXAMPLE THE DAIRY PROCESSING INDUSTRY

    Directory of Open Access Journals (Sweden)

    Krugljak Z. I.

    2014-05-01

    Full Text Available The elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises

  6. Cost-effectiveness of rotavirus immunization in Indonesia : Taking breastfeeding patterns into account

    NARCIS (Netherlands)

    Suwantika, Auliya A.; Tu, Hong Anh T.; Postma, Maarten J.

    2013-01-01

    Objective: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. Method: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current situation

  7. Cost-effectiveness of rotavirus immunization in Indonesia taking breastfeeding patterns into account

    NARCIS (Netherlands)

    Suwantika, A.A.; Tu, H.A.T.; Postma, M.J.

    2012-01-01

    OBJECTIVES: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. METHODS: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current

  8. Cost-effectiveness of rotavirus immunization in Indonesia taking breastfeeding patterns into account

    NARCIS (Netherlands)

    Suwantika, A.A.; Tu, H.A.T.; Postma, M.J.

    2012-01-01

    OBJECTIVES: This study aims to assess the cost-effectiveness of rotavirus immunization in Indonesia, taking breastfeeding patterns explicitly into account. METHODS: An age-structured cohort model was developed for the 2011 Indonesia birth cohort. Next, we compared two strategies, the current situati

  9. SPECIFICS OF TAX ACCOUNTING FOR TAN-GIBLE COSTS (FOR EXAMPLE THE DAIRY PROCESSING INDUSTRY)

    OpenAIRE

    Krugljak Z. I.; Kalinskaya M. V.

    2014-01-01

    The elements of tangible costs, which must be included in the tax accounting policy, are defined and studied. Use of the proposed methodology for evaluating recyclable processing waste is substantiated for dairy, butter-, cheese-making, and dairy-canning industry enterprises

  10. (Dysfunctionality of accounting cost systems in manufacturing companies of Tuzla canton

    Directory of Open Access Journals (Sweden)

    Sado Puškarević

    2014-12-01

    Full Text Available This paper shows the results of the conducted primary survey on functionality of cost systems in manufacturing companies of Tuzla Canton (hereinafter “TC”. This paper assesses their adequacy to the needs of these companies: the present needs, and the ones that will be brought by the changes in the environment. These systems have to be up-to-date, as they influence the process of cost management, which is the key factor of companies’ adaptation to the conditions of a modern market. Cost management, which is based on the information of a cost system, enables the company to take the adequate stand towards customers on markets and toward their competition. Also, the quality cost information is a precondition for effective and efficient allocation of limited resources in a transitional period of society development. Therefore, only quality designed cost system in transitional economy will enable recovery, and then, growth and development of a company. This emphasizes the importance of research of the stated issues for transitional countries. The research results should also help to persuade the management about the need to modernize the operation organization, primarily the accounting function, mainly in the part of cost system organization. The determined defects, as well as deviances in relation to current needs for information about costs, are guidelines for an adequate process of redesigning cost systems in companies of transitional economy.

  11. 75 FR 34283 - Federal Acquisition Regulation; FAR Case 2009-025, Disclosure and Consistency of Cost Accounting...

    Science.gov (United States)

    2010-06-16

    ... Accounting Practices for Contracts Awarded to Foreign Concerns AGENCIES: Department of Defense (DoD), General... Regulation (FAR) to align the FAR with the revised Cost Accounting Standards (CAS) Board clause, Disclosure and Consistency of Cost Accounting Practices-Foreign Concerns. DATES: Effective Date: June 16,...

  12. Nuclear Insurance Subsidies Cost from Post-Fukushima Accounting Based on Media Sources

    Directory of Open Access Journals (Sweden)

    John J. Laureto

    2016-12-01

    Full Text Available Quantification of nuclear liability insurance is difficult without arbitrary liability caps; however, post-mortem calculations can be used to calculate insurance costs. This study analyzes the Fukushima (Daiichi nuclear power plant disaster to quantify the cost per unit electricity ($/kWh of nuclear energy from the lifetime of the plant after accounting for the true cost of the liability needed to cover the damages from the nuclear disaster determined from news reports. These costs are then compared to the cost of electricity currently paid by Japanese consumers, and then are aggregated to determine the indirect subsidy for nuclear power providers in both Japan and the USA. The results show that the reported costs of the Fukushima nuclear disaster are $20–525 billion, which results in a real insurance cost from the lifetime of electricity produced at the plants between $0.22–5.78/kWh. These values are far higher than the current insurance costs by Japanese law of $0.01/kWh and even the total costs consumers pay for electricity. Although the spread in the input costs is large and the reported metrics are incomplete, the nuclear insurance subsidy is clearly substantial in Japan and in the USA. Ideally, energy sources should be economically sustainable without the need for a government insurance subsidy. For the electricity market to function effectively and efficiently in all other countries using nuclear power, the insurance costs should be reported accurately and included in nuclear electricity costs without arbitrary government liability caps.

  13. Implementation of a cost-accounting model in a biobank: practical implications.

    Science.gov (United States)

    Gonzalez-Sanchez, Maria Beatriz; Lopez-Valeiras, Ernesto; García-Montero, Andres C

    2014-01-01

    Given the state of global economy, cost measurement and control have become increasingly relevant over the past years. The scarcity of resources and the need to use these resources more efficiently is making cost information essential in management, even in non-profit public institutions. Biobanks are no exception. However, no empirical experiences on the implementation of cost accounting in biobanks have been published to date. The aim of this paper is to present a step-by-step implementation of a cost-accounting tool for the main production and distribution activities of a real/active biobank, including a comprehensive explanation on how to perform the calculations carried out in this model. Two mathematical models for the analysis of (1) production costs and (2) request costs (order management and sample distribution) have stemmed from the analysis of the results of this implementation, and different theoretical scenarios have been prepared. Global analysis and discussion provides valuable information for internal biobank management and even for strategic decisions at the research and development governmental policies level.

  14. Danish Management Accounting Frameworks - a SWOT Analysis and an Activity Based Costing Comparison

    DEFF Research Database (Denmark)

    Israelsen, Poul; Rohde, Carsten

    2005-01-01

    and in addition a SWOT-like assessment of this tradition vis-à-vis the management accounting research community and practice. An alternative approach in designing management accounting systems is represented by Activity Based Costing (ABC). An unbundling of the nowadays multifaceted ABC brings forward......The theoretical management accounting tradition in Denmark has a long history of focusing on development of data registration frameworks as a basis for aggregation and use of financial and non-financial data for different strategic, tactical and operational decisions and control purposes....... The present paper terms this tradition "basic registration frameworks" (BRFs) and accounts for the roots and characteristics of two of these frameworks in terms of their purpose, content and method using the "unbundling model" developed by Bjørnenak and Olson (1999). This allows for an analysis of the two...

  15. Analysis of the Possibility to Organize the Management Accounting through the Target Costing (TC Method in the Romanian Entities

    Directory of Open Access Journals (Sweden)

    Sorinel CĂPUŞNEANU

    2011-09-01

    Full Text Available This article presents a way of organizing the management accounting and cost calculation through the Target Costing method. There are treated the development stages of Target Costing method, and the role of the management accountant in the development and implementation of this method. The causes behind the choice to adapt the principles of Target Costing method to the Romanian General Accounting Plan and the operation of accounts used in highlighting economic and financial operations at the entity leve have been analyzedl. There are treated theoretical and applied the methodological steps taken in the management accounting and cost calculation. The article ends with the conclusions of the authors about the possibility of adapting the principles of Target Costing method to the Romanian General Accounting Plan and the advantages offered by this method.

  16. PERANCANGAN DAN PENERAPAN MATERIAL FLOW COST ACCOUNTING UNTUK PENINGKATAN KEBERLANJUTAN PERUSAHAAN PT XYZ

    Directory of Open Access Journals (Sweden)

    Rochman Marota

    2015-07-01

    Full Text Available This research aimed to answer the questions of sustainability of palm oil processing PT XYZ in the economic, social, environmental and technology with the design and implementation of Material Flow Cost Accounting (MFCA. MFCA provides open information about the classification of production costs, with special attention to the cost of material loss and production waste. The goal is efficiency and effectiveness of production cost which can increase the performance of the production process as well as providing an influence on the value of corporate sustainability. The method used in this research was a mixture of qualitative and quantitative method. Measuring tool used multiple regression analysis to measure the significance of independent variables on the dependent variables. As additional analyses used Multidimensional Scaling (MDS method with rapMFCA techniques and Analytical Hierarchy Process (AHP method with a pairwise comparison technique for assessed corporate sustainability indexes for every dimension and weight combined. The analysis showed that the MFCA provides significant effect as the results of the F test, t test and probability test. The results obtained with this technique showed that the value of sustainability index after merging weight is 85,33 and is in the category of highly sustainable. From these results the performance formulation formulated suggestions for maintaining the stability of the production process of corporate sustainability indexes.Keywords:     corporate sustainability, efficiency and effectiveness of production cost, material flow cost accounting, production process performancABSTRAKPenelitian ini berusaha menjawab permasalahan keberlanjutan perusahaan pengolahan kelapa sawit PT XYZ dalam dimensi ekonomi, sosial, lingkungan dan teknologi dengan perancangan dan penerapan Material Flow Cost Accounting (MFCA. MFCA memberikan informasi terbuka tentang klasifikasi biaya produksi, dengan perhatian khusus kepada

  17. 18 CFR 367.4581 - Account 458.1, Direct costs charged to non-associate companies.

    Science.gov (United States)

    2010-04-01

    ... costs charged to non-associate companies. 367.4581 Section 367.4581 Conservation of Power and Water... costs charged to non-associate companies. This account must include those direct costs that can be identified through a cost allocation system as being applicable to services performed for non-associate...

  18. THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

    OpenAIRE

    Manea Marinela-Daniela

    2011-01-01

    The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in ...

  19. THE DEPRECIATED REPLACEMENT COST - REPRESENTATION OF FAIR VALUE IN ACCOUNTING. TENDENCIES AND PERSPECTIVES IN THE ROMANIAN ACCOUNTING PRACTICE

    OpenAIRE

    Manea Marinela - Daniela

    2011-01-01

    The Romanian accounting system has gone through a radical reform in the last years, but the preoccupations for improving and developing Romanian accounting still continue. In order to preserve the general objective of rendering available to financial managers and analysts a common internationally agreed framework for drawing up and presenting financial statements, accounting professionals have the duty to contribute to the elaboration of accounting policies capable to transform accounting in ...

  20. The Use of Fair Value and Historical Cost Accounting for Investment Properties in China

    Directory of Open Access Journals (Sweden)

    Ross Taplin

    2014-03-01

    Full Text Available This paper examines the use of fair value accounting for investment properties by 96 randomly selected Chinese listed companies’ year-ending 2008 annual reports. Half the sampled companies use fair value while half use historical cost, both methods being allowable under International Financial Reporting Standards (IFRS and Chinese Accounting Standards (CAS. This represents the lowest possible level of comparability (or harmony when there are only two choices of method. A combination of T indices to summarise the level of comparability and logistic regression reveals that companies with an international influence (listed on international stock exchanges and/or with international operations are more likely to use fair value. Furthermore, there is evidence that companies with above average volatility in earnings are more likely to use fair value than historical cost. The consequences for domestic and international harmony for regulators and investors is discussed in the context of the opening of Chinese markets to international investment.

  1. A new method of material resources management based on material flow cost accounting for industrial enterprises

    OpenAIRE

    Khaldin, K. S.

    2016-01-01

    In the article a new method of material resources management for industrial enterprises is introduced. The method is based on the concepts of sustainable development and the elements of environmental management theory, such as life cycle assessment and material flow cost accounting. Steps that have to be completed in order to improve material resources efficiency are outlined and discussed in detail. Two possible optimization routines are also introduced and reviewed, namely: search for a bet...

  2. Accounting for enforcement costs in the spatial allocation of marine zones.

    Science.gov (United States)

    Davis, Katrina; Kragt, Marit; Gelcich, Stefan; Schilizzi, Steven; Pannell, David

    2015-02-01

    Marine fish stocks are in many cases extracted above sustainable levels, but they may be protected through restricted-use zoning systems. The effectiveness of these systems typically depends on support from coastal fishing communities. High management costs including those of enforcement may, however, deter fishers from supporting marine management. We incorporated enforcement costs into a spatial optimization model that identified how conservation targets can be met while maximizing fishers' revenue. Our model identified the optimal allocation of the study area among different zones: no-take, territorial user rights for fisheries (TURFs), or open access. The analysis demonstrated that enforcing no-take and TURF zones incurs a cost, but results in higher species abundance by preventing poaching and overfishing. We analyzed how different enforcement scenarios affected fishers' revenue. Fisher revenue was approximately 50% higher when territorial user rights were enforced than when they were not. The model preferentially allocated area to the enforced-TURF zone over other zones, demonstrating that the financial benefits of enforcement (derived from higher species abundance) exceeded the costs. These findings were robust to increases in enforcement costs but sensitive to changes in species' market price. We also found that revenue under the existing zoning regime in the study area was 13-30% lower than under an optimal solution. Our results highlight the importance of accounting for both the benefits and costs of enforcement in marine conservation, particularly when incurred by fishers. © 2014 Society for Conservation Biology.

  3. The Influence Of Costs Accounting And Professional Accountant On The Training Of Sales Price Of Micro And Small Enterprises In Porto Velho City

    Directory of Open Access Journals (Sweden)

    César Licório

    2016-06-01

    Full Text Available The aim of this paper is to identify the contribution of cost accounting and professional accountant, as a competitive advantage in the formation of the selling price of micro and small enterprises in Porto Velho city. The methodology used for the preparation of this work was a survey, of course, literature, descriptive and qualitative, as well as a field study using questionnaire. Starting from the following problem: in a globalized economy, with such aggressive pricing, which the importance of cost accounting and the advice of a professional accountant in the formation of the selling price? This research is justified in the increasingly competitive market, such as the Old Port, where any detail can bring a great advantage in the bottom line. The main results identified show that the vast majority of micro and small entrepreneurs of Porto Velho do not use cost accounting, nor the aid of a counter, a qualified professional with the necessary techniques to support the formation of their prices so they do not incur errors that bring you losses also do not use the advantage of the information that the cost accounting features for decision making. In a globalized economy, specifically in a growing market as the Porto Velho any detail can make the difference between success and failure of a micro and small business, cost accounting becomes an increasingly necessary tool, and it is undeniable the contribution that the counter as specialized professional can bring to the manager has grounds to form their prices, deciding marketing strategies, and control costs.

  4. 18 CFR 367.4582 - Account 458.2, Indirect costs charged to non-associate companies.

    Science.gov (United States)

    2010-04-01

    ... costs charged to non-associate companies. 367.4582 Section 367.4582 Conservation of Power and Water..., Indirect costs charged to non-associate companies. This account must include recovery of those indirect costs of services performed for non-associate companies that cannot be specifically assigned and...

  5. Manual obstacle avoidance takes into account visual uncertainty, motor noise, and biomechanical costs.

    Science.gov (United States)

    Cohen, Rajal G; Biddle, Jason C; Rosenbaum, David A

    2010-03-01

    Moving around obstacles requires balancing the need to avoid collisions with the need to minimize biomechanical costs. We investigated this tradeoff by studying the effects of visual uncertainty, motor noise, and practice on clearance over obstacles in a manual positioning task. Participants moved a manipulandum back and forth over a stationary obstacle. We varied visual uncertainty by placing the obstacle at different heights relative to participants' eyes, and we varied motor noise by having participants hold the object to be moved at different positions relative to the range of motion of the arm joints. Clearance was larger in conditions of higher visual uncertainty than in conditions of lower visual uncertainty, larger in the higher motor noise conditions than in the lower motor noise conditions, and larger early in practice than late in practice. The results indicate that spatial accuracy and biomechanical costs are both taken into account during reaching over obstacles, but to differing degrees across practice.

  6. Sustainability cost accounting - Part 2: a case study in the South African process industry

    CSIR Research Space (South Africa)

    Brent, AC

    2007-05-01

    Full Text Available May 2007 Vol 18(1): 1-17 SUSTAINABILITY COST ACCOUNTING - PART 2: A CASE STUDY IN THE SOUTH AFRICAN PROCESS INDUSTRY A.C. Brent1,2, R.P.G. van Erck1 and C. Labuschagne1 1Chair of Life Cycle Engineering Department of Engineering and Technology... Framework, Directorate-General XII, Brussels. [6] Department of Minerals and Energy (DME). 2003. Data retrieved from http://www.dme.gov.za on 26 July 2003. [7] Van Erck, R.P.G. 2003. Monetary evaluation of business sustainability. Case study: GTL fuel...

  7. Brief talk on project cost accounting management%浅谈工程项目成本核算管理

    Institute of Scientific and Technical Information of China (English)

    石建功

    2009-01-01

    Aiming at the importance of the project cost accounting management, the author describes the importance of the proiect cost accounting and method of cost accounting division, based on examples provides that the cast accounting should do well from six aspects, that is human, material, machine, quality, safety,and indirect expense, so as to enhance project cost accounting management.%针对工程项目成本核算管理的重要性,阐述了工程项目成本核算的重要性和成本核算划分的方法,通过实例提出成本核算应从人、料、机及质量、安全、间接费用六个环节抓好,以加强工程项目成本核算管理.

  8. Individual social security accounts: issues in assessing administrative feasibility and costs.

    Science.gov (United States)

    Olsen, K A; Salisbury, D L

    1998-11-01

    Whether to add individual accounts (IAs) to the Social Security system is a highly political issue. But almost lost in the debate so far have been any practical considerations about how to administer such accounts. Any discussion of whether to create individual accounts must also address the basic but critical questions of how they would work: Who would run them? What would they cost? Logistically, are they even possible? This EBRI Issue Brief provides an overview of the most salient administrative issues facing the current Social Security reform debate--issues that challenge proponents to carefully think through how their proposals could be implemented so as to achieve their policy goals. The options and difficulties in administering IAs raise concerns that cut across ideology. The object of this report is neither to dissuade the advocates nor support the critics of individual accounts. Rather, it is to bring practical considerations to a political debate that has largely ignored the pragmatic challenges of whether IAs would be too complex for participants to understand or too difficult for record keepers to administer. The major findings in this analysis include: Adding individual accounts to Social Security could be the largest undertaking in the history of the U.S. financial market, and no system to date has the capacity to administer such a system. The number of workers currently covered by Social Security--the largest single entitlement program in the nation--is at least four times higher than the combined number of all tax-favored employment-based retirement accounts in the United States, which are administered by hundreds of entities. Direct comparisons between employment-based retirement savings plans and Social Security reform are tenuous at best. Social Security covers workers and businesses that are disproportionately excluded from employment-based plans. Because of these differences, a system of individual Social Security accounts would be more

  9. ESTIMATING THE COST-VALUE RELATIONSHIP USING INSTRUMENTS OF MANAGEMENT ACCOUNTANCY

    Directory of Open Access Journals (Sweden)

    Iuliana GEORGESCU

    2010-12-01

    Full Text Available According to the Declaration of the International Federation of Accountants (IFAC, 1998, in the managementaccounting evolution the period after 1995 is characterized by the interest in creating or producing value throughefficacious and efficient use of resources using the techniques whuch analyze the value inductors for the customer andshareholders, through institutional innovation. In this context, the concern is to eliminate "non-value added activities",that were characteristic for higher prices without increasing value for the customer. Awareness of this fact wasfollowed by a general mobilization to cover the development of integrative tools and models designed to manage costsand value together, put them in bundles and carry out arbitrage between these two categories of elements: "the stakes isto optimize the enterprise supply by adapting the capital that it invests at the same level that is the customer value of theproduct".Starting from the definition of value, we intend to begin to explore the concept of customer value and, in particular, wewill try to see if it differs from the price paid by the customer. Then we highlight the complexity of the concept ofcustomer, multiple customers and unstable customers, because this is the fact that makes measuring and ranking thevalues that they perceive to be difficult, or in any case, relative. In the second part of the article we will look on theproblematic relationship between cost and value. To do this we will analyze the main management accounting methodsproposed to build this relationship, especially insisting on the target costing method and activity-based costing method.

  10. Analysis of early accountable care organizations defines patient, structural, cost, and quality-of-care characteristics.

    Science.gov (United States)

    Epstein, Arnold M; Jha, Ashish K; Orav, E John; Liebman, Daniel L; Audet, Anne-Marie J; Zezza, Mark A; Guterman, Stuart

    2014-01-01

    Accountable care organizations (ACOs) have attracted interest from many policy makers and clinical leaders because of their potential to improve the quality of care and reduce costs. Federal ACO programs for Medicare beneficiaries are now up and running, but little information is available about the baseline characteristics of early entrants. In this descriptive study we present data on the structural and market characteristics of these early ACOs and compare ACOs' patient populations, costs, and quality with those of their non-ACO counterparts at baseline. We found that ACO patients were more likely than non-ACO patients to be older than age eighty and had higher incomes. ACO patients were less likely than non-ACO patients to be black, covered by Medicaid, or disabled. The cost of care for ACO patients was slightly lower than that for non-ACO patients. Slightly fewer than half of the ACOs had a participating hospital. Hospitals that were in ACOs were more likely than non-ACO hospitals to be large, teaching, and not-for-profit, although there was little difference in their performance on quality metrics. Our findings can be useful in interpreting the early results from the federal ACO programs and in establishing a baseline to assess the programs' development.

  11. Discussing the Cost Accounting and Cost Management of Hospital%探讨医院成本核算与成本管理

    Institute of Scientific and Technical Information of China (English)

    张秋颖

    2014-01-01

    Objectiveto discuss the hospital cost accounting and cost management.Methods to analyze the hospital cost accounting method and the present situation and the classification of hospital cost management, strengthen management measures are put forward.Results strengthen the hospital cost accounting and management, is to improve the utilization efficiency of hospital costs, reducing waste of money.Conclusion hospital cost accounting and cost management can promote the hospital economic benefit.%目的:对医院成本核算和成本管理进行探讨。方法分析医院成本核算方法与现状及医院成本管理的分类,提出强化管理措施。结果加强医院的成本核算和管理,是提高医院成本利用效率,减少资金浪费的重要手段。结论医院成本核算与成本管理能够促进医院经济效益。

  12. Multiple account benefit-cost analysis: a practical guide for the systematic evaluation of project and policy alternatives

    National Research Council Canada - National Science Library

    Shaffer, Marvin

    2010-01-01

    ... with a proposed project or action. By contrast, multiple account benefit-cost analysis recognizes that all values are complex and that not all consequences can be expressed in monetary terms or incorporated into one summary measure of net benefit...

  13. 军事物流成本核算方法研究%On Military Logistics Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    杨希锐; 张启义; 张志刚

    2012-01-01

    The military logistics cost accounting is a kind of important military economic management activity. The current status of military logistics cost accounting and the principle of activity - based costing method were analyzed in the paper. The method of cost accounting of military logistics applying the activity - based costing method was provided. The necessity of activity - based costing applied to military logistics was verified from the following aspects : the process characteristics of military logistics activity, the diversity of military logistics support tasks, and the cost assessment and performance evaluation of military logistics. Related problems in the cost accounting of military logistics applying activity - based costing method were studied.%军事物流成本核算是一种重要的军事经济管理活动。对军事物流成本核算的现状和作业成本法的基本原理进行了分析,提出了应用作业成本法进行军事物流成本核算的基本方法,指出了应用作业成本法进行军事物流成本核算需要注意的几个问题。

  14. An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC Method

    Directory of Open Access Journals (Sweden)

    Irina-Alina Preda

    2008-11-01

    Full Text Available In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC method. We explain the advantages presented by the dissociated organization of management accounting, in contrast with the tabular- statistical form. The article also describes the methodological steps to be taken in the process of recording book entries, according to the Activity-Based Costing (ABC method in Romania.

  15. Comparison of cost determination of both resource consumption accounting and time-driven activity-based costing systems in a healthcare setting.

    Science.gov (United States)

    Özyapıcı, Hasan; Tanış, Veyis Naci

    2016-06-02

    Objective The aim of the present study was to explore the differences between resource consumption accounting (RCA) and time-driven activity-based costing (TDABC) systems in determining the costs of services of a healthcare setting.Methods A case study was conducted to calculate the unit costs of open and laparoscopic gall bladder surgeries using TDABC and RCA.Results The RCA system assigns a higher cost both to open and laparoscopic gall bladder surgeries than TDABC. The total cost of unused capacity under the TDABC system is also double that in RCA.Conclusion Unlike TDABC, RCA calculates lower costs for unused capacities but higher costs for products or services in a healthcare setting in which fixed costs make up a high proportion of total costs.What is known about the topic? TDABC is a revision of the activity-based costing (ABC) system. RCA is also a new costing system that includes both the theoretical advantages of ABC and the practical advantages of German costing. However, little is known about the differences arising from application of TDABC and RCA.What does this paper add? There is no study comparing both TDABC and RCA in a single case study based on a real-world healthcare setting. Thus, the present study fills this gap in the literature and it is unique in the sense that it is the first case study comparing TDABC and RCA for open and laparoscopic gall bladder surgeries in a healthcare setting.What are the implications for practitioners? This study provides several interesting results for managers and cost accounting researchers. Thus, it will contribute to the spread of RCA studies in healthcare settings. It will also help the implementers of TDABC to revise data concerning the cost of unused capacity. In addition, by separating costs into fixed and variable, the paper will help managers to create a blended (combined) system that can improve both short- and long-term decisions.

  16. Environmental Management Accounting (EMA: Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-10-01

    Full Text Available EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

  17. Environmental Management Accounting (EMA: Reflection of Environmental Factors in the Accounting Processes through the Identification of the Environmental Costs Attached to Products, Processes and Services

    Directory of Open Access Journals (Sweden)

    Costantin Roman

    2006-12-01

    Full Text Available EMA can be defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for both conventional and environmental decision-making within an organization. Thus EMA incorporates and integrates two of the three building blocks of sustainable development – environment and economics – as they relate to an organization’s internal decision-making. EMA is a relatively new tool in environmental management. Decades ago environmental costs were very low, so it seemed wise to include them in the overhead account for simplicity and convenience. Recently there has been a steep rise in all environmental costs, including energy and water prices as well as liabilities.

  18. Cost accounting to determine prices: how well do prices reflect costs in the German DRG-system?

    Science.gov (United States)

    Schreyögg, Jonas; Tiemann, Oliver; Busse, Reinhard

    2006-08-01

    Germany has recently introduced a system of Diagnosis Related Groups (DRGs) to engender more appropriate resource allocation. The following article describes the German DRG-system and the methodologies used to determine prices. It analyses the extent to which prices, or calculated cost weights, reflect the actual costs incurred by hospitals for their respective services. We reveal that a "compression" of DRG cost weights occurs, and that the data sample used to calculate cost weights is lacking in terms of its representativeness. Although cost data accuracy has improved over the last few years there are still a number of challenges that need to be addressed.

  19. 基于作业成本法和会计法的成品油物流成本核算研究%Accounting Research of Product Oil Logistics Cost Based on the Operation Cost Method and Accounting Method

    Institute of Scientific and Technical Information of China (English)

    宋方文; 朱敏捷

    2012-01-01

    文章用成品油物流活动界定成品油物流成本范围,用会计和作业成本法相结合的方法进行成品油物流成本核算。以现有的成品油生产企业商品流通费用报表数据为基础,根据作业成本法的原则将成品油物流成本按运输、仓储等成品油物流功能活动进行成本分类,用会计核算法从基础数据中提取属于物流成本的部分,并补充报表中遗漏的属于计算范围的成品油物流成本。计算出的成品油物流成本也能够比较忠实地反映成品油物流活动的真实状态。%This article defined product oil logistics cost range with the product logistics activities. Accounting research of product oil logistics cost based on the operation cost method and accounting method. We study the logistics cost of product oil through existing product oil production enterprise commodity eireulation expense reports. Product oil logistics cost are classified according to the principle of operation cost method. Product oil logistics cost is divided into transportation cost, storage costs. We extract the logistics cost of parts using accounting method from based data and add statement of missing the product range calculation belong to the logistics cost. Calculated the product oil logistics costs can reflect faithfully the true state of product oil logistics ac- tivities.

  20. Price-transparency and cost accounting: challenges for health care organizations in the consumer-driven era.

    Science.gov (United States)

    Hilsenrath, Peter; Eakin, Cynthia; Fischer, Katrina

    2015-01-01

    Health care reform is directed toward improving access and quality while containing costs. An essential part of this is improvement of pricing models to more accurately reflect the costs of providing care. Transparent prices that reflect costs are necessary to signal information to consumers and producers. This information is central in a consumer-driven marketplace. The rapid increase in high deductible insurance and other forms of cost sharing incentivizes the search for price information. The organizational ability to measure costs across a cycle of care is an integral component of creating value, and will play a greater role as reimbursements transition to episode-based care, value-based purchasing, and accountable care organization models. This article discusses use of activity-based costing (ABC) to better measure the cost of health care. It describes examples of ABC in health care organizations and discusses impediments to adoption in the United States including cultural and institutional barriers. © The Author(s) 2015.

  1. 48 CFR 4.705-1 - Financial and cost accounting records.

    Science.gov (United States)

    2010-10-01

    ... wages: Retain 4 years. (e) Accounts payable records to support disbursements of funds for materials... records. (a) Accounts receivable invoices, adjustments to the accounts, invoice registers, carrier freight...: Retain 4 years. (c) Cash advance recapitulations, prepared as posting entries to accounts...

  2. Distance Education in a Cost Accounting Course: Instruction, Interaction, and Multiple Measures of Learning Outcomes

    Directory of Open Access Journals (Sweden)

    Clement C. Chen

    2010-07-01

    Full Text Available Students in online and traditional classroom sections of an intermediate-level cost accounting course responded to a survey about their experiences in the course. Specifically, several items related to the instruction and learning outcomes were addressed. Additionally, student examination performance in the two types of sections was compared. The results suggest that students in both learning environments generally rated the instruction, professor/student interaction, and learning outcomes at a high level. However, where differences in satisfaction levels exist, the ratings generally were higher among students in the traditional classroom. Examination performance was comparable on 14 of 18 topic areas with the traditional method producing better comprehension in three of the remaining four areas. While student learning, instruction, and interaction between students and with the instructor were good in the online sections, the results suggest that the traditional learning approach provided a level of richness to the student learning experience that was not matched in the online approach. Overall, the survey results have implications for course design going forward, regardless of course delivery method.

  3. Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

    Directory of Open Access Journals (Sweden)

    Cleopatra Sendroiu

    2006-07-01

    Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants - global method and the method per orders - by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

  4. Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry

    Directory of Open Access Journals (Sweden)

    Aureliana Geta Roman

    2006-09-01

    Full Text Available The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants – global method and the method per orders – by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method.

  5. Economic Indicators of the Expenditures of Enterprise and the Costs of Production in Accounting, Statistics and Analysis

    OpenAIRE

    Vasyl Deriy; Stepan Popina

    2015-01-01

    The article is devoted to topical issues of economic nature, selection, development and use of economic indicators of expenditures of the enterprise and the cost of production in accounting, statistics and analysis. Given the author's interpretation of the term 'economic indicators', which are numerical values of natural, labor or cost meters, which appropriately characterizes the economic objects, facts, events, phenomena. It is proposed to form the following groups of economic indicators of...

  6. Principles-based or rules-based accounting standards?: benefits, costs, opportunities and risks

    National Research Council Canada - National Science Library

    José Alves Dantas; Fernanda Fernandes Rodrigues; Jorge Katsumi Niyama; Paulo Cesar de Melo Mendes

    2010-01-01

    .... Brazilian law and the statements published by the Accounting Pronouncements Committee (CPC) required the progressive convergence of Brazilian GAAP with IFRS which are considered to be principles-based accounting...

  7. Cost effectiveness of amoxicillin for lower respiratory tract infections in primary care : An economic evaluation accounting for the cost of antimicrobial resistance

    NARCIS (Netherlands)

    Oppong, Raymond; Smith, Richard D.; Little, Paul; Verheij, Theo; Butler, Christopher C.; Goossens, Herman; Coenen, Samuel; Moore, Michael; Coast, Joanna

    2016-01-01

    Background Lower respiratory tract infections (LRTIs) are a major disease burden and are often treated with antibiotics. Typically, studies evaluating the use of antibiotics focus on immediate costs of care, and do not account for the wider implications of antimicrobial resistance. Aim This study so

  8. SUSTAINABILITY COST ACCOUNTING - PART 2: A CASE STUDY IN THE SOUTH AFRICAN PROCESS INDUSTRY

    Directory of Open Access Journals (Sweden)

    A.C. Brent

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT: A Sustainability Cost Accounting (SCA procedure has been introduced that expresses the impacts on sustainable development associated with a developed technology, by means of a common financial denominator. This paper uses a case study to demonstrate and assess the SCA procedure, which considers the construction and operation of a hypothetical Gas-to-Liquid (GTL fuelmanufacturing facility at a specific location in South Africa. The SCA indicators show that the negative environmental impacts associated with the GTL technology outweigh the internal economic benefits for the company. However, a net positive social benefit is associated with the technology, which decision-makers should consider with respect of the overall sustainability of the technology. Certain limitations of the SCA procedure are highlighted, and recommendations are made to develop such a methodology further.

    AFRIKAANSE OPSOMMING: ’n Volhoubaarheid Koste-Rekeningkunde prosedure (VKR word voorgestel waarvolgens die impakte van ’n ontwikkelde tegnologie op volhoubaarheid in ’n gemeenskaplike finansiële waarde aangegee kan word. ’n Gevallestudie word hier gebruik om die VKR-prosedure te demonstreer. Die gevallestudie beskryf die konstruksie en bedryf van ’n hipotetiese Gas-tot-Vloeistof brandstofvervaardigingsfasiliteit (GTV in ‘n spesifieke area van Suid-Afrika. Die VKR-indikators dui aan dat die negatiewe omgewingsimpakte van die GTV tegnologie tot ‘n geringe mate groter is as die interne ekonomiese voordele vir die maatskappy. Die tegnologie het wel oorwegende positiewe sosiale voordele wat besluitnemers in ag moet neem wanneer die globale volhoubaarheid van die tegnologie ge-assesseer word. Sekere beperkinge van die VKR-prosedure word uitgelig en voorstelle word gemaak om dié tipe metodologie verder te ontwikkel.

  9. 物流作业成本核算模型研究%Study on Logistics Activity Cost Accounting Model

    Institute of Scientific and Technical Information of China (English)

    李淼; 程国全

    2011-01-01

    通过对物流中心作业流程的标准化设计,基于作业成本法的思想,运用表格工具进行各项作业的成本参数设置,从而建立起物流作业成本核算模型.%Through designing the standard logistics center activity process and using the method of activity-based costing, the paper employs diagram and table drawing softwares to the setting of the cost parameters of various logistics activities which are then used to formulate the cost accounting model of logistics activities.

