Essays about: "on cost accounting"

Showing result 21 - 25 of 139 essays containing the words on cost accounting.

1. 21. Profitability of animal welfare : a German pig fattening business participating in the German animal welfare initiative “Initiative Tierwohl”

   University essay from SLU/Dept. of Biosystems and Technology (from 130101)

   Author : Jana Zibolka; [2021]
   Keywords : farm animal welfare; fattening pig production; Initiative Tierwohl; profitability; cost accounting; risk analysis; farm case;

   Abstract : Increasing numbers of people are concerned about the conditions of farm animal husbandry systems and of the whole meat industry as well as of the welfare of farm animals in Germany. The willingness to pay for animal welfare-friendly products is increasing, while until now there is only one market-based farm animal welfare (FAW) label in Germany, the “Initiative Tierwohl” (ITW). READ MORE

3. 22. A Framework for Defining, Measuring, and Predicting Service Procurement Savings

   University essay from KTH/Skolan för elektroteknik och datavetenskap (EECS)

   Author : Oliver Berggren; Zina Matti; [2021]
   Keywords : Procurement; Service Procurement; Management Accounting; Savings; Cost; Regression; Machine Learning; Gradient Boosting;

   Abstract : Recent technical advances have paved the way for transformations such as Industry 4.0, Supply Chain 4.0, and new ways for organizations to utilize services to meet the needs of people. READ MORE

4. 23. A Comparative Analysis between Traditional Accounting and Human Resources Accounting (HRA) Practices on HRManagerial Decision-Making Process.

   University essay from Umeå universitet/Företagsekonomi

   Author : Nivedita Sarker; Georgios Koilakos Chouzouris; [2021]
   Keywords : Human Resource Management; Human Resource Practices; Human Resource Accounting; Traditional Accounting; Decision-Making Process.;

   Abstract : Human resource accounting is a concept that was created to deal with the problem of the measurement of the value of human capital. This concept can be very influential for many different human resource practices. READ MORE

5. 24. Mandatory Sustainability Reporting in Unlisted Firms: A Study of its Adoption and Effect on the Cost of Debt in a Swedish Setting

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

   Author : Love Berggren; Li Ji; [2020]
   Keywords : Mandatory sustainability reporting; Unlisted firms; Cost of debt;

   Abstract : Drawing on the EU Directive 2014/95 which imposes mandatory sustainability reporting for firms over a certain size since 2017 and the far-reaching Swedish application of this directive, this study explores (1) the existence and (2) the informational contents of the sustainability reports of 153 unlisted Swedish firms in the initial adoption year 2017, and (3) the impact of the regulation on the cost of debt of unlisted firms. We find firm size and state ownership to relate to both the existence and the content of these reports, which we interpret as legitimacy concerns influencing the sustainability reporting behavior of firms also in the mandatory setting. READ MORE

6. 25. 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