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Cost Accounting: A Managerial Emphasis

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... A contabilidade de custos tem suas origens na Revolução Industrial, quando o aumento da complexidade dos processos produtivos exigiu maior controle dos custos (Horngren et al., 2012). Inicialmente, seu propósito era registrar e controlar os gastos relacionados à produção, porém, com o passar do tempo, passou a ser utilizada como um instrumento de gestão. ...
... A utilização de ambos os métodos de custeio pode gerar conflitos práticos e estratégicos. Enquanto o custeio por absorção é necessário para a elaboração das demonstrações financeiras e é reconhecido como o método oficial pela legislação societária, ele pode mascarar a verdadeira lucratividade dos produtos ao distribuir custos fixos proporcionalmente ao volume de produção (Horngren et al., 2012). Esse ponto é especialmente crítico em períodos de variação na produção, quando a diluição dos custos fixos pode levar a decisões estratégicas equivocadas. ...
... Kaplan e Norton (1996); Horngren et al. (2012) ...
Article
As transformações tecnológicas e econômicas das últimas décadas têm impulsionado a necessidade de inovações nos modelos contábeis, exigindo maior precisão e eficiência na gestão de custos e na tomada de decisões estratégicas. Nesse contexto, os métodos de custeio por absorção e custeio variável ganham destaque por suas abordagens distintas na alocação de custos, influenciando diretamente a análise de rentabilidade, precificação de produtos e planejamento orçamentário. O objetivo deste estudo é realizar uma análise comparativa entre os dois métodos, destacando suas implicações contábeis, gerenciais e tributárias. Os resultados indicam que, enquanto o custeio por absorção oferece conformidade regulatória e uma visão abrangente dos custos totais, o custeio variável proporciona maior clareza gerencial ao focar na margem de contribuição e nas decisões de curto prazo. Contudo, o custeio variável apresenta limitações para fins de reporte financeiro formal, o que pode exigir um equilíbrio na aplicação dos métodos conforme o contexto organizacional. A análise conclui que a escolha do método mais adequado deve considerar as exigências regulatórias, os objetivos gerenciais e as necessidades tributárias, com possibilidade de adoção de um modelo híbrido para maximizar a eficiência contábil.
... Traditional management accounting is thought to be expanded upon by environmental management accounting. "Financial and non-financial information that helps managers make decisions to achieve organizational objectives" is the definition of management accounting, according to Horngren, Datar, and Foster (2003), pages 2-3. "EMA is simply an evolution of management accounting," notes Birkin (1996, p. 34). ...
... Costs refer to "resources sacrificed or given up to achieve a particular goal... [it] is usually measured as the amount of money paid to acquire a good or service" Despite the fact that these standards have a lot of similarities, there are still significant and contentious discrepancies. For a debate, see Foster (2003). Environmental costs are defined by KPMG (2002). ...
... Con esto queremos decir que en el análisis de las variaciones residuales de las ventas y de los costos que se discutirá más adelante, nos concentraremos solo en lo contable, y de forma especial en la contabilidad de gestión. En este punto seguiremos los trabajos de teóricos y pedagogos de la contabilidad de costos como Horngren et al (1994). ...
... Para estos autores, la contabilidad de gestión (Horngren et al., 1994) tiene diversas funciones; tres de las cuales son importantes, teniendo en cuenta el objeto de nuestra investigación, a saber: a) Línea de gerencia (line manager), que es responsable de atender de manera directa los objetivos de las organizaciones, por ejemplo, el control de los procesos productivos, la calidad de los productos, la optimización de costos, y el control y planeación de los recursos económicos. b) Gerente de personal (staff manager), que contribuye al área de línea de gerencia y se encarga de apoyarla frente a la eficiencia del personal. ...
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Management decisions are necessary to steer companies, especially during periods of financial crisis. A key tool for evaluating such decisions is sticky costs. The article discusses stickiness in companies listed on the Colombian stock exchange from 1995 to 2022. Three determinants that can affect cost stickiness are examined: fixed asset turnover, ROA (Return on Assets), and the average cash cycle. A quantitative methodology is employed through multiple regression and a panel data model. It was found that 61.5% of the analyzed companies exhibit cost stickiness, primarily due to fixed asset turnover. It is recommended to analyze smaller companies, acknowledging the need to strengthen databases in Colombia. A limitation is the inconsistent reporting of financial information by the companies. This research is pioneering and innovative in Colombia, emphasizing the importance of management. It is concluded that further research on sticky costs in Colombia, using other determinants, is necessary.
... The beginnings of controlling can be traced back to the 19th century, when primitive forms of accounting and control began to develop in industrial facilities. Taylor's "scientific management approach" and the emergence of the first budgetary control in the United States during the early 20th century represent key precursors to modern controlling (Horngren, Datar, & Foster, 2006). In Europe, especially in Germany, controlling experienced significant development throughout the 20th century. ...
