Results 41 to 50 of about 1,153 (73)

Inter-organizational controls and organizational competencies: episodes around target cost management/functional analysis and open book accounting

Management Accounting Research, 2001
Jan Mouritsen, Allan Hansen
exaly   +2 more sources

Cost management in the conditions of development of Inter-Organizational Relations of Aic Organizations

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2022
The article provides a theoretical justification of the role of managerial cost accounting in agricultural organizations, cost management systems in order to ensure the economic security of agricultural formations, as an effective tool for maintaining ...
L. Khoruzhy, Y. Katkov, A. Romanova, E. Katkova   +3 more
semanticscholar   +1 more source

Combining accounting practices to create an effective cost management system in the inter-organizational relationships of agro-entities

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2021
In the article, based on the theoretical analysis and study of accounting practices, a set of elements was formed for their use in the system of managing the costs of inter-organizational interaction of partners.
L. Khoruzhy, Y. Katkov, A. Romanova
semanticscholar   +1 more source

Modern tools of deep analysis in the system of cost management in inter-organizational relations of agricultural formations

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2021
The article, based on the theoretical analysis and the study of accounting practices, presents the place and role of tools for deep cost analysis in the cost management system of inter-organizational interaction of partners.
L. Khoruzhy, Y. Katkov, A. Romanova
semanticscholar   +1 more source

Modern tools for deep cost analysis in the cost management system in the inter-organizational relations of agricultural formations

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2021
The article, based on the theoretical analysis and study of the forms of setting up management accounting of inter-organizational agricultural formations, presents the place and role of digital doubles as tools for implementing the system of management ...
L. Khoruzhy, Y. Katkov, A. Romanova
semanticscholar   +1 more source

Ancillary Cost Implications of Physicians Multisiting and Inter‐Organizational Collaboration During Healthcare Delivery

Production and operations management, 2021
This study investigates diagnostic testing and pharmacy expenditures, commonly referred to as ancillary costs in the United States acute‐care hospitals.
Yingchao Lan, D. Goradia, Aravind Chandrasekaran   +2 more
semanticscholar   +1 more source

The Use of the ABC Method in the System of Inter-organizational Management Accounting of Agricultural Organizations

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2021
The article, based on the theoretical analysis, gives a brief description of the ABC method for the purposes of calculating the cost of agricultural products, and determines its relationship with the «directing-costing» method.
L. Khoruzhy, Y. Katkov, A. Romanova
semanticscholar   +1 more source

Managing costs in software development

2018 International Conference on Intelligent Systems (IS), 2018
Software development companies are facing new challenges to develop competitive new products which must have innovative features, high quality, low time-to-market but also low cost in order to create competitive advantages over competitors.
Jorge C. Oliveira, M. Nunes, P. Afonso
semanticscholar   +1 more source

Formation of a hybrid cost calculation system for the purposes of inter-organizational management accounting of agricultural enterprises

, 2020
Based on theoretical analysis, the author defines inter-organizational cooperation, inter-organizational management accounting, and the cost calculation system in the framework of inter-organizational relations.
A. Romanova
semanticscholar   +1 more source

Influence of inter-organizational relations on methods of calculating the cost of production of agricultural organizations

Buhuchet v sel'skom hozjajstve (Accounting in Agriculture), 2020
The author’s definition of inter-organizational cooperation, interorganizational management accounting and inter-organizational accounting and analytical system and cost calculation system in the framework of inter-organizational relations is given in ...
A. Romanova
semanticscholar   +1 more source