Essays about: "management accounting in the company application"

Showing result 1 - 5 of 7 essays containing the words management accounting in the company application.

  1. 1. The Development of a Purchasing Cost Model Facilitating Decision-making at Tetra Pak Packaging Solutions

    University essay from Lunds universitet/Teknisk logistik

    Author : Oscar Magnuson; Alexander Bäckström; [2015]
    Keywords : Purchasing cost model; Cost management; Purchasing sophistication; Supplier management; Supplier selection; Sourcing decision-making; Landed cost; TCO; Cost-engineering; Technology and Engineering;

    Abstract : A purchasing cost model is a tool used to facilitate decision-making for selection, evaluation and development of suppliers. The model consists of a set of cost components, which at the bottom line constitute a total cost for a certain purchase. READ MORE

  3. 2. Traditional Management Accounting in Process-oriented Manufacturing: Frictions In a World of Bearings -A case study of SKF

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Alexander Bergh; Adervall Robin; [2013-06-14]
    Keywords : Management Accounting; Management Control; Traditional; Lean Production; Lean Manufacturing; Process-orientation; MAS; MCS; VMAS; HMAS;

    Abstract : Background and problem: In recent years many firms are adopting new process-­‐oriented systems and concepts to become more competitive. The emergence of these concepts, such as lean production, has put the traditional Management Accounting System (MAS) in a challenging situation where it is argued to give birth to potential conflicts and harm the application of new operational concepts. READ MORE

  4. 3. A Comparative Study of Models to Reveal Earnings Management : At Stockholm Exchange Market from year 2000-2009

    University essay from Institutionen för ekonomi och företagande

    Author : Hedström Anders; Tounkara Shekou; [2011]
    Keywords : Discretionary accruals; Earnings management; Positive accounting theory; Agency cost;

    Abstract : Background and problem: This paper illuminates the problem with temptation of earnings management. However, there are particular disadvantages when companies use this technique because it creates an information asymmetry at the stock market. READ MORE

  5. 4. Purchase Price Allocation and Impairment Testing - A straight application of standards?

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

    Author : Nathalie Redmo; Emma Wallgren; [2011]
    Keywords : purchase price allocation; impairment testing; goodwill; intangible assets; IFRS;

    Abstract : The importance of goodwill and intangible assets has amplified over the years as both their presence in the standards and their values in the financial reports have increased. How the purchase price allocation (PPA) and the subsequent impairment testing process are made is of great importance as different choices have different consequences on for example the financial reports and key ratios. READ MORE

  6. 5. Risk Management and Internal Control : A case study of China Aviation Oil Corporation Ltd.

    University essay from Institutionen för ekonomi och it

    Author : Shuhai Li; Muhammad Nadeem; [2010]
    Keywords : Risk Management;

    Abstract : Risk management focuses on adopting a systematic and consistent approach to manage all of the risks confronting an organization.With the emergence of world as a globe village, companies are diversifying their activities; result in the increase of risks. READ MORE