... • Budgeting: Budgeting is a classic controlling tool used for planning and controlling the financial resources of an organization. This process involves setting financial goals, allocating funds, and monitoring actual results against planned budgets (Horngren, Datar, & Foster, 2006). • Balanced Scorecard (BSC): BSC is a strategic tool that combines financial and non-financial indicators to provide a holistic view of organizational performance. ...
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This paper explores the theoretical characteristics of controlling, focusing on its historical development, conceptual definition, types, instruments, and methods, as well as the implementation of controlling in enterprises. Through a literature analysis, the paper identifies key elements and steps in controlling implementation, highlighting the importance of management engagement, collaboration, and communication. Additionally, the paper examines the role of controlling in various business functions, emphasizing its vital role in monitoring, analyzing, and managing organizational performance.
... Goal-setting theory notes that clear goals as a determinant of human behaviour (Locke & Latham, 1991) can drive managers to be frugal in using limited organisational resources and hence to avoid the unnecessary costs of undertaking irrelevant activities (Hassan, 2013). It is predicted that diagnostic use of budgets increases goal clarity by communicating organisations' goals (Anderson & Lillis, 2011;Hansen & Van der Stede, 2004;Horngren et al., 2003), thereby stimulating managers' frugal spending behaviour and increasing their creativity (see Dost et al., 2019;Niroumand et al., 2020;Vizcaíno et al., 2021). ...
... Studies note that the use of budgets increases employees' work-related knowledge, including their understanding of expected outcomes (Sawyer, 1992) and performance criteria, thus leading to enhanced goal clarity (Poon et al., 2001). Studies also note that the diagnostic use of budgets is traditionally used to communicate organisations' operational and strategic goals and to improve managers' goal clarity (Anderson & Lillis, 2011;Hansen & Van der Stede, 2004;Horngren et al., 2003). For instance, when the management of operating costs is a strategic priority, the diagnostic use of budgets helps organisations to effectively communicate their cost targets to managers, thereby increasing the clarity of cost goals (Abernethy & Brownell, 1999). ...
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Organizations increasingly promote individual creativity as a strategy to manage their performance and financial strain. Drawing on self-regulation and goal-setting theories, this study examines whether the diagnostic use of budgets stifles or stimulates managers’ creativity directly or indirectly through frugal spending behaviour and perceived goal clarity. Budgetary controls and frugal spending behaviour—with the focus on conserving resources and constraining spending—have traditionally been suggested as hindering individual creativity. However, by analysing survey data collected from middle-level managers in Indonesia, our findings show that the diagnostic use of budgets increases managers’ frugal spending behaviour which, in turn, enhances their creativity. Furthermore, the diagnostic use of budgets increases managers’ perceived goal clarity, with goal clarity and frugal spending behaviour fully mediating the relationship between the diagnostic use of budgets and creativity. The study contributes to the budgeting literature by showing that diagnostic use of budgets encourages managers’ frugal spending behaviour to effectively manage organisational costs and stimulate their creativity.
... In addition to this, the JIT production system has resulted in the changing of many cost elements into direct cost elements. Horngren et al. [35], for example, indicated that, reverse-flow costing system (Back-flush) focuses initially on the project outputs and then follows the backwards method in determining the cost of the goods ready for sale, assuming the absence of commodity stock or raw material stock, which contradicts the traditional method of cost accounting [36]. ...
Article
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According to the new advances in the form of new firms, including JIT and Agile, further advances in technologies, computer programs, and the systems of official accounting all become necessary to be modified. Also, the considerations of kaizen costing systems, in addition to the new movements towards the concern of the customer, should come first as a result of the new movements towards the customer profit analysis. In a JIT supply chain, suppliers are responsible for informing their customers of their products. Within the context of the current research, it was suggested to use the systems of Back-flush costing as well as throughput accounting systems to simplify the application of just-in time systems and agile systems to satisfy the requirements of achieving the policy of continuous improvement. Furthermore, the continuous debate between the different parties of the game supposed here will be realized and considered. The integration of competitors into various aspects of the supply chain has been made possible by the emergence of intelligent supply chains. Additionally, the rapid advancements in the industrial and technological landscape have placed a significant burden on the movement of goods and information, requiring efficient and cost-effective solutions to meet time-sensitive requirements and customer demands. It 127 is even more promising to consider the potential for surpassing competitors in terms of achievements and capabilities. The continuous advancements in artificial intelligence have further emphasized the need for progress in both production quality and cost optimization. The rapid progress in both the just-in-time/agile and resilient systems has led to additional requirements for the implemented accounting system and the selected level of automated accounting system. Extensive analysis of various arguments within the scope of the present study has been conducted, promoting the adoption of a more reality-sensitive model for the application.
