Search for dissertations about: "cost accounting thesis"

Showing result 1 - 5 of 73 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. Investments in a long-term perpective - how a family company has built its assets

    University dissertation from Göteborg : Bokförlaget BAS

    Author : Asgeir B. Torfason; Göteborgs universitet.; Gothenburg University.; [2010]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Real estate; value; long-term investment; accounting; assets;

    Abstract : In this thesis the debate between the two regimes of historical cost accounting and fair value accounting is exemplified with observation of real estate valuation over time. The aim of the study is to contribute to the understanding of how different value concepts are of relevance in a real estate company. READ MORE

  3. 3. Accounting and auditing in municipal organisations – Four papers on accounting compliance and audit costs

    University dissertation from Göteborg : Bokförlaget BAS

    Author : Mattias Haraldsson; [2016]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Accounting Transparency Accountability Compliance Auditing Public Sector;

    Abstract : This thesis is a quantitative study of accounting compliance and audit costs in Swedish municipal organisations, consisting of four papers. Three of the papers explore factors that explain accounting compliance concerning financial reporting and revenue recognition in Swedish municipal water, sewerage and solid waste management organisations. READ MORE

  4. 4. Essays on Corporate Growth and Corporate Credit Risk

    University dissertation from Lunds universitet

    Author : Mehmet Caglar Kaya; [2020-02-21]
    Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Gazelle Growth; Entrepreneurship; Acquisition; Competition; Venture Capital Finance; Policy; Credit Risk; Credit Default Swap; CDS Spread; Stock Illiquidity; Information Asymmetry; Market Interconnectedness; Capital Structure; Leverage; Credit Ratings; Accounting;

    Abstract : This doctoral dissertation contributes to research on financial economics. It consists of an overall introduction and three independent papers. The first paper, “A Theory of Gazelle Growth: Competition, Venture Capital Finance, and Policy,” examines how young fast-growing small firms, called gazelles, develop. READ MORE

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

    University dissertation from Lunds universitet

    Author : Elsa Fahlén; [2012]
    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