Results 11 to 20 of about 315,993 (303)

Use of management accounting practices and factors affecting its use: A survey of small and medium-sized enterprises in Durban

open access: yesJournal of Economic and Financial Sciences, 2022
Orientation: The sustainability of small and medium-sized enterprises (SMEs) in South Africa is important, mainly because of their contribution to the gross domestic product (GDP) and their creation of work opportunities.
Sicelo Cele   +2 more
doaj   +1 more source

Microfinance banks and small and medium sized enterprises access to finance: the Nigerian experience [PDF]

open access: yesBanks and Bank Systems, 2016
The paper explored the extent to which current microfinance lending impacts on indigenous SME access to finance and how the intermediation services of the microfinance banks (MFBs) contributed to or otherwise to the development of SMEs.
Lawrence Ogechukwu Obokoh   +2 more
doaj   +1 more source

Cost object in accounting [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2016
In Polish literature in the field of accounting there are many synonymous terms such as the object of cost calculation, cost unit, or cost driver. Their definitions are often very similar, and their use in certain cir-cumstances unclear.
Gertruda Świderska   +2 more
doaj   +1 more source

Access to finance problems for small retail businesses in South Africa: comparative views from finance seekers (retailers) and finance providers (banks) [PDF]

open access: yesBanks and Bank Systems, 2017
Small retail businesses are essential for the growth of the South African economy. Though many of these business entities need more assets to seize business opportunities, previous research studies suggest that their overall access to finance through ...
Holger J. Schmidt   +3 more
doaj   +1 more source

Cost Accounting

open access: yesThe Business & Management Collection
This comprehensive book on Cost Accounting provides an in-depth understanding of cost concepts, methods, and techniques essential for effective managerial decision-making. It bridges the gap between theoretical principles and practical applications, making it an invaluable resource for students, professionals, and business managers alike.
Mr. P. Anbarasan   +4 more
  +8 more sources

Applying Text Mining to Analyze the Performance of PBOs on the Basis of Their Obligatory Annual Activity Statements

open access: yesProblemy Zarządzania, 2016
The paper’s aims is to investigate if the level of detail and selection of particular performance-related information by public benefit organizations (PBOs) in their obligatory annual activity statements can stimulate individual donations. The research
Tomasz Dyczkowski
doaj   +1 more source

Cost Accounting for the Radiologist [PDF]

open access: yesAmerican Journal of Roentgenology, 2014
Cost accounting is the branch of managerial accounting that deals with the analysis of the costs of a product or service. This article reviews methods of classifying and allocating costs and relationships among costs, volume, and revenues.Radiology practices need to know the cost of a procedure or service to determine the selling price of a product ...
openaire   +4 more sources

PENGAKUAN PENDAPATAN DAN BIAYA BERDASARKAN STANDAR AKUNTANSI KEUANGAN PADA RUMAH SAKIT UMUM PUSAT WAHIDIN SUDIROHUSODO DI MAKASSAR

open access: yesKeunis, 2021
The purpose of this research is to acknowledge the income recognition and the cost of Wahidin Sudirohusodo Centre General Hospital, Makassar. This research applied qualitative data and comparative analysis methods by counting the data recorded in the ...
Digor Mufti
doaj   +1 more source

Moderating Role of Cost Accounting Information Quality on the Relationship Between the COVID‐19 Pandemic and Budgeting in Public Hospitals

open access: yes, 2023
Based on new public management, information processing theory and contingency theory, this study investigates the impact of the COVID-19 pandemic on budgeting in public hospitals, focusing on budget use. The research hypotheses were tested using a survey
Odysseas Pavlatos   +3 more
core   +1 more source

COST ACCOUNTING AND COSTING IN FINANCIAL AND MANAGEMENT ACCOUNTING

open access: yesScience and Transport Progress, 2007
The article deals with approaches to the calculation of cost in financial and managerial accounting. The problem of computing the actual cost taken due account of financial reporting is researched here.
Kalinichenko, O. V., Kalinichenko, L. T.
openaire   +2 more sources

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