... In addition to this, the JIT production system has resulted in the changing of many cost elements into direct cost elements. Horngren et al. [35], for example, indicated that, reverse-flow costing system (Back-flush) focuses initially on the project outputs and then follows the backwards method in determining the cost of the goods ready for sale, assuming the absence of commodity stock or raw material stock, which contradicts the traditional method of cost accounting [36]. ...
Article
Full-text available
According to the new advances in the form of new firms, including JIT and Agile, further advances in technologies, computer programs, and the systems of official accounting all become necessary to be modified. Also, the considerations of kaizen costing systems, in addition to the new movements towards the concern of the customer, should come first as a result of the new movements towards the customer profit analysis. In a JIT supply chain, suppliers are responsible for informing their customers of their products. Within the context of the current research, it was suggested to use the systems of Back-flush costing as well as throughput accounting systems to simplify the application of just-in time systems and agile systems to satisfy the requirements of achieving the policy of continuous improvement. Furthermore, the continuous debate between the different parties of the game supposed here will be realized and considered. The integration of competitors into various aspects of the supply chain has been made possible by the emergence of intelligent supply chains. Additionally, the rapid advancements in the industrial and technological landscape have placed a significant burden on the movement of goods and information, requiring efficient and cost-effective solutions to meet time-sensitive requirements and customer demands. It 127 is even more promising to consider the potential for surpassing competitors in terms of achievements and capabilities. The continuous advancements in artificial intelligence have further emphasized the need for progress in both production quality and cost optimization. The rapid progress in both the just-in-time/agile and resilient systems has led to additional requirements for the implemented accounting system and the selected level of automated accounting system. Extensive analysis of various arguments within the scope of the present study has been conducted, promoting the adoption of a more reality-sensitive model for the application.
... Akuntansi biaya diharapkan dapat mengukur pengorbanan nilai masukan guna menghasilkan informasi bagi manajemen yang salah satu manfaatnya adalah untuk mengukur apakah kegiatan usahanya menghasilkan laba atau tidak (Mulyadi, 2015). Horngren et al (2006) mendefinisikan biaya sebagai sebuah sumber daya yang dikorbankan untuk mencapai sebuah objek yang spesifik. Hansen dan Mowen (2006) juga mendefinisikan biaya sebagai kas atau nilai ekuivalen kas yang dikorbankan untuk mendapatkan barang dan jasa yang diharapkan memberikan manfaat untuk saat ini maupun masa mendatang bagi organisasi. ...
Article
The owner of the Small and Medium Enterprises (SMEs) Batagor ESQ is located in Bogor, in the implementation of financial records still needs help. One of the impacts of SMEs that have financial records is that they can know and control the expected level of business profits. In accordance with the name of the business, this SME carries out activities to produce and sell battery products. The purpose of this study is to analyze the production process and calculate the cost of production of Batagor ESQ SMEs. The research was carried out through interviews with the owners to get clear information. In addition, this research was also carried out by surveying the Batagor ESQ SMEs. The results of the research on the calculation of the Cost of Production (HPP) were obtained with a unit price of IDR 5.000. The results obtained from the application of the financial literacy concept turned out to be enough to increase their business, so that finances became more structured and clear. With a total revenue of IDR 70,000,000 and production costs of IDR 18,731,000 for a period of one month. The profit margin obtained by Batagor ESQ SMEs is 73.24%.
... In addition to this, the JIT production system has resulted in the changing of many cost elements into direct cost elements. Horngren et al. [35], for example, indicated that, reverse-flow costing system (Back-flush) focuses initially on the project outputs and then follows the backwards method in determining the cost of the goods ready for sale, assuming the absence of commodity stock or raw material stock, which contradicts the traditional method of cost accounting [36]. ...
Article
Full-text available
According to the new advances in the form of new firms, including JIT and Agile, further advances in technologies, computer programs, and the systems of official accounting all become necessary to be modified. Also, the considerations of kaizen costing systems, in addition to the new movements towards the concern of the customer, should come first as a result of the new movements towards the customer profit analysis. In a JIT supply chain, suppliers are responsible for informing their customers of their products. Within the context of the current research, it was suggested to use the systems of Back-flush costing as well as throughput accounting systems to simplify the application of just-in time systems and agile systems to satisfy the requirements of achieving the policy of continuous improvement. Furthermore, the continuous debate between the different parties of the game supposed here will be realized and considered. The integration of competitors into various aspects of the supply chain has been made possible by the emergence of intelligent supply chains. Additionally, the rapid advancements in the industrial and technological landscape have placed a significant burden on the movement of goods and information, requiring efficient and cost-effective solutions to meet time-sensitive requirements and customer demands. It 127 is even more promising to consider the potential for surpassing competitors in terms of achievements and capabilities. The continuous advancements in artificial intelligence have further emphasized the need for progress in both production quality and cost optimization. The rapid progress in both the just-in-time/agile and resilient systems has led to additional requirements for the implemented accounting system and the selected level of automated accounting system. Extensive analysis of various arguments within the scope of the present study has been conducted, promoting the adoption of a more reality-sensitive model for the application.
