Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
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Showing 1 to 9 of 9 for “"Costing system"”.
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Improving the costing system at FCI: an operations perspective
… to derive a more effective management accounting system to meet the contemporary organisation's needs. The objective of the thesis is to investigate two management accounting approaches, activity based costing and cost reduction system. Further, to evaluate which one better suits the needs of FCI, …
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Adoption of costing system sophistication and non-financial performance: evidence from Democratic Republic of Congo
… factors that influence the adoption of cost system sophistication (CSS) among Congolese firms and the impact of CSS on non-financial performance. Far from the traditional linear concept of organisation, this study apprehends organisation as a complex adaptative system of non-linear …
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Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~
Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little experimental …
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Optimal reliability-based design of bulk water supply infrastructure-incorporating pumping systems
The optimal design of a bulk water supply system is centered on two major objectives: cost efficiency and the formation of a design solution that is appropriate for the conditions in which the system is to be implemented. The currently employed CSIR (2000) design guidelines utilise deterministic …
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Costing Systems and Management Accounting Practices in Syrian Private Industrial Companies: a Contingency Approach: A Contingency Approach
… The thesis discovers the complexity level of the costing systems and the extent of implementation of management accounting practices (MAPs) used in Syrian private industrial companies. Additionally, it also identifies the significance of such practices. In undertaking the study, the researcher has …
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Business implications of manufacturing innovation : the experience of increasing automation in smaller to medium sized companies.
… of a prototype machine based absorption costing system to assist in the evaluation of CNC machine tool purchases in a press making company; the economics and strategy of introducing a flexible manufacturing system for the production of ballscrews; and analysing the progressive …
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A Hierarchical, Integrated Process-, Resource- and Object-Model
Planning new production systems is a very complex task which covers several stages from preparation to realisation, and concerns technical as well as economic aspects. The general objective of this study is to investigate the use of cost information during the stage of planning production systems …
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Privatisation and Management Accounting Changes (MACs) : a case study in Iran
… of the studies reveal that management accounting systems do not change or change at a much slower rate than expected. This failure has raised much debates at the topic of management accounting research during the last recent decades, investigating the change of management accounting in response to …