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Found 2 essays matching the above criteria.

1. 1. The Value Perspective in Strategic Cost Management. A case study of a support function in a large manufacturing firm

   University essay from Göteborgs universitet/Graduate School

   Author : Ingrid Lumley; Malin Gergely; [2015-07-06]
   Keywords : Strategic cost management; the value creation model; support function; discretionary cost center; case study;

   Abstract : Purpose: The aim of the study is to extend research within value-based Strategic Cost Management (SCM) by developing an Value Creation Model (VCM) adapted to a support function context in order to improve resource effectiveness. This is of specific importance in discretionary cost centers where measuring effectiveness is extra challenging. READ MORE

3. 2. A Comparison Between Small Newly Registered and Small Mature Limited Companies' Decision to Appoint an Auditor Voluntarily -a Quantitative Study

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Malin Gergely; Johanna Randén; [2013-06-14]
   Keywords : Voluntary audit; small companies; indicators; demand;

   Abstract : Background and problem discussion: Since the law of audit exemption was introduced 2010, some companies have appointed an auditor voluntarily. These companies must balance the costs and benefits of auditing; various indicators affect the decision. In addition, the characteristics and needs of newly registered companies and mature companies differ. READ MORE