... Despite this, accounting offers a wealth of important and practical information and is the worldwide language of business. Financial statements, according to Horngren and Foster (1991), are insufficient for making decisions. According to Kaydos (1991), the problem goes beyond semantics and those managers cannot possibly get all the information they require from current accounting systems in order to act quickly and wisely. ...
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Economic and demographic developments in the past few decades have increased the pressure on efficiency in the healthcare industry. Modern management accounting and cost accounting techniques are a critical component in improving the efficiency and quality of care in urology. With the ever-increasing costs of healthcare, the need for a sophisticated accounting system that can provide accurate data on costs and revenues is more important than ever. The aim of this research was to investigate the role of modern techniques in management accounting and cost accounting as a means of enhancing cost efficiency and quality of care in urology. The research highlights the importance of training medical staff in these techniques, as this can improve overall performance and reduce costs without compromising the quality of care provided to patients. These techniques have been shown to help physicians and administrators make informed decisions, which helps improve the efficiency and quality of care. They also contribute to improving communication between medical teams, enabling better patient care. By focusing on improving resource and cost management, these techniques can play a pivotal role in achieving superior and effective health outcomes.
... Historically, accounting and marketing were distinct functional areas with independent objectives. Accounting primarily focused on financial reporting and cost management, while marketing emphasized revenue growth and customer acquisition (Horngren et al., 2006). An integrated perspective, recognizing the significance of several functions in achieving organizational performance, has supplanted this compartmentalized method (Innes & Mitchell, 2010). ...
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This study aims to analyze the role that accounting information plays in the decision-making process of contemporary marketing. This research seeks to establish a connection between marketing activities and accounting procedures by investigating the views and methods utilized by marketers who are employed by a wide range of firms. This investigation uses a qualitative case study methodology to analyze how marketers exploit accounting information. Specifically, the study focuses on. In addition, it brings to light the difficulties connected to the integration process and offers suggestions for improving collaboration. On the other hand, the findings highlight the necessity for increased data accessibility, analytical capabilities, and alignment across various domains. The findings also indicate that there is a rising realization of the value of accounting data. The current body of knowledge is expanded as a result of this study, which adds to the extension of the existing body of knowledge by presenting empirical evidence on the application of accounting data and providing practical ramifications for businesses and marketers.
... It assigns costs to cost objects based on the level of activity each object consumes. Horngren (2003) explains that the ABC method improves upon traditional pricing methods by focusing on the specific activities related to cost objects. This method aggregates the cost of each activity and allocates it to products or services based on the activities they consume. ...
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The ABC method improves upon the traditional costing (TDC) method, but its implementation presents significant challenges for manufacturing cost accountants in Vietnam, necessitating an investigation to identify practical solutions. To achieve this objective, the study was conducted with the participation of 106 participants, including accountants, chief accountants, and business managers from various enterprises in Binh Duong province, Vietnam. The findings show that the ABC method brings many limitations to its implementation. In particular, Vietnamese enterprises encounter several significant challenges in implementing the ABC method. A major obstacle is the lack of human resources with in-depth expertise. Additionally, many businesses, particularly small and medium-sized enterprises, face substantial initial investment costs for staff training, software acquisition, and information management system enhancements. In addition, collecting and managing detailed data on activities and costs is also challenging due to the absence of standardized information management processes. Moreover, fluctuations and market risks in the developing Vietnamese economy can affect cost forecasting and planning, further reducing the effectiveness of the ABC method. The method also requires continuous data updates and detailed activity analysis, which can be complicated and time-consuming, particularly for businesses with complex processes. Furthermore, some enterprises are resistant to change, favoring traditional cost management methods and failing to recognize the benefits of the ABC method, leading to suboptimal implementation. To overcome these challenges, businesses must prepare by training staff, investing in technology, and securing leadership support for effective ABC implementation. Keywords: Difficulty, Activity-Based Costing Method, Businesses, Vietnam
... organization [2]. ...
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Modern management accounting provides a powerful tool for the expansion of financial accounting function, but also provides an important support for the development of enterprise organizations and social and economic development. This paper expounds how modern management accounting can better empower enterprise organization and social and economic development from three dimensions of historical research, realistic dilemma and future prospect.
