Search for dissertations about: "cost management accounting"

Showing result 1 - 5 of 30 swedish dissertations containing the words cost management accounting.

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

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

   Abstract : .... READ MORE

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

   Author : Viacheslav Mutavchi; Jan Stenis; William Hogland; Torleif Bramryd; Linnéuniversitetet; []
   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;

   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

6. 4. Product Costing for Sawmill Business Management

   Author : Mats Johansson; Kaj Rosling; Robert Grubbström; Växjö universitet; []
   Keywords : SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; 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

7. 5. Transportation asset management : Quality related accounting, measurements and use in road management processes

   Author : Berth Jonsson; Hans Lind; Lars Westin; KTH; []
   Keywords : SOCIAL SCIENCES; SAMHÄLLSVETENSKAP;

   Abstract : Today there are shortcomings in monitoring, control, analyses, learning and reporting of the results of activities and operations in the road management processes. There are also shortcomings in transparency and verifiability, in knowledge of road management’s costs and life cycle costs, of the road capital’s standard and condition and in measures of quality deficiency costs, productivity and maintenance backlog. READ MORE