Search for dissertations about: "cost accounting thesis"

Showing result 1 - 5 of 79 swedish dissertations containing the words cost accounting thesis.

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

    Author : Mats Carlbäck; Sweden Göteborg Handelshögskolan Göteborgs universitet; []
    Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP; 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

  2. 2. Essays of Financial Performance and Capital Structure

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

    Abstract : 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. READ MORE

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

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

    Abstract : .... READ MORE

  4. 4. Product Costing for Sawmill Business Management

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

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

    Author : Fredrik Hartwig; Bino Catasús; Sven-Olov Daunfeldt; Markku Penttinen; Stig Sörling; Torbjörn Tagesson; Högskolan i Gävle; []
    Keywords : Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance; Företagsekonomi; Business Studies;

    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