... The two most common transfer pricings are the market-based method and the cost-plus method (Horngren et al. 2002). According to the empirical data provided by (Tang 2002), the breakdown of transfer-pricing methods for international transfers is cost-based (43%, also referred to as cost-plus method), market-based (36%, also referred to as resale price method), and negotiation (14%) when reliable information about cost and profit margins cannot be obtained in certain international transfers. ...
Article
The extant literature has mostly blamed the setup costs and added transportation costs for the failures of relocating procurement centers overseas, whereas internal decentralization has long been ignored. In practice, issues such as the arm's length principle and information asymmetry can prevent the headquarters from fully centralizing its divisions when offshoring its procurement center overseas. To examine the impact of internal decentralization, we investigate the decision of a firm's headquarters regarding whether to set up an overseas procurement center and whether to further decentralize the procurement center. This article investigates a stylized model and reveals that, even without the setup and transportation costs, it is not always beneficial for the firm to offshore procurement centers under the impact of transfer pricing unless the tax advantage is big enough. An offshoring procurement system with a decentralized procurement center can outperform one with a centralized procurement center when the tax rate disparity is large, because the headquarters' procurement cost information screening makes it benefit more from a decentralized procurement center when the tax rate gap is big. Besides the intuitive trade‐off between the tax‐saving effect and the double marginalization effect caused by the internal decentralization, some indirect effects—cost‐saving effect of the procurement effort and the tax‐paying asymmetry effect (i.e., the procurement center still pays a positive tax even if the headquarters is not profitable)—are found to have a significant impact on the headquarters' choice. Screening the procurement cost information amplifies the advantage of the procurement independent accounting system when the tax rate disparity is big but decreases it otherwise.
... Hansen and Mowen, 1997). Secondly, EVA™ is a calculated value based on the revenue realization and expense recognition procedures used in financial accounting (Horngren et al., 1997). If managers are driven to change their decisionmaking processes, they can manipulate these data. ...
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... In addition to this, the JIT production system has resulted in the changing of many cost elements into direct cost elements. Horngren et al. [35], for example, indicated that, reverse-flow costing system (Back-flush) focuses initially on the project outputs and then follows the backwards method in determining the cost of the goods ready for sale, assuming the absence of commodity stock or raw material stock, which contradicts the traditional method of cost accounting [36]. ...
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According to the new advances in the form of new firms, including JIT and Agile, further advances in technologies, computer programs, and the systems of official accounting all become necessary to be modified. Also, the considerations of kaizen costing systems, in addition to the new movements towards the concern of the customer, should come first as a result of the new movements towards the customer profit analysis. In a JIT supply chain, suppliers are responsible for informing their cus-tomers of their products. Within the context of the current research, it was suggested to use the sys-tems of Back-flush costing as well as throughput accounting systems to simplify the application of just-in time systems and agile systems to satisfy the requirements of achieving the policy of continu-ous improvement. Furthermore, the continuous debate between the different parties of the game supposed here will be realized and considered. The integration of competitors into various aspects of the supply chain has been made possible by the emergence of intelligent supply chains. Additionally, the rapid advancements in the industrial and technological landscape have placed a significant bur-den on the movement of goods and information, requiring efficient and cost-effective solutions to meet time-sensitive requirements and customer demands. It is even more promising to consider the potential for surpassing competitors in terms of achievements and capabilities. The continuous advancements in artificial intelligence have further emphasized the need for progress in both production quality and cost optimization. The rapid progress in both the just-in-time/agile and resilient systems has led to additional requirements for the implemented accounting system and the selected level of automated accounting system. Extensive analysis of various arguments within the scope of the present study has been conducted, promoting the adoption of a more reality-sensitive model for the application.
... The difference in the results may be concerned with the controllability principle. Accordingly, managers' performances should be measured using indicators they can control (Horngren, Foster, & Datar, 1994). Based on this, volatilities in the general business environments, such as labour and financial market, politics, and society, are beyond the CEO's controllability. ...
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In recent years, demand for these products has increased along with awareness of the beauty and durability of bengkirai wood. Although SMEs contribute significantly to the Indonesian economy, they face challenges, including access to financing and production efficiency. This study aims to understand how Rumah Parquet accounts for costs related to maintaining environmental quality in its production process. The methodology used included interviews and regression data analysis to calculate Cost of Goods Manufactured (COGS), Operating Expenses (BOP), and profit and loss statements. The results show that Rumah Parquet has not fully integrated environmental quality costs in the COGS calculation, which has an impact on profitability and business sustainability. The findings provide insights for industry players on the importance of better cost management to improve product competitiveness. This research also contributes to the literature by highlighting environmental aspects in cost calculation in the SME sector.
