Search for dissertations about: "cost accounting system"

Showing result 1 - 5 of 39 swedish dissertations containing the words cost accounting system.

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

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

    Abstract :  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. READ MORE

  4. 2. Management accounting as constructing and opposing customer focus : three case studies on management accounting and customer relations

    Author : Mikael Cäker; Linköpings universitet; []
    Keywords : NATURVETENSKAP; NATURAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Computer science; Datavetenskap; Economic Information Systems; Ekonomiska informationssystem; Business and economics; Humanities and Social sciences;

    Abstract : This thesis is on the relation between management accounting and customer focus and relates to discussions about how internal managing processes in organizations are interrelated with interorganizational relations, specifically constructions of customers. Both a normative and a descriptive perspective on the relation are taken within the different parts of the thesis, which consists of a licentiate thesis, three articles and a synthesizing text. READ MORE

  5. 3. How does accounting and auditing regulations affect firm growth and cost of capital?

    Author : Asif M Huq; Kenneth Carling; Fredrik Hartwig; Jörgen Elbe; Torbjörn Tagesson; Högskolan Dalarna; []
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; New institutional economics; firm growth; small business economics; regulatory reform; audit reform; mandatory audit; audit complexity; SMEs; private limited firms; Complex Systems – Microdata Analysis; Komplexa system - mikrodataanalys;

    Abstract : This thesis provides an understanding of how new audit regulation affect firm growth and how audits affect the cost of capital. To investigate the effect of audit reforms on employment growth, we exploited a Swedish reform made in November 2010 that gave certain firms the option to opt out of previously imposed statutory audits. READ MORE

  6. 4. On risk-coherent input design and Bayesian methods for nonlinear system identification

    Author : Patricio E. Valenzuela Pacheco; Cristian Rojas; Daniel Rivera; KTH; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; System identification; input design; Bayesian methods; nonlinear models; risk theory; Electrical Engineering; Elektro- och systemteknik;

    Abstract : System identification deals with the estimation of mathematical models from experimental data. As mathematical models are built for specific purposes, ensuring that the estimated model represents the system with sufficient accuracy is a relevant aspect in system identification. READ MORE

  7. 5. Assessing District-Heating Sustainability – Case Studies of CO2 Mitigation Strategies and Environmental Cost Accounting

    Author : Elsa Fahlén; Chalmers tekniska högskola; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; absorption cooling; biomass gasification; bio transport fuel; policy instruments; carbon dioxide; external costs; combined heat and power; district heating and cooling;

    Abstract : District heating (DH) may play an important role in achieving the EU goal of a secure, competitive and sustainable energy supply. Integrated energy solutions based on technologies, such as biomass gasification for transport fuel, electricity and heat production and heat-driven absorption cooling, create new optimisation possibilities through the linkage between heat, power, cooling and transport fuel markets which may reduce the global warming contribution of the energy sector. READ MORE