  10. Household Rates of Return to Education in Rural Bangladesh: Accounting for Direct Costs, Child Labour, and Option Value

    Science.gov (United States)

    Shafiq, M. Najeeb

    2007-01-01

    This study estimates the returns to boys' education for rural Bangladeshi households by accounting for some conventionally neglected items: direct costs of education, foregone child labour earnings, and option value. The estimated returns are 13.5% for primary education, 7.8% for junior-secondary education, 12.9% for higher-secondary education,…

  11. Learning Efficacy and Cost-Effectiveness of Print versus e-Book Instructional Material in an Introductory Financial Accounting Course

    Science.gov (United States)

    Annand, David

    2008-01-01

    This article describes the concurrent development of paper-based and e-book versions of a textbook and related instructional material used in an introductory-level financial accounting course. Break-even analysis is used to compare costs of the two media. A study conducted with 109 students is also used to evaluate the two media with respect to…

  12. Learning Efficacy and Cost-Effectiveness of Print versus e-Book Instructional Material in an Introductory Financial Accounting Course

    Science.gov (United States)

    Annand, David

    2008-01-01

    This article describes the concurrent development of paper-based and e-book versions of a textbook and related instructional material used in an introductory-level financial accounting course. Break-even analysis is used to compare costs of the two media. A study conducted with 109 students is also used to evaluate the two media with respect to…

  13. 高等学校教育成本核算探析%Discussion on the Higher Education Costs Accounting

    Institute of Scientific and Technical Information of China (English)

    梁琴; 黄敏新

    2011-01-01

    Scientific cost accounting is of great significance on reasonable resource distribution among colleges and unniversities.The current cost accounting fails in its reflection of operational cost and running effectiveness due to the lack of integrality in method and a consideration on the differences among schools.Suggestions are: establishing higher school cost accounting system and its supportting system;building up systems of higher school cost reporting and performance evaluation.%科学的高等学校教育成本核算对于合理配置高等教育资源具有重要意义。目前我国高等学校的教育成本核算缺乏统一的核算方法,也没有考虑不同学校的差异性,不能客观地反映高等学校运行成本和运行绩效。通过分析提出了建立高等学校教育成本核算制度,配套会计核算体系,建立教育成本报告制度与绩效评价体系等相关建议。

  14. On Problems and Countermeasures of Enterprise Accounting Cost Accounting%关于企业会计成本核算所存在问题及对策研究

    Institute of Scientific and Technical Information of China (English)

    王慧芬

    2014-01-01

    This article, through the analysis of the definition of enterprise accounting cost accounting and the role of enterprise cost accounting, discusses the problems of the current accounting cost accounting in the enterprises, and puts forward specific solutions on these problems.%本文通过分析企业会计成本核算的定义以及企业成本会计核算的作用,论述当前企业会计成本核算存在的问题,并且就这些问题提出了具体的解决措施。

  15. 论成本效益与成本会计信息的关系%On the Relationship of Cost Benefit and Cost Accounting Information

    Institute of Scientific and Technical Information of China (English)

    李一红; 张驰

    2012-01-01

    无论什么类型和性质的企业,无论采取什么样的经营方法和运行手段,其最终目标都是为了实现企业利益和企业价值的最大化,也都离不开企业会计核算这一贯穿始终的关键环节。然而,企业会计核算在遵循一般规范作用的同时,也应遵循"成本效益原则"。成本效益原则是企业会计核算的修订性原则,它所产生的必要条件是会计部门在提供成本会计信息时所产生的成本要低于它所带来的既定效益。%No matter what type and nature of enterprise, no matter what kind of operation method and operation means, its ultimate goal is to achieve the interests of enterprises and maximize the value of the enterprises. These cannot leave the business accounting that penetrates throughout the key link. However, enterprises' business accounting should follow the cost-benefit principle when it follow general norms. The cost-benefit principle is the revised principle of enterprises' business accounting, and its necessary condition is that the cost of accounting department in providing cost accounting information should be lower than its established benefits.

  16. 48 CFR 9903.302-4 - Illustrations of changes which do not meet the definition of “Change to a cost accounting practice.”

    Science.gov (United States)

    2010-10-01

    ... which do not meet the definition of âChange to a cost accounting practice.â 9903.302-4 Section 9903.302... definition of “Change to a cost accounting practice.” Description Accounting treatment (a) Changes in the...) A contractor maintained a Deferred Incentive Compensation Plan. After several years' experience,...

  17. 48 CFR 9903.302-3 - Illustrations of changes which meet the definition of “change to a cost accounting practice.”

    Science.gov (United States)

    2010-10-01

    ... accounting periods using an accelerated method.(ii) After change: The contractor assigns depreciation costs to cost accounting periods using the straight line method. (3) Contractor changes his general method... period in which the cost was incurred. (2) Contractor changes his methods for computing depreciation...

  18. Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages

    NARCIS (Netherlands)

    Davila, Tony; Wouters, Marc; Chapman, Christopher S.; Hopwood, Anthony G.; Shields, Michael D.

    2006-01-01

    This chapter analyzes the empirical research literature on management accounting in the manufacturing sector including the development as well and manufacturing phases of the product lifecycle. As managing product development has gained terrain in companies over the last 15 years, management account

  19. Investigating the effect of tax costs on accounting conservatism: Evidence from Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Mohammad Reza Asgari

    2014-01-01

    Full Text Available The purpose of this paper is to study the effect of the tax expenses on accounting conservatism on firms listed on Tehran Stock Exchange. In this study to measure the conservatism accruals is used to test the research hypotheses based on the information gathered from 61 firms listed on Tehran Stock Exchange over the period 2004-2009. Findings indicate that the relationship between conservatism accounting and corporate tax burden was positive and significant. In addition, firms with high book-tax conformity had higher motivation to use the conservative accounting to reduce their tax payments.

  20. Problems and Countermeasures of Hospital Cost Accounting%医院成本核算的问题和对策

    Institute of Scientific and Technical Information of China (English)

    万光武; 郑新宇

    2009-01-01

    指出当前医院成本核算基础数据不全面、成本设置不准确、责权利结合不够等的问题.提出建立医院网络平台、确定责任中心,将可控制成本设置为责任成本等措施,实现医院资源充分利用,提高工作效率.%The article analyzed the main problems of hospital cost accounting, which included incomprehensive basic data, inaccurate cost setting-up, insufficient combination of responsibility, fight and benefit. Additionally, the following countermeasures were put forward, which included establishing hospital network platform, determining responsibility center, setting-up the controlled cost into responsibility cost and so on. Through these measures, to achieve making full use of hospital's resources and improve work efficiency.

  1. 高校教育成本核算探析%On the University Education Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    李霞

    2015-01-01

    With the rapid development of China's higher education and the increase of teaching and scientific research cost, there are many inevitable problems in the higher education development of the colleges and universities system, such as the imbalance of education structure, uneven resource allocation, low funds efficiency and so on. Based on analyzing the study sitation of current university education cost, this paper discusses the importance of college education cost accounting. Combined with the new accounting system of colleges and universities and accounting practice of colleges and universities, the university education cost accounting framework system is designed to provide countermeasures and suggestions for further strengthening cost management, optimizing the structure of resources and improving teaching efficiency of colleges and universities.%随着我国高等教育事业的快速发展和教学科研经费的不断增长,高教领域发展中诸如教育结构失衡、资源配置不均、经费效益较低等问题也日渐成为高校系统面临的不可回避的问题。本文在分析当前高校教育成本研究现状的基础上,探讨高校教育成本核算的重要性,并结合新《高等学校会计制度》和高校会计核算实务,设计高校教育成本核算框架体系,为高校进一步加强成本管理、优化资源结构、提高办学效益提供对策建议。

  2. Accounting for the drug life cycle and future drug prices in cost-effectiveness analysis.

    Science.gov (United States)

    Hoyle, Martin

    2011-01-01

    Economic evaluations of health technologies typically assume constant real drug prices and model only the cohort of patients currently eligible for treatment. It has recently been suggested that, in the UK, we should assume that real drug prices decrease at 4% per annum and, in New Zealand, that real drug prices decrease at 2% per annum and at patent expiry the drug price falls. It has also recently been suggested that we should model multiple future incident cohorts. In this article, the cost effectiveness of drugs is modelled based on these ideas. Algebraic expressions are developed to capture all costs and benefits over the entire life cycle of a new drug. The lifetime of a new drug in the UK, a key model parameter, is estimated as 33 years, based on the historical lifetime of drugs in England over the last 27 years. Under the proposed methodology, cost effectiveness is calculated for seven new drugs recently appraised in the UK. Cost effectiveness as assessed in the future is also estimated. Whilst the article is framed in mathematics, the findings and recommendations are also explained in non-mathematical language. The 'life-cycle correction factor' is introduced, which is used to convert estimates of cost effectiveness as traditionally calculated into estimates under the proposed methodology. Under the proposed methodology, all seven drugs appear far more cost effective in the UK than published. For example, the incremental cost-effectiveness ratio decreases by 46%, from £61, 900 to £33, 500 per QALY, for cinacalcet versus best supportive care for end-stage renal disease, and by 45%, from £31,100 to £17,000 per QALY, for imatinib versus interferon-α for chronic myeloid leukaemia. Assuming real drug prices decrease over time, the chance that a drug is publicly funded increases over time, and is greater when modelling multiple cohorts than with a single cohort. Using the methodology (compared with traditional methodology) all drugs in the UK and New

  3. The Effect And Implementation Of Just in time System From A Cost And Management Accounting Perspective

    OpenAIRE

    DALCI, Dr. İlhan; TANIŞ, Associate Prof. Dr. Veyis Naci

    2013-01-01

    In today’s highly competitive work environment companies have to find ways to be able to compete effectively with their competitors They have to find ways to reduce cost improve quality and increase customer satisfaction Just In Time production system is among the tools that companies can use to become competitive The implementation of Just In Time manufacturing system will provide companies with competitive advantage; however the system requires companies to change radically Cost acco...

  4. Allocating physicians' overhead costs to services: an econometric/accounting-activity based-approach.

    Science.gov (United States)

    Peden, Al; Baker, Judith J

    2002-01-01

    Using the optimizing properties of econometric analysis, this study analyzes how physician overhead costs (OC) can be allocated to multiple activities to maximize precision in reimbursing the costs of services. Drawing on work by Leibenstein and Friedman, the analysis also shows that allocating OC to multiple activities unbiased by revenue requires controlling for revenue when making the estimates. Further econometric analysis shows that it is possible to save about 10 percent of OC by paying only for those that are necessary.

  5. Potentials for Improvement of Resource Efficiency in Printed Circuit Board Manufacturing: A Case Study Based on Material Flow Cost Accounting

    Directory of Open Access Journals (Sweden)

    Yi-Xuan Wang

    2017-05-01

    Full Text Available The pursuit of sustainable resource use by manufacturing companies is driven by resource scarcity, environmental awareness, and cost savings potentials. To address these issues, Material Flow Cost Accounting (MFCA has been developed and applied as an effective environmental management tool. Within MFCA’s general allocation, the accounts of products and losses are overrated by weight or volume. However, such a method is incompatible with Printed Circuit Board (PCB manufacturing because of industry characteristics in which primary inputs and products are measured by area. Based on MFCA, this case study systematically established several linear cost calculation models along the production process for capturing the actual waste flows as well as performing cost-benefit analysis. The recognition of previously ignored losses offered the incentive to find appropriate indicators to conduct cost-benefit analysis on hotspots for losses. Loss identification and analysis indicated that machining and wiring are the necessities and priorities of process optimization for resource efficiency improvement measures. Therefore, this research could not only advance the achievement of a profitable and sustainable production while improving resource efficiency at the source but could also provide support for decision making in PCB manufacturing.

  6. Sustainability cost accounting, Part 1: A Monetary procedure to evaluate the sustainability of technologies in the South African process industry

    CSIR Research Space (South Africa)

    Brent, AC

    2006-11-01

    Full Text Available Engineering Nov 2006 Vol 17(2): 35-51 SUSTAINABILITY COST ACCOUNTING - PART 1: A MONETARY PROCEDURE TO EVALUATE THE SUSTAINABILITY OF TECHNOLOGIES IN THE SOUTH AFRICAN PROCESS INDUSTRY A.C. Brent1,2, R.P.G. van Erck1, and C. Labuschagne1 1Chair... and Systems Engineering, University of Pretoria. [8] Labuschagne, C., Brent, A.C. and van Erck, R.P.G. 2005. Assessing the sustainability performances of industries, Journal of Cleaner Production, 13(4), pp 373-385. 50 [9] Gray, R.H. 1992. Accounting...

  7. Risk factor and cost accounting analysis for dialysis patients in Taiwan.

    Science.gov (United States)

    Su, Bin-Guang; Tsai, Kai-Li; Yeh, Shu-Hsing; Ho, Yi-Yi; Liu, Shin-Yi; Rivers, Patrick A

    2010-05-01

    According to the 2004 US Renal Data System's annual report, the incidence rate of chronic renal failure in Taiwan increased from 120 to 352 per million populations between 1990 and 2003. This incidence rate is the highest in the world. The prevalence rate, which ranks number two in the world (Japan ranks number one), also increased from 384 to 1630 per million populations. Based on 2005 Taiwan national statistics, there were 52,958 end-stage renal disease (ESRD) patients receiving routine dialysis treatment. This number, which comprised less than 0.2% of the total population and consumed $2.6 billion New Taiwan dollars, was more than 6.12% of the total annual spending of national health insurance during 2005. Dialysis expenditures for patients with ESRD rank the highest among all major injuries (traumas) and diseases. This article identifies and discusses the risk factors associated with consumption of medical resources during dialysis. Instead of using reimbursement data to estimate cost, as seen in previous studies, this study uses cost data within organizations and focuses on evaluating and predicting the resource consumption pattern for dialysis patients with different risk factors. Multiple regression analysis was used to identify 23 risk factors for routine dialysis patients. Of these risk factors, six were associated with the increase of dialysis cost: age (i.e. 75 years old and older), liver function disorder, hypertension, bile-duct disorder, cancer and high blood lipids. Patients with liver function disorder incurred much higher costs for injection medication and supplies. Hypertensive patients incurred higher costs for injection medication, supplies and oral medication. Patients with bile-duct disorder incurred a significant difference in check-up costs (i.e. costs were higher for those aged 75 years and older than those who were younger than 30 years of age). Cancer patients also incurred significant differences in cost of medical supplies. Patients

  8. On the Management of Hospital Cost Accounting%医院成本核算管理探析

    Institute of Scientific and Technical Information of China (English)

    王景云; 斯琴图雅; 包丹丹

    2013-01-01

      There exist many problems in the management of hospital cost accounting in our China ,w hich will impair the management and development of hospitals .Based on document review ,the paper analyses the definition of hospital cost accounting ,the significance and the problems and proposes some counter-measures .%  我国医院的成本核算管理上有着许多的问题,这些问题对医院的管理和发展有深远的影响。通过文献综述,从医院成本核算的含义、意义及目前存在的主要问题进行了探讨,在此基础上提出相应的对策建议。

  9. Accounting for the inaccuracies in demand forecasts and construction cost estimations in transport project evaluation

    DEFF Research Database (Denmark)

    Salling, Kim Bang; Leleur, Steen

    2014-01-01

    For decades researchers have claimedthat particularly demand forecasts and construction cost estimations are assigned with/affected by a large degree of uncertainty. Massively, articles,research documents and reports agree that there exists a tendencytowards underestimating the costs and overesti......For decades researchers have claimedthat particularly demand forecasts and construction cost estimations are assigned with/affected by a large degree of uncertainty. Massively, articles,research documents and reports agree that there exists a tendencytowards underestimating the costs...... and overestimating the demand for transport infrastructure projects. It is therefore claimed that ex-anteevaluations of trans- port-related projects are often based on inaccurate material, which ultimately can lead to severe socio- economic misperformance. This paper seeks to bridge the gap between the inaccuracies...... in demand and cost estimations and hence the evaluation of transport infrastructure projects. Currently, research within this area is scarce and scattered with no commonagreement on how to embed and operationalise the huge amount of empiricaldata that exist within the frame of Optimism Bias. Therefore...

  10. ENVIRONMENTAL MANAGEMENT ACCOUNTING AND THE OPPORTUNITY COST OF ENVIRONMENT MANAGEMENT SYSTEMS

    Directory of Open Access Journals (Sweden)

    ALIN EMANUEL ARTENE

    2012-05-01

    Full Text Available We all have seen the effects of the global economic and financial crisis and it becomes clearly that major changes have to occur in our economy in order to prevent a crisis in the use of the natural resources that are becoming more and more limited. This is why all types of organizations must turn their attention on the efficient use of resources that an environmental management system offers. Environmental management accounting presents a lot of information to managers within any organization mainly because it looks forward instead of looking back into the history of the firm such as traditional financial accounting does. Our objectives are to enlarge the scope and boundaries of environment management accounting so that managers can make efficient decisions in their organizations.

  11. Fair value or cost-based measurement for PPE and IP: evidence from accounting practice under IFRS

    OpenAIRE

    Fonseca, Maria

    2007-01-01

    Some standards permit a choice between different measurement bases. IAS 16 and IAS 40 allow entities to choose between fair value and cost-based measurement for property, plant and equipment (PPE) and investment property (IP), respectively. This study analyzes the accounting practice concerning measurement of PPE and IP after recognition, under IFRS. The sample was extracted from stock exchange listed European companies included in the S&P Europe 350 Index. Data was hand collec...

  12. Upon Accounting for the Impact of Isoenzyme Loss, Gene Deletion Costs Anticorrelate with Their Evolutionary Rates.

    Science.gov (United States)

    Jacobs, Christopher; Lambourne, Luke; Xia, Yu; Segrè, Daniel

    2017-01-01

    System-level metabolic network models enable the computation of growth and metabolic phenotypes from an organism's genome. In particular, flux balance approaches have been used to estimate the contribution of individual metabolic genes to organismal fitness, offering the opportunity to test whether such contributions carry information about the evolutionary pressure on the corresponding genes. Previous failure to identify the expected negative correlation between such computed gene-loss cost and sequence-derived evolutionary rates in Saccharomyces cerevisiae has been ascribed to a real biological gap between a gene's fitness contribution to an organism "here and now" and the same gene's historical importance as evidenced by its accumulated mutations over millions of years of evolution. Here we show that this negative correlation does exist, and can be exposed by revisiting a broadly employed assumption of flux balance models. In particular, we introduce a new metric that we call "function-loss cost", which estimates the cost of a gene loss event as the total potential functional impairment caused by that loss. This new metric displays significant negative correlation with evolutionary rate, across several thousand minimal environments. We demonstrate that the improvement gained using function-loss cost over gene-loss cost is explained by replacing the base assumption that isoenzymes provide unlimited capacity for backup with the assumption that isoenzymes are completely non-redundant. We further show that this change of the assumption regarding isoenzymes increases the recall of epistatic interactions predicted by the flux balance model at the cost of a reduction in the precision of the predictions. In addition to suggesting that the gene-to-reaction mapping in genome-scale flux balance models should be used with caution, our analysis provides new evidence that evolutionary gene importance captures much more than strict essentiality.

  13. Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages

    NARCIS (Netherlands)

    Davila, Tony; Wouters, Marc; Chapman, Christopher S.; Hopwood, Anthony G.; Shields, Michael D.

    2006-01-01

    This chapter analyzes the empirical research literature on management accounting in the manufacturing sector including the development as well and manufacturing phases of the product lifecycle. As managing product development has gained terrain in companies over the last 15 years, management

  14. Motivations, Costs and Results of AOL: Perceptions of Accounting and Economics Faculty

    Science.gov (United States)

    Eschenfelder, Mark J.; Bryan, Lois D.; Lee, Tanya M.

    2014-01-01

    The emphasis of the Association to Advance Collegiate Schools of Business (AACSB) on improving student learning through Assurance of Learning (AOL) makes faculty involvement in the process at AACSB accredited schools important. This study examines the attitudes of accounting and economics faculty at AACSB accredited institutions toward the AOL…

  15. Upon Accounting for the Impact of Isoenzyme Loss, Gene Deletion Costs Anticorrelate with Their Evolutionary Rates

    Science.gov (United States)

    Xia, Yu; Segrè, Daniel

    2017-01-01

    System-level metabolic network models enable the computation of growth and metabolic phenotypes from an organism’s genome. In particular, flux balance approaches have been used to estimate the contribution of individual metabolic genes to organismal fitness, offering the opportunity to test whether such contributions carry information about the evolutionary pressure on the corresponding genes. Previous failure to identify the expected negative correlation between such computed gene-loss cost and sequence-derived evolutionary rates in Saccharomyces cerevisiae has been ascribed to a real biological gap between a gene’s fitness contribution to an organism “here and now” and the same gene’s historical importance as evidenced by its accumulated mutations over millions of years of evolution. Here we show that this negative correlation does exist, and can be exposed by revisiting a broadly employed assumption of flux balance models. In particular, we introduce a new metric that we call “function-loss cost”, which estimates the cost of a gene loss event as the total potential functional impairment caused by that loss. This new metric displays significant negative correlation with evolutionary rate, across several thousand minimal environments. We demonstrate that the improvement gained using function-loss cost over gene-loss cost is explained by replacing the base assumption that isoenzymes provide unlimited capacity for backup with the assumption that isoenzymes are completely non-redundant. We further show that this change of the assumption regarding isoenzymes increases the recall of epistatic interactions predicted by the flux balance model at the cost of a reduction in the precision of the predictions. In addition to suggesting that the gene-to-reaction mapping in genome-scale flux balance models should be used with caution, our analysis provides new evidence that evolutionary gene importance captures much more than strict essentiality. PMID:28107392

  16. A dynamic water accounting framework based on marginal resource opportunity cost

    Directory of Open Access Journals (Sweden)

    A. Tilmant

    2014-10-01

    Full Text Available Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply-side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins were being more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoirs operators are considered as economic agents who can exchange water with their hydraulic neighbours at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  17. A dynamic water accounting framework based on marginal resource opportunity cost

    Science.gov (United States)

    Tilmant, A.; Marques, G.; Mohamed, Y.

    2015-03-01

    Many river basins throughout the world are increasingly under pressure as water demands keep rising due to population growth, industrialization, urbanization and rising living standards. In the past, the typical answer to meet those demands focused on the supply side and involved the construction of hydraulic infrastructures to capture more water from surface water bodies and from aquifers. As river basins have become more and more developed, downstream water users and ecosystems have become increasingly dependent on the management actions taken by upstream users. The increased interconnectedness between water users, aquatic ecosystems and the built environment is further compounded by climate change and its impact on the water cycle. Those pressures mean that it has become increasingly important to measure and account for changes in water fluxes and their corresponding economic value as they progress throughout the river system. Such basin water accounting should provide policy makers with important information regarding the relative contribution of each water user, infrastructure and management decision to the overall economic value of the river basin. This paper presents a dynamic water accounting approach whereby the entire river basin is considered as a value chain with multiple services including production and storage. Water users and reservoir operators are considered as economic agents who can exchange water with their hydraulic neighbors at a price corresponding to the marginal value of water. Effective water accounting is made possible by keeping track of all water fluxes and their corresponding hypothetical transactions using the results of a hydro-economic model. The proposed approach is illustrated with the Eastern Nile River basin in Africa.

  18. Economizer system cost effectiveness: Accounting for the influence of ventilation rate on sick leave

    Energy Technology Data Exchange (ETDEWEB)

    Fisk, William J.; Seppanen, Olli; Faulkner, David; Huang, Joe

    2003-06-01

    This study estimated the health, energy, and economic benefits of an economizer ventilation control system that increases outside air supply during mild weather to save energy. A model of the influence of ventilation rate on airborne transmission of respiratory illnesses was used to extend the limited data relating ventilation rate with illness and sick leave. An energy simulation model calculated ventilation rates and energy use versus time for an office building in Washington, DC with fixed minimum outdoor air supply rates, with and without an economizer. Sick leave rates were estimated with the disease transmission model. In the modeled 72-person office building, our analyses indicate that the economizer reduces energy costs by approximately $2000 and, in addition, reduces sick leave. The financial benefit of the decrease in sick leave is estimated to be between $6,000 and $16,000. This modelling suggests that economizers are much more cost effective than currently recognized.

  19. An Institutional Analysis of Cost Accounting Practices in the Spanish Eighteenth Century

    OpenAIRE

    Carlos Larrinaga-González; Miriam Núñez-Torrado; Fernando Gutiérrez-Hidalgo

    2008-01-01

    A growing body of literature (Johnson, 1972; Tyson, 1990; Fleischman and Parker, 1990 and 1991; Edwards and Newell, 1991 and Fleischman et al., 1996) has evidenced that sophisticated costing techniques were used in the early stages of the Industrial Revolution for efficiency reasons. However, some scholars have questioned the role of efficiency (Hoskin and Macve, 1988; Miller, 1994, Carmona et al., 1997, 1998 and 2002 and Gutiérrez et al., 2005) and have suggested institutional explanations f...

  20. 浅析成本会计在企业中的作用%Analysis on the Effect of Cost Accounting in Enterprises

    Institute of Scientific and Technical Information of China (English)

    解宝荣

    2011-01-01

    成本会计作为一种管理经济的活动,在生产经营过程中发挥着重要的作用.由于现代成本会计与管理紧密结合,因此,它实际上包括了成本管理的各个环节.现代成本会计的主要职能有:成本预测、成本决策、成本计划、成本控制、成本核算、成本分析和成本考核.可以说成本会计的作用体现在我国各个行业中.%As an activity of economic management, cost accounting plays an important role in production process. Due to the close integration of modem cost accounting and management causing, it actually includes all the links of cost management. The main functions of modem cost accounting include cost forecast, cost decision, cost plan, cost control, cost accounting, cost analysis and cost assessment. It can say that cost accounting's function reflects in each profession in our country.

  1. Human Resource Accounting: Operationalization and Effects of Human Resource Replacement Cost System in Naval Operations.

    Science.gov (United States)

    1985-12-20

    the project, and also in providing Insights about naval .’. . --°. . . . . iv operations which are relevant to the personnel implications of the study...returned to the main menu. 5. Examples of the output from this operation are given on the next page. [- IV IvC ’.. ClQ DEVELOPMENT COSTS RELATED TO: GS-T...of time that each of * the principal actors spends on each activity. separati on Costo lor Volvm sty swelvw s7 Salary Averag ~ t use bteivieSSS~ to

  2. Multiobjective optimization of water distribution systems accounting for economic cost, hydraulic reliability, and greenhouse gas emissions

    Science.gov (United States)

    Wu, Wenyan; Maier, Holger R.; Simpson, Angus R.

    2013-03-01

    In this paper, three objectives are considered for the optimization of water distribution systems (WDSs): the traditional objectives of minimizing economic cost and maximizing hydraulic reliability and the recently proposed objective of minimizing greenhouse gas (GHG) emissions. It is particularly important to include the GHG minimization objective for WDSs involving pumping into storages or water transmission systems (WTSs), as these systems are the main contributors of GHG emissions in the water industry. In order to better understand the nature of tradeoffs among these three objectives, the shape of the solution space and the location of the Pareto-optimal front in the solution space are investigated for WTSs and WDSs that include pumping into storages, and the implications of the interaction between the three objectives are explored from a practical design perspective. Through three case studies, it is found that the solution space is a U-shaped curve rather than a surface, as the tradeoffs among the three objectives are dominated by the hydraulic reliability objective. The Pareto-optimal front of real-world systems is often located at the "elbow" section and lower "arm" of the solution space (i.e., the U-shaped curve), indicating that it is more economic to increase the hydraulic reliability of these systems by increasing pipe capacity (i.e., pipe diameter) compared to increasing pumping power. Solutions having the same GHG emission level but different cost-reliability tradeoffs often exist. Therefore, the final decision needs to be made in conjunction with expert knowledge and the specific budget and reliability requirements of the system.

  3. 公立医院成本核算现状分析%Analysis of Cost Accounting in Public Hospitals

    Institute of Scientific and Technical Information of China (English)

    夏海萍; 张晓斌; 郭丽晶

    2016-01-01

    自2009年深化医改的提出到2012年新的《医院财务制度》的实施,公立医院的经营环境发生了很大的变化,公立医院的经营管理方式也面临着新的挑战。新的制度对公立医院的成本核算提出了更高的要求。几年来公立医院成本核算取得了一定的成绩,但也存在不少问题。该文通过对成本核算的现状分析,提出一些改进措施,希望具有借鉴意义。%Since the2009deepening health reform to the implementation of the 2012new hospital financial system, the oper-ating environment of public hospital has had great changes,the operation and management of public hospitals is also facing new challenges. The new system puts forward higher requirements for the cost accounting of public hospitals.In recent years, the public hospital cost accounting has made some achievements,but there are many problems.In this paper, through the analysis of the current situation of cost accounting,and put forward some improvement measures,hope to have reference sig-nificance.

  4. Introducing high-cost health care to patients: dentists' accounts of offering dental implant treatment.

    Science.gov (United States)

    Vernazza, Christopher R; Rousseau, Nikki; Steele, Jimmy G; Ellis, Janice S; Thomason, John Mark; Eastham, Jane; Exley, Catherine

    2015-02-01

    The decision-making process within health care has been widely researched, with shared decision-making, where both patients and clinicians share technical and personal information, often being cited as the ideal model. To date, much of this research has focused on systems where patients receive their care and treatment free at the point of contact (either in government-funded schemes or in insurance-based schemes). Oral health care often involves patients making direct payments for their care and treatment, and less is known about how this payment affects the decision-making process. It is clear that patient characteristics influence decision-making, but previous evidence suggests that clinicians may assume characteristics rather than eliciting them directly. The aim was to explore the influences on how dentists' engaged in the decision-making process surrounding a high-cost item of health care, dental implant treatments (DITs). A qualitative study using semi-structured interviews was undertaken using a purposive sample of primary care dentists (n = 25). Thematic analysis was undertaken to reveal emerging key themes. There were differences in how dentists discussed and offered implants. Dentists made decisions about whether to offer implants based on business factors, professional and legal obligations and whether they perceived the patient to be motivated to have treatment and their ability to pay. There was evidence that assessment of these characteristics was often based on assumptions derived from elements such as the appearance of the patient, the state of the patient's mouth and demographic details. The data suggest that there is a conflict between three elements of acting as a healthcare professional: minimizing provision of unneeded treatment, trying to fully involve patients in shared decisions and acting as a business person with the potential for financial gain. It might be expected that in the context of a high-cost healthcare intervention for which

  5. Using Six Sigma Tools to Improve Strategic Cost Management: Management Accounting Perspective

    Directory of Open Access Journals (Sweden)

    Nanang Shonhadji

    2017-03-01

    Full Text Available The company's commitment to implement Six Sigma has been said to fail, as a quality management strategies, as expected to lead to continuous improvement. This study has its objective to identify the use of Six Sigma as a tool to improve cost management strategies in the production of LED (light emitting diode on PT TMJ. It uses a case study approach to non-mainstream. The unit of analysis done on the application of six sigma strategies to evaluate quality management performance on the cleaning process of the LED light top-ring used in this study. The result of the evaluation measure phase, generally, informs that the company has increased sigma capability of the base performance so that the company's efforts to reduce the level of disability in circumference above the cleaning process should be defect-free LED light wrinkle, wave and widened in accordance with the target. All these can be said to be successful. The result also informed that at the stage of evaluating the attributes of data processing capability, informed that the company is in the process conditions. The fairly stable production, production process capability are quite capable to meet the specifications of the desired target customers.

  6. A statistical human resources costing and accounting model for analysing the economic effects of an intervention at a workplace.

    Science.gov (United States)

    Landstad, Bodil J; Gelin, Gunnar; Malmquist, Claes; Vinberg, Stig

    2002-09-15

    The study had two primary aims. The first aim was to combine a human resources costing and accounting approach (HRCA) with a quantitative statistical approach in order to get an integrated model. The second aim was to apply this integrated model in a quasi-experimental study in order to investigate whether preventive intervention affected sickness absence costs at the company level. The intervention studied contained occupational organizational measures, competence development, physical and psychosocial working environmental measures and individual and rehabilitation measures on both an individual and a group basis. The study is a quasi-experimental design with a non-randomized control group. Both groups involved cleaning jobs at predominantly female workplaces. The study plan involved carrying out before and after studies on both groups. The study included only those who were at the same workplace during the whole of the study period. In the HRCA model used here, the cost of sickness absence is the net difference between the costs, in the form of the value of the loss of production and the administrative cost, and the benefits in the form of lower labour costs. According to the HRCA model, the intervention used counteracted a rise in sickness absence costs at the company level, giving an average net effect of 266.5 Euros per person (full-time working) during an 8-month period. Using an analogue statistical analysis on the whole of the material, the contribution of the intervention counteracted a rise in sickness absence costs at the company level giving an average net effect of 283.2 Euros. Using a statistical method it was possible to study the regression coefficients in sub-groups and calculate the p-values for these coefficients; in the younger group the intervention gave a calculated net contribution of 605.6 Euros with a p-value of 0.073, while the intervention net contribution in the older group had a very high p-value. Using the statistical model it was

  7. 社区卫生服务成本核算方法再研究%Restudy on Accounting Method of Community Health Services Cost

    Institute of Scientific and Technical Information of China (English)

    线春艳; 蒋艳; 程薇

    2014-01-01

    In order to explore more reasonable and scientific accounting method of community health service costs, to improve the accounting method system of community health service cost. In the current existing community health services costing methods, based on the analysis of hospital cost accounting methods system, analyze and imitate the accounting method of hospital costs, establish a more scientific and implemented accounting method system of community health service costs: divide parts of clinics scientifically, redesign the center acollation method of indirect cost, confirm different cost accounting methods for different cost accounting objective and provide suggestion for the improvement of project cost accounting.%为了探索更合理、科学的社区卫生服务成本核算方法,进一步完善社区卫生服务成本核算方法体系,在目前现有的社区卫生服务成本核算方法基础上,分析和借鉴医院成本核算方法,构建了相对科学、完善的社区卫生服务成本核算方法体系:科学划分了部分科室,重新定位间接成本中心分摊方法,根据不同成本核算对象确定不同的成本核算方法,并对项目成本核算提出了改进建议。

  8. Study on Accounting Cost Management of Logistics Enterprises%物流企业会计成本管理研究

    Institute of Scientific and Technical Information of China (English)

    高国云; 白玉翠

    2013-01-01

    主要从物流企业的会计成本管理现状出发,分析物流企业财务管理和会计成本中存在的问题,并从成本核算、税收、融资及财务管理等方面探索了实现物流企业会计成本管理的有效途径和方法.%In this paper, starting from the current status of the accounting cost management of logistics enterprises, we analyzed the problems existing in the financial management and accounting cost of logistics enterprises and then on the aspects of cost accounting, taxation and financing and financial management, explored effective means and ways for the accounting cost management of these enterprises.