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يهدف هذا البحث إلى اختبار مضامين استخدام نظام تخصيص التكاليف على أساس الأنشطة في قطاع المصارف العمانية. وقد اختير احد المصارف لهذا الغرض، لإجراء الدراسة الميدانية. ويفترض البحث وجود علاقة ايجابية بين استخدام النظام وربحية المصرف، ومن ثم كفاءتة في الأداء. وقد دلت نتائج البحث على أن تطبيق النظام في المصارف المذكورة يؤدي إلى تحقيق تخفيضات ملموسة في تكلفة كثير من الأنشطة. وقد تم تحديد تلك الأنشطة وسبل تخفيض التكلفة فيها. كما حدد البحث الأنشطة التي تسهم بفاعلية في ربحية المصرف، ومن ثم إمكانية توجيه نصيب أوفر من الاستثمار فيها بهدف تطويرها وتعزيز إسهامها في الربحية ورفع كفاءة المصرف. وقد أشار البحث إلى بعض الدراسات المقارنة في هذا المجال وخاصة تلك التي أجريت على القطاع المصرفي في الأردن، وأجرى مقارنة بين طبيعة المشكلات التي يواجهها تطبيق النظام في كلا البلدين، كما خلص إلى توصيات محددة بهدف الاستفادة من تطبيقات النظام ومزاياه.
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2022 წლის ნოემბრის თვიდან საქართველოში საყოველთაო ჯანდაცვის სახელმწიფო პროგრამის ფარგლებში დაიწყო საავადმყოფოების დაფინანსების ახალი მეთოდის დანერგვა, რომელიც მსოფლიოში აღიარებულია, როგორც ყველაზე სამართლიანი სატარიფო სისტემა. ეს სისტემა დიაგნოზთან შეჭიდული ჯგუფების (Diagnosis-Related Groups – DRG) ანუ „დიარჯის“ სახელწოდებით არის ცნობილი. ახალი მეთოდი გულისხმობს საავადმყოფოს დაფინანსების რადიკალურ რეფორმირებას, სადაც საავადმყოფოების დაფინანსება ხორციელდება პაციენტების დიაგნოზებზე დაფუძნებული, წინასწარ განფასებული სამკურნალო სტანდარტების მიხედვით. დიაგნოზთან შეჭიდული ჯგუფებით დაფინანსებაზე გადასვლის შემდეგ შეიცვალა გადახდის პრინციპი. წინათ ყველა კლინიკას თავისი ტარიფი ჰქონდა და სახელმწიფო არ არეგულირებდა პაციენტის თანაგადახდის მოცულობას, შედეგად პაციენტს სხვადასხვა სამედიცინო ორგანიზაციასთან 30, 20, 10 პროცენტიანი ოფიციალური თანაგადახდის გარდა დამატებით უწევდა მნიშვნელოვანი თანხის გადახდა. აღნიშნული სერიოზულ ტვირთად აწვებოდა პაციენტს და ქმნიდა სისტემის გამჭვირვალობის პრობლემას. სახელმწიფოს უჭირდა პაციენტისთვის აეხსნა თანაგადახდის ზრდის მიზეზები. დიაგნოზთან შეჭიდული ჯგუფებით დაფინანსებაზე გადასვლის შემდეგ კლინიკას უფლებას არ აქვს ოფიციალური თანაგადახდის გარდა, პაციენტისგან მოითხოვოს დამატებითი გადახდა. თითოეულ დიაგნოზზე განსაზღვრულია ტარიფი და თანაგადახდის მოცულობა 0-დან 30%-მდე ფარგლებში, რაც სახელმწიფოს აქვს დაწესებული მოსახლეობის სხვადასხვა ჯგუფისთვის. ზემოაღნიშნულიდან გამომდინარე, მსგავსი დიაგნოზების ჯგუფებით დაფინანსების მეთოდის გამოყენება ხელს უწყობს ჯანდაცვის სერვისების პაციენტის ფინანსურ ხელმისაწვდომობას, გამჭვირვალობას, ხარისხის ამაღლებას, რაც დადებითად აისახება მოსახლეობის კმაყოფილებაზე.
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Multi-dimensional profit analysis (MPA) in management accounting allows banks to analyze their profit from different perspectives, the results of which provide useful information for banks to make decisions (KPMG, 2019). A comprehensive and multi-dimensional view of profits based on products, distribution channels, customers, geography, and bank staff through effective cost allocation models is increasingly important in the world. However, the intention to apply MPA applications depends on various factors, which have not been discussed well in the Vietnamese banking context. The aims of this study include finding out the factors that influence the intention to apply MPA in Vietnamese commercial banks and proposing recommendations to encourage Vietnamese commercial banks to implement. This study combines both qualitative and quantitative research methods, based on interviews of 300 managers of commercial banks to investigate the statistical significance of the determinants affecting intention to apply MPA. The results reveal some most influencing factors, ranging from the human factor to the perception of the leadership of the bank, as well as the guiding factor of the regulator. From the findings, several suggestions are proposed for the intention to apply MPA in the context of Vietnamese commercial banks.
