Sökning: "cost accounting"

Visar resultat 1 - 5 av 113 avhandlingar innehållade orden cost accounting.

1. 1. From Cost Accounting to Customer Accounting in the HospitalityIndustry : a Constructive Approach

   Författare :Mats Carlbäck; Sweden Göteborg Handelshögskolan Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Restaurant Industry; Management Accounting Tools; Management Control; Experience Accounting; FAMM; Cost Allocation; Performance Measurement; Constructive Approach;

   Sammanfattning :  The objective of this research project is to analyse and identify the role of tools used in the restaurant industry to improve resource management efficiency and performance, to develop and test the Experience Accounting tool, and to test and evaluate if this particular system is the system that could fill a gap in the hospitality industry.The research is based on the notion that the hospitality business is part of the experience industry and is producing experiences rather than a plate of food and a bed to sleep in. LÄS MER

3. 2. Activity-Based Costing : avbildning, integration & nytta

   Författare :Henrik Nehler; Lars A. Samuelson; Linköpings universitet; []
   Nyckelord :Activity-Based Costing; Activity-Based Management; activities; cost pools; cost drivers; product costing; cost accounting; management accounting; management control systems; cost system complexity sophistication; degree of integration; information value; Activity-Based Costing; ekonomistyrning; kostnader; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

   Sammanfattning : This doctoral dissertation provides an extensive analysis of Activity-Based Costing, one of the most discussed management accounting models during the 90's. The aim of the study is to analyse the prerequisites for the design, integration and use of Activity-Based Costing systems. LÄS MER

4. 3. Essays of Financial Performance and Capital Structure

   Författare :Lars Lindbergh; Lars G. Hassel; Michael B. Adams; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Business studies; financial accounting; financial statements; financial performance; capital structure; tax allowances; comparative studies; Företagsekonomi; Business studies; Företagsekonomi;

   Sammanfattning : This thesis consists of an introductory chapter and four self-contained essays on financial performance and capital structure. Essay I assesses the strength of strategic inputs into profitability among firms within several sub-sectors within the industrial service sector in the U.S. and Sweden. LÄS MER

5. 4. From Cost Accounting to Customer Accounting in the Hospitality Industry – a Constructive Approach

   Författare :Mats Carlbäck; Göteborgs universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Restaurant Industry; Management Accounting Tools; Management Control; Experience Accounting; FAMM; Cost Allocation; Performance Measurement; Contructive Approach;

   Sammanfattning : .... LÄS MER

7. 5. Product Costing for Sawmill Business Management

   Författare :Mats Johansson; Kaj Rosling; Robert Grubbström; Växjö universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; joint cost; lumber costing; linear programming; sawmilling; cost allocation; sales management; opportunity cost.; Business and economics; Ekonomi;

   Sammanfattning : Several Swedish sawmill groups have recently developed product-costing systems to possibly compensate for diminishing production knowledge in recently centralized market organizations. The concept of product costs is challenging in sawmilling, since production is of a joint type – each log typically yields many products. LÄS MER