Essays about: "Activity based management accounting"

Showing result 1 - 5 of 10 essays containing the words Activity based management accounting.

1. 1. The Formalized Aspects Of Sustainability Reporting : A Qualitative Analysis

   University essay from Umeå universitet/Företagsekonomi

   Author : Margaux Ennassih; Abbas Esmaeilzadeh; [2023]
   Keywords : sustainability; reporting; management; corporate; governance; stakeholders; assurance; accounting;

   Abstract : Sustainability reporting (SR) is an activity that is increasingly affecting companies.Governments and larger governing institutions legislate more on SR and constraincompanies to comply with the different standards. These standards describe preciselywhat companies must publish. Yet, our research focuses on the internal aspects ofmanaging SR. READ MORE

3. 2. Managing cost accounting implementation through discourse: A single case study of PEC model implementation in Region Halland

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Justus Kokki; Like Ma; [2020]
   Keywords : Hospitals; Accounting and organizational change; Process analysis; Time-driven activity-based costing; Implementation of new system;

   Abstract : This paper examines accounting and organizational change process and its institutional background by conducting a case study of the implementation process of a simplified Time-Driven Activity-Based Costing system in a Swedish Healthcare Region. Using a framework adapted from Zbaracki (1998), separating reality and rhetoric along a process-view, the paper examines how institutional forces enter the implementation process and how the arising tensions are managed along the process. READ MORE

4. 3. Value Creation with Lean Accounting

   University essay from Lunds universitet/Företagsekonomiska institutionen

   Author : Muhammad Abdus Samad; Yumeng Shu; Kateryna Ogar; [2017]
   Keywords : lean accounting; Strategic management accounting; target costing; time-driven activity based costing; value chain management.; Business and Economics;

   Abstract : The study adapts on the cybernetic controls part of the framework of Malmi and Brown (2008) elaborating the discussion to resolve the limitations of traditional accounting practices with the combination of modern accounting techniques. Since some conventional practices of accounting are no longer commensurate to the contemporary lean manufacturing environment, the emerging techniques come in place. READ MORE

5. 4. Prediction of poor working capital development. Can poor working capital development be predicted using accounting based financial information?

   University essay from Handelshögskolan i Stockholm/Institutionen för redovisning och finansiering

   Author : Mikaela Hillman; Marielle Borgström; [2014]
   Keywords : prediction model; logit analysis; working capital; working capital management; working capital development;

   Abstract : We investigate if accounting based financial information on an operating entity level can be used to predict poor working capital development (WCD) on a quarterly basis. The development is considered poor if the change in net working capital is not driven by an underlying change in customer orders, and hence poor in the sense that the development is unjustified. READ MORE

6. 5. All you knead i dough -A profitability analysis of the bakery of a retail store

   University essay from Göteborgs universitet/Företagsekonomiska institutionen

   Author : Carl Hultman; Alexander Edgren; [2011-08-08]
   Keywords : Activity-Based Costing; Bakery; Retail industry; Retail store; Gross margin.;

   Abstract : Background and research problem: Over the years, companies have developed advanced systems made to measure and control the profitability of their sales. One industry that has put a lot of confidence in highly developed control systems is the retail industry. READ MORE