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المستخلصان تحلیل ربحیة الزبون عن طریق قیاس تكالیف وٕای ا ردات الزبون یساهم بشكل فعال في التمییز بینالزبائن المربحین والزبائن غیر المربحین وبالتالي یساعد ادارة الوحدة الاقتصادیة في اتخاذ الق ا ر ا رت الاداریةالمتعلقة بشكل سلیم بشأن ارضاء الزبون وٕاشباع رغباته وحاجاته والعمل على تعزیز العلاقة بین الزبونوالوحدة الاقتصادیة وكسب المیزة التنافسیة وبما یمیزها عن الوحدات الاقتصادیة الاخرى، لذلك تكمن مشكلةالبحث بعدم توفر المعلومات التفصیلیة المتعلقة بتحدید تكالیف وٕای ا ردات الزبائن أي عدم معرفة ربحیة كلزبون وهذا یؤثر سلبیا على ربحیة الوحدة الاقتصادیة ككل . لذلك یهدف البحث الى استخدام تحلیل ربحیةالزبون لمعرفة امكانیة الوحدة الاقتصادیة على تعظیم ارباحها من خلال ادارة علاقتها بالزبون وتعزیز قدرتهاالتنافسیة من خلال ارضاء الزبائن وتحسین ولائهم.وقد توصل البحث الى مجموعة من الاستنتاجات اهمها وجود القصور الواضح والتخوف من قبلالوحدة الاقتصادیة في جمع المعلومات التفصیلیة المتعلقة بتكالیف وٕای ا ردات الزبون كونها تحتاج الى جهدووقت وكلفة اضافیة .ومجموعة من التوصیات أهمها تثقیف موظفي الوحدة الاقتصادیة ذات العلاقة للتعرف على اسلوبتحلیل ربحیة الزبون ومدخل ادارة علاقة الزبون وتوفیر المستلزمات والمقومات اللازمة لتطبیقه .
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المستخلص هدف البحث :- إلى بيان إمكانية تطبيق بطاقة الاداء المتوازن (BSC) وفق التكاليف على أساس الأنشطة (ABC) في تطوير أداء معمل سمنت الكوفة ولقد تضمن البحث في إطاره النظري لتعرف على مفهوم التكاليف على أساس الأنشطة وأهميته ومفهوم بطاقة الاداء المتوازن وأهميته , أما الجانب التطبيقي فقد تم تطبيق بطاقة الاداء المتوازن بالاعتماد على التكاليف على أساس الأنشطة لمعمل سمنت الكوفة , ووضع مقترح لمقاييس الاداء المتوازن للمعمل .أهمية البحث :- يستمد البحث أهميته من أهمية التحقق من مدى فاعلية الأداء وكفايته وكذلك من توضيح دور معلومات نظام التكاليف على أساس الأنشطة في تطبيق تقنية بطاقة الأداء المتوازن.وتتلخص أهمية البحث في ضرورة تطبيق الوحدات الاقتصادية التقنيات الحديثة التي تغطي عملياتها وأنشطتها كافة.مجالالتطبيق :-تم اختيار الشركة العامة للإسمنت الجنوبية / معمل إسمنت الكوفة لسنة 2015-2016لعدد من الأسباب:أ‌- يعد من الوحدات الاقتصادية ذات التأثير في الاقتصاد الوطني وكذلك في التطوير والتنمية الاقتصادية.ب‌- الوحدة الاقتصادية أعلاه ذات حاجة ماسة إلى طرائق حديثة ودقيقة في تطبيق نظام بطاقة الأداء المتوازن واحتساب التكاليف على أساس النشاط.ومن أهم الاستنتاجات التي توصلت إليها الدراسة:- أن استخدام المعلومات المالية والتشغيلية لمخرجات التكاليف على أساس الأنشطة والتي تكون مدخلات بطاقة الاداء المتوازن وتشير إلى وجود نظام متكامل بين (ABC) و (BSC) بحيث يوجه نظرة الإدارة العليا ويساعدها في حل المشاكل التي يمكن بيانها بشكل مفصل من خلال الإبعاد الأربعة لبطاقة الاداء المتوازن وتطوير الرؤية الاستراتيجية وتحسين من كفاءة وفعالية الأنشطة.وقد أوصت الدراسة إلى ضرورة تطوير أنضمه التكاليف والمحاسبة الإدارية في معمل سمنت الكوفة لتوفير البيانات اللازمة لدعم القدرة التنافسية , وضرورة إجراء المزيد من الدراسات حول تطبيق التقنيتين الحديثتين (ABC)و(BSC) وتأثير ذلك على أداء الأنشطة.AbstractThe objective of the research: - To clarify the possibility of applying the Balanced Scorecard (BSC) according to costs based on the activities (ABC) in the development of the performance of the Kufa Cement Lab. The research included in its theoretical framework to identify the concept of costs based on activities and its importance and the concept of balanced performance card and its importance, Application The Balanced Scorecard has been applied based on the costs based on the activities of the Kufa Cement Plant and the development of a proposal for the balanced performance measures of the plant.The importance of the research: - The research derives its importance from the importance of verifying the efficiency of the performance and its adequacy, as well as clarifying the role of cost-based information system based on activities in the application of Balanced Scorecard technology.The importance of research is the need to apply economic units to modern technologies covering all its operations and activities.Field of application :-The General Company for Southern Cement / Kufa Cement Factory was chosen for 2015-2016 for a number of reasons:A) It is one