  9. Study on Cost Accounting and Management by Logistics Enterprises%物流企业信息成本核算与管理研究

    Institute of Scientific and Technical Information of China (English)

    聂永刚

    2013-01-01

    In this paper,we explored the connotation of information cost and the characteristics of the information cost of logistics enterprises,on the basis of which,we pointed out that the accounting of the information cost of the enterprises should include information production cost,information service cost,and information utility cost,etc.,introduced how to set the entries in the information cost account as well as the specific accounting process,illustrated the method and significance of the preparation of information cost accounting report,and at the end put forward the measures to strengthen information cost management of the logistics enterprises.%探讨了信息成本的含义以及物流企业信息成本的特征,在此基础上,指出物流企业信息成本核算的内容包括信息生产成本、信息服务成本、信息使用成本等,并给出了信息成本核算的帐户设置及核算流程,并说明了信息成本报告的编制方法及意义,最后提出了加强物流企业信息成本管理的措施.

  10. Application of Activity Based Costing in Enterprise Cost Accounting System%作业成本法在企业成本核算体系中的应用

    Institute of Scientific and Technical Information of China (English)

    谭晓慧

    2015-01-01

    通过阐述企业成本核算以及中国企业成本核算体系中的作业成本法的概念,分析了作业成本法在企业成本核算体系的应用中存在的问题,提出了健全企业作业成本核算制度,强化作业成本核算控制等解决作业成本法在企业成本核算体系中应用问题的对策和措施,使其成为推动企业发展的动力。%Through the concept of elaborated the enterprise cost accounting and the Chinese enterprise cost accounting system of activity-based costing, analyzes the operating cost method in the application of cost accounting system of enterprise existing problems, presents a sound enterprise activity-based cost accounting system, strengthen the activity-based costing control problem solving application of activity based costing in enterprise cost accounting system in countermeasures and measures, and make it become the driving force to promote enterprise development.

  11. Functionality of the approach of hierarchical analysis in the full cost accounting in the IRP of a metropolitan airport

    Energy Technology Data Exchange (ETDEWEB)

    Cicone, Decio Jr. [GEPEA-USP, Grupo de Energia do Departamento de Engenharia de Energia e Automacao Eletricas, Escola Politecnica da Universidade de Sao Paulo (Brazil); Udaeta, Miguel Edgar Morales; Grimoni, Jose Aquiles Baesso; Galvao, Luiz Claudio Ribeiro [IEE/USP, Instituto de Eletrotecnica e Energia, Universidade de Sao Paulo (Brazil)

    2008-03-15

    This work shows the application of the analytic hierarchy process (AHP) in the full cost accounting (FCA) within the integrated resource planning (IRP) process. For this purpose, a pioneer case was developed and different energy solutions of supply and demand for a metropolitan airport (Congonhas) were considered [Moreira, E.M., 2005. Modelamento energetico para o desenvolvimento limpo de aeroporto metropolitano baseado na filosofia do PIR - O caso da metropole de Sao Paulo. Dissertacao de mestrado, GEPEA/USP]. These solutions were compared and analyzed utilizing the software solution ''Decision Lens'' that implements the AHP. The final part of this work has a classification of resources that can be considered to be the initial target as energy resources, thus facilitating the restraints of the IRP of the airport and setting parameters aiming at sustainable development. (author)

  12. A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

    OpenAIRE

    Josep M.a Argilés bosch; Anna Sabata Aliberch; Josep García Blandón

    2012-01-01

    This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV) and historical cost (HC) accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make...

  13. COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN THE INFORMATION SYSTEM DEPARTMENTS OF TWO GROUPS IN FRANCE: A STRATEGIC MANAGEMENT ACCOUNTING APPROACH

    OpenAIRE

    Wegmann, Grégory

    2010-01-01

    International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strateg...

  14. The Ponder of Certain Questions in Hospital Cost Accounting%对医院成本核算若干问题的思考

    Institute of Scientific and Technical Information of China (English)

    陈健君

    2011-01-01

    通过对医院成本核算的作用、范围和现状以及在成本管理应注意的问题的阐述,说明成本核算在医院经济运行中有着重要的作用.%By describing the effect, range, present situation of hospital's cost accounting and the key problems in cost management, this paper introduces the important effect of cost accounting in hospital's economic operation.

  15. 基于估时作业成本法的医院全成本核算研究%Research on the Hospital Total Cost Accounting Based on Time-driven Activity-based Costing

    Institute of Scientific and Technical Information of China (English)

    陈利娜

    2014-01-01

    随着医疗卫生体制改革的不断进行,医院规模不断扩大,服务项目日益增多,传统的成本核算方法不能提供准确信息,无法进行事前控制,也难以为绩效奖励提供有效的信息。另一方面,医院内部的直接成本在总成本中所占比例较小,医疗服务流程相对固定,使得估时作业成本法能够适应医院成本核算的要求。该方法通过归集与分配成本数据,确定核算单元,计算出单元的全成本;再以时间作为成本动因,把科室全成本分摊到各个医疗服务成本对象上。%With the deepening of medical and health system, the scale of hospital has expanded continuously, and the medical services are increasing.The traditional cost accounting methods cannot provide accurate information, are also difficult to control in advance, and cannot pro-vide effective information.On the other hand, direct cost accounts a few of the total costs, and each medical service process is relatively fixed. Those all make time driven activity based costing meet the requirement of hospital cost accounting.Time driven activity based costing collects and distributes cost data, confirms accounting unit, and calculates the total cost of each accounting unit.And then it identifies time as cost drivers, and allocates the total cost to each medical service cost object.

  16. Discussion and Practice on Hospital Cost Accounting under the New Finance and Accounting System%新财务会计制度下医院成本核算的探讨与实践

    Institute of Scientific and Technical Information of China (English)

    韦健; 王晓飞; 蔡晓锋

    2012-01-01

    卫生部和财政部于2010年对原有的《医院财务制度》和《医院会计制度》进行了全面修订,实现了与企业会计准则部分接轨.与此相对应的是,已经开展全成本核算工作的医院,需要根据新的制度对成本核算的相关内容与细节进行相应的调整与完善.原有的《医院财务制度》和《医院会计制度》对成本核算的相关规定非常笼统,只是初步提出了医院需要进行成本核算,成本对象的划分不够科学,对医院开展成本核算工作缺乏现实指导意义.新的《医院财务制度》对医院开展成本核算工作起到了明确的指导作用,充实了成本分析和控制的内容.通过分析新的《医院财务制度》和《医院会计制度》在成本核算方面所涉及的变化与调整,结合成本核算的实践经验,对相关问题进行了深入的研究与探讨.%Ministry of Public Health and the Ministry of Finance have revised the former version of The Hospital Finance System and Hospital Accounting System in 2010. The practice has achieved the integration of the hospital accounting with the enterprise accounting standards. Accordingly, the hospitals, which have carried on the cost accounting, needs adjusting and perfecting the related content and details of the cost accounting system according to the new systems. Cost accounting in former The Hospital Finance System and The Hospital Accounting System are very general. That hospital needs cost accounty is necessary is initially proposed. The division of cost object isn't . Scientific, and it lacks guidance significance for cost accounting work in the hospital. New Hospital Finance System and Hospital Accounting System have clear guidance effect and enrich the content of cost analysis and control. By analyzing the change and adjustment on cost accounting in the new version of The Hospital Finance System and The Hospital Accounting System and combing with practical experience on cost

  17. Identification and classification of open book accounting dimensions by considering inter-organizational cost management: A case study of petrochemical companies listed in Tehran Stock Exchange

    Directory of Open Access Journals (Sweden)

    Leila Sadeghi

    2014-02-01

    Full Text Available This study aims to identify and to classify Open book accounting (OBA dimensions according to inter-organizational cost management (IOCM in petrochemical companies listed in Tehran Stock Exchange. In this research, there are 18 statistical society financial and accounting experts listed in Tehran Stock Exchange. By studying the theoretical literature and conducted investigations inside and outside of the country and also the experts’ comments, the OBA dimensions were identified and then classified by analytical hierarchy process technique. According to the studies and experts’ ideas, four dimensions including nature of data and accounting data disclosure practices, uses of disclosed accounting data, conditions of OBA, cost implementation of OBA were identified as OBA dimensions. The results of examinations were shown that, considering the comments on dimensions of nature of data and accounting data disclosure practices, the form of data disclosure plays a more important role. In uses of disclosed accounting data dimension, coordination and planning among team members play the most important role. According to conditions of OBA dimension, trust is the most important one and in cost implementation of OBA dimension, the cost of the other party plays the most important role.

  18. A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

    Directory of Open Access Journals (Sweden)

    Josep M.a Argilés bosch

    2012-01-01

    Full Text Available This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV and historical cost (HC accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.

  19. The young, the old, and the economists: rethinking how agencies account for age in cost-benefit analysis.

    Science.gov (United States)

    Herz-Roiphe, Daniel

    2014-01-01

    Federal agencies count all fatalities prevented by regulation as having the same value for the purposes of cost-benefit analysis, making no adjustment for the age of the person saved. This uniform valuation is guided by empirical studies that find that the young are not willing to pay more than the elderly for small risk reductions in private markets. This Note argues for a different approach. It proposes that agencies take account of a previously ignored body of "public choice" research that finds that most individuals think government should adopt lifesaving programs that benefit the young over those that benefit the old. These data illustrate a divergence between people's private and public preferences. While the economic theory that guides current agency practice prioritizes the former over the latter, this Note argues that it should be the other way around. The Note maintains that public choice data reflect a wider range of societal commitments than individual willingness-to-pay metrics, and therefore that the use of public choice data could help agencies satisfy their mandate under Executive Order 13,563 to engage in broader forms of analysis. The Note also posits that public choice data actually provide a better guide to the welfare consequences of prioritizing lifesaving regulations for different age groups than do individual willingness-to-pay data. It accordingly recommends a new system of age adjustment based on public choice results.

  20. Application of Activity- based Costing in Education Cost Accounting of Vocational Colleges%作业成本法在高职院校教育成本核算中的应用

    Institute of Scientific and Technical Information of China (English)

    郑丽

    2012-01-01

    本文基于作业成本视角对高职院校教育成本核算进行分析,论述了应用作业成本法核算高职院校教育成本的必要性;同时,从高职院校的实际情况出发,根据作业成本法的计算程序和高职教育成本核算的特点,阐述了作业成本法在高职院校教育成本核算中的步骤。%Based on the analysis on the education cost accounting of vocational colleges with activity cost, this paper discusses the need for the accounting of the education cost of vocational colleges by the application of activity cost, and explains the steps of the education cost accounting of vocational colleges in the light of the actual situation according to the computational procedure of activity - based costing and the characteristics of the cost accounting of higher vocation ed- ucation.

  1. Investigation and analysis on current situation of County - level hospital cost accounting%县级医院成本核算现状调查与分析

    Institute of Scientific and Technical Information of China (English)

    吴颖慧; 李卫平

    2014-01-01

    目的:调查县级医院成本核算基础条件,了解其开展科室成本核算的现状,为规范县级医院成本核算工作进行有益探索。方法:通过典型抽样选取东中西部3省20所县级医院,采用问卷调查和定性访谈进行调查。结果:多数医院已开展不完全成本核算,具备一定基础,但成本意识不够强,数据缺乏可比性,核算人力不足,业务能力有待提高,信息系统缺乏整合,后勤服务管理较弱。结论:建议完善成本核算组织体系,搭建区域成本核算平台,建立二级库存管理制度,培训专兼职成本核算员。%Objectives:To learn the foundation and the status quo of hospital cost accounting in county level hospital to give some explore on regulating county level hospital cost accounting. Methods:20 county-level hospitals in 3 provinces belonging to east, middle and west China respectively were selected to have a questionnaire and in-depth interview. Results:Most hospitals have carried out incomplete cost accounting and had some basis. But there are still some problems including insufficient understanding of cost accounting, incomparable cost data, short of professional accounting staffs, lack of information systems’ integration and inadequate logistics management. Conclusions:Improving cost accounting organization system, establishing regional accounting platform, designing sub-base management system and training full time and part time cost accounting human resources can improve hospital cost accounting.

  2. 煤炭企业人力资源成本会计问题研究%Research of Coal Enterprise Human Resources Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    刘玉文

    2013-01-01

      The article explores the meaning of the human resources Cost Accounting, and discusses the necessity and significance of coal enterprises, human resources Cost Accounting, recognition and measurement of coal enterprises, human resources Cost Accounting theory and examples, and put forward relevant countermeasures.%  文章探讨了人力资源成本会计的内涵,论述了煤炭企业施行人力资源成本会计的必要性与意义,从理论与实例方面分析了煤炭企业施行人力资源成本会计的确认与计量,并提出了相关的对策。

  3. Study on the accounting of coal resources compensation cost%论煤炭资源补偿成本的核算

    Institute of Scientific and Technical Information of China (English)

    吴荷青

    2011-01-01

    This paper discusses the component of coal resources compensation cost from the view of the aim of calculating the depletion, and then analyzes the current method of accounting coal resources compensation cost. Finally, the paper puts forward some suggestion to accounting the compensation cost through the wasting asset accounts.%本文从折耗提取的目的出发,以新的角度来审视煤炭资源补偿成本的构成内容,并对现行的会计核算方法进行了分析.然后在此基础上,提出应通过"递耗资产"科目进行核算.

  4. Optimization of Logistics Cost Accounting Process Based on Supply Chain System%基于供应链系统的物流会计核算优化

    Institute of Scientific and Technical Information of China (English)

    邱亮

    2014-01-01

    对供应链系统与物流会计的内涵及两者间关系进行了论述,指出物流会计核算的重要性,针对目前我国物流会计核算现状及存在的问题,提出了基于供应链系统的物流会计核算优化策略。%In this paper, we introduced the connotation of the supply chain system and logistics cost accounting as well as the relationship between the two, pointed out the importance of logistics cost accounting, and at last, in view of the current status and existing problems of the logistics cost accounting practice in China at the moment, proposed the strategy for its optimization.

  5. Discussion production enterprise logistics cost accounting%去阿生产企业物流成本核算问题探讨

    Institute of Scientific and Technical Information of China (English)

    赵俊童; 孙方思

    2012-01-01

      物流成本高低关乎企业的生存发展,物流成本核算至关重要,还应该优化物流成本,加强物流成本控制,通过一体化的物流成本管理,达到进一步降低物流成本,提高企业核心竞争力。%  The level of logistics costs related to the survival and development of enterprises, logistics cost accounting is es-sential, should also optimize logistics costs, strengthen the logistics cost control, cost management through the integration of logistics, to further reduce the cost of logistics, improve the core competitiveness of enterprises.

  6. 高校学生教育成本核算——基于作业成本核算分析%Educational cost accounting of college students: An analysis based on activity-based costing

    Institute of Scientific and Technical Information of China (English)

    姚俊生

    2011-01-01

    Based on the research of higher education cost theory and a method of activity-based costing, this paper studies the composition of higher education cost and attempts to design a higher education cost process and accounting method.%通过对高校学生教育成本理论的专题研究,研究了高校学生教育成本的构成,采用作业成本法的分析方法。尝试设计高校教育成本流程和核算方法.

  7. SUSTAINABILITY COST ACCOUNTING - PART 1: A MONETARY PROCEDURE TO EVALUATE THE SUSTAINABILITY OF TECHNOLOGIES IN THE SOUTH AFRICAN PROCESS INDUSTRY

    Directory of Open Access Journals (Sweden)

    A. C. Brent

    2012-01-01

    Full Text Available

    ENGLISH ABSTRACT: The development and management of new technologies is fundamental to the manufacturing sector as a core operational initiative. Managers of a new technology are increasingly pressurised to consider the economic, environmental, and social impacts associated with the life cycle of the technology (and product during decision-making – i.e. the overall sustainability of the technology. At present, there is no consensus on a methodology to incorporate externalities – for example, environmental and social impacts at macro-level, for which a company is (typically not held financially liable – into management practices. This paper introduces the Sustainability Cost Accounting (SCA procedure, whereby externalities (burdens and benefits are translated into financial terms to assess the overall sustainability performance of a developed technology in the process industry.

    AFRIKAANSE OPSOMMING: ‘n Sentrale operasionele initiatief van die vervaardigings-industrie is die ontwikkeling en bestuur van nuwe tegnologieë. Bestuurders van nuwe tegnologieë word toenemend onder druk geplaas om die ekonomiese-, omgewings-, en sosiale impakte, wat verwant is aan die lewenssiklus van ‘n tegnologie (of produk, in ag te neem tydens besluitneming ten opsigte van die globale volhoudbaarheid van die tegnologie. Op hierdie stadium is daar geen konsensus oor die metodologie wat gevolg moet word om eksterne faktore – bv. omgewings- en sosiale impakte op makrovlak, waarvoor ‘n maatskappy tipies nie aanspreeklik gehou word nie – te inkorporeer in die bestuurpraktyk. Hierdie artikel stel die Volhoudbaarheid Kosterekeningkunde (VKR prosedure voor, waarvolgens die oorgrote volhoudbare prestasie, in terme van eksterne voor- en nadele van ‘n ontwikkelde tegnologie, in die prosesindustrie ge-assesseer kan word in finansiële terme.

  8. The Application of Value Chain Accounting in the Cost Management%价值链会计在成本管理中的运用

    Institute of Scientific and Technical Information of China (English)

    段庆茹; 王玉翠; 姜力群

    2013-01-01

      价值链会计是一个新兴的会计领域,是现行会计模式变革的重要方向之一。将价值链会计相关理论运用于成本管理是现代企业所寻求的新型成本管理模式。该模式有助于管理者全面了解企业成本结构,优化企业成本管理机制,确立企业竞争战略,使企业能够在激烈的市场竞争中获胜。价值链会计和成本管理的结合应选准切入点,结合我国企业的实际情况,转变成本管理理念,完善价值链会计理论体系,提高企业员工素质。%Value chain accounting is an emerging accounting field and one important orientation of the current accounting model reforming. The application of the related value chain theory to cost management is the way to seek a new modern enterprise cost management model. This model helps managers to fully understand the business cost structure, to optimize enterprise cost management system, to establish the competitive strategy, so that the enterprises are able to win in the fierce market competition. The integration of value chain accounting and cost management should make an accurate selection of cut-in point, combine with the actual situation of China's enterprises, change the idea about cost management, perfect the system of value chain accounting theories, and improve the staff proficiency.

  9. 当代成本会计理论发展的新趋势:资源消耗会计研究%The new trend of contemporary cost accounting theory development:Research on the resource consumption accounting

    Institute of Scientific and Technical Information of China (English)

    尹德利; 刘彤

    2013-01-01

    The beginning of the twenty-first Century,American scholars put forward a new innovation of cost accounting method -- the resource consumption accounting (RCA),it is a product of integration by ABC American law and Germany elastic marginal cost method , not only reflects the current international management accounting practice of strong demand ,but also a new trend of modern cost accounting the development of the theory of. Based on resource consumption accounting on the existing research results ,and summarizes the related system of theoretical study and practical research,and can provide the scientific basis for the further research on resource consumption accounting.%21世纪初期,美国学者提出一种新的成本会计创新方法---资源消耗会计(RCA),它是由美国的作业成本法和德国的弹性边际成本法整合的产物,既反映了当今国际管理会计实务界的强烈需求,也是当代成本会计理论发展的新趋势。在资源消耗会计现有的研究成果的基础上,对相关理论研究与实务研究进行系统的总结与归纳,可以为资源消耗会计的进一步研究提供科学的依据。

  10. 高等学校教育成本核算研究综述%Research Review on Education Cost Accounting of Higher University

    Institute of Scientific and Technical Information of China (English)

    方光正; 王坤

    2015-01-01

    以20世纪80年代以来发表的有关高等学校教育成本核算的文献为样本,从教育成本概念、核算对象、核算内容、核算期间、核算方法等方面分析与评述了我国高等学校教育成本核算研究的现状和存在的问题,并提出了改进建议。%Taking the published literatures from the 1 980s on higher education cost accounting as samples,from accounting concept,accounting object,accounting content,accounting period and accounting methods,this paper analyzes and comments the present situation and existing problems of higher education cost accounting in our country.Furthermore,the author proposed some constructive suggestions for improvement.

  11. Cost accounting and strategic cost management. An empirical analysis of its state of application in German energy supply companies; Kostenrechnung und strategisches Kostenmanagement. Eine empirische Analyse des Anwendungsstandes in deutschen Energieversorgungsunternehmen

    Energy Technology Data Exchange (ETDEWEB)

    Bucksteeg, Michael

    2010-07-01

    One of the major challenges facing energy supply companies in view of the rise in procurement costs is how they can manage their costs efficiently and thus be able to sell their products at competitive prices on the sales side. One important means to this end, beside new procurement and sales strategies, is to generate cost and sales-related information, especially for internal controlling purposes. Accurate analysis, planning and control are important prerequisites for a reliable assessment of new business fields and products and thus for a power supply company's market success. The purpose of the present study was to conduct an empirical analysis of the state of application of cost accounting and strategic cost management methods in German power supply companies and to assess the instruments and methods used for their suitability for efficient cost control.

  12. Study on the Property Cost Accounting of Relocation and Resettlement Community Based on Activity-based Costing%基于作业成本法的拆迁安置社区物业成本核算研究

    Institute of Scientific and Technical Information of China (English)

    凌仲洁; 吴君民

    2016-01-01

    以拆迁安置社区为研究对象,在讨论了其特点的基础上,分析了其在物业成本核算中的新问题,结合XZ拆迁安置社区,运用作业成本法构建了拆迁安置社区的物业作业成本核算的模式,以期优化拆迁安置社区的物业成本管理。%Based on the discussion of the characteristics of relocation and resettlement community, this paper analyzes the new problems in property cost accounting. Combined with XZ demolition and resettlement community, this paper uses activity-based costing method to construct property operation cost of demolished resettlement community accounting model, so as to optimize the demolition of the resettlement of the community property cost management.

  13. Influences of Price Table Management System on Cost Accounting%价表管理对成本核算的影响

    Institute of Scientific and Technical Information of China (English)

    薛运友

    2013-01-01

    The application and settings of Price Table Management System(PTMS)are closely linked to the medical cost accounting of departments.To classify medical fees in the Price Table Management System properly is a reliable source of economic information for medical cost accounting,and could also realize automatic data collect and statistic between the Price Table Management System and cost accounting system,to ensure the accuracy and scientific of cost accounting data,and improve hospital hygiene economy automation and scientific management level.%价表管理系统的应用设置与科室医疗成本核算联系密切,正确设置医疗收费项目进入价表管理系统后的归类,为医疗成本核算提供着可靠的经济信息来源,实现价表管理与成本核算系统间数据的自动归集和统计,确保成本核算数据的准确性和科学性,提高医院卫生经济自动化、科学化的管理水平.

  14. 小微型企业产品成本核算方法研究%Analysis of the Cost Accounting System of Small and Micro-Enterprises

    Institute of Scientific and Technical Information of China (English)

    梁岩; 柴文博; 刘非菲

    2013-01-01

      Cost accounting is the core of modern enterprise management,but the cost accounting system of small and micro-enterprises in China still has many problems that affect the further development of small and micro enterprises. This paper analyzes the current situation and importance of cost accounting for small and micro-enterprises,and put forward principles and methods of cost accounting for small and micro-enter-prises.%  加强成本核算是现代企业管理的核心内容,但我国小微型企业成本核算制度还存在着很多问题,影响了小微型企业的进一步发展。对小微型企业成本核算现状与重要性进行了分析,提出了小微型企业成本核算的原则与具体方法。

  15. Study on the Cost Accounting of Real Estate Enterprises%房地产开发企业成本核算探讨

    Institute of Scientific and Technical Information of China (English)

    刘莉

    2013-01-01

    The cost accounting of real estate enterprises is an important basis for pricing in the commercial housing market, an important component of accounting work, a focus of public attention and a hot topic of the society. It is determined by the special characteristics of the real estate projects as it is hard to set cost accounting target. This paper elaborates how to do better cost accounting work with the actual accounting system of real estate developers.%房地产开发企业成本核算是商品房定价的重要依据,是会计核算工作的重要组成部分,也是社会普遍关注的焦点和热点。这是由于房地产项目的特殊性所决定的,主要表现为成本核算对象的确定难以把握。从房地产开发企业的实际核算体系出发,就如何做好房地产开发企业的成本核算工作进行了阐述。

  16. Material flow oriented cost management. Evaluation, testing and further development of material and energy flow oriented cost accounting; Stoffstromorientiertes Kostenmanagement. Evaluierung, Erprobung und Weiterentwicklung der material- und energieflussorientierten Kostenrechnung

    Energy Technology Data Exchange (ETDEWEB)

    Croenertz, Oliver

    2011-07-01

    In a multistage evaluation process, this dissertation evaluates more than 50 approaches of environmental cost accounting, whose strong points are combined into the method of material flow oriented cost management. The method is tested using two practical examples and is further developed on the basis of the knowledge and information gained. Additionally, information is presented on how to use the specialized software 'Umberto'.

  17. 施工项目成本控制与核算%Construction Project Cost Control and Accounting

    Institute of Scientific and Technical Information of China (English)

    向绪武

    2012-01-01

    Project cost control is an important part of comprehensive enterprise cost management. The traditional cost control cannot solve the problem from the root. Aiming at the different characteristics of the project bidding, construction preparation, construction, and completion acceptance stage, the paper formulates scientific cost target and cost control measures to reduce the cost.%项目的成本控制是企业全面成本管理的重要环节.传统的成本控制无法从根本解决问题.本文针对项目招投标、施工准备、施工、竣工验收阶段的不同特点,制定科学的成本目标和成本控制措施以降低成本.

  18. Cost and results accounting as an instrument for controlling divisions of energy supply companies; Kosten- und Leistungsrechnung als Instrument des Controlling in Unternehmen der Energiewirtschaft

    Energy Technology Data Exchange (ETDEWEB)

    NONE

    1999-08-23

    Under the competitive market regime, corporate success of the electric utilities is increasingly determined by the efficiency of cost management and controlling functions. The various cost accounting systems available produce a variety of information of different relevance for the decision-making process in controlling departments. The authors of the article present a comparative analysis of the cost and results accounting systems in terms of their suitability and efficiency for controlling purposes. (orig./CB) [German] Im wettbewerblichen Ordnungsrahmen spielen fuer den unternehmerischen Erfolg der EVU die Leistungsfaehigkeit von Kostenmanagement sowie Controlling eine wesentliche, an Bedeutung gewinnende Rolle. Dabei stellen die verschiedenen, in der betrieblichen Praxis verwendeten Kostenrechnungssysteme in unterschiedlichem Ausmass entscheidungsorientierte Informationen zur aktiven Unterstuetzung von Controlling-Aufgaben bereit. Ausgehend von den sich aus Sicht des Controlling ergebenden Anforderungen an die Kosten- und Leistungsrechnung stellen die Verfasser die einzelnen Kostenrechnungssysteme dar und untersuchen diese hinsichtlich ihrer jeweiligen Verwendbarkeit als Controlling-Instrument. (orig.)

  19. Changes In Company’s Management Accounting Systems: Case Study on ActivityBased Costing Implementation and Operation in Medium-Sized Production Company

    Directory of Open Access Journals (Sweden)

    Tomasz WNUK-PEL

    2010-11-01

    Full Text Available This paper aims to explore factors, which influence the process of activity-based costing (ABC implementation, as well as analyze and explain the changes in the area of methodology and organization of a company, after activity-based costing implementation. The research findings are of both theoretical and practical importance. From the practical point of view, companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition, they should be familiar with methodological and organizational changes, which might stem from the ABC implementation. From the theoretical point of view, this research might be helpful in determining a more general tendency: although modifications in cost accounting systems and implementation of modern methods of management accounting in Polish companies come later than in more developed economies, the tendency heads in the same direction.

  20. 建设工程造价预结算审核及技巧分析%The Settlement Audit and Skills Analysis of Construction Project Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    陈锡平

    2014-01-01

    In recent years, the construction project cost pr-oblem is starting to get the at ention of people. Base on this, this article carries on the analysis of the construction project cost accounting set lement audit problem, and put forward the construction project cost accounting set lement audit skil s, and hope to provide help for the construction of the project development.%近年来,建设工程造价问题开始受到人们的关注。为此,文章对建设工程造价预结算审核问题进行了分析,并提出了建设工程造价预结算审核技巧,希望能够为建设工程项目的发展提供帮助。

  1. ERP系统在医院全成本核算中的应用前景%Application Prospect of EPR System in Total Cost Accounting of Hospitals

    Institute of Scientific and Technical Information of China (English)

    张晋; 郑天容; 方建芬

    2013-01-01

    The cost accounting plays central role in enhancing financial management in the hospital. With the increasing hospital competition, conventional model of cost accounting is changing, and gradually replaced with a novel model of cost accounting-total cost accounting. With the wide spread of total cost accounting in all hospitals, it is found that the general operation of hospitals is limited by the original HIS information system. EPR system feathered with the advanced data administration and potent function of financial analysis holding promise in adoption and acceptance by hospitals, serving as information collector and analyzer following HIS system.%成本核算是加强医院财务管理工作的中心环节,在日趋激烈的医院竞争环境下,传统的成本核算模式悄然发生着改变,逐步被一种新型成本核算模式---“全成本核算”代替。随着全成本核算在各大医院的全面展开,医院原有的HIS信息系统已不足以支撑起医院的整体运作。 ERP系统以其卓越的数据管理与财务分析功能,有望被各大医院采纳接受,成为继HIS系统之后医院信息的采集处理者与分析者。

  2. 作业成本法在第三方物流企业成本核算中的应用%Application of Activity-Based Costing to the Third Party Logistics Enterprise Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    肖冰

    2012-01-01

    作业成本法的理论和应用在企业成本核算工作中越来越得到重视,但在第三方物流企业中的具体应用还不够广泛和深入.文章首先简要介绍了作业成本法的理论,分析了当前第三方物流企业成本核算工作中的现状和存在的问题,在此基础上提出了第三方物流企业应用作业成本法开展成本核算的思路,并结合某企业实际开展了具体分析的过程、方法等的研究.文章对第三方物流企业开展成本核算工作有较好的参考和借鉴意义.%The theory and application of Activity-Based Costing in project cost accounting for enterprise is paid more and more attention, but in third party logistics enterprises the concrete application is not wide and deep enough. This paper briefly introduces the activity-based costing theory, analysis of the current third party logistics enterprises in cost accounting of the status quo and existing problems, puts forward the third party logistics enterprise operation cost method used to carry out the train of thought of cost accounting, and combined with a practical enterprise carried out a specific analysis of the process, method and so on. Article on the third party logistics enterprises cost accounting has a good reference.

  3. Cost Accounting of Public Hospitals from the Perspective of Activity-Based Costing%作业成本法视角下医院成本核算问题分析

    Institute of Scientific and Technical Information of China (English)

    朱梦嘉

    2016-01-01

    在竞争日渐激烈的市场环境下,医院要具备较强的竞争力,必须要加强成本管理,建立更合理、更科学、更具有可操作性的新的成本核算方法。作为更科学、更准确的核算方式,作业成本法不但能够适应医院的自身业务特征,同时还能满足成本核算中不断发展的要求。医院在实施作业成本法时应遵循成本效益原则和具体适用的原则,使用全面引进和局部分步实施的方法,力求保证平稳衔接,满足管理者需求,逐步推进。医院全体职工参与其中,确定成本核算目标,遵守成本效益的原则,这样在实际应用中,作业成本法才能发挥出它真正的优势。%Facing the market with increasingly fierce competition, hospitals need to improve the competitiveness by enhancing cost man-agement and create more reasonable, scientific and operable cost accounting method. As a more scientific and accurate accounting method, activity-based costing could not only adapt to the service characteristics of hospitals, but also meet the developmental demand of cost ac-counting. When carrying out activity-based costing, hospitals should abide by the cost-effective principle and applicative principle with both overall introduction and step-by-step implementation in ways that ensure stable connection and meet the demand of management. The staff of hospitals should participate in the cost accounting, determine the target of cost accounting, comply with the cost-benefit principle. In so doing, activity-based costing could exert its real strength in practices.

  4. A Comparative Study of Difficulties in Accounting Preparation and Judgement in Agriculture Using Fair Value and Historical Cost for Biological Assets Valuation

    Directory of Open Access Journals (Sweden)

    Josep Mª. Argilés Bosch

    2012-06-01

    Full Text Available This paper presents empirical research comparing the accounting difficulties that arise from the use of two valuation methods for biological assets, fair value (FV and historical cost (HC accounting, in the agricultural sector. It also compares how reliable each valuation method is in the decision-making process of agents within the sector. By conducting an experiment with students, farmers, and accountants operating in the agricultural sector, we find that they have more difficulties, make larger miscalculations and make poorer judgements with HC accounting than with FV accounting. In-depth interviews uncover flawed accounting practices in the agricultural sector in Spain in order to meet HC accounting requirements. Given the complexities of cost calculation for biological assets and the predominance of small family business units in advanced Western countries, the study concludes that accounting can be more easily applied in the agricultural sector under FV than HC accounting, and that HC conveys a less accurate grasp of the real situation of a farm.RESUMENEste estudio realiza un investigación empírica comparando las dificultades que se derivan de la utilización del valor razonable (VR y del coste histórico (CH en el sector agrícola. Se analiza también la fiabilidad de ambos métodos de valoración para la interpretación de la información y la toma de decisiones por parte de los agentes que actúan en el sector. Mediante un experimento realizado con estudiantes, agricultores y contables que operan en el sector agrícola, se halla que estos tienen más dificultades, cometen mayores errores e interpretan peor la información contable realizada a CH que la realizada a VR. Entrevistas en profundidad con agricultores y contables agrícolas desvelan prácticas contables defectuosas derivadas de la necesidad de aplicar el CH en el sector en España. Dadas las complejidades del cálculo del coste de los activos biológicos y el predominio de

  5. 新财务会计制度下医院成本核算的探讨和实践%Discussion and practice of the new financial accounting system of hospital cost accounting

    Institute of Scientific and Technical Information of China (English)

    潘宏霞

    2015-01-01

    国家卫生部和财政部于2011年7月1日颁发了“新两制”,从2012年1月1日开始在全国医疗部门中执行。“新两制”由《医院财务制度》《医院会计制度》组成,对医院成本核算进行了科学性的具体指导。本文根据“新两制”对于医院成本核算的意义、影响以及医院成本核算现有的问题作出了深入浅出的分析和探讨,并提出了现阶段改进医院成本核算的具体措施和实践方案。%The ministry of health and the ministry of finance issued the "the new two systems"on 1 July 2011.The implementation of the national health department was started from 1 January 2012."The new two systems"by the"hospital financial system","hospital accounting system",on the hospital cost accounting for specific guidance.According to the"the new two systems"for the hospital cost accounting sense,the impact of the current problems with hospital cost,analyzing and discussing the questions,and proposing at this stage were analyzed to improve hospital cost of specific measures and practices.

