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Articles 1 - 30 of 49
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.
Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe
Farm Business Management: A Localized Analysis Of Financial Tools Utilized In Agribusiness, Abby L. Lamothe
Honors Theses and Capstones
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 …
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
Sakthi Mahenthiran
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 …
An Analysis Of The Implementation Of Acquisition Reform Initiatives And Contract Cost Variance, Mark A. Holbrook
An Analysis Of The Implementation Of Acquisition Reform Initiatives And Contract Cost Variance, Mark A. Holbrook
Theses and Dissertations
This thesis examines the impact of acquisition reform initiatives implemented since 1993 on contract cost performance. Many initiatives implemented during the 1990s focused on saving the government money in procuring weapon systems. For decades, cost overruns have plagued Department of Defense weapons systems development and procurement costing the government money. The passage of the Federal Acquisition Streamlining Act (FASA) of 1994 and the Clinger-Cohen Act of 1996, marked significant congressional action on aiding the Department of Defense develop and procure systems cheaper. Conclusions drawn in this thesis may aid leadership in supporting current initiatives and drafting new changes.
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 …
Design And Implementation Of A Cost Control System For Cuban Shipping Companies, Santiago Alvarez Rodriguez
Design And Implementation Of A Cost Control System For Cuban Shipping Companies, Santiago Alvarez Rodriguez
World Maritime University Dissertations
No abstract provided.
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.
Cost Concepts And Implementation Criteria : An Interim Report, Joel S. Demski, American Institute Of Certified Public Accountants (Aicpa)
Cost Concepts And Implementation Criteria : An Interim Report, Joel S. Demski, American Institute Of Certified Public Accountants (Aicpa)
Guides, Handbooks and Manuals
No abstract provided.
Auditor's Approach To Cost Accounting, Pearl A. Scherer
Auditor's Approach To Cost Accounting, Pearl A. Scherer
Woman C.P.A.
No abstract provided.
Accounting And World Economy, Helene M. A. Ramanauskas
Accounting And World Economy, Helene M. A. Ramanauskas
Woman C.P.A.
No abstract provided.
"Fourth Element", Marietta Overbeck
An Improved System Of Cost Control And Budgeting By Product, For A Specialty Paper Mill, Linwood Douglas Hogge
An Improved System Of Cost Control And Budgeting By Product, For A Specialty Paper Mill, Linwood Douglas Hogge
Master's Theses
The large kraft and newsprint mills dominate the paper industry, by the sheer enormity of their size and production. The paper industry is a major growth segment of our nation's industry in all its aspects, however, and the specialty mills and their products continue to grow proportionately with the industry. Fllters, gaskets, and saturated products, once the sole property of leather, rubber and more sophisticated materials, are predominately made of high grade paper products. To further increase their use we must find more and better ways to reduce and control these costs -- It is hoped that we have contributed …
Direct Costing, A Regress?, Helene M. A. Ramanauskas
Direct Costing, A Regress?, Helene M. A. Ramanauskas
Woman C.P.A.
No abstract provided.
Are Your Cost Records Adequate?, Edith P. Rennison
Cost Accounting - 1957 A. D., Lee Ella Costello
Foundations For Standard Cost Systems, Vance M. Johnston
Foundations For Standard Cost Systems, Vance M. Johnston
Woman C.P.A.
No abstract provided.
Standard Costs, Minna Yavil Tomkin
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 …
Distribution Costs, Harvey A. Andruss
American Institute Publishing Co., Inc. Has Pleasure In Announcing Publication Of Basic Standard Costs, American Institute Publishing Company
American Institute Publishing Co., Inc. Has Pleasure In Announcing Publication Of Basic Standard Costs, American Institute Publishing Company
Guides, Handbooks and Manuals
No abstract provided.
Joint Costs, F. W. Thornton
Poverty And Riches Of "Standard Costs", John Whitmore
Poverty And Riches Of "Standard Costs", John Whitmore
Journal of Accountancy
No abstract provided.
Interdepartmental Profits, Eric A. Camman
Interdepartmental Profits, Eric A. Camman
Journal of Accountancy
No abstract provided.
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.