Use of Cost Accounting in Cost Management
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2019 Cost accounting is the basic accounting tool used to optimize costs in companies. The evolution of accounting also concerned changes in cost accounting.
Grzegorz Lew
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Management accounting and its place in the accounting system [PDF]
Икономика и компютърни науки, 2017 Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system.
Aneliya Galinova
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RECOVERABLE COST: THE BASIS OF A GENERAL THEORY OF FINANCIAL ACCOUNTING MEASUREMENT [PDF]
This paper addresses a very profound question concerning financial accounting. Is financial accounting measurement. as represented by diverse valuation rules. hodgepodge or is it logically developed? Salvary [1985. p.28. Chap. IV] advances and provides a
stanley c. w. salvary
core
COST ACCOUNTING IN GREEK HOTEL ENTERPRISES: AN EMPIRICAL APPROACH [PDF]
The purpose of this paper is to provide insights of the Greek Hotel Industry practices in the field of Cost Accounting. To this end, a survey was conducted with 85 firms of the Greek hotel sector with the use of questionnaires.
Paggios, Ioannis, Pavlatos, Odysseas
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A Case of Fixed Asset Accounting: Initial and Subsequent Measurement [PDF]
, 2016 This instructional case integrates multiple accounting concepts relating to fixed asset acquisition and subsequent measurement. You must apply accounting knowledge, professional judgment, and critical thinking skills to evaluate fixed assets and make ...
Gissel, Jodi L.
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What do deficits tell us about debt? Empirical evidence on creative accounting with fiscal rules in the EU [PDF]
Fiscal rules, such as the excessive deficit procedure and the stability and growth pact (SGP), aim at constraining government behavior. Milesi-Ferretti (2003) develops a model in which governments circumvent such rules by reverting to creative accounting.
von Hagen, Jürgen, Wolff, Guntram B.
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HISTORICAL COST ACCOUNTING OR FAIR VALUE ACCOUNTING: A HISTORICAL PERSPECTIVE [PDF]
Challenges of the Knowledge Society, 2018 The two paradigms about the accounting valuation systems are discussed: historical cost accounting and fair value accounting. The advantages and disadvantages of the historical cost accounting and fair value accounting in the historical perspective are
Valentin Gabriel CRISTEA
doaj
Carbon assessment and cost accounting of a shared building based on the life cycle assessment [PDF]
, 2023 Lei Yi, Lili Dong
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A Defense of Historical Cost Accounting [PDF]
بررسیهای حسابداری و حسابرسی, 1994 This article present to defense of historical cost accounting. it is addressed not only to those who attempt to eliminate H. C. Completely from the field of accounting hut also to those who recognize the significance of H. C.
اسفندیار ملکیان کله بستی
doaj
Quality Cost Account as a Framework of Continuous Improvement at Operational and Strategic Level [PDF]
, 2022 Ilona Herzog, Marta Grabowska
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