  6. TD成本作业法在物流成本核算中的应用%Application of TD Activity-based Costing in Accounting of Logistics Cost

    Institute of Scientific and Technical Information of China (English)

    唐冬

    2014-01-01

    在分析当前企业物流成本核算中主要问题的基础上,简述TD成本作业法的基本原理和优点,并简述了TD成本作业法在物流成本核算中的应用过程。通过TD成本作业法的应用为企业降低总物流成本、提高成本竞争力优势提供具体方法。%In this paper, on the basis of an analysis of the problems in the current practice of enterprise logistics cost accounting, we introduced briefly the working principle and strength of the TD activity-based costing, and described the process of the application of the approach in the accounting of enterprise logistics cost.

  7. Calculating Prime Costs Under the New Framework of Public Finances Accounting. The Special Features of Higher Education

    OpenAIRE

    Lívia Pavlik

    2015-01-01

    At the end of last year the government adopted the new higher education strategy. The “gear shifting” strategy in higher education was soon followed by the regulation swinging into high gear on 1 January 2014, which affected the accounting system of budgetary institutions. Accrual-based accounting was introduced in the budgetary sector, which can significantly help achieve the objectives set in the higher education strategy, creating an information base for a management-oriented governance mo...

  8. Full cost accounting as a tool for the financial assessment of Pay-As-You-Throw schemes: a case study for the Panorama municipality, Greece.

    Science.gov (United States)

    Karagiannidis, Avraam; Xirogiannopoulou, Anna; Tchobanoglous, George

    2008-12-01

    In the present paper, implementation scenarios of a Pay-As-You-Throw program were developed and analyzed for the first time in Greece. Firstly, the necessary steps for implementing a Pay-As-You-Throw program were determined. A database was developed for the needs of the full cost accounting method, where all financial and waste-production data were inserted, in order to calculate the unit price of charging for four different implementation scenarios of the "polluter-pays" principle. For each scenario, the input in waste management cost was estimated, as well as the total waste charges for households. Finally, a comparative analysis of the results was performed.

  9. Study on Cost Accounting for Steel Logistics Based on TDABC and Accounting Method%基于TDABC和会计核算法的钢铁物流成本核算研究

    Institute of Scientific and Technical Information of China (English)

    孔祥鸿

    2013-01-01

    In this paper,we first analyzed the current cost accounting practice of steel logistics,then used TDABC and accounting method to analyze the practice,and with the empirical case of current steel-making enterprises as the data basis and relying on the logistics accounting method studied in this paper,classified the cost of steel logistics.%首先对目前的钢铁物流成本核算进行分析,用TDABC和会计核算法对其进行物流成本核算研究.然后通过现有的钢铁生产企业的实例作为数据基础,根据物流成本核算方法,对钢铁物流成本进行分类,从而计算出钢铁生产企业的物流成本,以期反映钢铁物流成本的真实状态.

  10. Cost Accounting Model Based on Input-output Method%基于投入产出法的成本核算模型

    Institute of Scientific and Technical Information of China (English)

    许存兴; 刘化刚; 张芙蓉

    2016-01-01

    Based on the enterprise production process, the input- output principle and the current cost accounting system, this paper aims to work out a table of collection and distribution of cost, clarifies the logical relationship between cost accounting and pro⁃ject cost, calculates the distribution coefficient cost and builds the input-output mode. This mode will connect the input with output, and help enterprises calculate the production cost timely and accurately. Moreover, it is convenient for enterprises to strengthen the cost management by using this mode.%针对现行成本核算工作量大的问题,结合企业生产过程,借鉴投入产出原理,遵循现行成本核算制度,编制成本费用归集分配表,厘清成本核算账户与费用项目之间的逻辑关系,计算成本费用分配系数,构建投入产出成本核算模型,计算产品成本和中间投入。该模型发挥了实物型和价值型投入产出的桥梁纽带作用,可以准确及时地核算企业产品生产成本,便于加强企业成本管理。

  11. 基于Excel VBA的轴承成本核算系统%Bearing cost accounting system based on Excel VBA

    Institute of Scientific and Technical Information of China (English)

    王玉国; 张阗

    2016-01-01

    Using Excel VBA function of analysis and calculation, through the different design methods to generate mathematical model of bearing, in order to establish the accounting system for various products cost , realize the function of bearing cost accounting fast and accurately and along with the market shift, have the extremely strong compatibility.%利用Excel VBA的分析计算功能,通过不同设计方法生成轴承的数学模型,建立核算产品各项成本的系统,实现了轴承成本核算快速、准确、可随市场变化的功能,有着非常强的适应性。

  12. 浅探现代餐饮业成本核算精细化控制%On Meticulous Control of Cost Accounting of Modern Catering Industry

    Institute of Scientific and Technical Information of China (English)

    宋强

    2013-01-01

      文章分析了现代餐饮业的特点及成本核算弱化的种种表现,剖析了我国现代餐饮业成本管理弱化的原因,并结合笔者多年的财务工作实践,探讨了应如何强化成本核算精细化控制,以提高企业管理水平,适应国民经济发展。%  This paper analyzes the characteristics of modern catering industry and the various manifestations of weakening cost accounting, explores the reasons and discusses how to strengthen cost accounting meticulous control by combining with the author's many years of financial work experience, to improve enterprise management level and adapt to national economic development.

  13. A new accounting system for financial balance based on personnel cost after the introduction of a DPC/DRG system.

    Science.gov (United States)

    Nakagawa, Yoshiaki; Takemura, Tadamasa; Yoshihara, Hiroyuki; Nakagawa, Yoshinobu

    2011-04-01

    A hospital director must estimate the revenues and expenses not only in a hospital but also in each clinical division to determine the proper management strategy. A new prospective payment system based on the Diagnosis Procedure Combination (DPC/PPS) introduced in 2003 has made the attribution of revenues and expenses for each clinical department very complicated because of the intricate involvement between the overall or blanket component and a fee-for service (FFS). Few reports have so far presented a programmatic method for the calculation of medical costs and financial balance. A simple method has been devised, based on personnel cost, for calculating medical costs and financial balance. Using this method, one individual was able to complete the calculations for a hospital which contains 535 beds and 16 clinics, without using the central hospital computer system.

  14. 新会计准则、盈余透明度与资本成本%China's New Accounting Standards,Earnings Transparency and Cost of Capital

    Institute of Scientific and Technical Information of China (English)

    郑伟光; 高洁; 陆强

    2014-01-01

    In this paper,a new measurement method has been adopted to measure the transparency of accounting earn-ings and examine the relationship between the cost of equity capital and earnings transparency.The impact of China's new accounting standards has also been studied on earnings transparency from the perspective of consolidated financial state-ment theory and fair value.The empirical results show that:the cost of equity capital is negatively associated with earnings transparency;due to new accounting standards,changes of accounting treatment for minority interest income and introduc-tion of fair value increase earnings transparency significantly.It is also found that the new accounting standards weaken the relationship between the cost of capital and earnings transparency.%本文采用一种新的计量方法衡量会计盈余透明度,并研究盈余透明度与股权资本成本的关系,在此基础上从合并报表理论变革和公允价值的视角研究新会计准则对盈余透明度的影响。结果显示:盈余透明度与股权资本成本负相关,新会计准则对少数股东损益计量方法的变更与公允价值的引入显著增加了盈余透明度,同时,研究发现新会计准则的实施削弱了盈余透明度与资本成本的关系。

  15. 基于资源消耗会计的医院成本核算研究%Study of Hospital Cost Evaluation Based on Resource Consumption Accounting

    Institute of Scientific and Technical Information of China (English)

    章文芳; 杜晓玲; 张秀娟

    2011-01-01

    Hospital cost evaluation is an effective way to improve the quality of medical services and management level. Only comprehensive and accurate cost information can managers find problems in their hospital management, develop an overall strategy for hospital development to control cost and to reduce waste. The paper analyzes the current status of hospital cost accounting first. Through learning from the successful experience of foreign hospital cost evaluation, the article introduces resource consumption accounting and discusses the feasibility of its application. Finally, the paper summarizes the steps of implementing resource consumption accounting in hospitals in China.%医院成本核算是提高医疗服务质量和经营管理水平的有效方法.只有全面准确地核算成本信息,才能发现医院存在的经营管理方面的问题,制定适合医院发展的总体战略,从而达到控制成本、减少浪费的目的.文章首先分析了目前我国医院成本核算的现状及存在的问题,然后借鉴外国医院成本核算的成功经验,引入资源消耗会计,并对其应用的可行性进行了探讨,最后简述了资源消耗会计在我国医院实施的步骤.

  16. Study on Logistics Cost Accounting from Perspective of Taxation Accounting%基于纳税会计视角的物流成本核算问题研究

    Institute of Scientific and Technical Information of China (English)

    韩丹

    2014-01-01

    In this paper, from the perspective of logistics management, financial management and taxation accounting, we analyzed the composition of the logistics cost of enterprises, and pointed out the enterprises should formulate corresponding accounting plans for their taxable businesses in accordance with the future development of the enterprises and the changes in relevant policies.%从物流管理、财务管理、纳税会计角度分析了企业物流成本构成,并指出企业应针对未来发展和相关政策变化制定相关涉税业务核算方案,发挥纳税筹划职能,降低企业税负,预防纳税风险。

  17. Project evaluation, sustainability and accountability : combining cost-benefit analysis (CBA) and multi-criteria analysis (MCA)

    NARCIS (Netherlands)

    Sijtsma, F.J.

    2006-01-01

    General abstract Decision-makers in governments and businesses must choose among different project alternatives which, in varying degrees, contribute to sustainability. Decision-makers also have to account for their choices to a large audience or a broad range of stakeholders. This thesis is about t

  18. Project evaluation, sustainability and accountability : combining cost-benefit analysis (CBA) and multi-criteria analysis (MCA)

    NARCIS (Netherlands)

    Sijtsma, F.J.

    2006-01-01

    General abstract Decision-makers in governments and businesses must choose among different project alternatives which, in varying degrees, contribute to sustainability. Decision-makers also have to account for their choices to a large audience or a broad range of stakeholders. This thesis is about t

  19. Project evaluation, sustainability and accountability : combining cost-benefit analysis (CBA) and multi-criteria analysis (MCA)

    NARCIS (Netherlands)

    Sijtsma, F.J.

    2006-01-01

    General abstract Decision-makers in governments and businesses must choose among different project alternatives which, in varying degrees, contribute to sustainability. Decision-makers also have to account for their choices to a large audience or a broad range of stakeholders. This thesis is about

  20. An update of cost-effectiveness of rotavirus vaccination in indonesia: Takinga birth-dose vaccination strategy into account

    NARCIS (Netherlands)

    Suwantika, A.A.; Setiawan, D.; Atthobari, J.; Postma, M.J.

    2014-01-01

    Objectives: Rotavirus infection was reported as the major cause of severe diarrhea in children under 5-years-old in Indonesia. A low cost rotavirus vaccine to protect infants from birth has been developed for developing countries, such as Indonesia. This study aims to update our initial analysis on

  1. Food Assistance: Financial Information on WIC Nutrition Services and Administrative Costs. United States General Accounting Office Report to Congressional Committees.

    Science.gov (United States)

    Robertson, Robert E.

    The Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) is a federally funded nutrition assistance program administered by the Department of Agriculture's (USDA) Food and Nutrition Service (FNS). Responding to Congressional requests for information regarding program costs, this report provides information on: (1) funding…

  2. 公立医院成本核算应用存在的问题和对策%Problems and countermeasures of cost accounting of public hospitals

    Institute of Scientific and Technical Information of China (English)

    马伊芳; 胡成雅

    2014-01-01

    Literature reviews,expert interviews and case studies were conducted for investigation of the current cost accounting system in a hospital in Shanghai. It was found that there were essential problems in aspects such as cost accumulation and cost allocation. Some countermeasures were put forward accordingly.%运用文献查阅、专家访谈、案例研究等方法,对上海市公立医院成本核算方案的实践情况进行案例分析,提出了成本归集、成本分摊等方面的问题,并研究解决策略。

  3. Application study of activity-based costing management in MRI cost accounting%作业成本法在 MRI 项目成本测算中的应用研究

    Institute of Scientific and Technical Information of China (English)

    苏樱华; 黄耀渠

    2014-01-01

    To investigate the feasibility and value of activity-based costing (ABC)method in calculating unit cost of different MRI items. Taking a MRI center as the cost object, the theory and method of ABC was used to calculate unit cost of different MRI items, and compared with the conventional cost measurement method. The unit cost of MRI plain scan, MRI contrast enhancement, and MR angiography was 509.81 yuan,649.62 yuan, and 1020.51 yuan respectively by using ABC method, the results were different with conventional cost measurement method. This study shows that the ABC management in MRI cost accounting is feasible, and can have more detailed and precise estimate of indirect cost than conventional cost measurement method.%目的:探讨采用作业成本法测算 MRI 项目单位成本的可行性和价值。方法运用作业成本法理论与方法,以某医院 MRI 中心项目为成本对象,测算不同 MRI 项目的单位成本,并与传统成本测算方法进行比较。结果作业成本法测算出 MR 平扫、增强扫描及血管造影项目的成本分别为509.81元、649.62元、1020.51元,其结果与传统成本核算方法存在差异。结论作业成本法测算 MRI 项目成本是可行的,并且较传统成本方法更详细、准确反映间接成本的构成情况。

  4. Sistemas de Costes ABC y Lean Accounting, an??lisis, comparativa y aplicaci??n pr??ctica = Activity Based Costing System and Lean Accounting, analysis, comparative and practical application

    OpenAIRE

    D??az Parada, Noelia

    2016-01-01

    Con este trabajo se pretende realizar un estudio comparativo entre dos tipos de sistemas de costeo, el sistema de costeo ABC (Activity Based Costing) y el sistema Lean (Sistema de costeo sin desperdicios). Para llevar a cabo dicho an??lisis, se determinar??n las bases te??ricas que describen las caracter??sticas de ambos m??todos, que posteriormente permitir??n realizar una aplicaci??n pr??ctica para facilitar su comprensi??n y, a su vez, realizar una comparativa. Las bases ...

  5. In global health research, is it legitimate to stop clinical trials early on account of their opportunity costs?

    Directory of Open Access Journals (Sweden)

    James V Lavery

    2009-06-01

    Full Text Available BACKGROUND TO THE DEBATE: After the failure of three large clinical trials of vaginal microbicides, a Nature editorial stated that the microbicide field "requires a mechanism to help it make rational choices about the best candidates to move through trials" [1]. In this month's debate, James Lavery and colleagues propose a new mechanism, based on stopping trials early for "opportunity costs." They argue that microbicide trial sites could have been saturated with trials of scientifically less advanced products, while newer, and potentially more promising, products were being developed. They propose a mechanism to reallocate resources invested in existing trials of older products that might be better invested in more scientifically advanced products that are awaiting clinical testing. But David Buchanan argues that the early stopping of trials for such opportunity costs would face insurmountable practical barriers, and would risk causing harm to the participants in the trial that was stopped.

  6. 医疗机构自制制剂成本核算方法分析%Cost Accounting Method of Self-Made Preparations in Medical Institutions

    Institute of Scientific and Technical Information of China (English)

    石嫱; 刘海涛; 庆格乐

    2015-01-01

    目的:为制订合理的医院自制制剂定价方法提供参考。方法将影响当前医院制剂价格的各项成本费用归入直接材料费用、直接工资费用和制造费用3个主要因素,直接材料按实际费用计入成本,直接工资和制造费用按单品种制剂上一年年产值占全年产值的比例分摊,建立制剂价格的计算方法。结果该核算方法比较全面、合理地反映了制剂成本的构成要素。结论制订科学、合理、全面地反映医院制剂价格构成要素的制剂成本核算体系,对于优化资源配置、提高医院制剂为临床服务的能力、保证医院制剂健康和可持续发展具有重要的现实意义。%Objective To provide reference for making the reasonable hospital preparation pricing method. Methods The various costs affecting current hospital preparation price were classified into 3 main factors including direct material cost,direct salary cost and man-ufacturing cost. The direct materials were brought into the costs,the direct salary and manufacturing expenses were performed the prorate distribution according to the proportion of last year annual output value of single preparation accounting for the annual output value to establish the calculation method of preparation price. Results The established accounting method comprehensively and rationally reflect-ed the component elements of preparation costs. Conclusion Formulating a hospital preparation cost accounting system that can scientif-ically,reasonably and comprehensively reflect the component elements of preparation price has an important significance for optimizing the resource configuration,increasing the ability of hospital preparation service for clinic and ensuring healthy and sustainable develop-ment preparations of hospital.

  7. Crude costs: a framework for a full-cost accounting analysis of oil and gas exploration off Cape Breton, Nova Scotia

    Energy Technology Data Exchange (ETDEWEB)

    Landon, L.; Pannozzo, L.

    2001-12-01

    Defined as the total quantity of all goods and services produced and the total money earned and spent, the Gross Domestic Product (GDP) is a measure used to determine how well an economy is doing. For its part, the Genuine Progress Index (GPI) measures 26 variables and was first developed in 1995. In Nova Scotia, a set of 20 social, economic and environmental indicators are examined to obtain a better picture of the well-being of the region and determine if the development is sustainable over time. The authors explained their approach based on the use of GPI analysis to assist decision makers in identifying the real costs and benefits of different options applied to the oil and gas exploration situation off Cape Breton, Nova Scotia. The document is divided into five parts as follows: (1) Part 1: introduction, (2) Part 2: natural capital and the impacts of oil and gas development, (3) Part 3: social capital and the economic value of fishing and tourism, (4) Part 4: the real cost of oil and gas, and (5) Part 5: recommendations. Some of the recommendations call for the further study of cumulative and sub-lethal effects from petroleum development, the establishment of Marine Protected Areas preceded by a moratorium on oil and gas exploration in the Southern Gulf of St. Lawrence and Sydney Bight areas until the establishment of the Areas is made, and that future environmental assessments concerning oil and gas development to address the impacts on species and ecosystems as a whole. 209 refs., 11 tabs., 4 figs.

  8. 医院科研课题实验动物成本核算研究%Animal's feeding cost accounting of the scientific researches in hospital

    Institute of Scientific and Technical Information of China (English)

    徐艳霞

    2014-01-01

    Due to lack of cost accounting,the scientific researches charge differently of experimental animals in every hospital.Animals feeding costs include two parts,direct costs and indirect costs.Through gathering statistics of different kinds of animals and cumulative feeding amounts of different researches,the article calculates the indirect costs of each research,this approach can make up deficiencies for the current management method and improve hospital management level.%由于缺少成本核算,我国各医院对科研课题实验动物的收费标准存在较大差异.文章将动物饲养成本分为直接成本和间接成本两部分,根据各品种动物的累计饲养数量情况,核算成本分摊系数,计算间接成本,可以弥补目前收费标准的不足,提高医院科研经费管理水平.

  9. 强化医院的经济管理大力推行全成本核算%Consolidating Hospital Economic Management and Energetically Carrying out Complete Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    苑萍; 魏田

    2001-01-01

    为探讨医院经济全成本核算,本文阐述了在新形势下实行全成本核算的重要性和必要性,实行全成本核算的基本要求以及实行全成本核算需要解决的问题,为实现全成本核算提供借鉴的经验。%To probe into the complete cost accounting of the hospital economic, it is expatiated in this article that the essentiality and necessity of the practicing complete cost accounting, the fundamental request of the practicing complete cost accounting, and some problems are resolved on the practicing complete cost accounting. The use for reference experience is provided for practicing complete cost accounting.

  10. Research on the Historical Evolution and Development Trends of Public Hospitals'Cost Accounting in China%我国公立医院成本核算的历史演进与发展趋势研究

    Institute of Scientific and Technical Information of China (English)

    郑大喜

    2011-01-01

    介绍科室成本核算、项目成本核算、病种成本核算等方法,指出其适应范围和存在的问题,提出公立医院成本核算的发展趋势是与政府财政补偿、医疗服务支付制度改革、绩效评价体系相结合,以便体现公益性质.%The article introduces several cost accounting methods of public hospitals, such as department cost accounting, item cost accounting and disease cost accounting, and discusses the application and issues of all the methods.The trends of cost accounting are the integration between govemment finance compensation, medical service payment system reform and payment system based on public welfare.

  11. Costing Accounting for Nursing Serviceltems of Mental Health%精神卫生护理服务项目成本核算

    Institute of Scientific and Technical Information of China (English)

    王书平; 于静涛; 王宝军; 王坤; 白雪; 孙永发; 李雪; 陈云香; 吴华章

    2012-01-01

    目的 为调整精神卫生护理服务项目的收费标准提供依据.方法 采用全成本核算和剔除财政补助收入的成本核算方法.结果 精神特级护理成本为7.70元/小时,剔除财政补贴后成本为7.40元/小时;一级和二级护理成本为135.00元/日和63.50元/日,而剔除财政补助后成本为130.50元/日和61.40元/日.结论 应提高精神科的护理服务项目的收费标准,标准应该体现护理级别.收费标准的确定按照护理服务项目的成本和剔除财政补助后的成本确定.%Objective To provide a basis to improve the services charges of mental health of grading nursing care. Method Using the full-cost-accounting and eliminating financial assistance income costing to account the cost of nursing. Result The cost of critical care of mental health is 7.70 yuan per hour and after eliminating the financial assistance, the cost is 7.40 yuan per hour. The cost of grade one and grade two are 135.00 yuan per day and 63.50 yuan per day. After eliminating the financial assistance, the cost is 130.50 yuan per day and 61.40 yuan per day accordingly. Conclusion It is suggested that the charges of nursing care of mental health should be improved, and the standards should reflect the nursing grade. The standards of charge should be determined by the cost of nursing care and the financial assistance e-limination.

  12. 对应纳入高校“生均成本”核算中的成本探析%The Cost Analysis Corresponding to the Average Cost Accounting in Colleges

    Institute of Scientific and Technical Information of China (English)

    郭同燕; 丁依群; 陈翠芳

    2011-01-01

    高校教育成本管理是高校管理工作的重要环节,高校教育成本核算是优化教育资源配置、提高高校办学能力的一种有效途径,高校"生均成本"的核算是高校教育成本核算重要的内容之一。直接影响高校"生均成本"计算的准确性因素是高校成本核算内容的确定,如何分析、确定高校哪些成本应纳入成本核算就成了"生均成本"计算的重中之重和依据。文章结合基层财务工作经验,根据《高等学校会计制度》(征求意见稿)的通知[财会便〔2009〕62号]的规定,从费用类中的教学支出、科研支出、其他业务支出、后勤支出、行政支出等九大块入手,探讨、分析应纳入"生均成本"计算中的成本。%College education cost management is the important link of the college management,and college education cost accounting education is to optimize the allocation of resources,and is an effective way to improve the ability of university education.In the university exploring the cost of college education cost accounting is one of the important content,which directly influences the accuracy of college "exploring the cost".How to determine the cost analysis? We think in the cost accounting the top priority of the calculation and the basis should be included.From the cost of the teaching of expenditure,and scientific research expenditure,and other business expenses,logistics expenses,and administrative expenses,this paper discusses that analysis should be included in the "exploring the cost" in the calculation of the cost.

  13. Bridging the Gap in Transport Project Evaluation: Accounting for the Inaccuracies in Demand Forecasts and Construction Costs Estimations

    DEFF Research Database (Denmark)

    Salling, Kim Bang; Leleur, Steen

    For decades researchers have claimed that demand forecasts and construction costs estimations are assigned with large degrees of uncertainty, commonly referred to as Optimism Bias. A severe consequence is that ex-ante socio-economic evaluation of infrastructure projects becomes inaccurate and can...... lead to unsatisfactory investment decisions. Thus there is a need for better risk assessment and decision support, which is addressed by the recently developed UNITE-DSS model. It is argued that this simulation-based model can offer decision makers new and better ways to deal with risk assessment....

  14. Logistics Activity Cost Accounting Management Based on Time Study%基于时间研究的物流作业成本核算管理

    Institute of Scientific and Technical Information of China (English)

    邓爱民; 李红; 文慧; 小平

    2014-01-01

    时间研究是一种能有效且准确测量物流作业时间的方法,通过对物流作业时间的测定,得出每一项物流作业标准时间,为物流成本核算管理提供了一种有益的参考工具。利用时间研究进行物流作业成本核算管理不仅为企业提供了准确的成本信息,而且将实际作业时间和标准作业时间对比,找出改进方向,提高工作效率。%Time study is a kind of effective and accurate measuring method of logistics activity time,which is mainly used for the measurement of time.It can conclude the standard time of each job,providing a useful reference tool for the logistics cost accounting and management.Using time study for logistics activity cost accounting management can not only provide accurate cost information for the enterprise,but also find out the direction of improvement by means of comparing the actual activity time and standard work time,which can finally improve the work efficiency.

  15. Accounting assessment

    Directory of Open Access Journals (Sweden)

    Kafka S.М.

    2017-03-01

    Full Text Available The proper evaluation of accounting objects influences essentially upon the reliability of assessing the financial situation of a company. Thus, the problem in accounting estimate is quite relevant. The works of home and foreign scholars on the issues of assessment of accounting objects, regulatory and legal acts of Ukraine controlling the accounting and compiling financial reporting are a methodological basis for the research. The author uses the theoretical methods of cognition (abstraction and generalization, analysis and synthesis, induction and deduction and other methods producing conceptual knowledge for the synthesis of theoretical and methodological principles in the evaluation of assets accounting, liabilities and equity. The tabular presentation and information comparison methods are used for analytical researches. The article considers the modern approaches to the issue of evaluation of accounting objects and financial statements items. The expedience to keep records under historical value is proved and the articles of financial statements are to be presented according to the evaluation on the reporting date. In connection with the evaluation the depreciation of fixed assets is considered as a process of systematic return into circulation of the before advanced funds on the purchase (production, improvement of fixed assets and intangible assets by means of including the amount of wear in production costs. Therefore it is proposed to amortize only the actual costs incurred, i.e. not to depreciate the fixed assets received free of charge and surplus valuation of different kinds.

  16. Management features of the innovative development of the enterprise taking into account cost-effective use of resources

    Directory of Open Access Journals (Sweden)

    Babanova Yu.V.

    2017-01-01

    Full Text Available Modern business is developing in the conditions of innovation-driven economy in which science and technology are the basis of competitive ability and a productive force. Most of the managerial decisions are taken in the context of limited resources and high uncertainty, because they depend on many factors, the dynamics of which is not always possible to estimate with reasonable accuracy. In this article special method is presented, which allows you to formalize the process of management decision, in terms of innovative product development. This method includes matrix analysis and vector calculus. The purpose of this method and model is to develop a set of alternative options for the product development and the selection of the most cost effective projects based on the integration of consumer requirements, innovative product specifications and the manufacturing capability of the organization (initial conditions for the project realization.

  17. Probability Analysis on Deviation of Cost Accounting in Public Hospitals%公立医院成本核算失真的可能性分析

    Institute of Scientific and Technical Information of China (English)

    农圣

    2016-01-01

    在现行的公立医院管理体制下,试图以公立医院成本核算为抓手推进公立医院补偿机制改革,最终实现公立医院“提高质量、重塑公益、控制费用”的改革目标是一个举步维艰的困局。原因在于,医院成本核算是合理补偿医院的核心,成本核算在现行体制下面临“激励不相容、信息不可靠、结果不适用”三种阻力,目前貌似科学完善的成本核算实际上是形式完整而实质虚无的偏离,公立医院治理制度改革是公立医院改革次序优先的选择。%Under the current management system in public hospitals, the progress in reform goals of "quality improvement, public benefits restoration and expense control" is stagnant, while the public hospitals attempt to push forward the reform on the compensation mechanism in public hospitals by performing cost accounting. The reason lies in the fact that cost accounting, as the core of reasonable compensation mechanism in hospitals, turns out to be "incompatible with incentives, unreliable in terms of information and inapplicable in terms of results" under the current system. Although it seems scientific and correct, cost accounting represents deviation with complete form and void essence. The governance reform should be first choice in reform on public hospitals.

  18. 浅析我高速公路养护成本核算%Analysis of Chinese Maintenance Cost Accounting of Highway

    Institute of Scientific and Technical Information of China (English)

    陶佳仪

    2013-01-01

    The maintenance costs of Highway are not only the main premise basis of the current financial management, but also the top priority of relevant operational sector accounts. In this article, the author discusses the problems and solutions of current highway accounting system.%高速公路养护成本不仅是目前财务管理的主要前提依据,也是相关运营部门核算的重中之重。本文就当前高速公路会计核算系统所存在的问题及解决方案进行了肤浅的探讨。

  19. Analysis of methods for evaluating environmental costs: a view from environmental accounting research. case: construction of highway, vía al mar Cartagena-Barranquilla section 1

    Directory of Open Access Journals (Sweden)

    José Julio Vergara Arrieta

    2016-11-01

    Full Text Available This document is the first breakthrough in the research project entitled “Measurement and assessment of social and environmental costs of Dual Carriageway Vía al Mar Cartagena- Barranquilla section 1 Barrio Crespo – Entrance Villages Tierra Baja and Puerto Rey” funded by the University of San Buenaventura Cartagena. In it the conclusions of the search and theoretical-critical analysis of the different methods, methodologies or techniques that address the issue of valuation of environmental quality in order to develop the first approaches to valuation exercise environmental costs are collected. The position for the present analysis is adopted from an investigative standpoint of accounting field, based on performing and / or environmental reality heterodox approaches.

  20. Value in Pediatric Orthopaedic Surgery Health Care: the Role of Time-driven Activity-based Cost Accounting (TDABC) and Standardized Clinical Assessment and Management Plans (SCAMPs).

    Science.gov (United States)

    Waters, Peter M

    2015-01-01

    The continuing increases in health care expenditures as well as the importance of providing safe, effective, timely, patient-centered care has brought government and commercial payer pressure on hospitals and providers to document the value of the care they deliver. This article introduces work at Boston Children's Hospital on time-driven activity-based accounting to determine cost of care delivery; combined with Systemic Clinical Assessment and Management Plans to reduce variation and improve outcomes. The focus so far has been on distal radius fracture care for children and adolescents.

  1. Study on the Chinese Enterprise Logistics Cost Accounting%浅谈我国企业物流成本会计核算研究

    Institute of Scientific and Technical Information of China (English)

    饶竹芸

    2012-01-01

      With the strengthen economic market integration, cost of logistics is being paid more attention to, leading to the significant task for logistic costing control in logistics management. Hence, this article is making discussion of current situation of enterprise logistic costing management, doing research for the framework of logistic cost accounting recording method, and then proposing more reasonable recording thinking.%  随着市场一体化经济日益加强,人们对物流成本的关心程度不断提高,降低物流成本已经成为物流管理的一项重要任务。因此,文中就企业物流成本管理现状进行探讨,对物流成本会计核算方法体系进行研究,进而提出更为合理的核算思路。

  2. A method for accounting for maintenance costs in flux balance analysis improves the prediction of plant cell metabolic phenotypes under stress conditions.

    Science.gov (United States)

    Cheung, C Y Maurice; Williams, Thomas C R; Poolman, Mark G; Fell, David A; Ratcliffe, R George; Sweetlove, Lee J

    2013-09-01

    Flux balance models of metabolism generally utilize synthesis of biomass as the main determinant of intracellular fluxes. However, the biomass constraint alone is not sufficient to predict realistic fluxes in central heterotrophic metabolism of plant cells because of the major demand on the energy budget due to transport costs and cell maintenance. This major limitation can be addressed by incorporating transport steps into the metabolic model and by implementing a procedure that uses Pareto optimality analysis to explore the trade-off between ATP and NADPH production for maintenance. This leads to a method for predicting cell maintenance costs on the basis of the measured flux ratio between the oxidative steps of the oxidative pentose phosphate pathway and glycolysis. We show that accounting for transport and maintenance costs substantially improves the accuracy of fluxes predicted from a flux balance model of heterotrophic Arabidopsis cells in culture, irrespective of the objective function used in the analysis. Moreover, when the new method was applied to cells under control, elevated temperature and hyper-osmotic conditions, only elevated temperature led to a substantial increase in cell maintenance costs. It is concluded that the hyper-osmotic conditions tested did not impose a metabolic stress, in as much as the metabolic network is not forced to devote more resources to cell maintenance.

  3. 用T型账户和图示结合法解决《成本会计》教学中的难点--辅助生产费用的分配%The Approach of T Type Account with Graphic Method to the Difficulties in Cost Accounting Teaching --The Distribution of Auxiliary Production Cost Sanya Polytechnic College

    Institute of Scientific and Technical Information of China (English)

    高银霞

    2011-01-01

    《成本会计》课程一直被学生认为是会计专业课中方法体系比较复杂,应用性突出的比较难学的专业核心课程,该文结合作者的教学实践及体会,阐述了如何用T型账户和图示结合法帮助《成本会计》中关于“辅助生产费用的分配”教学,并说明T型账户和图示法在提高《成本会计》教学中的重要作用。%Cost Accounting is always considered as a applicable core course among all accounting courses, which is hard to master for it' s more complicated with different problem -solving methods. According to the author's own teaching practice and comprehension, the paper is elaborated on the usage of the approach of T type account with graphic method in the teaching of the distribution of auxiliary production cost. The significant role of this approach in improving cost accounting teaching is expounded in a detailed way as well.

  4. 用T型账户和图示结合法解决《成本会计》教学中的难点——辅助生产费用的分配%The Approach of T Type Account with Graphic Method to the Difficulties in Cost Accounting Teaching ---The Distribution of Auxiliary Production Cost Sanya Polytechnic College

    Institute of Scientific and Technical Information of China (English)

    高银霞

    2012-01-01

    《成本会计》课程一直被学生认为是会计专业课中方法体系比较复杂,应用性突出的比较难学的专业核心课程,该文结合作者的教学实践及体会,阐述了如何用T型账户和图示结合法帮助《成本会计》中关于“辅助生产费用的分配”教学,并说明T型账户和图示法在提高《成本会计》教学中的重要作用。%Cost Accounting is always considered a applicable core course among all accounting courses, which is hard to master for it' s more complicated with different problem -solving methods. According to the author's own teaching practice and comprehension, the paper is elaborated on the usage of the approach of T type account with graphic method in the teaching of the distribution of auxiliary production cost. The significant role of this approach in improving cost accounting teaching is expounded in a detailed way as well.

