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Articles 1 - 29 of 29
Full-Text Articles in Business
Generating Variance Analysis Models Based On Responsibility Centers, Craig M. Sorochuk
Generating Variance Analysis Models Based On Responsibility Centers, Craig M. Sorochuk
Department of Computing and Decision Sciences Faculty Publications
No abstract provided.
Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci
Changing And/Or Funding Opeb Promises: A Typology Of Local Government Responses To Gasb 45 And The Realization Of Opeb Liabilities, Juita-Elena Yusuf, Thomas Musumeci
School of Public Service Faculty Publications
GASB Statement No. 45 addresses how governmental units account for employees' other post-employment benefits (OPEB), requiring government employers to replace OPEB reporting on a pay-as-you-go basis with an accounting of the cost of current and future benefits. This requirement and the resulting OPEB liability may prompt government employers to reconsider key questions regarding their OPEB provision. The size of the OPEB liability depends on both the benefit promises made to employees and the assets to fund these promises. We propose a typology that defines four approaches for governments to respond to GASB 45 and their OPEB liabilities. These approaches represent …
A Study Of Financial Analysis Expectations And Practices In The Engineering Management Workplace, Paul Kauffmann, Resit Unal, Andres Sousa-Poza, William Peterson
A Study Of Financial Analysis Expectations And Practices In The Engineering Management Workplace, Paul Kauffmann, Resit Unal, Andres Sousa-Poza, William Peterson
Engineering Management & Systems Engineering Faculty Publications
This paper describes an on-going study of Master of Engineering Management (MEM) students and the financial analysis related job expectations and environment they face. The objective of this effort is to provide enhanced understanding of these requirements so that instructional content in the related courses can be focused to meet these needs. To achieve this goal, the study segments findings based on a range of organizational and job level characteristics to identify critical differences in the financial work environment and the financial tools that are employed. Preliminary findings are discussed in this paper and contrasts between public and private sector …
Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall
Implementing Activity-Based Costing And Its Implications For A Service Firm In The Tme Share Exchange Industry, Sakthi Mahenthiran, Bruce D. Marshall
Scholarship and Professional Work - Business
This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the timeshare exchange industry. In addition, the study highlights the similarities of implementing ABC in a service firm and a manufacturing firm. An important contribution of this field study is to illustrate the separation of labor activities into those that are productive versus those that are not. Further, the study shows the importance of separately allocating the non-productive activities, which are traceable to the primary service lines from those that are not traceable to them. This is analogous to separating the product …
Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe
Accountants As Change Agents, Michael D. Akers, Frank A. Wiebe
Accounting Faculty Research and Publications
The results of a field study of 48 manufacturing firms illustrates the change issues that accountants should consider when implementing changes within an organization. The primary purposes of the field study were to determine: 1. the product costing method being used for external reporting purposes, 2. the product costing method being used for internal financial reporting and budgeting, and 3. reasons for the methods used internally. The results indicate that most of the chief financial officers and controllers of the participating firms have not implemented the prescription that organizations should use variable costing for internal purposes. The accountants of those …
Statement Of The American Institute Of Cpas On Uniform Cost Accounting Standards, Before The Senate Banking And Currency Committee Subcommittee On Production And Stabilization, April 1, 1970, American Institute Of Certified Public Accountants
Statement Of The American Institute Of Cpas On Uniform Cost Accounting Standards, Before The Senate Banking And Currency Committee Subcommittee On Production And Stabilization, April 1, 1970, American Institute Of Certified Public Accountants
American Institute of Accountants
No abstract provided.
Distribution Cost Analysis, United States. Bureau Of Foreign And Domestic Commerce
Distribution Cost Analysis, United States. Bureau Of Foreign And Domestic Commerce
Federal Publications
This study is a reappraisal of the techniques of cost analysis that have been developed by the Bureau of Foreign and Domestic Commerce over the past 20 years. Separate sections are devoted to the technique of distribution cost analysis at the retailing, wholesaling, and manufacturing levels. There are included a discussion of the purposes of cost analysis and examples of results that have been achieved by companies that have made and applied such studies. It is hoped that this present study is but the first step in a program under which the Bureau will undertake further field work to simplify …
Standard Costs, Rollin Adams Dalrymple
Standard Costs, Rollin Adams Dalrymple
Haskins and Sells Publications
No abstract provided.
Cost Of Handling Small Orders And Accounts, Howard C. Greer, Institute Of American Meat Packers
Cost Of Handling Small Orders And Accounts, Howard C. Greer, Institute Of American Meat Packers
Individual and Corporate Publications
No abstract provided.
