Search for dissertations about: "cost accounting thesis"

Showing result 1 - 5 of 64 swedish dissertations containing the words cost accounting thesis.

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

    University dissertation from Göteborg : University of Gothenburg

    Author : Mats Carlbäck; Göteborgs universitet.; Gothenburg University.; [2011]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Restaurant Industry; Management Accounting Tools; Management Control; Experience Accounting; FAMM; Cost Allocation; Performance Measurement; Contructive Approach; 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

  2. 2. Product Costing for Sawmill Business Management

    University dissertation from Växjö : Växjö University Press

    Author : Mats Johansson; Växjö universitet.; [2007]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; joint cost; lumber costing; linear programming; sawmilling; cost allocation; sales management; opportunity cost.; SOCIAL SCIENCES Business and economics; SAMHÄLLSVETENSKAP Ekonomi;

    Abstract : 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. READ MORE

  3. 3. Four Papers on Top Management's Capital Budgeting and Accounting Choices in Practice

    University dissertation from Uppsala : Företagsekonomiska institutionen

    Author : Fredrik Hartwig; Högskolan i Gävle.; Uppsala universitet.; [2012]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Företagsekonomi; Business Studies; Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance;

    Abstract : This thesis contributes to an understanding of capital budgeting and accounting practice. The factors affecting practice are of special research interest. It is also investigated whether practice diverges from what is prescribed by finance text books and accounting standards/frameworks. READ MORE

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

    University dissertation from Linköping : Linköpings universitet

    Author : Mikael Cäker; Högskolan i Skövde.; Linköpings universitet.; Linköpings universitet.; [2005]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; NATURVETENSKAP; NATURAL SCIENCES; SOCIAL SCIENCES Business and economics; SAMHÄLLSVETENSKAP Ekonomi; Humanities and Social sciences; Humaniora-samhällsvetenskap; TECHNOLOGY Information technology Computer science; TEKNIKVETENSKAP Informationsteknik Datavetenskap; Economic Information Systems; Ekonomiska informationssystem;

    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. 5. Solid waste management based on cost-benefit analysis using the WAMED model

    University dissertation from Växjö, Kalmar : Linnaeus University Press

    Author : Viacheslav Mutavchi; Linnéuniversitetet.; [2012]
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Economic models; economic incentives; solid waste management SWM schemes; baling economics; municipal solid waste MSW management; ecological– economic efficiency ECO-EE ; cost-benefit analysis CBA ; full cost accounting FCA analysis; the WAMED model; the COSTBUSTER model; the EUROPE model.; Environmental technology; Miljöteknik; Business administration; Företagsekonomi; Economics; Nationalekonomi;

    Abstract : Efficient waste management enables the protection of human health, reducing environmental pollution, saving of natural resources, and achieving sustainable and profitable management of energy. In many countries, the general guidelines for waste management are set by national or local waste management plans. READ MORE