  5. Inquiry on problems and countermeasures of engineering project responsibility cost accounting%工程项目责任成本核算的问题及对策探讨

    Institute of Scientific and Technical Information of China (English)

    王世奇

    2012-01-01

    阐述了工程项目责任成本核算的概念及其与会计核算的联系与区别,总结出责任成本核算存在的问题,并提出解决措施,以加强责任成本核算,实现施工企业的经济效益最大化。%This paper describes the concept of engineering project responsibility cost accounting,illustrates the relation and differences of responsibility cost accounting and financial accounting,summarizes problems existing in responsibility cost accounting,and puts forward solutions,with a view to strengthen responsibility cost accounting and to realize maximum economic benefit of construction enterprises.

  6. Discussion of Cost Accounting of Modern Logistics Enterprises%现代物流企业成本核算问题探讨

    Institute of Scientific and Technical Information of China (English)

    马小丽

    2012-01-01

    In this paper, we discussed the problems related to the cost accounting of logistics enterprises and in view of its current status, proposed to establish the cost accounting system for modern logistics enterprises on the aspects of object, method, scope and item, etc.%以现代成本理论为基础,结合现代物流企业的实际情况,探讨了物流企业成本核算的相关问题,由于物流企业财务管理制度与会计核算方法不一致,导致物流企业成本核算信息缺乏准确性和可比性.针对现代物流企业成本核算现状,从成本核算对象、成本核算方法、成本核算范围以及成本核算项目等几个方面,提出了构建现代物流企业成本核算体系.

  7. The application and development of responsibility cost accounting in enterprises%责任成本会计在企业中的运用与发展

    Institute of Scientific and Technical Information of China (English)

    董伟

    2016-01-01

    The new market economic system contributes to the development of management science, enterprise management in good order, which is inseparable from the strong auxiliary of the forefront of science and technology, corporate responsibility cost accounting work laid the solid foundation for the development of enterprises, provides the advantageous safeguard, is the key to enterprise efficiency and steady development. Therefore, the importance of the responsibility cost accounting in the enterprise operation is particularly obvious, it is worth to discuss and study.%崭新的市场经济体制促使管理学科在不断地前进与发展,企业经营管理的良好有序进行离不开前沿科学技术的大力辅助,企业的责任成本会计工作为企业的发展奠定了坚实的基础,提供了有利的保障,是企业高效、稳健发展的关键一环。因此,责任成本会计工作在企业运营中的重要性尤为明显,值得探讨与研究。

  8. 加强高职院校成本会计实践教学的几点思考%on Enhancing Vocational Colleges Cost Accounting Practical Teaching

    Institute of Scientific and Technical Information of China (English)

    祁敏霞

    2012-01-01

    成本会计是高职高专院校会计电算化、财务管理等经济管理类专业的职业核心课程,作为会计学科体系中的一个子系统,有着相对独立的理论和方法体系,是一门集理论性和实践操作性都较强的学科。高职院校在教学中虽然重视了实践教学环节,但由于缺乏一套较完善的实践教学方案和创新实施手段,实践教学流于形式,效果不佳。因此不断强化、创新实践教学,使其更加科学、规范,应成为提高成本会计实践教学质量的当务之急。%Cost accounting is the vocational core curricula in vocational colleges' specialties of ac- counting computerization, financial management. As a subsystem of accounting science, it has rel- atively independent theoretical and approach system that proves a subject with consolidating theory and practice. Although vocational colleges give priorities to practical teaching segment, yet lacking of perfect and practical teaching program and innovative operational measurements, its practical teaching in fact only exist in theory. Hence, constantly emphasizing, innovating practical teaching to allow it more scientifically should become a critical task for improving cost accounting practical teaching qualities.

  9. 管理会计视角下的成本管理探究%Research of Cost Management in Relation to Management Accounting

    Institute of Scientific and Technical Information of China (English)

    王国栋

    2015-01-01

    Following the continuous in-depth research of scientific management theory, the importance of management accounting in relation to business decision making for enterprises has become increasingly more evident. In our country in modern times, management systems of enterprises are also undergoing constant development, regardless if it's a company or the country itself, the application of management accounting is also increasingly important. At present, management accounting has already impacted on each and every aspect of enterprise management, without the exception of cost management.%随科学管理理论研究的不断深入,在企业决策中越来越彰显出管理会计的重要性。我国现代企业管理制度的不断发展,无论是企业还是国家,也越来越重视管理会计的应用。现在,管理会计已经渗透到企业管理的各个方面,成本管理也不例外。

  10. Public health costs accounting of inorganic PM2.5 pollution in metropolitan areas of the United States using a risk-based source-receptor model.

    Science.gov (United States)

    Heo, Jinhyok; Adams, Peter J; Gao, H Oliver

    2017-09-01

    In order to design effective strategies to reduce the public health burden of ambient fine particulate matter (PM2.5) imposed in an area, it is necessary to identify the emissions sources affecting that location and quantify their contributions. However, it is challenging because PM2.5 travels long distances and most constituents are the result of complex chemical processes. We developed a reduced-form source-receptor model for estimating locations and magnitudes of downwind health costs from a source or, conversely, the upwind sources that contribute to health costs at a receptor location. Built upon outputs from a state-of-the-art air quality model, our model produces comprehensive risk-based source apportionment results with trivial computational costs. Using the model, we analyzed all the sources contributing to the inorganic PM2.5 health burden in 14 metropolitan statistical areas (MSAs) in the United States. Our analysis for 12 source categories shows that 80-90% of the burden borne by these areas originates from emissions sources outside of the area and that emissions sources up to 800 km away need to be included to account for 80% of the burden. Conversely, 60-80% of the impacts of an MSA's emissions occurs outside of that MSA. The results demonstrate the importance of regionally coordinated measures to improve air quality in metropolitan areas. Copyright © 2017. Published by Elsevier Ltd.

  11. 静脉输液实际消耗成本核算研究%Actual cost consumption accounting of venous transfusion in public medical institutions

    Institute of Scientific and Technical Information of China (English)

    苏全志; 韩修英; 崔立敏; 于兰贞

    2012-01-01

    Objectives:To calculate the actual cost consumption of venous transfusion accurately in public medical institutions in Binzhou and to provide data evidence for formulating reasonable charging standard of nursing projects. Methods:Three public medical institutions in Binzhou,each one from First-Grade, Second-Grade and Third-Grade public medical institutions respectively, were selected by representative sampling.We collected the related data in 2010 of each institution, calculated the actual cost consumption of different infusion methods using the project cost accounting, method, analyzed cost construction, and compared the difference between actual cost and current valorization. Results: The actual cost consumption of normal steel needle method, indwelling needle method, P1CC method, and Central Venous Catheter(CVC) method of venous transfusion in Third-Grade public medical institution were 25.46, 24.54, 36.87, and 35.88 yuan respectively. The actual cost consumption of normal steel needle method and indwelling needle method in Second-Grade institution were 19.80 and 19.39 yuan respectively.. The actual cost consumption of normal steel needle method in First-Grade institution was 15.55 yuan. The price gaps between actual cost consumption and valorization were 12.60-30.87 yuan and the cost compensation rates were only 11.78~30.94%. The highest proportion of total venous transfusion cost was the nursing human costs which ranged from 39.05% to 53.25%. Conclusion: There are enormous gaps between actual cost consumption of venous transfusion and current valorization. The government should adjust current charging standard based on scientific project cost accounting of venous transfusion.%目的:准确核算滨州市公立医疗机构静脉输液实际消耗成本,为制定合理的护理项目收费标准提供数据支持.方法:采用便利抽样方法,分别选取滨州市一、二、三级公立医疗机构各一家,收集其2010年的相关资料;运用项目成

  12. 土地一级开发成本核算问题探析%The Analysis of Primary Land Development Cost Accounting Problems

    Institute of Scientific and Technical Information of China (English)

    叶婷婷; 谢丽萍

    2013-01-01

      The types of land development are many, the sheet land development is the method of primary land development in most parts of our country's area. In the context of related engineering construction in recent years, many enterprises used this method, the carry-over, collection and distribution of land development cost become the essential work of developers. By virtue of many years accounting work experience, the author analyzed the cost collection department, the cost distribution and carry-over, at the same time put forward the basic thoughts of effective cost calculation, accurate division of land units as well as the effective development funds regulation and distribution, in order to play a certain role for our country's primary land development funds accounting.%  土地的开发形式非常多,其中土地的成片性开发为我国绝大部分地区中的一级土地开发手段。就最近几年的相关工程建设来看,很多使用该种手段,其土地开发中的成本的结转、归集以及分配成为开发商最为本质的工作。本文作者凭借几年的会计工作经验,分析研究了成本的归集部门、土地开发成本中的分配以及土地成本中的结转,同时提出了有效计算成本、准确划分土地单位以及有效调节、分配开发的经费等基本思路,旨在对我国一级土地的开发经费核算起到一定的作用。

  13. Analysis on Cost Accounting of Resources Value Flow Based on Circular Economy%循环经济下资源价值流成本会计方法应用研究

    Institute of Scientific and Technical Information of China (English)

    王普查; 陈华燕; 刘朵

    2013-01-01

    循环经济强调资源的重新利用和废弃物的再资源化。资源循环利用企业的成本管理需要取得废弃物成本方面的信息,然而现行成本核算方法不能满足此方面的要求,成本核算亟待创新。资源循环利用企业的成本核算应单独计算废弃物成本,并将处理废弃物的费用作为产品成本的一个构成要素,同时也应将不合格产品成本中可再利用部分的价值作为产品成本的扣减项目,以实现资源循环利用企业成本核算的创新。%Circular economy emphases on the resources re -used and waste materials re -resourced, the resources reused enterprises need to get the information of waste cost on cost management , but the current cost accounting method can't meet the requirements , and cost accounting method needs to be innovated .It should be calculated separately waste costs in the resources reused enterprises , and the cost of waste disposal should be added in entering the products cost as a constituent elements of products cost , also the reusable value of waste materials should be deducted from the products cost .It is nec-essary to set the account of waste costs in order to do the special accounting of waste materials ’ cost, and realizes the inno-vation of cost accounting method of the resources reused enterprises .

  14. Discuss Indirect Cost Allocation Method in the Application of the Hospital Total Cost Accounting%探讨间接成本分配法在医院全成本核算中的应用

    Institute of Scientific and Technical Information of China (English)

    董音茵

    2015-01-01

    结合某一个医院实际发展情况,调查该医院非临床科室的成本,包括医技﹑医辅和后勤科室的人员经费﹑卫生材料费﹑药品费﹑折旧费和其他费用等情况,然后对这些数据进行分析和对比,运用数学和统计学相关原理对分配法进行验证. 旨在让医院对间接成本加以合理的﹑有效的运用,完善医院的成本核算方法.%In combination with the practical development of a hospital, investigation of clinical departments this hospital costs, including medical, paramedical and logistics department personnel expenditure, sanitary materials, expended the de-preciation, and other expenses, etc., and then analyze these data and contrast, applying the principles of mathematics and statistics related to the distribution method for validation. Aimed at the hospital for the indirect costs to be reasonable and effective use, improve the hospital cost accounting method.

  15. Air pollution: costs and paths to a solution in Hong Kong--understanding the connections among visibility, air pollution, and health costs in pursuit of accountability, environmental justice, and health protection.

    Science.gov (United States)

    Hedley, Anthony J; McGhee, Sarah M; Barron, Bill; Chau, Patsy; Chau, June; Thach, Thuan Q; Wong, Tze-Wai; Loh, Christine; Wong, Chit-Ming

    2008-01-01

    Air quality has deteriorated in Hong Kong over more than 15 yr. As part of a program of public accountability, photographs on Poor and Better visibility days were used as representations of the relationships among visibility, air pollution, adverse health effects, and community costs for health care and lost productivity. Coefficients from time-series models and gazetted costs were used to estimate the health and economic impacts of different levels of pollution. In this population of 6.9 million, air quality improvement from the annual average to the lowest pollutant levels of Better visibility days, comparable to the World Health Organization air quality guidelines, would avoid 1335 deaths, 60,587 hospital bed days, and 6.7 million doctor visits for respiratory complaints each year. Direct costs and productivity losses avoided would be over US$240 million a year. The dissemination of these findings led to increased demands for pollution controls from the public and legislators, but denials of the need for urgent action arose from the government. The outcome demonstrates the need for more effective translation of the scientific evidence base into risk communication and public policy.

  16. Contabilidade de custos vs. contabilidade de ganhos: respostas às exigências da produção enxuta Cost accounting vs. throughput accounting: answer to the lean production's demands

    Directory of Open Access Journals (Sweden)

    José Antonio de Queiroz

    2010-01-01

    Full Text Available A produção enxuta tem provocado mudanças significativas nas empresas, mudanças estas que não vêm sendo acompanhadas pelos sistemas de gestão econômica, desenvolvidos sobre pressupostos equivocados da produção em massa que defendem que as otimizações locais isoladas resultam na otimização global da empresa. Deste modo, pode-se afirmar que a contabilidade de custos não é capaz de prover as informações necessárias à correta tomada de decisão nas empresas enxutas. Por outro lado, constata-se uma coerência entre os princípios da produção enxuta e os pressupostos que sustentam a contabilidade de ganhos da Teoria das Restrições. Sendo assim, o objetivo deste artigo é apresentar argumentos que respaldem estas afirmações, bem como justifiquem a necessidade da utilização da contabilidade de ganhos como base teórica para a proposta de um método de gestão econômica para a produção enxuta.Lean production has provoked significant changes in companies. These changes have not being followed by the economic management systems, which are developed based on mistaken assumptions made by mass production which argues that isolated local optimizations can lead to the global optimization of the company. In this way, it can be affirmed that cost accounting cannot provide the necessary information for decision making in lean companies. On the other hand, consistency is evidenced between the principles of the lean production and the assumptions that support the throughput accounting of the Theory of Constraints. Therefore, the objective of this article is to present arguments that corroborate these assertions and justify the necessity for the use of the throughput accounting as a theoretical basis for the proposal of an economic management method for lean production.

  17. 医疗服务项目成本精细化核算研究%Research on Cost Accounting Refinement of Medical Service Project

    Institute of Scientific and Technical Information of China (English)

    蔡瑜

    2013-01-01

    Medical service price is a sensitive problem, and one of the particular concerns to the broad mass-es, it is also a very important link to the state administrative department of health system and prices. Therefore, it is particularly important that refinement of accounting make the current medical service project cost and the medical service price match , and provide the basis for reasonable adjustment of medical service prices . This paper try to analyze the current situation of medical service prices, explore cost accounting countermeasures of the fine medi-cal service project ,offer the decision basis for managers.%医疗服务价格是一个敏感的问题,也是广大群众十分关注的问题,更是国家卫生系统及物价管理部门十分重视的环节。因此,精细化核算使现行医疗服务项目成本与医疗服务价格相匹配,为合理调整医疗服务价格提供依据就显得尤为重要。本文试图通过对医疗服务价格的现状分析,探索医疗服务项目成本精细化核算对策;并对特定项目进行成本核算后可以考核项目创造效益的情况,为管理者提供决策依据。

  18. Discuss the Cost Accounting of Municipal Road Maintenance and Repair%论市政道路的维修及养护成本核算

    Institute of Scientific and Technical Information of China (English)

    张丽萍

    2013-01-01

    Municipal departments not only strengthen the road construction, but also strengthen the road repair and maintena-nce. In this article, the author elaborates the repair and maint-enance cost of municipal roads, and describes the problems of repair and maintenance cost accounting, put forward targeted solutions in order to improve the municipal sector level of rep-air and maintenance and reduce the maintenance and repair co-sts.%市政部门不仅要加强道路建设,还要加强对道路的维修和养护。本文对市政道路的维修养护成本进行了概述,并对维修养护成本核算中所存在的问题进行了阐述,提出了针对性的解决措施,以便提高市政部门的维修养护水平,降低维修及养护成本。

  19. Application of Activity-based Costing in Cost Accounting of Inpatient Pharmacy Dispensing Service%作业成本法在医院调剂服务成本测算中的应用

    Institute of Scientific and Technical Information of China (English)

    杨樟卫; 朱梁

    2011-01-01

    目的:测算医院住院药房调剂服务的项目成本,为我国开展相关调查以及合理设定药事服务费提供依据.方法:采用作业成本法,在样本医院住院药房中测算不同调剂项目的单位医嘱成本,以获得病区医嘱调剂的单项服务总成本,并进行敏感度分析.结果:住院药房不同调剂项目单位医嘱成本单剂量摆药为0.68元,病区非单剂量摆药为0.31元,处方调配为1.99元,静脉输液冲配为3.41元.敏感度分析结果表明,相比固定资产成本等其他方面成本,人力成本对调剂总成本的影响最大.结论:作业成本法在调剂服务成本测算中具有可行性,可以更科学地分配间接成本.不同调剂项目之间的单位成本有显著差异,不能单纯以处方费或医嘱数量来计算药事服务费.%OBJECTIVE: To measure the item cost of dispensing service of inpatient pharmacy using Activity-Based Costing (ABC).METHODS: According to the ABC method, the total cost of single-item service was calculated through measuring unit-costs among the different methods of dispensing in the model of inpatient pharmacy.Sensitivity analysis was conducted.RESULTS: The costs per medical order dispensed by different ways were: single-dose dispensing was 0.68 yuan, dispensing for ward was 0.31 yuan, prescription dispensing was 1.99 yuan, intravenous admixture was 3.41 yuan.Results of sensitivity analysis showed human cost influenced the total cost of dispensing significantly, compared with the others of fixed assets cost.CONCLUSIONS:The application of the ABC method in dispensing service accounting is feasible, and it distributes the indirect costs scientifically.The unit costs of different dispensing item have significant difference, and it is unscientific to calculate pharmaceutical care fees only by prescription fees or the number of medical order.

  20. The Application of Time Driven Activity-Based Costing Approach in the Mode of Hospital Total Cost Accounting%估时作业成本法在医院全成本核算模式中的应用

    Institute of Scientific and Technical Information of China (English)

    王洁; 郭玉海; 戴智敏

    2013-01-01

    Objective: To build total cost allocation model based on Time Driven Activity-based Costing (TDABC) and explore how to use it to improve the hospital cost accounting system. Methods: Take an ultrasonic cardiogram department of public hospital as a cost object to estimate the cost of medical service, as well as the efficiency of service and operating benefit analysis by using TDABC method. Results: Parts of routine services of the ultrasonic cardiogram departments having policy loss in a public hospital, the department’ s capacity are not fully utilized in a certain period. Conclusion: TDABC not only plays positive role in raising the level of hospital cost management, but also provides useful references and scientific basis for the formulation and revision of medical service fee and carring out the DRGs payment.%目的:通过建立基于估时作业成本法下的全成本核算分摊模型,探索如何运用估时作业成本法完善医院成本核算体系。方法:以某公立医院超声心动室常规服务项目为成本对象,运用估时作业成本法,测算医疗服务成本,并进行科室服务效率和作业效益分析。结果:得出某公立医院超声心动室部分医疗服务项目存在政策性亏损;在某会计期间内科室产能未被完全利用,存在资源浪费。结论:估时作业成本法不仅为医院提高成本管理水平发挥了积极作用,还为制定和调整医疗服务收费标准、开展按病种付费提供了有益的参考和科学的依据。

  1. Discussion and Research on the Application of Financial Software in Logistics Cost Accounting%财务软件在物流成本核算中的应用探讨与研究

    Institute of Scientific and Technical Information of China (English)

    邓瑶; 冯美奇

    2014-01-01

    This paper, by using a project management module of the financial software UF Software U8.72, develops a logistics cost accounting function. Through a classification and summarization of the accounting pro-ject, the designated accounts can be incorporated into the logistics cost accounting project, and the logistics explic-it costs can be stripped from accounting records. In this way, we can obtain a complete report of logistics cost, which provides a new way for the enterprise logistics cost accounting.%本文运用财务软件的项目管理模块,在用友U8.72系统中开发出核算物流成本的功能。通过对物流成本核算项目的分类和汇总,将指定的会计科目纳入物流成本核算项目之中,并成功地将物流显性成本从会计记录中剥离出来,最终形成较为完整的物流成本报表,为企业物流成本的核算提供一种新的借鉴方法。

  2. Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions Comparison of the Theory of Constraints with the Traditional Cost Accounting Methods in Respect to Product Mix Decisions = Ürün Karması Kararları Açısından Geleneksel Maliyet Muhasebesi Yöntemleri ile Kısıtlar Teorisinin Karşılaştırılması

    Directory of Open Access Journals (Sweden)

    Ayten ERSOY

    2011-08-01

    Full Text Available This study examines the importance of the theory of constraints compared to the conventional cost accounting in making adequate product mix decisions. To this end, an application in a chemistry enterprise was executed to determine product mix decisions and their effect on profitability by comparing the theory of constraints variable costing method with the full costing method in respect to the throughput approach, the contribution margin approach and the unit profit approach respectively.

  3. Resistance To Accounting Changes

    OpenAIRE

    Tanış, Veyis Naci

    2013-01-01

    Changing manufacturing environments have affected cost and management accounting techniques employed by companies On the one hand manufacturing companies have changed their costing and decision making systems on the other they try to overcome the problems that occur as a result of employee resistance A survey has been conducted to investigate cost accounting changes on the largest 500 manufacturing companies in Turkey This work also attempts to shed light onto underlying reasons of why...

  4. Intelligent Accountability in Education

    Science.gov (United States)

    O'Neill, Onora

    2013-01-01

    Systems of accountability are "second order" ways of using evidence of the standard to which "first order" tasks are carried out for a great variety of purposes. However, more accountability is not always better, and processes of holding to account can impose high costs without securing substantial benefits. At their worst,…

  5. 基于会计核算的企业物流成本管理问题研究%Study on Enterprise Logistics Cost Management Based on Accounting System

    Institute of Scientific and Technical Information of China (English)

    赵冬梅

    2013-01-01

    In this paper,we introduced the connotation of accounting and logistics cost management as well as the relation between the two,analyzed the logistics cost management system of Chinese enterprises based on the accounting system,and than from the angle of accounting,proposed the measures for enterprise logistics cost management.%简述了会计核算与物流成本管理的内涵与二者间的关系,分析了目前我国企业基于会计核算的物流成本管理存在的问题,最后从会计核算的角度提出了做好企业物流成本管理、最终获得物流成本降低的可行措施.

  6. 运用系统论构建医院全成本核算体系的实践%Practice of Building the Accounting System of Hospital Total Cost by Using the Systematology

    Institute of Scientific and Technical Information of China (English)

    王琨; 张清芝; 郑二维; 王紫巍

    2011-01-01

    医院全成本核算对推进公立医院改革有着重要的作用和现实的意义.为适用新的医院会计制度和财务制度,提高医院的经济管理水平,我院积极探索构建医院全成本核算体系.文章以系统论为指导思想,从构建全成本核算体系的思路入手,介绍我院全成本核算体系及其特点,并结合当前应用情况进行总结,为医院全成本核算体系的发展与改进提供指导意见.%In order to promote the reform of public hospitals, medical total cost accounting has important and realistic significance. In order to apply the new accounting system and financial regulations, and to improve the level of economic management, we have explored and built the accounting system of hospital total cost constructively. Using the system theory as the guiding ideology and starting with the thought of building the accounting system of hospital total cost, the thesis recommends the features of the accounting system of total cost and summarizes the current adoption scenario. The thesis come up with the guidance on behalf of brushing up this theory.

  7. 国外科研项目成本核算的实施进展及启示%Practice and significance of cost Accounting in scientific research projects of oversea countries

    Institute of Scientific and Technical Information of China (English)

    李宇杰; 金音子; 李悦

    2015-01-01

    成本核算实施水平的高低对科研项目管理具有重要影响.本文基于对英国、美国、欧盟等典范的科研项目成本核算模式的认识,总结各国在核算形式、方法、内容等方面的经验和成效,并结合我国目前成本核算工作的实施现状和存在问题,试图探讨国际经验对于完善我国科研项目成本管理的实践意义.%As a method of financial management and control,the implementation of cost accounting has a significant influence on management of sicentific research projects.The model patterns of cost accounting in the United Kingdom,the United States and European Union,respectively can be served as practical frameworks to guide Chinese scientific research project funds in terms of accounting forms,methods and contents.Based on the understanding of current domestic development and problrms of cost accounting experiences learned from internation practices are signifcant for improving cost accounting system in scientific research projects of China.

  8. 科级成本核算与绩效评估软件系统的设计和应用%Design and Application of Department Cost Accounting and Performance Evaluation Software System

    Institute of Scientific and Technical Information of China (English)

    孙文桥; 石磊; 栾艳

    2013-01-01

    To complete department cost accounting and performance evaluation based on "No.l Military Medical Project" HIS system platform. This article mainly discusses the method and function of department cost accounting and performance evaluation software. Achieves the "high-quality digital management N full-cost accounting management ,, distribution according to work" cost accounting and incentive mechanism, provides the strongest support for hospital, to improve cost management level.%在“军卫一号”HIS系统平台下实现了科级成本核算与绩效评估,重点讨论了科级成本核算与绩效评估软件实现方法、功能.实现了“高质量的数字化管理、全成本核算管理机制、按劳分配”[1]的成本核算和奖励机制,为医院全面提高成本管理水平提供最有力支持.

  9. Process Accounting

    OpenAIRE

    Gilbertson, Keith

    2002-01-01

    Standard utilities can help you collect and interpret your Linux system's process accounting data. Describes the uses of process accounting, standard process accounting commands, and example code that makes use of process accounting utilities.

  10. 公立医院成本核算制度问题思考及改进建议%Recommendations on a better cost accounting system for public hospitals

    Institute of Scientific and Technical Information of China (English)

    李卫平; 高一红; 陈宇峰; 马伊芳; 陈希; 戎莉; 周皎; 周海平

    2016-01-01

    系统梳理公立医院成本核算内容及相关概念,深入研究公立医院成本核算制度存在的问题,提出对公立医院成本核算制度的改进建议。一方面为政府会计准则中相关成本费用准则的制定提供参考,另一方面也为公立医院改善成本核算方法、提高成本核算效率、准确性和及时性提供制度基础。同时提出公立医院成本核算结果更好地在医院管理、政府定价和社保支付方面应用的政策建议。%This paper made an intensive study on existing problems of the current public hospital cost accounting system and proposed amendments by sorting out cost accounting′s content and related concepts.The application value of this paper is,on one hand,to provide a reference for the formulation of cost and expense standards in government accounting standards,and on the other hand,to better its cost accounting method,and to lay system foundation for increasing accuracy efficiency and timeliness of cost accounting.And corresponding proposals were offered to make public hospitals′cost accounting results better applied in hospital management,government pricing and social insurance payment.

  11. 高校人力资源成本核算与教育成本核算的关系%Relationship Between Human Resource and Higher Education Cost Accounting in Colleges

    Institute of Scientific and Technical Information of China (English)

    陈晓静; 曹修涛

    2012-01-01

    主要从高校人力资源成本与高等教育成本核算的重要性、高校人力资源成本核算内容的界定、高校教育成本核算内容的构成以及两者之间的关系等方面做简要论述。%The paper mainly talks about the importance of cost accounting in human resource and higher education,the definition of human resource cost,the composition of higher education cost,as well as the relationship between them.

  12. The Problems and Strategies for Hospital Medicine Management and Cost Accounting%医院药品管理与成本核算存在问题及对策

    Institute of Scientific and Technical Information of China (English)

    韦健

    2013-01-01

    The new current versions of Hospital Finance System and Hospital Accounting System promote the reform of medicine accounting. It requires the method of the drugs cost accounting to change the retailing price accounting to the purchasing price accounting. It clearly defines individual valuation method, “first-in, first-out” method or weighted average method should be used to determine the actual cost of the materials based on the actual situation. It analyzes the problems of medical management and cost accounting, and proposes the practical solutions to strengthen the standard management of medicine and the medical cost accounting.%  新的《医院财务制度》和《医院会计制度》对于药品的核算进行了改革,要求药品由按零售价核算改为按进价核算,明确规定应当根据实际情况采用个别计价法、先进先出法或者加权平均法来确定发出物资的实际成本,文章结合我院药品管理与核算存在的问题进行深入分析与探讨,提出切实可行的解决方案,加强药品的规范化管理和药品的成本核算。

  13. Difficulty in Teaching Cost Accounting of Higher Vocational Education and its New Thoughts%基于高职《成本会计》学教难点与教学新思路

    Institute of Scientific and Technical Information of China (English)

    杨早娥

    2012-01-01

    The course COST ACCOUNTING is one of the most difficult and complicated courses. Application of cost control and cost management ideas, combined with the production process, correctly grasp the cost management of the enterprise in which all kinds of cost, avoid cost accounting inherent burdensome complexity, complexity problem, for simple and complex, a reason- able choice of cost analysis, summed up, carryover, and calculation method. For example: "varietal method" and so on, to make the student studying in school, and learning from doing, can develop the effect of teaching benefits to teachers as well as students!%“成本会计”课程是会计专业课程中最复杂最难学的课程之一。运用成本控制和成本管理的思路,结合产品的生产工艺流程,正确把握企业成本管理中所构成的各种成本,避开成本会计固有的繁琐复杂性及其难题,化复杂为简单,合理选择成本分析、归集、结转、核算的方法,使学生在学中做、做中学,才能发挥教学特有的效果。

  14. The Application of General Ledger Module of Kingdee Software to Cost Accounting Under the New Hospital Accounting System%新《医院会计制度》下运用金蝶软件总账模块进行成本核算的实践

    Institute of Scientific and Technical Information of China (English)

    余迅佳

    2012-01-01

    The new version of Hospital Financial System and Hospital Accounting System issued by the Ministry of Finance puts forward clear requirements on cost accounting and management.Hospitals should adjust financial accounting software to meet the needs of the new version. Taking the cost accounting by Joint Shantou International Eye Center of Shantou University and the Chinese University of Hong Kong as an example, The thesis discusses on the method of General Ledger Module of Kingdee Software to Cost Accounting under the New Hospital Accounting system.%财政部在新版《医院财务制度》和《医院会计制度》中对加强公立医院成本核算与控制提出了明确规定,财务核算软件也应作相应调整,以适应新制度对医院全成本核算的要求.文章以新制度下汕头大学·香港中文大学联合汕头国际眼科中心开展成本核算的实践为例,探讨利用金蝶软件会计总账模块进行全成本核算的方法.

  15. The Reflection on Reform and Innovation of Cost Accounting Course in Higher Vocational Teaching%高职成本会计课程教学改革创新的思考

    Institute of Scientific and Technical Information of China (English)

    郭长平

    2013-01-01

    课程建设与改革是提高教学质量的核心,也是教学改革的重点和难点。成本会计作为高职会计专业的核心课程,在企业财务工作中实用性强,应用广泛,但教学效果并不理想。从成本会计课程的作用、特点出发,分析了目前成本会计课程在教学中存在的问题,提出了相应的改革举措,以期为高职会计专业培养高质量的人才服务。%The curriculum construction and reform is the core to improve the teaching quality and is also the emphasis and diffi-culty in teaching reform. Cost accounting as the core curriculum of higher vocational accounting major, plays a practical role in the fi-nancial work of enterprise with wide application, but the teaching effect is not ideal. From the function and characteristics of cost ac-counting courses, this article analyzes the problems existing in the current cost accounting course in teaching and puts forward the corresponding reform measures in order to cultivate high quality talent for higher vocational accounting major.

  16. 军队医院经济管理信息平台科级核算应把握的要点%The Key Points of Department Level Cost Accounting of Military Hospital Economic Management Information Platform

    Institute of Scientific and Technical Information of China (English)

    薛运友; 王崇才; 杜佳原; 高社

    2014-01-01

    目的:明确岗位责任制,结合军队医院实际,探讨科级医疗成本核算方法。方法:创新管理理念,明确核算方法,实现管理效果。结果:构建科级核算模式,实现科级核算系统化规范化。结论:创建科级核算系统平台,对于促进军队医院全成本核算管理和提升医院运营管理水平将起到十分重要的支撑作用。%Objective: To discuss department-level cost account method by clarifying system of post responsibility and combining fact of military hospital. Method: Innovating management concept, clarifying accounting method, realizing management effect. Results: Formed department-level accounting system, realized department-level accounting effect. Conclusion: It is a powerful support to military hospital whole cost accounting that to construct department-level accounting platform and to enhance hospital management level.

  17. On Account--table Combined Method for Education Cost Calculation of Higher Vocational Colleges%高职院校教育成本帐表结合法的探析

    Institute of Scientific and Technical Information of China (English)

    韩征

    2012-01-01

    随着高职院校各项教育费用支出的增加,教育成本逐渐受到人们的关注.为了科学核算高职院校教育成本,分析了高职院校现行核算方法不能客观反映教育成本的原因,明确了教育成本核算的基本会计假设和原则.以高职院校经费预算项目核算为基础,结合高职院校财务现状和办学特点,提出了帐表结合法核算高职院校教育成本.该方法采用项目帐和费用分配表相结合的模式,可科学核算高职院校教育成本.%With the increase of various education expenses of higher vocational colleges, educa-tion cost is gradually getting noticed by people. In order to calculate education cost of higher vo-cational colleges scientifically, this paper puts forward that current calculation method can not re-flect the education cost of higher vocational colleges objectively and clarifies basic accounting pos-tulate as well as principles of education cost calculation. Based on calculation of fund budget i-tems of higher vocational colleges, this paper puts forward account table combined method to calculate education cost of higher vocational colleges according to their financial situation and school-running characteristics. This method adopts the model combining item account with cost allocation table, which can calculate education cost of higher vocational colleges scientifically.