of the economic units with influence in the national economy as well as in economic development and development.B) The above economic unit is in urgent need of modern and accurate methods in the application of the balanced card system and the calculation of costs based on activity.The main conclusions of the study are: - The use of financial and operational information for activity-based cost outputs that are inputs to a balanced performance card and indicate an integrated system between ABC and BSC to guide senior management and help solve the problems that can be identified In detail through the four dimensions of the Balanced Scorecard, developing the strategic vision and improving the efficiency and effectiveness of the activities.The study recommended the development of the administrative costs and accounting of the Kufa Cement Plant to provide the necessary data to support competitiveness and the need for further studies on the application of the two modern technologies (ABC) and BSC.
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المستخلص يهدف البحث إلى دراسة إحدى التقنيات الكلفوية والإدارية المعاصرة وهي تقنية تحليل القيمة من أجل بيان دورها في تحقيق الميزة التنافسية بأبعادها الأربعة والمتمثلة بتخفيض التكاليف وتحسين الجودة وتقليل وقت التصميم والتصنيع والتجميع والتسويق بالإضافة إلى توفير القدر الكافي من المرونة في الاستجابة للتغيرات التي قد تطرأ في حاجات ورغبات الزبائن المتجددة، وقد كان هذا البحث دراسة استطلاعية لأراء عينة من العاملين في شركة الصناعات الخفيفة من إداريين ومحاسبين ومهندسين وفنيين . ولغرض اختبار فرضيات البحث فقد تم تصميم استمارة استبيان تضمنت (20) سؤالاً موجهاً إلى عينة شملت (50) فرداً من منتسبي الشركة عينة البحث، وقد تم استعمال مجموعة من الأدوات الإحصائية وهي الوسط الحسابي والنسبة المئوية والانحراف المعياري بالإضافة استعمال الاختبار التائي إذ يتم قبول الدراسة إذا زاد الوسط الحسابي عن ثلاث دراجات من مقاس ليكرت ذي الخمس درجات ووزن نسبي أكثر من 60% وكذلك قيمة T المحسوبة أكبر من قيمتها الجدولية عند مستوى دلالة 0.05 .وبعد تحليل نتائج الاستبيان باستعمال الأدوات الإحصائية كانت أهم النتائج التي تم التوصل إليها ان تقنية تحليل القيمة يمكن أن تساعد الوحدات الاقتصادية في تحقيق الميزة التنافسية من خلال قدرتها على تخفيض التكاليف وتحسين الجودة وتقليل الوقت وتوفير القدر الكافي من المرونة في الاستجابة لحاجات الزبائن .الكلمات المفتاحية: تحليل القيمة، الميزة التنافسية، التكلفة الأقل، الجودة العالية، وقت الاستجابة للزبون، المرونة.Abstract The research aims to study one of cost and administrative contemporary technology, namely technology value analysis in order to release its role in achieving competitive advantage of four dimensions, namely to reduce costs and improve quality and reduce design, manufacturing, assembly and marketing as well as to provide sufficient flexibility to respond to the needs and desires of renewable customers. This research was an exploratory study of the opinions of a sample of workers in Light Industry Company administrators, accountants, engineers and technicians. In order to test the research hypotheses have been questionnaire design included 20 questions directed at a sample of 50 members of the employees of the company research sample, it has been the use of a set of statistical tools which mean, percentage and standard deviation as well as the use (T test) as they are accepting study If the arithmetic mean exceeds three bikes from the size of a Likert five degrees relative weight of more than 60% as well as the calculated value of T greater than Tabulated value at 0.05 level. After analyzing the survey results using statistical tools were the most important results that have been reached that value analysis technique can help economic units to achieve competitive advantage through their ability to reduce costs and improve quality and reduce the time and provide sufficient flexibility to respond to the needs of customers.
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Journal of Korean Accounting Association Academic Presentations Volume 2023 No. 3 https://kiss.kstudy.com/Detail/Ar?key=4054701
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