Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets [PDF]
Taking Sven Modell’s (2014, pp. 83–103) “societal relevance of management accounting” agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance ...
Wickramasinghe, Danture
core +1 more source
Mark-to-market accounting and liquidity pricing [PDF]
When liquidity plays an important role as in times of financial crisis, asset prices in some markets may reflect the amount of liquidity available in the market rather than the future earning power of the asset.
Allen, Franklin, Carletti, Elena
core +2 more sources
The influence of brand character, brand familiarity and brand evaluation on brand attachment in South African companies : a case of Gauteng Province [PDF]
This study examines the influence of brand character, brand familiarity and brand evaluation on brand attachment in a South African context. Three hypotheses are posited and in order to empirically test them, a sample data set of 355 individual companies
Dr E Chinomona, BA Popoola
doaj
FINANCIAL FUTURE PROSPECT INVESTIGATION USING BANKRUPTCY FORECASTING MODELS IN HUNGARIAN MEAT PROCESSING INDUSTRY [PDF]
Our main research topic is the analysis of leading companies in the Hungarian meat processing industry in terms of liquidity criteria. We examine this scientific subject by application of financial indicators and several important bankruptcy forecasting ...
Dalma Peto, Andrea Rozsa
doaj
Cost and unit cost calculations using step-down accounting.
There is paucity of unit cost data from low- and middle-income countries, although recent initiatives have emerged to help rectify this. The limited budgets assigned to health care facilities mean that health planners and managers must be able to account
Conteh, Lesong, Walker, Damian
core +1 more source
Comparative Aspect of Cost Management and Accounting Cost [PDF]
The article shows a comparative analysis between cost management and accounting cost. To begin with, tools for evaluating the performance of an entity are studied, as well as the methods of improving the accounting systems used in the production system ...
Ioana Cristina Circa (Buzduga) +1 more
doaj
Logistics costs accounting: challenges for identification in Ukrainian accounting practice [PDF]
Development of an effective logistics infrastructure for companies contributes to ensuring their effective work, directly affects financial performance and requires the establishment of a management and accounting system for logistics costs.
Yulia Serpeninova +2 more
doaj +1 more source
This research is meant to find out the effects of working capital, cash turnover, and cash flow on the current ratio of manufacture companies which are listed in Indonesia Stock Exchange (IDX) in 2013-2016 periods both simultaneous and partial and to ...
Stevanie Clorin +5 more
doaj +1 more source
Activity-based cost accounting as a tool for strategic company management
A strategic approach to fnancial performance management allows the company to achieve long-term business success. However, to implement this approach, it is necessary to organize an appropriate information system.
G. A. Adamova
doaj +1 more source
ACCOUNTING HARMONIZATION AND HISTORICAL COST ACCOUNTING [PDF]
There is a huge interest in accounting harmonization and historical costs accounting, in what they offer us. In this article, different valuation models are discussed.
Valentin Gabriel CRISTEA
doaj