  18. 基于手术台次成本核算模式的思考%Reflection on the Cost Accounting Mode based on the Single Surgery in Operating Room

    Institute of Scientific and Technical Information of China (English)

    陈海聪; 厉胜群

    2016-01-01

    Operating room is a large and complicated platform offering servicesincluding place, instruments, materials and nurses. The cost accounting system of operating room and the establishment of evaluation system based on cost accounting aim at decreasing cost on the premise of normal running of operating room. However, the cost accounting mode at current stage can just reflect the surgery situation of operating room, and no data can reveal the profits and the breakeven point of every single surgery.%医院手术室是一个庞大且复杂的平台,提供了外科手术中所需的场所、仪器、材料、护士等等辅助服务,而手术室的成本核算及在此基础上的评价体系的建立,最终目的就是在保证手术室有序运行的条件下,尽可能减少运行中的成本。但是,现阶段的成本核算模式只能保证反映科室的手术情况,对于精确到每一个手术台次是否有利润,盈亏平衡点是多少却无从得知。

  19. 高校课题制科研项目全成本核算初探%Study on Full Cost Accounting of Research Items of University Subject System

    Institute of Scientific and Technical Information of China (English)

    熊伟; 李爱彬

    2011-01-01

    The article breaks the current limitations of scientific research of method on calculating the cost,introduces the full cost management theory of cost management into university research projects,systematically build the whole project cost accounting system of the university subject research system,and proposes the establishment of full cost accounting dynamic control mechanism of research funding,implement the effective sharing of financial information for the declaration of the project,approval,budget,process control,inspection results and other aspects.The study is the deepening and advancement of the theoretical development of full cost accounting on the university subject research system,that has an important significance to the practice.%本文突破现行科研项目成本计算方法的局限,将全成本管理理论引入高校科研项目成本管理中,系统地构建了高校课题制科研项目全成本核算体系,提出了建立科研经费全成本核算动态控制机制,在项目的申报、审批、预算、过程控制、验收结题等各个环节实现财务信息的有效共享。这一研究是对高校课题制科研项目全成本核算研究领域的理论发展的深化和推进,对实践具有重要的指导意义。

  20. Internet Accounting

    NARCIS (Netherlands)

    Pras, Aiko; Beijnum, van Bert-Jan; Sprenkels, Ron; Párhonyi, Robert

    2001-01-01

    This article provides an introduction to Internet accounting and discusses the status of related work within the IETF and IRTF, as well as certain research projects. Internet accounting is different from accounting in POTS. To understand Internet accounting, it is important to answer questions like

  1. 医院新会计制度下作业成本法的运用%Application of Activity-based Costing under Hospital New Accounting System

    Institute of Scientific and Technical Information of China (English)

    张欣宏

    2014-01-01

    After activity-based costing was carried out in public hospital under the new system, the author raised his thinking on all-cost assessment, innovation measures and modes lifting cost management level from four aspects: new requirement of hospital management under new system, basic contents of activity-based costing, SWOT analysis of activity-based costing applied in hospital under new system, the application of activity-based costing meeting the requirement of new system.%从新制度对医院管理的新要求、作业成本法的基本内容、新制度下作业成本法在医院运用的SWOT分析、作业成本法的运用适应新制度的要求4方面入手就新制度下公立医院实施作业成本法进行全成本核算,并运用创新手段与模式提升成本管理水平方面提出了思考。

  2. Accounting Automation

    OpenAIRE

    Laynebaril1

    2017-01-01

    Accounting Automation   Click Link Below To Buy:   http://hwcampus.com/shop/accounting-automation/  Or Visit www.hwcampus.com Accounting Automation” Please respond to the following: Imagine you are a consultant hired to convert a manual accounting system to an automated system. Suggest the key advantages and disadvantages of automating a manual accounting system. Identify the most important step in the conversion process. Provide a rationale for your response. ...

  3. Resource Consumption Accounting Methods and Application for the Cost of Service Industry%服务业成本的资源消耗会计核算方法及其应用

    Institute of Scientific and Technical Information of China (English)

    周航; 张冠圻

    2011-01-01

    To meet the requirement of promoting the competitive advantage in modern service industry,it is a necessity to measure service industry costs accurately and reasonably,and provide the cost information for service enterprise decision-making.The particularity of service cost object is a challenge for conventional cost accounting methods.The organic combination of resource consumption accounting,activity based costing and GPK can objectively describe the relationship between resource and cost object of service industry for the purpose of accurately and reasonably measuring the service cost and providing useful information of operational decision-making for service industry.%为满足现代服务业竞争优势提升的需要,相对准确、合理地计量其成本,提供服务业企业经营决策的有用成本信息是十分必要的。服务业成本对象的特殊性对常规的成本核算方法提出了挑战,引入资源消耗会计,将其与作业成本法和弹性边际成本法有机结合,能够更客观地描述服务业企业资源与成本对象之间的关系,达到准确、合理地计量服务成本,为服务业企业提供有用的经营决策信息的目的。

  4. Accounting of resources and environment cost of different scales in Xi'an City%多尺度西安市资源环境成本核算研究

    Institute of Scientific and Technical Information of China (English)

    马彩虹

    2012-01-01

    According to the theory of SEEA system, the resources and environmental cost of Xi'an City from 1997-2009 is accounted. The results show that; resource cost and environmental cost are increased, but the rise rates are lower than the GDP growth rate, so the account for the GDP proportion dropes. Xi'an City resources consumption cost proportion is the largest, followed by the costs of pollution, and ecological cost is the minimum part. Xi'an City resources environment cost presents an significant agglomeration, that is the Beilin District, Lianhu District and the New District construct the core zone, and Yanta District, Weiyang District, Baqiao District lie in the transition zone, and the other counties and districts lie in the marginal zone.%以SEEA分析框架为理论基础,对西安市1997-2009年的资源环境成本进行了核算.结果表明,资源成本、环境污染成本绝对量上升,但上升速率低于GDP增长率,故而占GDP比重下降;资源消耗成本比例最大,其次为污染成本,生态成本最小;资源环境成本呈现为显著的集聚特征,以碑林区、莲湖区、新城区构成核心区,雁塔区、未央区、灞桥区构成过渡区,其他各区县构成边缘区.

  5. Discussion on "Cost Accounting" Curriculum System De-sign in Higher Vocational Education Based on CDIO Mode%基于CDIO模式的高职“成本会计”课程体系设计刍议

    Institute of Scientific and Technical Information of China (English)

    张楠

    2015-01-01

    针对目前成本会计课程教学中存在的问题,本文以CDIO教育理念为指导,以天津市津南汽车运输场为背景依托,对高职成本会计课程进行了重新构造和设计,以期实现学生专业知识、职业能力和职业素质的全面提升。%In view of the current problems existing in cost ac-counting teaching, guiding by CDIO education concept, under the background of Tianjin Jinnan Automobile Transportation Field, this paper re-constructs and re-designs higher vocational cost accounting course, hoping to comprehensively improve students' professional knowledge, occupational ability and occupational quality.

  6. Material Flow Cost Accounting (Mfca) – Tool for the Optimization of Corporate Production Processes Materialiųjų srautų sąnaudų apskaita (MSSA): įrankis bendriesiems gamybos procesams optimizuoti

    OpenAIRE

    Jaroslava Hyršlová; Miroslav Vágner; Jiří Palásek

    2011-01-01

    The paper focuses on the Material Flow Cost Accounting method (hereinafter the “MFCA”). It presents an application of the MFCA within a manufacturing plant of the largest manufacturer of ceramic tiles in the Czech Republic – the company Lasselsberger. It shows the importance of data acquired from the MFCA system as well as their application for an optimization of manufacturing processes for specific conditions of a manufacturing plant of the company.

    Article in Engl...

  7. Study on Accounting of Logistics Activity Cost Based on Lean Operation%基于精益物流运作的物流作业成本核算问题研究

    Institute of Scientific and Technical Information of China (English)

    陈淑倩

    2013-01-01

    In this paper,we analyzed the accounting of logistics cost in the lean operation of the logistics enterprises.First we explained the connotation of the lean operation of logistics as well as the acting mechanism of the accounting of logistics activity cost and pointed out the significance and function of logistics cost accounting in lean logistics operation.Then arguing that activity cost,activity unit price,activity time and activity processing load constituted the four major factors of the logistics activity cost of a modern logistics enterprise,we concentrated on the method,path and procedure for the acquiring of relevant cost information in the logistics cost accounting of the enterprise in lean operation.%精益物流运作的基本思想和核心要旨是在物流服务成本和物流客户价值之间寻求一个最佳均衡,基于此分析了物流企业精益运作下的物流成本核算问题.首先对精益物流运作的内涵及其物流作业成本核算的作用机制进行了阐述,指出了物流成本核算对于精益物流运作的重大意义和作用.作业成本、作业单价、作业时间和作业处理量构成了现代物流企业物流作业成本的四个主要因素,以这四个因素为依据,重点研究了精益物流运作下企业物流作业成本核算中相关成本数据获取的方法、途径和程序.

  8. Optimization of Modern Enterprise Logistics Cost Management Based on Internal Accounting Control%基于内部会计控制的现代企业物流成本管理优化

    Institute of Scientific and Technical Information of China (English)

    王亚丽

    2012-01-01

    首先介绍了基于内部会计控制的现代企业物流成本管理优化的基本内涵及其作用,接着重点分析了现代企业物流成本内部会计控制管理优化框架的基本结构、构成要素及其作用机制,从物流成本会计核算、物流财务绩效评估、物流成本预算以及物流成本控制等方面勾画了企业物流成本内部会计控制管理优化的基本架构,最后结合相关物流成本内部会计控制管理优化的理论模式,提出了加强和改善现代企业物流成本内部会计控制的建议和对策.%In this paper, we first introduced the basic connotation and function of the modern enterprise logistics cost management and optimization based on internal accounting control, then analyzed emphatically its basic structure, composing elements and operating mechanism of the framework of the management and optimization, then outlined its basic architecture on the aspects of logistics cost accounting, logistics financial performance evaluation, logistics cost budgeting and logistics cost control, etc., and finally proposed the suggestions and countermeasures to strengthen and improve the internal accounting control of enterprise logistics cost.

  9. DOD Oversight Improvements are Needed on the Contractor Accounting System for the Army’s Cost-Reimbursable Stryker Logistics Support Contract

    Science.gov (United States)

    2013-07-16

    Policy FAR Federal Acquisition Regulation GDLS General Dynamics Land System PCO Procuring Contracting Officer PEO Program Executive Officer...our March 2012 preliminary briefing of the accounting system deficiencies, PMO Stryker issued a procuring contracting officer ( PCO ) letter that...and such a billing practice must be corrected. Specifically, the PCO letter, dated March 7, 2012, stated: This PCO [procuring contracting officer

  10. Educational Accountability

    Science.gov (United States)

    Pincoffs, Edmund L.

    1973-01-01

    Discusses educational accountability as the paradigm of performance contracting, presents some arguments for and against accountability, and discusses the goals of education and the responsibility of the teacher. (Author/PG)

  11. 论行政后勤类成本在医院成本核算中的分摊%Discussion on the Administrative Cost Apportionments in Hospital Cost Accounting

    Institute of Scientific and Technical Information of China (English)

    张娜

    2015-01-01

    目的:准确地界定成本责任,进而建立更有效的行政后勤类成本控制机制。方法通过了解行政后勤类成本现状,分析行政后勤类成本分摊的优势和不足,寻找有效的解决办法。结果与结论通过临床科室的监督和合理的成本预算制度,提高行政后勤科室自我成本管控意识。%Objective To accurately define the cost responsibility and establish a more effective adminis-trative logistics cost control mechanism .Methods Understanding present situation of the administrative logistics cost, analyzing the advantages and disadvantages of cost apportionments in administrative logistics to find effective solutions .Results and Conclusion With the combination of clinical departments supervision and reasonable cost budget system , administrative departments'self-consciousness of cost control could be improved .

  12. Accounting outsourcing

    OpenAIRE

    Richtáriková, Paulína

    2012-01-01

    The thesis deals with accounting outsourcing and provides a comprehensive explanation of the topic. At first the thesis defines basic concepts (outsourcing, insourcing, offshoring and outplacement) and describes differences between the accounting outsourcing and outsourcing of other business activities. The emphasis is put on a decision whether or not to implement the accounting outsourcing. Thus the thesis describes main reasons why to implement the accounting outsourcing and risks that are ...

  13. Study and Analysis of Staff Role Management and Human Resources Cost-sharing Model in Hospital Cost Accounting%医院成本核算中员工角色管理与人力资源成本分摊模式探讨

    Institute of Scientific and Technical Information of China (English)

    汤建凤; 王燕; 周新燕

    2011-01-01

    人力资源是医院的战略资源,是医院竞争取胜的关键.在医院全成本构成中,三级医院的人力成本占总成本之比为30%左右,二级及以下医院则更高,是医院成本的重要组成部分,也是成本核算的重点和难点.建立科学合理的人力成本分摊模型是医院成本核算研究的重要内容之一.%Human resource is the strategic resource in the hospital and is the key to win in hospital competition. Among the composition of the whole cost of the hospital, human cost of the total cost ratio is about 30% in tertiary hospitals and is more in hospitals at and below the secondary level. So it is not only an important component of hospital cost, but also the emphasis and difficulty in hospital cost accounting. Establishing a scientific and reasonable human resources cost-sharing model is an important content of the study of hospital cost accounting.

  14. Accounting outsourcing

    OpenAIRE

    Klečacká, Tereza

    2009-01-01

    This thesis gives a complex view on accounting outsourcing, deals with the outsourcing process from its beginning (condition of collaboration, making of contract), through collaboration to its possible ending. This work defines outsourcing, indicates the main advatages, disadvatages and arguments for its using. The main object of thesis is mainly practical side of accounting outsourcing and providing of first quality accounting services.

  15. Accounting standards

    NARCIS (Netherlands)

    Stellinga, B.; Mügge, D.

    2014-01-01

    The European and global regulation of accounting standards have witnessed remarkable changes over the past twenty years. In the early 1990s, EU accounting practices were fragmented along national lines and US accounting standards were the de facto global standards. Since 2005, all EU listed companie

  16. ERP evidence for selective drop in attentional costs in uncertain environments: challenging a purely premotor account of covert orienting of attention.

    Science.gov (United States)

    Lasaponara, Stefano; Chica, Ana B; Lecce, Francesca; Lupianez, Juan; Doricchi, Fabrizio

    2011-07-01

    Several studies have proved that the reliability of endogenous spatial cues linearly modulates the reaction time advantage in the processing of targets at validly cued vs. invalidly cued locations, i.e. the "validity effect". This would imply that with non-predictive cues, no "validity effect" should be observed. However, contrary to this prediction, one could hypothesize that attentional benefits by valid cuing (i.e. the RT advantage for validly vs. neutrally cued targets) can still be maintained with non-predictive cues, if the brain were endowed with mechanisms allowing the selective reduction in costs of reorienting from invalidly cued locations (i.e. the reduction of the RT disadvantage for invalidly vs. neutrally cued targets). This separated modulation of attentional benefits and costs would be adaptive in uncertain contexts where cues predict at chance level the location of targets. Through the joint recording of manual reaction times and event-related cerebral potentials (ERPs), we have found that this is the case and that relying on non-predictive endogenous cues results in abatement of attentional costs and the difference in the amplitude of the P1 brain responses evoked by invalidly vs. neutrally cued targets. In contrast, the use of non-predictive cues leaves unaffected attentional benefits and the difference in the amplitude of the N1 responses evoked by validly vs. neutrally cued targets. At the individual level, the drop in costs with non-predictive cues was matched with equivalent lateral biases in RTs to neutrally and invalidly cued targets presented in the left and right visual field. During the cue period, the drop in costs with non-predictive cues was preceded by reduction of the Early Directing Attention Negativity (EDAN) on posterior occipital sites and by enhancement of the frontal Anterior Directing Attention Negativity (ADAN) correlated to preparatory voluntary orienting. These findings demonstrate, for the first time, that the segregation

  17. 新《医院财务制度》和《医院会计制度》下公立医院全成本核算与会计支出的勾稽关系%Articulation Relationship Between Full Cost and Accounting Spending of Public Hospitals under New Hospital Financial System and Hospital Accounting System

    Institute of Scientific and Technical Information of China (English)

    许坦

    2011-01-01

    The Ministry of Finance issued a new version of New Hospital Financial System and Hospital Accounting System at the end of 2010. The new version puts forward clear requirements on cost accounting and management. The scope and connotation of hospital accounting expenditure have changed at the same time. Hospitals should adjust cost management to meet the needs of the new version. The thesis discusses on how to build and maintain a full cost management system effectively and keep it relative to hospital expenditure from finance management.%财政部2010年底颁布了新版《医院财务制度》和《医院会计制度》.新制度对公立医院进一步加强成本核算与控制提出了明确要求.由于医院会计支出范畴和内涵发生了变化,医院全成本核算也应作相应调整,以适应新制度的要求.文章从财务管理的角度探讨公立医院如何有效构建全成本核算体系并保持与会计支出间的勾稽关系.

  18. Estimating the Economic Value of Ice Climbing in Hyalite Canyon: An Application of Travel Cost Count Data Models that Account for Excess Zeros*

    OpenAIRE

    Anderson, D. Mark

    2009-01-01

    Recently, the sport of ice climbing has seen a drastic increase in popularity. This paper uses the travel cost method to estimate the demand for ice climbing in Hyalite Canyon, Montana, one of the premier ice climbing venues in North America. Access to Hyalite and other ice climbing destinations have been put at risk due to liability issues, public land management agendas, and winter road conditions. To this point, there has been no analysis on the economic benefits of ice climbing. In additi...

  19. 人力资源成本会计在高校中的应用——以高校人力资源成本特性为视角%The Application of Human Resource Cost Accounting in Universities——From the View of Characteristics of Human Resource Cost

    Institute of Scientific and Technical Information of China (English)

    何吾洁

    2012-01-01

    Cost accounting of human resource,calculates and reports specifically on human resources cost based on the theories and measurements of traditional financial accounting,and gives administrators more precise information on human resources cost.It' s more necessary to try out human resource cost accounting in colleges and universities,where talents collect,in need of estimating the human resources they own and measuring the cost that they invest in talents.%人力资源成本会计是运用传统财务会计的理论,针对人力资源的成本进行确认、计量和报告的一种新生会计分支。高校作为人才集中的一个机构,相较于其他企业而言,更需要准确地判断其拥有人才资源的价值以及为培养人才所投入的成本。因此在高校中试行人力资源成本会计是必然趋势。

  20. How "accountable" are accountable care organizations?

    Science.gov (United States)

    Addicott, Rachael; Shortell, Stephen M

    2014-01-01

    The establishment of accountable care organizations (ACOs) in the Affordable Care Act (ACA) was intended to support both cost savings and high-quality care. However, a key challenge will be to ensure that governance and accountability mechanisms are sufficient to support those twin ambitions. This exploratory study considers how recently developed ACOs have established governance structures and accountability mechanisms, particularly focusing on attempts at collaborative accountability and shared governance arrangements. Four case studies of ACOs across the United States were undertaken, with data collected throughout 2012. These involved 34 semistructured interviews with ACO administrative and clinical leaders, observation of nine meetings, and a review of documentary materials from each ACO. We identified very few examples of physicians being held to account as a collective and therefore only limited evidence of collaborative accountability impacting on behavior change. However, ACO leaders do have many mechanisms available to stimulate change across physicians. The challenge is to determine governance structure(s) and accountability mechanisms that facilitate the most effective combination of approaches, measures, incentives, and sanctions to achieve the goals of more accountable care. Accountability structures and processes will need to be tailored to local membership composition, historical evolution, and current stage of development. There are also some common lessons to be drawn. Shared goals and incentives should be reflected through performance criteria. It is important to align measures and thresholds across payers to ensure ACOs are not unnecessarily burdened or compromised by reporting on different and potentially disjointed measures. Finally, emphasis needs to be placed on the importance of credible, transparent data. This exploratory study provides early evidence regarding how ACOs are establishing their governance and accountability arrangements and

  1. 我国公立医院成本核算影响因素分析及制度建设%Analysis of cost accounting influencing factors for public hospitals in China and the institutional building

    Institute of Scientific and Technical Information of China (English)

    王珊; 王涤非; 陶琳; 刘丽华

    2016-01-01

    医院成本核算系统的影响因素可归为3类:驱动与激励因素、影响真实性与准确性的因素以及影响医院选择与应用的因素。随着DRG支付的广泛使用,成本核算得到前所未有的发展。在我国支付制度改革和公立医院补偿机制转换趋势下,精确支付、合理补偿以及公立医院内部成本绩效管理对成本核算提出新需求,公立医院成本核算制度亟待建立。需从宏观、微观目标同时出发,满足不同层级的需求,配合联动,才能最大化实现成本核算制度的作用。%The factors influencing cost accounting fall into such three categories as drivers and incentives,factors affecting authenticity and accuracy,and factors affecting application and selection.DRG payment,as it is getting more popular than before,is pushing forward cost accounting at an unprecedented pace.Thanks to the current payment system reform and the transition of public hospital reimbursement regime,such needs as exact payment,j ust compensation and cost/performance management of such hospitals are challenging the present cost accounting system,calling for the birth of a cost accounting system for these hospitals.To build such a system,micro-and macro-level goals need to be considered simultaneously,while needs of different levels should be designed,integrated and interacted with each other.Only in this way,goals can be reached for such a system.

  2. Scope-oriented thermoeconomic analysis of energy systems. Part I: Looking for a non-postulated cost accounting for the dissipative devices of a vapour compression chiller. Is it feasible?

    Energy Technology Data Exchange (ETDEWEB)

    Piacentino, Antonio; Cardona, Fabio [DREAM - Department of Energy and Environmental Researches, University of Palermo, Viale delle Scienze, 90128 Palermo (Italy)

    2010-03-15

    The authors of the main thermoeconomic methodologies developed in the last two decades have recently focused their efforts on the analysis of dissipative devices, i.e. those components whose productive purpose is neither intuitive nor easy to define. Coherent and unanimously accepted cost structures have been identified for dissipative components, while ambiguities still exist as concerns the cost allocation principles to be adopted. Being this aspect evidently cost-influencing, accurate analyses focused on the subjectivity of results are needed. This paper is structured in two parts. In the Part I an in-depth study of some critical issues arising from the thermoeconomic analysis of a 1.5 MW{sub c} industrial chiller is presented. The attention is focused on the role of the condenser and the throttling valve (considered as a limit condition for an expander with very low isentropic efficiency); marginal analyses performed on the condensation pressure and the isentropic efficiency of the expander provided elements to assess the rational of the cost allocation principles. Attempting to refugee any cost allocation criterion based on postulates, the concept of Scope is identified as a possible non-arbitrary basis for cost allocation in dissipative devices; consequently, a new topology is defined, abandoning the conventional classification between dissipative and productive units, toward a new distinction between Product Makers and Product Takers functions. The proposed approach is applied to the cost accounting of the examined chiller, revealing inadequate and less explicative than the conventional thermoeconomic approaches due to its ''intrinsically differential'' nature. In the Part II of this paper the proposed approach will be applied to an Optimization problem, revealing very flexible and insightful. (author)

  3. 研究生培养成本分类、核算及其补偿分析%Analysis of Division, Accounting, and Compensation of Postgraduate Training Costs

    Institute of Scientific and Technical Information of China (English)

    王婉佼; 伍慧

    2014-01-01

    明确研究生培养成本内容,是核算研究生培养成本、实现其公平补偿和提高财政投入效率的基础。目前,我国研究生培养成本内容还不明确,相应的补偿办法也不成熟。依据研究生培养成本内涵、成本收益配比原则,可明确研究生培养成本主要为教育性基础成本、教学成本和部分科研成本,而分类研究生培养过程成本则分为研究生培养成本、非教育性基础成本、补助和奖学金等,这三类成本分别由研究生本人、社会和国家三者进行补偿,从而确保我国研究生教育得以持续发展。%Clear-cut understanding of postgraduate training costs sets the stage for accounting costs, fair compensation and high efficiency of fiscal funding. At present, particulars of training costs are not clear and how to fund these costs is varied. Following rules of essence of training costs and matching of costs and benefits, we can tell that training costs of postgraduates encompass the basics of education, teach-ing cost, and R&D. Costs from the perspective of the process of post graduation educations cover training costs of postgraduates, basics for non-education, subsidies and scholarship, which could be compensated by individuals, private sector supports and public revenue re-spectively. That is how we can achieve sustainable development of postgraduate education in China.

  4. Keeping Public Officials Accountable through Dialogue: Resolving the Accountability Paradox.

    Science.gov (United States)

    Roberts, Nancy C.

    2002-01-01

    Discusses Harmon's Accountability Paradox in relation to the accountability of public officials. Promotes the use of dialogue because its advantage outweighs its cost as a mechanism of accountability when officials confront problems that defy definition and solution and when traditional solution methods have failed. (Contains 54 references.) (JOW)

  5. Public traditional Chinese medicine hospitals cost accounting informatization cross-sectional study%中医医院成本核算信息化基本情况调查

    Institute of Scientific and Technical Information of China (English)

    徐静晗; 陈越; 蒋艳; 张舜瑞; 程薇

    2014-01-01

    目的:了解中医医院成本核算信息化的基本情况。方法对全国各省、自治区、直辖市所有公立中医医院进行成本核算信息化现状网络在线调查,并对调查结果进行数据分析。结果参与调查的1588家中医医院中,78.65%的医院存在软件配备不全面问题;57.43%的医院存在软件接口之间无法实现信息共享问题;43.20%的医院存在软件功能落后问题。医院信息系统(Hospital Information System, HIS)的配备率为81.86%,会计核算软件的配备率为87.09%,成本核算软件配备率为39.11%,尚未配备任何软件的占5.42%。收入数据统计到科室的医院占95%;支出数据统计到科室占80%;固定资产折旧费统计到科室占73.05%;无形资产摊销、医疗风险基金统计到科室的比例分别为51.39%和52.77%。内部服务量数据可统计到医疗辅助科室的医院占比要高于后勤服务科室,前者为81.49%,后者为63.85%。结论中医医院成本核算系统软件配备率不高。医院信息化建设存在系统软件配备不全面,软件系统之间无法实现信息共享等问题。%Objective To understand the basic situation and existing problems of cost accounting information construction in the traditional Chinese medicine hospital. Methods We made a cross-sectional study of all traditional Chinese medicine hospitals cost accounting informatization, and then analyzed the results. Results In the survey of 1588 traditional Chinese medicine hospitals, there exists the problem with 78.65%for limited software;57.43%for not sharing between the systems;43.20%for outdated software. The occupancy rate was 81.86%for HIS system, 87.09%for the accounting software, 39.11%for cost accounting software, 5.42%for none. The proportion of hospitals was over 95% whose income data statistics to department;80% for spending data;73.05%for fixed assets depreciation cost;51.39%for amortization of intangible assets and

  6. Estimating the economic value of ice climbing in Hyalite Canyon: An application of travel cost count data models that account for excess zeros.

    Science.gov (United States)

    Anderson, D Mark

    2010-01-01

    Recently, the sport of ice climbing has seen a dramatic increase in popularity. This paper uses the travel cost method to estimate the demand for ice climbing in Hyalite Canyon, Montana, one of the premier ice climbing venues in North America. Access to Hyalite and other ice climbing destinations have been put at risk due to liability issues, public land management agendas, and winter road conditions. To this point, there has been no analysis on the economic benefits of ice climbing. In addition to the novel outdoor recreation application, this study applies econometric methods designed to deal with "excess zeros" in the data. Depending upon model specification, per person per trip values are estimated to be in the range of $76 to $135.

  7. Countermeasures for Existing Problems of Cost Accounting and Financial Management of Logistics Enterprises%物流企业会计核算和财务管理存在的问题及对策

    Institute of Scientific and Technical Information of China (English)

    韩雯

    2014-01-01

    In this paper, we first introduced the current status and existing problems of the cost accounting and financial management of the logistics enterprises, and then from several aspects, analyzed in-depth the specific paths and countermeasures for the reform of the accounting and financial management systems of these enterprises.%首先介绍了物流企业会计核算和财务管理的现状及问题,然后主要从会计核算、企业融资和财务管理精细化及财务信息系统建设等方面入手,深入分析了未来物流企业会计核算和财务管理改革的具体路径和对策。

  8. Accounting and Management of Logistics Client Cost Using Time-driven ABC%时间驱动作业成本法下物流客户成本 的核算与管理

    Institute of Scientific and Technical Information of China (English)

    张立恒

    2015-01-01

    通过对企业物流客户成本核算与管理存在问题的分析,提出了时间驱动作业成本核算方法,并借助实例对物流客户成本进行分析和核算,提出了具体解决方案.%In this paper,through analyzing the problems existing in the accounting and management of the enterprise logistics client cost,we proposed the the time-driven activity-based costing process and then through an empirical case,proposed the specific solutions for the existing problems.

  9. From an accounting point of view of cost control challenges current export foreign trade enterprises%从会计成本控制的角度分析当前外贸企业出口挑战

    Institute of Scientific and Technical Information of China (English)

    吴哲敏

    2016-01-01

    As a cost control basic functions of accounting personnel, has a very important impact on daily business operations and cost savings. At this stage of international development trend, especially foreign trade enterprises in the face of all kinds of domestic and foreign markets dynamic challenges of cost control means, methods, results and other concerns, naturally become the pursuit of sustainable development an important starting point. In the current paper the impact of various types of foreign trade enterprises business factors of cost control, such as raising the cost of human resources, marketing costs increased rapidly, energy price fluctuations as the analysis starting point for analysis, and strive to provide some advice to optimize trade and export policy opinion.%成本控制作为会计人员的基本职能,对企业的日常运营及成本节约具有极为重要的影响。现阶段在我国国际化发展的大趋势下,尤其是外贸企业在面对国内外市场的各类动态性挑战中,对成本控制的方式、方法、成效等关注,自然就成为企业谋求可持续发展的重要切入点。文中以当前影响外贸企业贸易成本控制的各类因素,如人力资源成本的提升、营销费用快速递增、能源价格波动等作为分析的切入点进行分析,力求为外贸企业出口策略的优化提供一定建议和意见。

  10. Towards an integrated scientific approach for carbon accounting in forestry. COST E21 Workshop. Contribution of forests and forestry to mitigate greenhouse effects. Joensuu (Finland. 28-30 Sep 2000

    Directory of Open Access Journals (Sweden)

    Karjalainen T.

    2000-01-01

    Full Text Available In the COST E21-Action ""Contribution of Forests and Forestry to Mitigate Greenhouse Effects"", emphasis is put on the quantification of carbon storage in the forest ecosystems and on the understanding of linkages between human activities and climate change, particularly the role of forests and forestry. COST E21 integrates natural, socio-economic as well as methodological aspects relevant for reporting under the unitéd Nations Framework Convention on Climate Change and the Kyoto Protocol, as well as decision-making at the European level in the context of carbon mitigation in forest ecosystems. This Action is a pioneering attempt to co-ordinate research: to exchange experience and knowledge towards standardised greenhouse gas inventory accounting for forests over Europe. It will match, within four years (1999-2003, both scientific and political agendas. This paper gives a background presentation of the COST E21-Action, its work plan and its clearing house. It finally gives the outline of country specific information to the COST E21 as presented in this issue in a standard format.

  11. 77 FR 40253 - Reserve Account

    Science.gov (United States)

    2012-07-09

    .... 3. One commentator also agreed with the change to the reserve account requirements as the change... regulation to change the Reserve Account for new construction for the Sections 514/516 Farm Labor Housing... Development based its reserve account on a set percentage of a property's total development cost (TDC). With...

  12. Comparative Study of Medicare Protest Cost Accounting Handling Before and the Implementation of After the Implementation of New Hospital Accounting System%新《医院会计制度》实施前后医保拒付费用处理对比研究

    Institute of Scientific and Technical Information of China (English)

    甘培艳; 戴春勤; 李勤

    2012-01-01

    What hospital accounting treatment can be done to correctly reflect the real operation condition of the hospital, and to avoid the phenomenon of "getting profit from suface, but deficit in reality", becomes the project needs discussion. Based on the current hospital medicare patients medical expenses and the review of the cost accounting methods, comparison is done between Hospital Accounting System in December, 2010 by the State Ministry of Finance and the full implementation vision in January 1, 2012. The positive role is played in the defects, in the latter effectively avoid the distortion of accounting information, in the hospital accounting function improvement, in, hospital accounting system perfection and in the sustainable development of hospital.%医院财务应如何处理才能正确反映医院真实的经营情况,避免明盈实亏等现象,成为值得探讨的课题.通过对当前医院医保病人医疗费用及拒付费用核算方法进行回顾,与2010年12月国家财政部下发、已于2012年1月1日起全面实施的、新修订的《医院会计制度》做对比,指出前者之缺陷,肯定后者在有效避免会计信息失真、提高医院会计效用、完善医院会计制度以及促进医院可持续发展等方面的积极作用.

  13. 韶钢三炼钢成本核算系统的开发设计及应用%Development and Application of Cost Accounting System for The Third Steel Works of Shaoguan Iron & Steel Group

    Institute of Scientific and Technical Information of China (English)

    张军涛; 国兴水

    2012-01-01

    This thesis introduces the structure, characteristics and functions of cost accounting system for steelmaking bulk materials. Based on .Net development platform, using Oracle interface technology to acquire production data from MES automatically. This system realizes real-time quantitative accounting of bulk materials in accordance with heat number, team, month, day, number of conticaster, number of converter and steel grade. It works effectively to greatly reduce labor intensity and convejrtqr steelmaking cost and improves economic benefits.%本文介绍了韶钢三钢成本核算系统的结构、特点和功能,它以.Net为开发平台,采用Oracle接口技术自动从MES获取生产数据,实现按各炉次、班组、月、天、连铸机座号、转炉座号及钢种等进行物料实时量化成本核算,该系统的应用效果明显,降低了转炉炼钢成本以及工人的劳动强度,提高了经济效益.

  14. 综合利用水利工程的投资成本核算方法分析%Analysis on the Accounting Method of Multi-purpose Hydro-engineering Investment Cost

    Institute of Scientific and Technical Information of China (English)

    单桂芝

    2015-01-01

    根据我国的水资源国情,我国的水利工程要具有多个服务目的,综合利用水利工程成为我国水利研究中的一个重大课题。为了合理开发利用我国的水资源,要提高对综合利用水利工程的认识,做好对综合水利工程的投资成本核算。本文介绍了综合利用水利工程的经济特点,分析了综合水利工程的投资成本核算方法。%According to the situation of water resources in China, the water conservancy project needs to have multiple service purpose, so multi-purpose hydro-engineering has become a major issue in the study of water conservancy in China. In order to rationally develop and utilize water resources, it is necessary to improve the understanding of the multi-purpose hydro-engineering and do well in investment cost accounting. This paper introduces the economic characteristics of multi-purpose hydro-engineering, and analyzes the multi-purpose hydro-engineering investment cost accounting method.

  15. 作业成本法在高职院校教育成本核算中的应用研究%Research on Application of Activity Based Costing in Education Cost Accounting in Higher Vocational Colleges

    Institute of Scientific and Technical Information of China (English)

    杨爽

    2016-01-01

    The higher occupation education is an important part of higher education in China, but currently under the background of the number of school-aged population decreasing year by year in the universities, macro development situation of higher vocational colleges is not optimistic. How to improve vocational education's social influence and appeal, improve the efficiency, the education cost has become an urgent problem.%高等职业教育是我国高等教育的一个重要组成部分,但在目前全国大学适学人数逐年下降的背景下,高职院校宏观发展形势不容乐观.如何提高高职教育的社会影响力和吸引力,提高办学效益,教育成本问题成为一个急需解决的问题.

  16. Issues Of Managerial Accounting Methodology

    Directory of Open Access Journals (Sweden)

    Barulina E.V

    2012-03-01

    Full Text Available This article deals with management accounting, its role and objectives during financial planning process. Research of on American, German and Russian scientists are also considered. Author formulates his own definitions of aims of management accounting, highlighters that object of financial accounting have to include economic costs, economic revenue and economic added value, economic interest. More  over Author defines methods of managment accounting.