Cost Accounting And Foremen's Departmental Activities, T. M. Mcniece
Cost Accounting And Foremen's Departmental Activities, T. M. Mcniece
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
How Can Cost Work Be Simplified Without Impairing Accuracy, F. H. Corregan
How Can Cost Work Be Simplified Without Impairing Accuracy, F. H. Corregan
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Standard Costs -- Their Development And Use, F. Brugger
Standard Costs -- Their Development And Use, F. Brugger
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Methods Of Supplying Cost Information To Foremen, Hugo Diemer
Methods Of Supplying Cost Information To Foremen, Hugo Diemer
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Papers: Fourth New England Regional Cost Conference, National Association Of Cost Accountants
Papers: Fourth New England Regional Cost Conference, National Association Of Cost Accountants
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Expense Of Power And Building Service, James P. Kendall
Expense Of Power And Building Service, James P. Kendall
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Introduction To Predetermined Costs, George Rea
Introduction To Predetermined Costs, George Rea
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Choosing A Basic Cost Plan, Eric A. Camman
Choosing A Basic Cost Plan, Eric A. Camman
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Method Of Costing Partially Completed Orders, C. B. Williams
Method Of Costing Partially Completed Orders, C. B. Williams
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Problem Of Joint Costs, William Morse Cole
Problem Of Joint Costs, William Morse Cole
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Some Economic Fallacies Common Among Cost Accountants, R. B. Cowin
Some Economic Fallacies Common Among Cost Accountants, R. B. Cowin
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Papers And Discussions— Third New England Regional Cost Conference, National Association Of Cost Accountants
Papers And Discussions— Third New England Regional Cost Conference, National Association Of Cost Accountants
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Standard Costs - How To Establish And Apply Them, William F. Worrall
Standard Costs - How To Establish And Apply Them, William F. Worrall
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Papers And Discussion— Second New England Regional Cost Conference, National Association Of Cost Accountants
Papers And Discussion— Second New England Regional Cost Conference, National Association Of Cost Accountants
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Price, Profits And Production, A. F. Stock, M. B. Gordon
Price, Profits And Production, A. F. Stock, M. B. Gordon
Publications of Accounting Associations, Societies, and Institutes
No abstract provided.
Analyzing Cost Of Manufacture And Cost Of Goods Sold, Anonymous
Analyzing Cost Of Manufacture And Cost Of Goods Sold, Anonymous
Haskins and Sells Publications
No abstract provided.
Supplementing The Work Of Cost System Installation, Robert Atkins
Supplementing The Work Of Cost System Installation, Robert Atkins
Individual and Corporate Publications
WITH increased knowledge on the subject of cost finding, there can be no doubt that the work of devising and installing cost systems will measure up to higher standards. This condition will tend towards the more profitable and efficient conduct of business, and the more rapidly this knowledge is disseminated throughout the business world, the earlier its benefits will be obtained. Nowadays, converts to scientific methods of cost finding are not infrequently made of entire branches of industry and the advantages of a uniform cost system to all the manufacturers in a certain line of industry are at once apparent. …
Uniform Cost Methods: An Address Before The Package Club, April 12, 1915, Charles Neville
Uniform Cost Methods: An Address Before The Package Club, April 12, 1915, Charles Neville
Individual and Corporate Publications
Your committee was kind enough to ask me to tell you something about our experience with Costs. To meet this kind invitation, I will endeavor to bring out some interesting points of our work, and discuss the necessity of knowing COSTS. It is only within the past few years that Cost finding has made rapid strides, and it is admitted that the greatest benefit in various lines of business has come from association of people in the same trade. If you have anything good in your business, give it to your competitor and he in turn will impart to you …
Cost Accounting, John Raymond Wildman
Cost Accounting, John Raymond Wildman
Haskins and Sells Publications
No abstract provided.
General Expense And Cost Summaries: Instruction Paper, Charles E. Hathaway, National Association Of Merchant Tailors Of America. Business Efficiency Committee
General Expense And Cost Summaries: Instruction Paper, Charles E. Hathaway, National Association Of Merchant Tailors Of America. Business Efficiency Committee
Individual and Corporate Publications
While it is realized that there are differences of opinion among accountants on some of the questions considered in the presentation of this subject, it is the intent of this article to present what is generally conceded by our leading accounting authorities as the best practice in a well-organized, up-to-date, industrial plant, and to so present the subject to the prospective student that he may fully understand and master the "why" and the "how" of this important question in factory accounting.That the subject may be carefully considered in all its various phases, it will for convenience be developed under the …