Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry [PDF]
Theoretical and Applied Economics, 2006 The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions.
Cleopatra Sendroiu +2 more
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THE FAIR VALUE OF AUTHENTIC AND TRUE METHOD OF ASSESSING THE LIABILITIES OF THE COMPANY [PDF]
Вісник Київського національного університету імені Тараса Шевченка. Серія Економіка, 2013 The article explores the nature of the category “assessment” in the scientific literature and normative documents; considered the types of assessments in the domestic and international practice; the methodology to assess the fair value of liabilities in ...
S. Travinska
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Effects of inflation accounting on organizational decisions and financial performance in South African retail stores [PDF]
Problems and Perspectives in Management, 2020 The inflation accounting technique allows a business to show or have a sensible picture of their gains due to present cost coordinates with present revenues.
Odunayo Olarewaju +2 more
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Comparing Energy Improvements and Financial Costs of Retrofitting Interventions in a Historical Building [PDF]
, 2016 In Italy, energy improvements of historical buildings are one of the key aspects to reach the EU 2020 goals on energy efficiency. Many papers are available in literature to recover and retrofit historical buildings, considering different types of ...
Carbonara, Elisa, Tiberi, Mariagrazia
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The Survey of the Fair Value as a Relevant Metric in Iran [PDF]
مجله توسعه و سرمایه, 2008 The major aim of the financial accounting is providing and offering information of performance and financial position of the enterprise against external users in order to facilitate and improve their decision making.To reach this aim, the financial ...
Vida Mojtahedzade, Ph.D +1 more
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Reliability vs. Total Quality Cost: part selection criteria based on field data, combined optimal customer and business solution [PDF]
, 2011 Most privately owned businesses are formed to generate profits. Every year, manufacturers loose a portion of potential profits on covering warranty claims. To minimize warranty costs companies focus on product quality improvements.
Al-Diri, Bashir, Olejnik, Sebastian
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Cost Accounting in Russia: Historical Aspects
Asian Social Science, 2015 © 2015, Asian Social Science. All rights reserved. The article is devoted to retrospective analysis of development stages of the system of cost and management accounting in the USSR and Russia. The features of full costs accounting method used in Russia have been considered, comparative analysis of the given method and that of absorption costing has ...
Sokolov A., Bikmukhametova C.
openaire +3 more sources
Studia i Materiały, 2020 The study is the identification and analysis of selected issues related to the qualification of real estate in the financial statements. Against the background of the legal provisions of the Accounting Act, practical doubts and divergences concerning are
Katarzyna Trzpioła
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Учёт. Анализ. АудитThe purpose of the study is to analyse the problems arising from the use of historical cost, market value and fair value to increase the relevance of reporting data.
N. V. Tkachuk
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THE TRANSITION FROM HISTORICAL COST TO FAIR-VALUE, A CHOICE WITH MAJOR IMPLICATIONS IN ACCOUNTING [PDF]
Annals of the University of Petrosani: Economics, 2016 This paper treats the importance of the transition from valuation at historical cost to valuation at fair value of the assets within an economic entity, and the contents of the result obtained in financial reporting.
ILIE RĂSCOLEAN, ILEANA-SORINA RAKOS
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