Charles T. Horngren’s research while affiliated with Stanford University and other places

... Bezogen auf landwirtschaftliche Anwendungen ist sie sehr detailliert, indem sie beispielsweise auf einzelne Arbeitsschritte wie das Pflügen im Ackerbau fokussiert. Erfahrungsgemäß können nicht alle Kostenbezugsgrößen als Kostentreiber verwendet werden (Horngren et al., 2001) und die Informationen für die Wahl der geeigneten Bezugsgröße sind nicht immer vorhanden, sodass mit einer alternativen Kostenbezugsgröße nur eine Annäherung erreicht wird. Zudem ist die unterstellte Proportionalität, das heißt ein linearer Verlauf von Kostenbezugsgröße und Fixkosten auch in der Prozesskostenrechnung oft nicht gegeben, womit Größendegressionseffekte unberücksichtigt bleiben. ...

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Gemeinkostenzuteilung in der landwirtschaftlichen Betriebszweigabrechnung – eine methodische Übersicht und neue Ansätze

... We will describe this accounting process using an example, the procurement of materials used in the production of basic types of products. These purchases are usually handled by the Material and technical supply department (Foster & Horngren, 2003;Innes, 1998). According to the historically established practice, the received documents for the purchase of materials, in particular invoices, were sent after the materials were accepted by the accounting department of the materials for reflection in the system. ...

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Employees Accounting Functions Development For High-Tech Manufacturing Enterprises In Digital Modernization Conditions

... Budgets delineate anticipated future activities, quantifying performance objectives in terms of expenditures and revenues (Horngren, 2002). Budgeting encompasses procedures for estimating a company's financial commitments, known as the budgeting process (G arrison et al., 2003;Foley, 2009). ...

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Why Budgeting in Small and Medium Enterprises Matters?

... For obtaining answers to these questions, environmental costs could be categorized in several different ways. Therefore, academics have classified environmental costs in five tiers, these classifications appear to receive special attention based on (Burritt & Saka, 2006): "(1) Analysis of conventional cost accounting methods and measurement (Horngren et al., 2010;Schaltegger & Burritt, 2000) such as job and process; direct and indirect; historical and standard; fixed and variable; ordinary and extraordinary; ...

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Are There Effective Accounting Ways to Determining Accurate Accounting Tools and Methods to Reporting Emissions Reduction?

... In other word, in a conducive business environment, the role of budgeting cannot be over emphasized. For instance, Horngren et al., (2008) mentioned that the effectiveness of budgeting for planning, motivating, communicating and controlling in the developed world is evident. Now, the questions raised in this study are 1) Is there any relationship between the actual operation of industries and the budget prepared? ...

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The Efficacy of Budgeting as a Control Measure in Developing Economies: A Study from Nigeria

... For a shipper, cost containment through effective loading of the transportation system, and inventory managementhas the ability to reduce the storage footprint (through maximizing the utilization of a dynamic e-Card system). As further impetus, the government influences this change in behavior throughinventory taxes and insurance costs which are the driving factors propelling corporations seeking efficiency and profitability (Taiichi, 1988;Selden 1997;Emiliani, et al., 2007;Horngren, 2011). However, one of the great difficulties in capturing the cost advantage is "inter-industry" cooperation and global reach with each company's infrastructure (Glaser-Segura, Tucci, & Anghel, 2006). ...

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Logistics Sustainability?: Long Term Technology Investments and Integration

... Para Tolentino (2014) menciona que hay una relación significativa entre el desempeño docente universitario y la satisfacción de los estudiantes del programa. Horngren, Datar & Foster, (2000), definen al sis-tema de control de gestión como "Un sistema que adquiere y usa información que ayuda a la coordinación del planeamiento y las decisiones del control organizacional con el objetivo de mejorar las decisiones colectivas dentro de la organización". Por su parte Abernethy & Chua, (1996), indican que es un sistema que combina mecanismos de control diseñados e implementados por los administradores para incrementar la probabilidad de que los líderes de la organización se comporten de una manera consistente con los objetivos de esta. ...

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Propuesta de arquitectura de microservicios, metodología Scrum para una aplicación móvil de control académico: Caso Escuela Profesional de Obstetricia de la UNMSM

... El desempeño financiero es uno de los indicadores que se utilizan para medir el éxito de una institución en términos de su rentabilidad según Mendiola (2015). Por su parte, Horngren et al. (2000) afirman que un buen desempeño financiero requiere un equilibrio de la deuda y del financiamiento por venta de participación. Hax y Majluf (2004) aluden que las medidas cuantitativas del desempeño financiero están relacionadas con el tamaño, el crecimiento, la rentabilidad, los mercados de capitales y la variedad de otras variables financieras. ...

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La gestión del riesgo operacional como predictor del desempeño financiero en organizaciones sin fines de lucro

... E mais, que esse processo de análise torna-se mais efi caz quando ocorre ainda na fase de projeto do produto. Horngren et al. (1996), também, expressam esse entendimento ao afi rmarem que o custo-meta é uma estratégia que a empresa adota com o objetivo de viabilizar uma adequada margem de lucro, considerando o preço aceito pelo mercado e um adequado custo, estabelecidos quando do planejamento e desenvolvimento do produto ou serviço, com atributos que atendam às exigências dos clientes. ...

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Utilização do custo-meta por empresas brasileiras como estratégia de gestão: alguns estudos setoriais utilizando o método da causalidade de Granger

... In conclusion, the evolution of manufacturing leads to the development of cost accounting and the managerial control system. The latter is considered, according to the Chartered Institute of Management Accountants (CIMA, Note 1), to require the identification, generation, presentation, interpretation and use of information relevant to formulating business strategy, planning and controlling activities, decision making, efficient resource usage, performance improvement and value enhancement, safeguarding tangible and intangible assets, and corporate governance and internal control (Bhimani et al., 2008). ...

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Is Overall Equipment Effectiveness (OEE) Universally Applicable? The Case of Saint-Gobain