  17. Research on Social and Economic Development and Natural Resource Cost Accounting of Guanzhong Area%关中地区社会经济发展与自然资源成本核算研究

    Institute of Scientific and Technical Information of China (English)

    高蕾

    2012-01-01

    为了衡量关中地区近几年的社会经济发展成效,在深入研究国内外绿色国民经济核算体系的基础上,结合关中地区自然资源状况,建立了以自然资源耗减价值核算和资源环境退化价值核算为主体框架的资源成本核算体系,并对关中地区2001~2010年的资源成本进行了核算.结果表明:关中地区近10年矿产资源耗减价值的年平均值在自然资源耗减价值总量的历年平均值所占的比例在逐年增大.说明关中地区的社会经济发展形势仍然是以资源消耗为主.此外,通过定量分析发现资源耗竭型的经济增长方式正在逐步改善.%In order to correctly measure the social and economic developmental efficiency of Guanzhong area in recent years, based cm deeply studying the green national economic accounting system in China and abroad, the resource cost accounting system was established, which mainly consisted of natural resource depletion value accounting and environmental degradation value accounting. This system was used to account the resource cost of Guanzhong area from 2001 to 2010. The results showed that: in Guanzhong area, the proportion of average annual value of mineral resource depletion in the average annual value of natural resource depletion was increased year by year, indicating that the social and economic development in Guanzhong area still mainly depended on resource consumption. The result of quantitative analysis revealed that the resource depletion type of economic growth pattern was being improved gradually.

  18. Whole of Government Accounts

    DEFF Research Database (Denmark)

    Pontoppidan, Caroline Aggestam; Chow, Danny; Day, Ronald

    In our comparative study, we surveyed an emerging literature on the use of consolidation in government accounting and develop a research agenda. We find heterogeneous approaches to the development of consolidation models across the five countries (Australia, New Zealand, UK, Canada and Sweden...... of financial reporting (GAAP)-based reforms when compared with budget-centric systems of accounting, which dominate government decision-making. At a trans-national level, there is a need to examine the embedded or implicit contests or ‘trials of strength’ between nations and/or institutions jockeying...... for influence. We highlight three arenas where such contests are being played out: 1. Statistical versus GAAP notions of accounting value, which features in all accounting debates over the merits and costs of ex-ante versus ex-post notions of value (i.e., the relevance versus reliability debate); 2. Private...

  19. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  20. Design Accountability

    DEFF Research Database (Denmark)

    Koskinen, Ilpo; Krogh, Peter

    2015-01-01

    design research is that where classical research is interested in singling out a particular aspect and exploring it in depth, design practice is characterized by balancing numerous concerns in a heterogenous and occasionally paradoxical product. It is on this basis the notion of design accountability...

  1. Study on Logistics Cost Accounting Optimization Model for Textile Industry in Gaoyang County%高阳县纺织产业物流成本核算优化模型研究

    Institute of Scientific and Technical Information of China (English)

    崔双吉

    2013-01-01

    高阳县是我国传统的棉花产区,纺织产业是该县经济的重要组成部分。随着劳动力成本的增加,以及国内市场的竞争加剧,高阳县纺织产业的利润越来越低,为了改善这种状况,提出必须深化产品质量,有效控制产业成本,将物流作为实现高阳县纺织产业化经营的核心因素,对与纺织产业有关的物流活动成本以及它们之间的关系进行有效的平衡,最后采用作业成本法的核算模型对高阳纺织产业中的物流成本进行评估分析。%In this paper, in view of the problems of Gaoyang County, a traditional cotton growing region in China, we proposed that it must focus on product quality, effectively control industrial cost, make logistics the core factor in realizing the industrialized operation of the textile enterprises in Gaoyang and balance the cost of logistics activities related to the textile industry. Finally, we used the accounting model in activity-based costing to evaluate the logistics cost of the textile industry in Gaoyang.

  2. Design for a municipal wastewater treatment charge standard system based on cost accounting%基于成本核算的城镇污水处理收费标准设计研究

    Institute of Scientific and Technical Information of China (English)

    於方; 牛坤玉; 曹东; 王金南

    2011-01-01

    针对目前存在的分档计费定量依据不足等问题,基于全国第一次污染源普查数据,构建城镇污水治理投资和运行费用函数模型.计算在现有城镇污水处理成本核算体系下的东、中、西部不同污染负荷、不同排放标准的单位污水平均治理成本,将未纳入现有核算体系的管网折旧费、化验监测费用以及污泥处理费用进行成本核算,在此基础上设计一套东部、中部、西部三个地区的基于成本的污水处理收费标准体系,为城镇污水处理收费标准改革提供定量依据.%A treatment charge based on the pollution level of wastewater flowing into the municipal wastewater plants has been the mainstream of the present pricing policy reform for municipal wastewater treatment. However, insufficient data on pollution level in wastewater led to difficulties in establishing proper treatment charges. An investment and operation cost function model was developed for municipal wastewater treatment using the national pollution census data. It calculated the average unit cost for wastewater treatment of different pollution loads and different discharge standards in eastern, central and western regions given the current municipal wastewater treatment cost accounting system. Taking into account the cost for pipe work depreciation, testing and monitoring, and sludge treatment, a wastewater treatment charge standard system was developed for the three regions. The results may lay the basis for reforming the wastewater treatment charge standard system.

  3. 组织间开簿成本会计的相互信任风险与信任机制研究%Mutual Trust Risks and Mechanism of Open-Book Cost Accounting Between Organizations

    Institute of Scientific and Technical Information of China (English)

    邓金娥

    2013-01-01

      组织间开簿成本会计是建立在企业相互信任的基础之上的。从信息经济学角度分析,组织间开簿成本会计存在着“逆向选择”风险和“败德行为”风险两类信任风险。防范组织间开簿成本会计信任风险,要构建信任产生的网络信任度评价机制;专用性投资机制;声誉机制;承诺机制;财产抵押机制。要构建相互信任的强化机制,包括网络激励机制、相互依赖机制、沟通机制、违约赔偿机制、权力均衡机制;要构建信任保障机制,包括合同、契约约束机制、专用投资退出成本约束机制、道德成本约束机制、团队文化机制。从而实现弱化风险,降低信息成本,共享信息资源。%  Open-book cost accounting between organizations is established with mutual trust. From the perspective of information eco-nomics, two types of risks, adverse selection and demoralization, exist in open-book accounting between organizations. To prevent the risks, a series of mechanisms should be built in terms of online credit evaluation, specialized investment, reputation, commitment, and as-set mortgage. In order to weaken the risks, reduce information costs and share information resources, mechanisms for enhancing the mutual trust should be built, including systems for online incentives, mutual reliance, communication, default compensation, and power equilibri-um. Safeguard mechanisms should be set up as well, regarding the constraint of contract, specialized investment withdrawal cost and of moral cost, and team culture.

  4. 基于不安全性、健康影响和机动化交通外部成本的步行和自行车道网络的成本效益分析%Cost-benefit Analyses of Walking and Cycling Track Networks Taking into Account Insecurity,Health Effects and External Costs of Motorized Traffic

    Institute of Scientific and Technical Information of China (English)

    卡加汤·赛伦斯敏德; 邹晖

    2012-01-01

    The study presents cost-benefit analyses of walking and cycling track networks in three Norwegian cities. The cost-benefit analyses take into account the benefit of reduced insecurity and the health benefits of the improved fitness the use of non-motorized transport provides. In addition to reductions in health costs, the analyses also take into account that a change from travel by car to cycling or walking means reduced external costs (e.g. air pollution and noise) from motorized traffic and reduced parking costs. The benefits of investments in cycle networks are estimated to be at least 4~5 times the costs. Such investments are thus more beneficial to society than other transport investments. The results of such complete cost-benefit analyses make it possible to calculate the benefits to society that are not realized because motorized traffic prevents people from bicycling or walking as much as they otherwise would prefer. These ' barrier costs' attributable to motorized traffic are estimated to be of at least the same magnitude as air pollution costs and more than double the noise costs. Barrier costs should therefore be taken into account in the same way as other external costs, when the issue is to determine the proper level of car taxes or to evaluate different kinds of restrictions on car use.%本文介绍了对三个挪威城市中步行和自行车道网络进行的成本效益分析.这项成本效益分析考虑了由采用非机动化交通方式带来的不安全性的减少和健康收益.除了健康成本的降低之外,分析还考虑了从开车出行转变为骑自行车出行或步行带来的机动化交通外部成本的减少(如空气污染和噪音)以及停车成本的降低.投资自行车道网络带来的收益估计至少是其成本的4~5倍.因此这种投资比其他交通投资对社会更有益.此项完整的成本效益分析的结果使人们有可能计算原来没有被意识到的社会效益——因为机动化交通阻

  5. Challenges of Environmental Management Accounting ?- Current Accounting Practices

    OpenAIRE

    Prof. Ph. D. Gheorghe Popescu; Prof. Ph.D . Adriana Popescu; Univ.Junior Assistant, PhD Attendant Cristina Raluca Popescu

    2008-01-01

    The goal of our paper is to reduce some of the international confusion generated on such an important topic by providing a general framework and set of definitions for Environmental Management Accounting (EMA). Environmental Management Accounting is a relatively new tool in environmental management defined as the identification, collection, estimation, analysis, internal reporting, and use of materials and energy flow information, environmental cost information, and other cost information for...

  6. AMERICAN ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Mihaela Onica

    2005-01-01

    Full Text Available The international Accounting Standards already contribute to the generation of better and more easily comparable financial information on an international level, supporting thus a more effective allocationof the investments resources in the world. Under the circumstances, there occurs the necessity of a consistent application of the standards on a global level. The financial statements are part of thefinancial reporting process. A set of complete financial statements usually includes a balance sheet,a profit and loss account, a report of the financial item change (which can be presented in various ways, for example as a status of the treasury flows and of the funds flows and those notes, as well as those explanatory situations and materials which are part of the financial statements.

  7. Total quality accounting

    Directory of Open Access Journals (Sweden)

    Andrijašević Maja

    2008-01-01

    Full Text Available The focus of competitive "battle" shifted from the price towards non-price instruments, above all, towards quality that became the key variable for profitability increase and achievement of better comparative position of a company. Under such conditions, management of a company, which, according to the established and certified system of total quality, strives towards achieving of a better market position, faces the problem of quality cost measurement and determination. Management, above all, cost accounting can help in solving of this problem, but the question is how much of its potential is being used for that purpose.

  8. VENVAL : a plywood mill cost accounting program

    Science.gov (United States)

    Henry Spelter

    1991-01-01

    This report documents a package of computer programs called VENVAL. These programs prepare plywood mill data for a linear programming (LP) model that, in turn, calculates the optimum mix of products to make, given a set of technologies and market prices. (The software to solve a linear program is not provided and must be obtained separately.) Linear programming finds...

  9. Lifting the weight of a diagnosis-related groups family change: a comparison between refined and non-refined DRG systems for top-down cost accounting and efficiency indicators.

    Science.gov (United States)

    Zlotnik, Alexander; Cuchi, Miguel Alfaro; Pérez Pérez, Maria Carmen

    2015-01-01

    Public healthcare providers in all Spanish Regions - Autonomous Communities (ACs) use All Patients Diagnosis-Related Groups (AP-DRGs) for billing non-insured patients, cost accounting and inpatient efficiency indicators. A national migration to All Patients Refined Diagnosis-Related Groups (APR-DRGs) has been scheduled for 2016. The analysis was performed on 202,912 inpatient care episodes ranging from 2005 to 2010. All episodes were grouped using AP-DRG v25.0 and APR-DRG v24.0. Normalised DRG weight variations for an AP-DRG to APR-DRG migration scenario were calculated and compared. Major differences exist between normalised weights for inpatient episodes depending on the DRGs family used. The usage of the APR-DRG system in Spain without any adjustments, as it was developed in the United States, should be approached with care. In order to avoid reverse incentives and provider financial risks, coding practices should be reviewed and structural differences between DRG families taken into account.

  10. 基于环境会计的逆向物流成本收益优化%Optimization of Reverse Logistics Cost and Revenue Based on Environment Accounting

    Institute of Scientific and Technical Information of China (English)

    赵淑红

    2014-01-01

    In this paper, we analyzed the importance of reverse logistics, summarized the shortcomings in the cost in and revenue from the reverse logistics process of the Chinese enterprises, then presented the strategy to optimize the cost and revenue on the basis of environment accounting, and at the end, proposed the corresponding solutions from the perspective of the government and enterprise.%分析了逆向物流的重要性,总结了我国企业目前在逆向物流成本及收益核算方面存在的弊端,从环境会计与逆向物流两个角度出发,给出了以环境会计为基础的逆向物流成本收益最大化策略,此外,从政府与公司的视角出发,给出了对应的解决办法。

  11. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  12. Infrastrukturel Accountability

    DEFF Research Database (Denmark)

    Ubbesen, Morten Bonde

    Hvordan redegør man troværdigt for noget så diffust som en hel nations udledning af drivhusgasser? Det undersøger denne afhandling i et etnografisk studie af hvordan Danmarks drivhusgasregnskab udarbejdes, rapporteres og kontrolleres. Studiet trækker på begreber og forståelser fra 'Science & Tech...... & Technology Studies', og bidrager med begrebet 'infrastrukturel accountability' til nye måder at forstå og tænke om det arbejde, hvormed højt specialiserede praksisser dokumenterer og redegør for kvaliteten af deres arbejde....

  13. Comportamento dos custos: uma investigação empírica acerda dos conceitos econométricos sobre a teoria tradicional da contabilidade de custos Cost behavior: an empirical study of econometric concepts about traditional cost accounting theory

    Directory of Open Access Journals (Sweden)

    Felipe Dantas Cassimiro Da Silva

    2007-04-01

    Full Text Available A investigação, em tela, versa sobre a inconsistência dada pela literatura Contábil em termos de estimação do comportamento dos custos. Portanto, o objetivo central deste trabalho é identificar se teoria da Análise Estatística do Comportamento dos Custos, defendida pela literatura contábil, está ferindo os conceitos modernos da Econometria utilizados em finanças, em termos de identificação e correção da não estacionariedade das séries temporais. Para tanto, adotou-se um procedimento metodológico dedutivo através de pesquisa indireta. Para reforçar os conceitos e análises feitas no desenvolvimento da pesquisa utilizaram-se dados de estudo de caso que foram rodados no software Econométrico E-views. Por fim, conclui-se que a teoria empregada na literatura contábil concernente à utilização de técnicas estatísticas em comportamento dos custos não considera a análise da estacionariedade das séries e que, portanto, gera inconsistências estatísticas (regressões espúrias na previsão do referido comportamento. Com isso, o estudo posiciona-se de forma relevante à evolução da ciência no momento em que enseja uma discussão maior em uma área ainda incipiente das Ciências Contábeis, a Contabilometria.This research looks at the inconsistency in accounting literature about the estimation of cost behavior. The main goal was to identify whether the Statistical Analysis of Cost Behavior theory, defended by accounting literature, is infringing modern econometric concepts used in finance, in terms of identifying and correcting the non-stationarity of the temporal series. Therefore, a deductive methodology was used through indirect research. To reinforce the concepts and analyses carried out in the development of this research, case study data were used and processed through the econometric software E-views. Finally, it is concluded that the theory used in accounting literature about the use of statistical techniques in

  14. ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

    OpenAIRE

    TÜNDE VERES

    2011-01-01

    The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from m...

  15. Accounting Aspects of Pricing and Transfer Pricing

    OpenAIRE

    TÜNDE VERES

    2011-01-01

    The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from m...

  16. 14 CFR 152.305 - Accounting records.

    Science.gov (United States)

    2010-01-01

    ... 14 Aeronautics and Space 3 2010-01-01 2010-01-01 false Accounting records. 152.305 Section 152.305... AIRPORT AID PROGRAM Accounting and Reporting Requirements § 152.305 Accounting records. (a) Airport... individual project, an accounting record satisfactory to the Administrator which segregates cost...

  17. ACCOUNTING ASPECTS OF PRICING AND TRANSFER PRICING

    Directory of Open Access Journals (Sweden)

    TÜNDE VERES

    2011-01-01

    Full Text Available The pricing methods in practice need really complex view of the business situation and depend on the strategy and market position of a company. The structure of a price seems simple: cost plus margin. Both categories are special area in the management accounting. Information about the product costs, the allocation methodologies in cost accounting, the analyzing of revenue and different level of the margin needs information from accounting system. This paper analyzes the pricing methods from management accounting aspects to show out the role of the accounting system in the short term and long term pricing and transfer pricing decisions.

  18. Study on water environmental degradation cost in Taihu Basin ba sed on water resources accounting%基于水资源核算的太湖流域水环境退化成本分析

    Institute of Scientific and Technical Information of China (English)

    邢智慧; 蔡梅; 蔡文婷

    2015-01-01

    为合理制定流域水价,加强流域水资源统一管理,提高水资源节约利用水平,促进水资源可持续利用,对水环境与经济社会产生的关系进行综合考量;在核算太湖流域2010年水资源的基础上,分别利用基于防护费用的评估方法和基于损害的水环境退化估价方法,计算分析2010年太湖流域水环境退化成本。结果表明:对污染物进行源头治理不仅是出于对环境保护的考虑,更是尽可能地降低水环境退化成本、避免经济损失的最佳选择。水环境退化分析为合理制定水价及水资源统一管理提供了重要参考。%In order to make reasonable water price, strengthen the unified basin water resources management, increase the water conservation utilization level and promote sustainable utilization of water resources, the relationship between water environment and economic society is considered.Based on accounting water resources of Taihu basin in 2010, the protection cost evaluation method and the damage of water environment estimating method are adopted to calculate and analyze water environmental degradation cost of Taihu basin in 2010.The results show that:pollution source management is not only out of consideration for environment protection, but also for reducing water environmental degradation cost as much as possible, which is the best choice to avoid economic losses.Water environment degradation analysis provides an important reference for making reasonable water price and water resources unified management.

  19. Corporate Accounting Policy Efficiency Improvement

    Directory of Open Access Journals (Sweden)

    Elena K. Vorobei

    2013-01-01

    Full Text Available The article is focused on the issues of efficient use of different methods of tax accounting for the optimization of income tax expenses and their consolidation in corporate accounting policy. The article makes reasoned conclusions, concerning optimal selection of depreciation methods for tax and bookkeeping accounting and their consolidation in corporate accounting policy and consolidation of optimal methods of cost recovery in production, considering business environment. The impact of the selected methods on corporate income tax rates and corporate property tax rates was traced and tax recovery was estimated.

  20. Material Flow Cost Accounting (Mfca – Tool for the Optimization of Corporate Production Processes Materialiųjų srautų sąnaudų apskaita (MSSA: įrankis bendriesiems gamybos procesams optimizuoti

    Directory of Open Access Journals (Sweden)

    Jaroslava Hyršlová

    2011-06-01

    Full Text Available

    The paper focuses on the Material Flow Cost Accounting method (hereinafter the “MFCA”. It presents an application of the MFCA within a manufacturing plant of the largest manufacturer of ceramic tiles in the Czech Republic – the company Lasselsberger. It shows the importance of data acquired from the MFCA system as well as their application for an optimization of manufacturing processes for specific conditions of a manufacturing plant of the company.

    Article in English

     

    Straipsnyje nagrinėjamas materialiųjų srautų sąnaudų apskaitos metodas (toliau „MSSA“. Šiam metodui praktiškai pritaikyti pasirinkta didžiausia Čekijos keraminių plytelių gamintoja „Lasselsberger“. Tyrimo rezultatai parodė tiek taikomo MSSA metodo specifiką, tiek šio metodo praktinį pritaikomumą, remiantis konkrečios įmonės pavyzdžiu, gamybos procesams optimizuoti.

    Straipsnis anglų kalba

     

  1. The Application of Effective Teaching in the Classroom Teaching of "Cost Accounting":Analysis of a Teaching Case with Varietal Method%有效教学在中职成本会计课堂教学中的运用--品种法教学案例分析

    Institute of Scientific and Technical Information of China (English)

    谢敏

    2014-01-01

    Starting from analyzing the current situation of cost ac-counting teaching in secondary vocational schools, this paper ex-pounds the necessity of effective teaching for cost accounting, and through a successful case of effective classroom teaching, elabo-rates the feasibility of effective teaching for cost accounting.%本文从成本会计中职教学现状分析入手,阐述了成本会计有效教学的必要性,并通过一次成功的有效课堂教学案例来说明成本会计有效教学的可操作性。

  2. A Guide To Measuring College Costs.

    Science.gov (United States)

    Winston, Gordon C.

    2000-01-01

    Argues that full-cost models in higher education fail to account correctly for capital and financial aid expenditures. Urges full accounting of all cost drivers that impact on higher education expenditures, e.g., operating costs, maintenance costs, physical capital costs, the current replacement value of capital stock, and the opportunity cost of…

  3. Challenges of Environmental Management Accounting –- Current Accounting Practices

    Directory of Open Access Journals (Sweden)

    Prof. Ph.D. Gheorghe Popescu

    2008-12-01

    Full Text Available The goal of our paper is to reduce some of the international confusion generated on such animportant topic by providing a general framework and set of definitions for Environmental ManagementAccounting (EMA.Environmental Management Accounting is a relatively new tool in environmental management definedas the identification, collection, estimation, analysis, internal reporting, and use of materials and energyflow information, environmental cost information, and other cost information for both conventionaland environmental decision-making within an organization.Due to their special role, accountants, since they are the ones with access to the important monetarydata and information systems needed for management accounting activities, must to improve both theirability to verify the quality of such information and the skills to use that information for decision making.

  4. The Influence of Accounting Robustness for Equity Financing Cost---Based on the Research of Shanghai and Shenzhen A-share Market%会计稳健性对股权融资成本的影响--基于沪深A股市场的研究

    Institute of Scientific and Technical Information of China (English)

    邱玉莲; 彭冲

    2013-01-01

    Accounting conservatism,also known as prudence,in large measure will affect corporate capital structure and financing costs.Paper through empirical testing and model building study accounting conservatism on equity financing costs.%会计稳健性又称谨慎性,在很大程度上会影响企业资本结构和融资成本。文中通过实证检验和模型构建研究了会计稳健性对股权融资成本的影响。

  5. Depreciation accounting in the uniform chart of accounts.

    OpenAIRE

    George, Charles Lee

    1982-01-01

    Approved for public release; distribution is unlimited This paper examines depreciation's contribution to the total cost of providing health care. In particular it analyzes the depreciation method used to measure the consumption of health care resources, the validity of the depreciation process and the subsequent allocation procedures. As defined by the Uniform Chart of Accounts, the usefulness of depreciation in determining the total cost of providing health care is atte...

  6. Cost incentives for doctors

    DEFF Research Database (Denmark)

    Schottmüller, Christoph

    2013-01-01

    If doctors take the costs of treatment into account when prescribing medication, their objectives differ from their patients' objectives because the patients are insured. This misalignment of interests hampers communication between patient and doctor. Giving cost incentives to doctors increases...... welfare if (i) the doctor's examination technology is sufficiently good or (ii) (marginal) costs of treatment are high enough. If the planner can costlessly choose the extent to which doctors take costs into account, he will opt for less than 100%. Optimal health care systems should implement different...... degrees of cost incentives depending on type of disease and/or doctor....

  7. INTERPRETATION, COPING & ACCOUNTABILITY IN SOCIAL ACCOUNTING

    OpenAIRE

    Lehman, Glen

    2013-01-01

    Many accountants and accounting theorists believe that objective accounts of the external world are possible. This paper critiques such arguments via an examination of the ethical assumptions underpinning social and environmental accounting. In the early 1990s, David Solomons and Tony Tinker debated the idea that accounting was a fair, just and neutral means to represent reality. On the one hand, Tinker argued that accounting reports are simply artificial constructions and are not objectiv...

  8. 军队医院经济管理信息平台院级全成本核算应把握的要点%The Key Points of Hospital Level Cost Accounting in Military Hospital Economic Management Information Platform

    Institute of Scientific and Technical Information of China (English)

    杨信利; 陈金未; 张庆波; 朱瑞明; 陈建果

    2014-01-01

    Objective: Through the construction of management information system of military hospital economic (hereinafter referred to as the "platform"), the basic elements of hospital total cost accounting in military hospitals and research method and standard system. Methods: Based on information technology, innovation of management idea, standardizing the accounting system, accounting process, clear remodeling accounting method, provides system level for the hospital total cost accounting solutions. Results: Promoting the construction of hospital total cost accounting platform is system engineering, hold a key, strongly promoting the effective means to improve the construction of hospital total cost accounting quality. Conclusion: The construction of hospital total cost accounting system, starting from the base of good environment, basic business subsystem to regulate, achieve normal operation, in order to ensure that the hospital level cost accounting really play its role in value.%目的:通过构建军队医院经济管理信息平台(以下简称“平台”),系统研究和规范军队医院院级全成本核算基本要素和方法。方法:依托信息技术手段,创新管理理念、规范核算机制、重塑核算流程、明晰核算手段,为院级全成本核算提供系统解决方案。结果:推进院级全成本核算平台化建设是一项系统工程,把握重点、强力推进是提高院级全成本核算建设质量的有效手段。结论:院级全成本核算平台建设,应从做好基础环境入手,着力规范基础业务子系统,实现常态化运行,才能确保院级全成本核算真正发挥其价值作用。

  9. Features of accounting operations at lessee

    Directory of Open Access Journals (Sweden)

    A.S. Krutova

    2015-03-01

    Full Text Available The features of accounting for leasing transactions in the lessee. In particular, account transactions repairs lessee accounting obtaining insurance reimbursement and accounting operations of an operating lease the lessee. In addition, it is proposed to improve the accounting for leasing transactions, maintain records of analytical facilities leased as each object and the direction of use. In order to obtain the most relevant information about leasing object proposed, depending on the direction of use of the asset, specify the account or sub-account, which will be related costs associated with the payment of lease payments.

  10. INTERNATIONAL PRACTICE OF ACCOUNTING OF STOCKS

    Directory of Open Access Journals (Sweden)

    Zhminko A. Y.

    2014-05-01

    Full Text Available Costs are one of the most important economic categories that have a direct impact on the financial performance of commercial organizations, thereby determining not only their current but also future development. Current world economic trends, processes of consolidation, business integration, complexity of the production process encourages organizations to adopt new approaches to construction cost accounting and the results of its activities. Thus, the costs of business entities are the central objects in the accounting system of the company

  11. Confidentiality of Accounting Academics: Consequences of Nonconformity

    Science.gov (United States)

    Amponsah, Emmanuel B.; Boateng, Peter Agyekum; Onuoha, Luke N.

    2016-01-01

    This paper examined ways by which nonconformity to confidentiality among accounting academics could lead to increased-recruitment-and-legal-costs to their employing universities in Ghana that offered accounting degree programmes. With a cross-sectional design, data collected from 1,225 accountants analysed via Cronbach's alpha,…

  12. 75 FR 64684 - Cost Accounting Standards: Elimination of the Exemption From Cost Accounting Standards for...

    Science.gov (United States)

    2010-10-20

    ... that in an environment of global operations, electronic commerce, and contractor mobility, the place of... ``that the term `executed' no longer has much meaning in the context of electronic commerce and other... exemption should be eliminated. In a global economy with electronic commerce, the adherence to the place...

  13. Logistics costs of the enterprise

    OpenAIRE

    Andrea Rosová

    2007-01-01

    The article describe a problem of specification and systematization of enterprise’s logistics costs. With in a growing division of labour, also logistics costs increase their part in enterprises total costs.Almost all decisions about products and production in general, influence logistics processes even logistics costs and performances.In present is not clear enough, which of the cost-particles are relevant fot logistics costs, because some of logistics cost-particles accounts within overhead...

  14. 14 CFR 151.55 - Accounting and audit.

    Science.gov (United States)

    2010-01-01

    ...) Costs of force account construction. (5) Engineering costs of plans and designs. (6) Engineering costs... United States, or an authorized representative of either of them, access to any of its books,...

  15. An introduction to cost analysis.

    Science.gov (United States)

    Camponovo, Ernest

    2015-04-01

    This article describes the basics of cost accounting for healthcare providers and how these concepts relate to decision making in medical practice. By understanding cost accounting and cost analysis, providers can be better prepared to compete and survive in a changing healthcare environment.

  16. JSC interactive basic accounting system

    Science.gov (United States)

    Spitzer, J. F.

    1978-01-01

    Design concepts for an interactive basic accounting system (IBAS) are considered in terms of selecting the design option which provides the best response at the lowest cost. Modeling the IBAS workload and applying this workload to a U1108 EXEC 8 based system using both a simulation model and the real system is discussed.

  17. MODEL OF MANAGEMENT ACCOUNTING FOR MERCHANDISES SECTOR COMPANIES

    Directory of Open Access Journals (Sweden)

    Glăvan Elena Mariana

    2013-04-01

    Full Text Available Changes in Romanian accounting system have been articulated with priority to financial accounting, without leaving aside management accounting. Changes in management accounting covered a few general indicative directions giving to managers enhanced skills regarding the organisation and function of this branch of the accounting system. Roumanian regulations offered solutions[16] regarding the accounts and records in managerial accounting, but all these elements are recommendations. In the Roumanian chart of accounts there is a specific class of accounts, class number 9-accounts for management accounting, but this class of accounts is an optional one. In fact there are a lot of models applied by companies, but all are based on the accounts that are mentioned in class 9. After an analysis of Romanian accounting literature, we realized that an important part of studies focuses on management accounting models applied to manufacturing companies. As a result, we conceived a model for management accounting specific for marchendises companies. In our model there are two groups of accounts: one from chart of accounts (class 9 and another group composed by accounts proposed by authors. We think that our model could provide more information about each cost object, regarding sales, acquisition cost of sales, distribution cost, administration cost, total cost of sales, contribution margin and profitability. Our model was exemplified by a case study applied to a wholesales company.

  18. INNOVATION IN ACCOUNTING BIOLOGIC ASSETS

    Directory of Open Access Journals (Sweden)

    Stolуarova M. A.

    2016-09-01

    Full Text Available The article describes the innovations in the classification and measurement of biological assets according to IFRS (IAS 41 "Agriculture". The difficulties faced by agricultural producers using standard, set out in article. The classification based on the adopted amendments, according to which the fruit-bearing plants, previously accounted for as biological assets are measured at fair value are included in the category of fixed assets. The structure of biological assets and main means has been studied in trials. Changes made to the IFRS (IAS 41 "Agriculture", make similar national and international accounting rules. In this way, the fruit-bearing plants are carried at cost, taking into account accumulated depreciation. This approach is similar in both accounting systems. The method of accounting of fruit-bearing assets, which after maturation are not significant biotransformation in the value, has been simplifying accounting. According to the fruit-bearing assets, active market was absent; therefore, the estimation of fair value for them is not correct. The model of using fruit-bearing assets is similar to the use of industrial equipment. Historical cost is more appropriate and meets economic substance of the objects. Assessment of performance of fruit-bearing assets and indicators of their use is represented on an example of perennial crops

  19. Accounting Fundamentals for Non-Accountants

    Science.gov (United States)

    The purpose of this module is to provide an introduction and overview of accounting fundamentals for non-accountants. The module also covers important topics such as communication, internal controls, documentation and recordkeeping.

  20. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    OpenAIRE

    ŢOGOE GRETI DANIELA; AVRAM MARIOARA; AVRAM COSTIN DANIEL

    2014-01-01

    The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain thr...

  1. PV O&M Cost Model and Cost Reduction

    Energy Technology Data Exchange (ETDEWEB)

    Walker, Andy

    2017-03-15

    This is a presentation on PV O&M cost model and cost reduction for the annual Photovoltaic Reliability Workshop (2017), covering estimating PV O&M costs, polynomial expansion, and implementation of Net Present Value (NPV) and reserve account in cost models.

  2. Accounting: Accountants Need Verbal Skill Training

    Science.gov (United States)

    Whitaker, Bruce L.

    1978-01-01

    Verbal skills training is one aspect of accounting education not usually included in secondary and postsecondary accounting courses. The author discusses the need for verbal competency and methods of incorporating it into accounting courses, particularly a variation of the Keller plan of individualized instruction. (MF)

  3. DIRECTIONS FOR IMPROVEMENT OF THE MANAGERIAL ACCOUNTING

    Directory of Open Access Journals (Sweden)

    Oprea CALIN

    2010-12-01

    Full Text Available This paper presents the actual accountancy methodology and costs calculation in a single circuit which considers the collecting and distribution of them related to their destination – on calculating articles - does not allow the distinguished reflection of the expenses depending on the economic nature. We are presenting some consideration for general organization of the accountancy and the production expenses especially in two circuits, one depending on the economic nature in the general or financial accountancy, on their destination, in the managerial accountancy. In the second part of the paper we present directions for improving the costs calculation that respond better to the companies’ management.

  4. 资源开采环境代价核算理论方法及评价分区--以湖南省冷水江市为例%Discussion on the Theoretical Method and Assessment and Division with regard to Resource Exploitation Environmental Cost Accounting-Taking the City of Lengshuijiang of Hunan Province as an Example

    Institute of Scientific and Technical Information of China (English)

    石香江; 李华; 张超宇

    2013-01-01

    根据资源开采环境代价核算的边际外部成本理论和资源开采产生的环境代价核算方法--直接市场法和替代市场法,构建资源开采环境代价指标体系。以湖南省冷水江市资源开采为例,对其产生的环境代价进行了核算,根据核算结果将资源环境代价划分为严重区、较严重区和一般区,分析原因,为更好地治理恢复资源枯竭型城市提供依据。%Based on marginal external cost theory and direct marketing method and surrogate market approach with regard to resources exploitation environmental cost accounting, the index system of resources exploitation environmental cost are established. This paper calculates the environmental cost caused by resource exploitation in the city of Lengshuijiang. With accounting results, severe area, critical area and general area arte marked off from the points of resource environmental cost. And this paper analyses the reasons so as to provide a basis for better rehabilitation of the cities with exhausted natural resources.

  5. Implementing Environmental Management Accounting: Status and Challenges

    DEFF Research Database (Denmark)

    Table of contents Preface. 1. Environmental Management Accounting: Innovation or Managerial Fad?; Pall Rikhardsson, Martin Bennett, Jan Jaap Bouma and Stefan Schaltegger. Section 1 Progress. 2. Challenges for Environmental Management Accounting; Roger L. Burritt 3. Current Trends in Environmental...... Cost Accounting - and its Interaction with Eco-Efficiency Performance Measurement and Indicators; Stefan Schaltegger and Marcus Wagner. 4. Environmental Accounting Dimensions: Pros and Cons of Trajectory Convergence and Increased Efficiency; Pontus Cerin and Staffan Laestadius. 5. Process and Content...... Services; Tuula Pohjola 10. Process-based Environmental Cost Accounting for Small and Medium-sized Companies; Natalie Wendisch and Thomas Heupel. 11. Environmental Account Systems in Small and Medium-sized Enterprises. How to adapt existing Accounting Systems to EMA Requirements; Alessia Venturelli...

