Search for dissertations about: "management cost accounting"

Showing result 11 - 15 of 30 swedish dissertations containing the words management cost accounting.

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

    Author : Mattias Haraldsson; Företagsekonomiska institutionen; []
    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. 12. 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; Uppsala universitet; []
    Keywords : Capital budgeting method; cost of capital estimation; accounting choice; goodwill; disclosure compliance; Business Studies; Företagsekonomi;

    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

  5. 13. Management Accounting and Business Relationships from a Supplier Perspective

    Author : Lars Frimanson; Jonas Gerdin; Uppsala universitet; []
    Keywords : ;

    Abstract : Management accounting practices are implicated in inter-organizational configurations because they are part of firms’ ability to compete through cooperative efforts. Prior research emphasizes that customers use management accounting to improve efficiency by controlling and exploiting cost benefits through learning in single customer-supplier relationships. READ MORE

  6. 14. Investments in a long-term perpective - how a family company has built its assets

    Author : Asgeir B. Torfason; Göteborgs universitet; []
    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

  7. 15. Supporting Management of the Risk of Wind Damage in South Swedish Forestry

    Author : Erika Olofsson; Southern Swedish Forest Research Centre; []
    Keywords : LANTBRUKSVETENSKAPER; AGRICULTURAL SCIENCES; decision support; uncertainty; probability; wind climate; tree growth; forest management; spatial planning; topography; climate change; adaptation; Forestry and Wood Technology; Skog och träteknik;

    Abstract : Private forest owners in southern Sweden consider wind damage to be one of the most problematic risks from an economic perspective. A potential climate change also raises the question of the possible impact of such a climate change on the risk of wind damage. READ MORE