  6. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is a computerized on-line accountability system for the safeguards accountability control of nuclear materials inventories at Rocky Flats Plant. SAN is a dedicated accountability system utilizing source documents filled out on the shop floor as its base. The system incorporates double entry accounting and is developed around the Material Balance Area (MBA) concept. MBA custodians enter transaction information from source documents prepared by personnel in the process areas directly into the SAN system. This provides a somewhat near-real time perpetual inventory system which has limited interaction with MBA custodians. MBA custodians are permitted to inquire into the system and status items on inventory. They are also responsible for the accuracy of the accountability information used as input to the system for their MBA. Monthly audits by the Nuclear Materials Control group assure the timeliness and accuracy of SAN accountability information.

  7. ACCOUNTING TREATMENTS USED FOR ACCOUNTING SERVICES PROVIDERS

    Directory of Open Access Journals (Sweden)

    ŢOGOE GRETI DANIELA

    2014-08-01

    Full Text Available The theme of our research is the ways of keeping accounting entities that are the object of the provision of services in the accounting profession. This paper aims to achieve a parallel between the ways of organizing financial records - accounting provided by freelancers and companies with activity in the financial - accounting. The first step in our scientific research is to establish objectives chosen area of scientific knowledge. Our scientific approach seeks to explain through a thorough and detailed approach as different sides (conceptual and practical looking projections of accounting issues related to regulatory developments and practices in the field. This paper addresses various concepts, accounting treatments, and books and accounting documents used both freelancers in providing accounting services and legal persons authorized accounting profession. In terms of methodology and research perspective, the whole scientific approach combined with quantitative and qualitative research theoretical perspective (descriptive-conceptual with practice perspective (empirical analyzing the main contributions of various authors (Romanian and foreign to knowledge in the field. Following the survey believe that the amendments to the national legislation will support entities providing accounting services, by cutting red tape on Administrative Burdens, and consequently will increase profitability and increase service quality.

  8. Costing Practices in Healthcare

    DEFF Research Database (Denmark)

    Chapman, Christopher; Kern, Anja; Laguecir, Aziza

    2014-01-01

    The rising cost of healthcare is a globally pressing concern. This makes detailed attention to the way in which costing is carried out of central importance. This article offers a framework for considering the interdependencies between a dominant element of the contemporary healthcare context, i.......e., Diagnosis Related Group (DRG) systems, and costing practices. DRG-based payment systems strongly influence costing practices in multiple ways. In particular, setting DRG tariffs requires highly standardized costing practices linked with specific skill sets from management accountants and brings other...

  9. Information Technology Budgets and Costs: Do You Know What Your Information Technology Costs Each Year?

    Science.gov (United States)

    Dugan, Robert E.

    2002-01-01

    Discusses yearly information technology costs for academic libraries. Topics include transformation and modernization activities that affect prices and budgeting; a cost model for information technologies; life cycle costs, including initial costs and recurring costs; cost benchmarks; and examples of pressures concerning cost accountability. (LRW)

  10. A Case of Material Balance Analysis the Cleaner Product Audit Using Material Flow Cost Accounting%物质流成本分析在清洁生产审核物料平衡分析中的案例实践

    Institute of Scientific and Technical Information of China (English)

    张蓓; 郝莉莉; 杨光辉

    2011-01-01

    Using the method of material flow cost accounting to account and analysis the costs of materials in the material balance of cleaner product audit, it is certain that the material flow cost accounting has been of great value in the cleaner product audit. T%运用物质流成本分析对清洁生产审核物料平衡中各物质流成本进行了核算与分析,确认了物质流成本分析在清洁生产审核中的应用价值。案例研究表明:清洁生产疗案的实施不仅有助于实现“降耗”、“减污”、“增效”,而且可为管理层决策实施清洁生产方案提供依据。

  11. CLOUD ACCOUNTING – A NEW PARADIGM OF ACCOUNTING POLICIES

    Directory of Open Access Journals (Sweden)

    Cristina PRICHICI

    2015-04-01

    Full Text Available In the current economic background companies invest in finding complete solutions for the integration of all business functions (sales, logistics, accounting aso., control, centralized coordination and harmonization of systems and financial management operations, data storage and resilience of services as well as cost savings. Technological trend of recent years brings forward the concept of cloud computing, an innovative model of processing and storage of data that allows companies to run business processes on IT infrastructures in conditions of economical optimization. Cloud computing allows companies to effectively and economically use IT applications and infrastructures through the model "use as you need and pay as you go". However, before deploying the data and applications in the virtual environment, organizations must take into account the implications of such a decision on the financial reporting process. In this respect, the paper aims to analyze the impact of cloud computing technology onthe main operational modules used for obtaining accounting data for financial reporting.

  12. Delphi Accounts Receivable Module -

    Data.gov (United States)

    Department of Transportation — Delphi accounts receivable module contains the following data elements, but are not limited to customer information, cash receipts, line of accounting details, bill...

  13. Monomial Cost Accounting for Nursing Service Items of a Third-Grade Class-A Hospital in Xinjiang%新疆某三甲医院护理服务项目成本测量与价格比较

    Institute of Scientific and Technical Information of China (English)

    王燕; 付国宏; 陆敏; 李铁敏; 何颖舟; 王艳梅

    2011-01-01

    目的:通过测算新疆某三甲医院级别护理及十二项单项护理项目的实际成本,为合理调整护理收费项目价格提供可靠依据.方法:采用阶梯分摊法、工时测定法对级别护理及12项护理项目的实际成本进行测算,并与现行护理收费标准对比.结果:"重症监护"实际成本为11.88元/小时,"一级护理"、"二级护理"、"三级护理"实际成本分别为85.92元/日、54.36元/日、29.44元/日,而现行收费标准分别为6元/小时、6元/日、4元/日、2元/日,其他12项护理项目的实际成本与现行收费标准也存在较大差异.结论:新疆现行护理服务价格与价值偏离较大,建议相关价格制定部门调整护理项目的收费标准,以促进新疆地区护理工作的更好发展.%Objective: Through doing monomial cost accounting for the grade nursing in a third-grade class-A hospital in Xinjiang and twelve nursing items, to provide evidence for adjusting nursing fees properly to promote the scientific management of nursing cost accounting. Methods: Accounting the theoretical costs of twelve nursing services by item ladder cost apportionment and working hour measurement formula, and comparing the theoretical cost with current charge. Results: The actual cost grade nursing cost of ICU is 11.88 yuan perhour. Grade One, Grade Two and Grade Three are 85.92 yuan, 54.36 yuan, and 29.44 yuan per day respectively, and the standards of Xinjiang Medical Charge is 6 yuan, 6 yuan, 4 yuan and 2 yuan per day, and this big difference also exists in the twelve nursing services. Conclusion: Because of the nursing charge deviating the nursing cost severely, it is suggested that the administration department should attach importance to promote nursing service in Xinjiang.

  14. Logistics costs of the enterprise

    Directory of Open Access Journals (Sweden)

    Andrea Rosová

    2007-06-01

    Full Text Available The article describe a problem of specification and systematization of enterprise’s logistics costs. With in a growing division of labour, also logistics costs increase their part in enterprises total costs.Almost all decisions about products and production in general, influence logistics processes even logistics costs and performances.In present is not clear enough, which of the cost-particles are relevant fot logistics costs, because some of logistics cost-particles accounts within overhead are charged together with costs of other sorts.Substantive step in the process of the monitoring and evidence of logistics costs is definition of this, that costs of enterprise´s processes will be inclusive in logistics costs and determining points of contact with the others departments (acquisition, production, sale etc.. After the specification of meditation processes, there is a need to choose applicable parameters for the expression of logistics performances. Besides logistics costs is needed to know logistics performances equivalent herewith at a cost of, therefore from the control side have for enterprise bigger value indices expressive correlation costs and performances(e.g. share of logistics unit costs performance.At the proposal and evidence of logistics costs and performances is needed consistently entertain an individual conditions of enterprise. Because the area of processes included strongly affects the size of account logistics costs and its share part in total costs of enterprise. Logistics costs are flow line between economy and logistics of the enterprise.

  15. Incomplete contracting theory in empirical accounting research

    NARCIS (Netherlands)

    van Lent, L.A.G.M.

    1999-01-01

    In three essays, the implications of the costly contracting approach in accounting are investigated. First, the consequences of changing the set of acceptable accounting techniques in the banking and insurance industry are examined. The regulations imposed by a government agency alter the contractin

  16. Private Sector Contracting and Democratic Accountability

    Science.gov (United States)

    DiMartino, Catherine; Scott, Janelle

    2013-01-01

    Public officials are increasingly contracting with the private sector for a range of educational services. With much of the focus on private sector accountability on cost-effectiveness and student performance, less attention has been given to shifts in democratic accountability. Drawing on data from the state of New York, one of the most active…

  17. Is International Accounting Education Delivering Pedagogical Value?

    Science.gov (United States)

    Patel, Chris; Millanta, Brian; Tweedie, Dale

    2016-01-01

    This paper examines whether universities are delivering pedagogical value to international accounting students commensurate with the costs of studying abroad. The paper uses survey and interview methods to explore the extent to which Chinese Learners (CLs) in an Australian postgraduate accounting subject have distinct learning needs. The paper…

  18. Incomplete contracting theory in empirical accounting research

    NARCIS (Netherlands)

    van Lent, L.A.G.M.

    1999-01-01

    In three essays, the implications of the costly contracting approach in accounting are investigated. First, the consequences of changing the set of acceptable accounting techniques in the banking and insurance industry are examined. The regulations imposed by a government agency alter the contractin

  19. Is International Accounting Education Delivering Pedagogical Value?

    Science.gov (United States)

    Patel, Chris; Millanta, Brian; Tweedie, Dale

    2016-01-01

    This paper examines whether universities are delivering pedagogical value to international accounting students commensurate with the costs of studying abroad. The paper uses survey and interview methods to explore the extent to which Chinese Learners (CLs) in an Australian postgraduate accounting subject have distinct learning needs. The paper…

  20. Accounting for Marketable Securities and Corporate Financial ...

    African Journals Online (AJOL)

    First Lady

    This study aimed at examining the systems of accounting for marketable securities in ... To achieve the above objective research questions were raised .... consists of the capital cost of the security and the investment income, which had accrued to it ... Marketable securities, (at lower of cost or market) 208,607,210. Source: ...

  1. A Harmonious Accounting Duo?

    Science.gov (United States)

    Schapperle, Robert F.; Hardiman, Patrick F.

    1992-01-01

    Accountants have urged "harmonization" of standards between the Governmental Accounting Standards Board and the Financial Accounting Standards Board, recommending similar reporting of like transactions. However, varying display of similar accounting events does not necessarily indicate disharmony. The potential for problems because of…

  2. To Explore the Methods and Matters Needing Attention in the Audit of Budget and Final Account of Building Cost%建筑造价预结算审核的方法与注意事项探讨

    Institute of Scientific and Technical Information of China (English)

    崔岩; 周婷; 孙丽娜

    2014-01-01

    In the field of building, builders focus on the devel- opment of the auditing of construction cost. This paper anal- yzed the current method of the auditing of construction cost budget in our country, and discussed the auditing mode, hoping to provide a reference for the personnel of construction indu- stry.%在建筑领域中,其行业发展的重点是建筑造价的预结算审核。本文就当前我国建筑造价的预结算审核方法进行了分析,并对其审核方式进行了探讨,希望能够为建筑行业人员提供参考。

  3. Does the Accountable Care Act Aim to Promote Quality, Health, and Control Costs or Has It Missed the Mark? ;Comment on “Health System Reform in the United States”

    Directory of Open Access Journals (Sweden)

    Carol Molinari

    2014-02-01

    Full Text Available McDonough’s perspective on healthcare reform in the US provides a clear, coherent analysis of the mix of access and delivery reforms in the Affordable Care Act (ACA aka Obamacare. As noted by McDonough, this major reform bill is designed to expand access for health coverage that includes both prevention and treatment benefits among uninsured Americans. Additionally, this legislation includes several financial strategies (e.g. incentives and penalties to improve care coordination and quality in the hospital and outpatient settings while also reducing healthcare spending and costs. This commentary is intended to discuss this mix of access and delivery reform in terms of its potential to achieve the Triple Aim: population health, quality, and costs. Final remarks will include the role of the US federal government to reform the American private health industry together with that of an informed consumer.

  4. 建筑企业工程项目成本核算管控问题的思考%Discussion on a large scale construction enterprise engineering project cost accounting and control

    Institute of Scientific and Technical Information of China (English)

    肖飞

    2014-01-01

    With the increasing market competition,construction enterprises grasp the business in hand,expand market share, at the same time,stick to the “benefit oriented,strengthen the implementation”,“continued to scale and benefit, the transformation of the development direction of giving priority to efficiency”,the cost control into every link of the construction process,responsibility of the main clear each links of cost control,project organization and implementation of the corrective process has happened and will happen the difference between cost and the cost,strict control of engineering project,improve the project benefit.%随着市场竞争日益加剧,建筑企业在一方面抓经营,扩大市场份额同时,另一方面应当坚持“效益导向、强化执行”,持续向“规模与效益并重,效益优先”的发展方向转变,这就要求在项目实施过程中,把成本控制渗透到施工过程的每一个环节上,明确每一环节成本控制的责任主体,将工程项目组织实施过程中已经发生和即将要发生的成本差额及时纠正,严格控制工程项目的各项成本,提高工程项目效益。

  5. Fair value accounting

    OpenAIRE

    Shamkuts, Volha, 1977-

    2010-01-01

    The thesis is devoted to fair value accounting. Fair value accounting implies that assets and liabilities get measured and reported in firm´s financial statements at their market value. The purpose of the thesis is to analyze the conceptual foundations of fair value accounting. The thesis is organized in the following way. First, origins and development of fair value accounting are discussed. Second, overview of fair value accounting is presented. The overview includes de...

  6. Assessing in financial account

    OpenAIRE

    VACKOVÁ, Lenka

    2011-01-01

    The aim of this thesis is to define possibilities of valuation and their impacts on the function of accounting. Furthermore the comparison of valuation methods within the czech accounting standards with international standards (IAS/IFRS). Valuation is metodical element which has huge influence on use value of information provided by accounting system. It affects the predicative capability of accounting information, mainly the items in accounting document. Monetary expression of company assets...

  7. THE RELEVANCE OF MANAGEMENT ACCOUNTING FOR THE HOSPITALITY INDUSTRY

    National Research Council Canada - National Science Library

    Briciu Sorin; Scorte Carmen

    2012-01-01

    .... Our article focuses on presenting the importance of management accounting and cost information system in the hospitality industry, then consider identifying features of this sector and their impact on accounting...

  8. Safeguards Accountability Network accountability and materials management

    Energy Technology Data Exchange (ETDEWEB)

    Carnival, G.J.; Meredith, E.M.

    1985-01-01

    The Safeguards Accountability Network (SAN) is an on-line accountability system used by Rocky Flats Plant to provide accountability control of its nuclear material inventory. The system is also used to monitor and evaluate the use of the nuclear material inventory against programmatic objectives for materials management. The SAN system utilizes two Harris 800 Computers as central processing units. Enhancement plans are currently being formulated to provide automated data collection from process operations on the shop floor and from non-destructive analysis safeguards instrumentation. SAN, discussed in this paper, is an excellent system for basic accountability control of nuclear materials inventories and is a quite useful tool in evaluating the efficient use of nuclear materials inventories at Rocky Flats Plant.

  9. 18 CFR 367.3950 - Account 395, Laboratory equipment.

    Science.gov (United States)

    2010-04-01

    ... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 395, Laboratory... ACT Service Company Property Chart of Accounts § 367.3950 Account 395, Laboratory equipment. (a) This account must include the cost installed of laboratory equipment used for general laboratory purposes....

  10. Accountability in Health Care

    DEFF Research Database (Denmark)

    Vrangbæk, Karsten; Byrkjeflot, Haldor

    2016-01-01

    The debate on accountability within the public sector has been lively in the past decade. Significant progress has been made in developing conceptual frameworks and typologies for characterizing different features and functions of accountability. However, there is a lack of sector specific...... adjustment of such frameworks. In this article we present a framework for analyzing accountability within health care. The paper makes use of the concept of "accountability regime" to signify the combination of different accountability forms, directions and functions at any given point in time. We show...... that reforms can introduce new forms of accountability, change existing accountability relations or change the relative importance of different accountability forms. They may also change the dominant direction and shift the balance between different functions of accountability. We further suggest...

  11. The Environmental Accounting: an Instrument for Promoting the Environmental Management

    National Research Council Canada - National Science Library

    Cleopatra Sendroiu; Aureliana Geta Roman

    2007-01-01

    .... By identifying and controlling environmental costs, environmental accounting systems can help environmental managers to justify these cleaner production projects, and to identify new ways of saving...

  12. Harmonisation of agricultural accounting

    Directory of Open Access Journals (Sweden)

    Jaroslav Sedláček

    2007-01-01

    Full Text Available This paper deals with the accounting of the biological assets. There are described two approaches: Czech and international. The International Accounting Standards are emulative of more authentic presentment of economic processes in agricultural activities than Czech accounting legislation. From the comparison the both approaches accrued some differences, which can influent the financial statements of enterprises. The causation of main difference appears an application of fair value, which is prescribed for biological assets in international accounting standards. In international accounting standards is preferred principle of fair and true view, while in Czech accounting is preferred prudence principle.

  13. The Yale Cost Model and cost centres: servant or master?

    Science.gov (United States)

    Rigby, E

    1993-01-01

    Cost accounting describes that aspect of accounting which collects, allocates and controls the cost of producing a service. Costing information is primarily reported to management to enable control of costs and to ensure the financial viability of units, departments and divisions. As costing studies continue to produce estimates of Diagnosis Related Group (DRG) costs in New South Wales hospitals, as well as in other states, costs for different hospitals are being externally compared, using a tool which is usually related to internal management and reporting. Comparability of costs is assumed even though accounting systems differ. This paper examines the cost centre structures at five major teaching hospitals in Sydney. It describes the similarities and differences in how the cost centres were constituted, and then details the line items of expenditure that are charged to each cost centre. The results of a comparative study of a medical specialty are included as evidence of different costing methodologies in the hospitals. The picture that emerged from the study is that the hospitals are constituting their cost centres to meet their internal management needs, that is, to know the cost of running a ward or nursing unit, a medical specialty, department and so on. The rationale for the particular cost centre construction was that cost centre managers could manage and control costs and assign responsibility. There are variations in procedures for assigning costs to cost centres, and the question is asked 'Do these variations in procedures make a material difference to our ability to compare costs per Diagnosis Related Group at the various hospitals?' It is contended that the accounting information, which is produced as a result of different practices, is primarily for internal management, not external comparison. It would be better for hospitals to compare their estimated costs per Diagnosis Related Group to an internal standard cost rather than the costs from other

  14. THE COST CALCULATION AND ANALYSIS BY MEANS OF THE STANDARD COST METHOD

    Directory of Open Access Journals (Sweden)

    ADRIANA MONICAŢEGLEDI

    2014-05-01

    Full Text Available Originally known as the Estimated Cost System, it has evolved, nowadays being called Standard Cost Accounting. Standard cost calculation method is based on scheduled cost, pre-calculated, set before the start of the manufacturing process itself. This method allows the determination of the elements that influence the amount of costs and their deviations from the predetermined costs.

  15. COMPUTER-ASSISTED ACCOUNTING

    Directory of Open Access Journals (Sweden)

    SORIN-CIPRIAN TEIUŞAN

    2009-01-01

    Full Text Available What is computer-assisted accounting? Where is the place and what is the role of the computer in the financial-accounting activity? What is the position and importance of the computer in the accountant’s activity? All these are questions that require scientific research in order to find the answers. The paper approaches the issue of the support granted to the accountant to organize and manage the accounting activity by the computer. Starting from the notions of accounting and computer, the concept of computer-assisted accounting is introduced, it has a general character and it refers to the accounting performed with the help of the computer or using the computer to automate the procedures performed by the person who is doing the accounting activity; this is a concept used to define the computer applications of the accounting activity. The arguments regarding the use of the computer to assist accounting targets the accounting informatization, the automating of the financial-accounting activities and the endowment with modern technology of the contemporary accounting.

  16. Cost Analysis: Methods and Realities.

    Science.gov (United States)

    Cummings, Martin M.

    1989-01-01

    Argues that librarians need to be concerned with cost analysis of library functions and services because, in the allocation of resources, decision makers will favor library managers who demonstrate understanding of the relationships between costs and productive outputs. Factors that should be included in a reliable scheme for cost accounting are…

  17. ACCOUNTING TREATMENTS USED IN STOCKS VALUATION

    Directory of Open Access Journals (Sweden)

    Suciu Gheorghe

    2012-12-01

    Full Text Available Accounting treatments represent the methods used by a company to apply its own accounting policies. Accounting treatments can be divided into two categories: basic accounting treatments and alternative treatments. Stocks represent the quantities of material resources, half-finished goods, finished goods which stockpile in supply repositories of the economic entities, with a certain structure and volume, for a certain period of time, in order to ensure continuity and regularity of the manufacturing process and of consumption. Stocks will be acknowledges only when the company is likely to make an economic benefit and when the costs and values can be estimated in a credible way.

  18. TIME MANAGEMENT FOR ACCOUNTANTS

    Directory of Open Access Journals (Sweden)

    Cristina Elena BIGIOI

    2016-06-01

    Full Text Available Time is money. Every accountant knows that. In our country, the taxes are changing frequently. The accountants have to update their fiscal knowledge. The purpose of the article is to find how the accountants manage their time, taking into consideration the number of fiscal declarations and the fiscal changes. In this article we present some ways to improve time management for accountants.

  19. Making Collaborative Innovation Accountable

    DEFF Research Database (Denmark)

    Sørensen, Eva

    The public sector is increasingly expected to be innovative, but the prize for a more innovative public sector might be that it becomes difficult to hold public authorities to account for their actions. The article explores the tensions between innovative and accountable governance, describes...... the foundation for these tensions in different accountability models, and suggest directions to take in analyzing the accountability of collaborative innovation processes....

  20. ACCOUNTING AUTOMATIONS RISKS

    OpenAIRE

    Муравський, В. В.; Хома, Н. Г.

    2015-01-01

    Accountant accepts active voice in organization of the automated account in the conditions of the informative systems introduction in enterprise activity. Effective accounting automation needs identification and warning of organizational risks. Authors researched, classified and generalized the risks of introduction of the informative accounting systems. The ways of liquidation of the organizational risks sources andminimization of their consequences are gives. The method of the effective con...

  1. 44 CFR 13.22 - Allowable costs.

    Science.gov (United States)

    2010-10-01

    ... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... STATE AND LOCAL GOVERNMENTS Post-Award Requirements Financial Administration § 13.22 Allowable costs. (a... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each...

  2. 36 CFR 1207.22 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... uniform cost accounting standards that comply with cost principles acceptable to the Federal agency. ... GOVERNMENTS Post-Award Requirements Financial Administration § 1207.22 Allowable costs. (a) Limitation on use... increment above allowable costs) to the grantee or subgrantee. (b) Applicable cost principles. For each...

  3. 29 CFR 1470.22 - Allowable costs.

    Science.gov (United States)

    2010-07-01

    ... to that circular 48 CFR part 31. Contract Cost Principles and Procedures, or uniform cost accounting... grantee or subgrantee. (b) Applicable cost principles. For each kind of organization, there is a set of Federal principles for determining allowable costs. Allowable costs will be determined in accordance...

  4. 48 CFR 31.203 - Indirect costs.

    Science.gov (United States)

    2010-10-01

    ... contract or other work, indirect costs are those remaining to be allocated to intermediate or two or more... basis of the benefits accruing to intermediate and final cost objectives. When substantially the same... for allocating indirect costs is the cost accounting period during which such costs are incurred...

  5. Cash Advance Accounting: Accounting Regulations and Practices

    Directory of Open Access Journals (Sweden)

    Aristita Rotila

    2012-12-01

    Full Text Available It is known the fact that often the entities offer to staff or third parties certain amounts of money, in order to make payments for the entities, such sums being registered differently in the accounting as cash advances. In the case in which the advances are offered in a foreign currency, there is the problem of the exchange rate used when justifying the advance, for the conversion in lei of payments that were carried out. In this article we wanted to signal the effect that the exchange rate, used in the assessment for reflecting in the accounting operations concerning cash advance reimbursements in a foreign currency, has on the information presented in the financial statement. Therewith, we signal some aspects from the content of the accounting regulations, with reference at defining the cash advances, meaning, and the presentation in the balance sheet of cash advances, which, in our opinion, impose clarifications.

  6. The Accounting Capstone Problem

    Science.gov (United States)

    Elrod, Henry; Norris, J. T.

    2012-01-01

    Capstone courses in accounting programs bring students experiences integrating across the curriculum (University of Washington, 2005) and offer unique (Sanyal, 2003) and transformative experiences (Sill, Harward, & Cooper, 2009). Students take many accounting courses without preparing complete sets of financial statements. Accountants not only…

  7. Accounting Education in Crisis

    Science.gov (United States)

    Turner, Karen F.; Reed, Ronald O.; Greiman, Janel

    2011-01-01

    Almost on a daily basis new accounting rules and laws are put into use, creating information that must be known and learned by the accounting faculty and then introduced to and understood by the accounting student. Even with the 150 hours of education now required for CPA licensure, it is impossible to teach and learn all there is to learn. Over…

  8. Automated Accounting. Instructor Guide.

    Science.gov (United States)

    Moses, Duane R.

    This curriculum guide was developed to assist business instructors using Dac Easy Accounting College Edition Version 2.0 software in their accounting programs. The module consists of four units containing assignment sheets and job sheets designed to enable students to master competencies identified in the area of automated accounting. The first…

  9. An accounting system to support process improvements: Transition to lean accounting

    Directory of Open Access Journals (Sweden)

    Patxi Ruiz de Arbulo-López

    2010-12-01

    Full Text Available From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”. Lean team leaders state that traditional costing systems fail to properly assess their operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to important applied research and several accounting methods.   In this paper we are going to show the state of the art in costing techniques used in companies that adopt lean manufacturing practices and we will be presenting an additional costing method, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just starting a maturity path towards lean manufacturing. This article examines how the approach is applied in the context of a manufacturing company.

  10. ACCORDING TO TURKISH ACCOUNTING STANDARDS ACCOUNTING OF PROPERTY, PLANT AND EQUIPMENT

    OpenAIRE

    KAYA, Gamze Ayça

    2012-01-01

    Abstract Turkish Accounting Standard 16-Property, Plant and Equipment, explain recognition and measurement of property, plant and equipments. Property, plant and equipments is significant amounts of business's balance sheets. Therefore the accounting of property, plant and equipments is of great importance. The purpose of this study is to explain the standard of TAS 16 with examples. The elements of cost, cost method, revaluation method, depreciation methods (straight-line depreciation ...

  11. Applied cost allocation

    DEFF Research Database (Denmark)

    Bogetoft, Peter; Hougaard, Jens Leth; Smilgins, Aleksandrs

    2016-01-01

    This paper deals with empirical computation of Aumann–Shapley cost shares for joint production. We show that if one uses a mathematical programing approach with its non-parametric estimation of the cost function there may be observations in the data set for which we have multiple Aumann......–Shapley prices. We suggest to overcome such problems by using lexicographic goal programing techniques. Moreover, cost allocation based on the cost function is unable to account for differences between efficient and actual cost. We suggest to employ the notion of rational inefficiency in order to supply a set...... of assumptions concerning firm behavior. These assumptions enable us to connect inefficient with efficient production and thereby provide consistent ways of allocating the costs arising from inefficiency....

  12. The Responsibilities of Accountants

    OpenAIRE

    Ronald F Duska

    2005-01-01

    An accountant is a good accountant if in practicing his craft he is superb in handling the numbers. But a good accountant in handling the numbers can use that skill to misstate earnings to cover a multitude of problems with a company's books while staying within the law. So, the notion of a moral or ethical accountant is not the same as the notion of a good accountant. Our general principle would be that to be ethical a person has a responsibility to fulfil one's role or roles, as long as tha...

  13. Developments in Public Accounting in Portugal

    Directory of Open Access Journals (Sweden)

    Maria José da Silva Fernandes

    2009-12-01

    Full Text Available In Portugal we are assisting, since the nineties, to the reform of all public accounting, having as main innovations the utilization of double entry system and the obligatoryness to implement three accounting systems: budget accounting, patrimonial and cost accounting. In the systems of patrimonial and cost accounting, it will be used the accrual systems. The publication of the first Public Accounting Plan (POCP in 1997 identifies the change from a traditional public accounting, which main objective was the execution and budgetary control to a modern public accounting with economical, financial and patrimonial information that serves as basis to the decision making and to the evaluation of public entities concerning the efficient, effective utilization and economy of the public resources, contributing, this way, to the implementation of the New Public Management. The objective of this work has two perspectives: to describe and analyze the situation in Portugal concerning the public accounting reform and to present some results consequent to twelve years of implementation.

  14. Accounting: "Balancing Out" the Accounting Program.

    Science.gov (United States)

    Babcock, Coleen

    1979-01-01

    The vocational accounting laboratory is a viable, meaningful educational experience for high school seniors, due to the uniqueness of its educational approach and the direct involvement of the professional and business community. A balance of experiences is provided to match individual needs and goals of students. (CT)

  15. PARADIGM OF ACCOUNTING CHANGE

    Directory of Open Access Journals (Sweden)

    Constanta Iacob

    2016-12-01

    Full Text Available The words and phrases swop with each other and the apparent stability of a word’s meaning sometimes change in time. This explains why the generic term of accounting is used when referring to the qualities attributed to accounting,but also when it comes to organizing financial accounting function within the entity, and when referring concretely to keeping a double record with its specific means, methods and tools specific, respectively seen as a technical accounting.Speaking about the qualities of accounting, but also about the organizational form it takes, we note that there is a manifold meaning of the word accounting, which is why the purpose of this article is to demonstrate that the paradigm shift aimed at a new set of rules and if the rules changes, then we can change the very purpose of accounting.

  16. Cost analysis helps evaluate contract profitability.

    Science.gov (United States)

    Sides, R W

    2000-02-01

    A cost-accounting analysis can help group practices assess their costs of doing business and determine the profitability of managed care contracts. Group practices also can use cost accounting to develop budgets and financial benchmarks. To begin a cost analysis, group practices need to determine their revenue and cost centers. Then they can allocate their costs to each center, using an appropriate allocation basis. The next step is to calculate costs per procedure. The results can be used to evaluate operational cost efficiency as well as help negotiate managed care contracts.

  17. CORPORATE GOVERNANCE AND STAKEHOLDERS’ ACCOUNTABILITY

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    Elena CHIȚIMUȘ

    2015-04-01

    Full Text Available Corporate governance is the system through which companies are directed and controlled but until today academic environment, regulators, corporations couldn’t reach a unanimous definition. Corporate governance provisions suffered changes after several largely covered financial scandals. Entities incur costs when complying with new regulations but not complying impacts the reputation and investors might think twice before bringing their money into the company. Accountability for business decisions, risk management, control that set the economic path of the company is mandatory for proving that the company is run in a fairly and smart way. This study aims to investigate how corporate governance relates to accountability of all parties involved in the current business of companies as any conflict of interest is detrimental to the company and affects in a negative way its performance.

  18. DMFCA Model as a Possible Way to Detect Creative Accounting and Accounting Fraud in an Enterprise

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    Jindřiška Kouřilová

    2013-05-01

    Full Text Available The quality of reported accounting data as well as the quality and behaviour of their users influence the efficiency of an enterprise’s management. Its assessment could therefore be changed as well. To identify creative accounting and fraud, several methods and tools were used. In this paper we would like to present our proposal of the DMFCA (Detection model Material Flow Cost Accounting balance model based on environmental accounting and the MFCA (Material Flow Cost Accounting as its method. The following balance areas are included: material, financial and legislative. Using the analysis of strengths and weaknesses of the model, its possible use within a production and business company were assessed. Its possible usage to the detection of some creative accounting techniques was also assessed. The Model is developed in details for practical use and describing theoretical aspects.

  19. Health savings accounts and health reimbursement arrangements: assets, account balances, and rollovers, 2006-2011.

    Science.gov (United States)

    Fronstin, Paul

    2012-01-01

    ASSET LEVELS GROWING: In 2011, there was $12.4 billion in health savings accounts (HSAs) and health reimbursement arrangements (HRAs), spread across 8.4 million accounts, according to data from the 2011 EBRI/MGA Consumer Engagement in Health Care Survey, sponsored by EBRI and Matthew Greenwald & Associates. This is up from 2006, when there were 1.3 million accounts with $873.4 million in assets, and 2010, when 5.4 million accounts held $7.3 billion in assets. AFTER LEVELING OFF, AVERAGE ACCOUNT BALANCES INCREASED: After average account balances leveled off in 2008 and 2009, and fell slightly in 2010, they increased in 2011. In 2006, account balances averaged $696. They increased to $1,320 in 2007, a 90 percent increase. Account balances averaged $1,356 in 2008 and $1,419 in 2009, 3 percent and 5 percent increases, respectively. In 2010, average account balances fell to $1,355, down 4.5 percent from the previous year. In 2011, average account balances increased to $1,470, a 9 percent increase from 2010. TOTAL AND AVERAGE ROLLOVERS INCREASE: After declining to $1,029 in 2010, average rollover amounts increased to $1,208 in 2011. Total assets being rolled over increased as well: $6.7 billion was rolled over in 2011, up from $3.7 billion in 2010. The percentage of individuals without a rollover remained at 13 percent in 2011. HEALTHY BEHAVIOR DOES NOT MEAN HIGHER ACCOUNT BALANCES AND HIGHER ROLLOVERS: Individuals who smoke have more money in their accounts than those who do not smoke. In contrast, obese individuals have less money in their account than the nonobese. There is very little difference in account balances by level of exercise. Very small differences were found in account balances and rollover amounts between individuals who used cost or quality information, compared with those who did not use such information. However, next to no relationship was found between either account balance or rollover amounts and various cost-conscious behaviors. When a difference

  20. ABOUT SOLIDWORKS COSTING MODULE FEATURES

    Directory of Open Access Journals (Sweden)

    Catalin IANCU

    2016-05-01

    Full Text Available In this paperwork is presented the SolidWorks analysis of costing, using Simulation Costing module. There are presented the settings that have to be done for such analysis and the results shown by this software module. The elements that are taken into account are specific to costing templates in SolidWorks, but can be adjusted for the specific costs of a given factory.