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Articles 1 - 20 of 20
Full-Text Articles in Accounting
Lean Accounting: A Connection To Strategic Partnership & Collaboration Between Management Accountants And Operations Managers, Colleen Mpofu
Lean Accounting: A Connection To Strategic Partnership & Collaboration Between Management Accountants And Operations Managers, Colleen Mpofu
Dissertations
Technological advances, such as automation and artificial intelligence, have transformed the accounting profession. There is a consensus in the academic and practitioner literature that management accountants must move from their traditional role into one that serves as a strategic partner. However, literature that examines how management accountants have moved from this traditional role to one that is more strategic is limited. This study combines concepts from three different literature streams to explore how utilizing lean accounting practices relate to management accountant’s participation in strategic decision making, partnership with operations managers, and overall operational performance in manufacturing firms utilizing a lean …
Cost Stickiness And Supply Chain Bargaining Power, Binghao (Jimmy) Zhao
Cost Stickiness And Supply Chain Bargaining Power, Binghao (Jimmy) Zhao
Dissertations, Theses, and Capstone Projects
Given the essential role of supply chains in the economy, furthering our understanding of the interactions between trade partners is important. In this paper, I study the relation between cost stickiness and bargaining power over supply chain partners. I document evidence consistent with the argument that firms wield supply chain bargaining power to avoid cost stickiness by shifting high adjustment costs onto their trade partners. In particular, I show that the level of SG&A and COGS stickiness is negatively associated with firms’ bargaining power over their suppliers and customers. My results are robust to using industry competition as an alternative …
Procesos Administrativos Y Contables Para La Fundación Dejando Huellas Mets, Diego Mauricio Cárdenas Diaz, Ivonne Alexandra Vargas Valderrama
Procesos Administrativos Y Contables Para La Fundación Dejando Huellas Mets, Diego Mauricio Cárdenas Diaz, Ivonne Alexandra Vargas Valderrama
Contaduría Pública
El trabajo presentado a continuación permite identificar el seguimiento realizado a la Fundación Dejando Huellas METS, ubicada en la localidad 18 Rafael Uribe Uribe de la ciudad de Bogotá, en la cual se realizó un proceso de investigación y acompañamiento que permitió la recopilación de información primaria a través de visitas al entorno interno y externo de dicha institución. Por medio de entrevistas realizadas a la señora Marisol Rincón, en su calidad de fundadora y presidente, se logró identificar las limitantes de conocimiento sobre temas administrativos y contables, elementos necesarios para ejecutar procesos de planeación y seguimiento que permitiera un …
Evolución De Las Exportaciones Del Sector Textil Con Estados Unidos Desde La Entrada En Vigencia Del Tlc Hasta El Año 2017. Caso: Pymes En Bogotá, John Jairo Mayorga Parraga, Heimer Rodrigo Bernal Sierra
Evolución De Las Exportaciones Del Sector Textil Con Estados Unidos Desde La Entrada En Vigencia Del Tlc Hasta El Año 2017. Caso: Pymes En Bogotá, John Jairo Mayorga Parraga, Heimer Rodrigo Bernal Sierra
Administración de Empresas
Este artículo se desarrolló con el fin de conocer la evolución de las exportaciones del sector textil en la ciudad de Bogotá desde la entrada en vigencia de los TLC hasta el año 2017. Inicialmente, se logró acceder a siete pymes del sector textil de Bogotá mediante entrevistas generadas a funcionarios con conocimiento en exportaciones de las mismas. Posteriormente, con datos suministrados por el Departamento de Impuestos y Aduanas Nacionales (DIAN), se recopiló información de las empresas abordadas acerca del comportamiento de las exportaciones a Estados Unidos y a otros países. De esta manera, se da un análisis al detalle …
Propuesta De Un Modelo De Gestión Aplicado A La Empresa Familiar Nutriquesos Tolilácteos, Andrea Julieth Trilleras Yara, Germán Sandoval Guevara, Jorge Eduardo Corredor
Propuesta De Un Modelo De Gestión Aplicado A La Empresa Familiar Nutriquesos Tolilácteos, Andrea Julieth Trilleras Yara, Germán Sandoval Guevara, Jorge Eduardo Corredor
Administración de Empresas
Este proyecto de grado consiste en proponer un modelo de gestión aplicado a la empresa familiar Nutriquesos Tolilácteos, estudiando diferentes teorías, investigando sobre el sector lácteo, analizando las empresas de familia y sus particularidades respecto a las demás: luego se genera la recolección de datos , mediante entrevistas , observación y encuestas, y por medio de diferentes herramientas se hace un análisis de éstos ;se propone como tal un nuevo modelo de gestión y se brindan recomendaciones a la empresa para que por medio de su aplicación pueda permanecer en el mercado y pueda llegar a ser más competitiva.
2018 Formula Sae Michigan Cost Report: Abbreviated Version, Rachel Rodgers
2018 Formula Sae Michigan Cost Report: Abbreviated Version, Rachel Rodgers
Williams Honors College, Honors Research Projects
Formula SAE Michigan is a collegiate design competition held every year at Michigan International Speedway. The University of Akron Zips Racing competes against 120 other teams in eight different events. The cost event requires a costed bill of materials and outline of how the team's open-wheel formula car is built. The event is scored on the car's total cost, the report's accuracy, and how students redesign components to meet a cost standard. This project is an abbreviated version of the cost report submitted for the 2018 Formula SAE Michigan event. Part drawings have been redacted due to their proprietary nature.
Research On The Cost Control System Of Sq Corporation, Yang Zhao
Research On The Cost Control System Of Sq Corporation, Yang Zhao
World Maritime University Dissertations
No abstract provided.
Anheuser-Busch And The Eu, Keith Tolbert
Anheuser-Busch And The Eu, Keith Tolbert
Undergraduate Theses and Capstone Projects
The following paper provides analysis of Anheuser-Busch, its current position within the European Union (EU), and its opportunities/threats that exist in the EU. Included is background information about Anheuser-Busch containing its products, financial condition, and major competitors within the EU. I have provided extensive analysis o f the areas of concern for Anheuser-Busch in the EU as well as recommendations for the company to consider. The major market for opportunity covered is Germany. Anheuser-Busch is not a current competitor in Germany, however, possible expansion opportunities into the country is addressed. Additionally, a realistic outlook of Anheuser-Busch’s future other EU countries …
An Analysis Of The Federal Acquisition Streamlining Act And The Clinger-Cohen Act And Their Effect On Cost Overruns In Department Of Defense Contracts, Andrew K. Mosier
An Analysis Of The Federal Acquisition Streamlining Act And The Clinger-Cohen Act And Their Effect On Cost Overruns In Department Of Defense Contracts, Andrew K. Mosier
Theses and Dissertations
This thesis examines the impact of the Federal Acquisition Streamlining Act (FASA) of 1994 and the Clinger-Cohen Act on cost overruns in Department of Defense (DoD) contracts. Many officials believe that we must change the way we do business to meet the new post-Cold War national security challenges Changing the way we do business means reforming the acquisition process to deliver weapons systems faster and cheaper. The FASA and the Clinger-Cohen Act made more changes to the acquisition process than any other policy had in the ten years preceding. This research effort studied 220 contracts completed between December 31, 1993 …
Evaluation Of Personnel Parameters In Software Cost Estimating Models, Steven L. Quick
Evaluation Of Personnel Parameters In Software Cost Estimating Models, Steven L. Quick
Theses and Dissertations
Software capabilities have steadily increased over the last half century. The Department of Defense has seized this increased capability and used it to advance the warfighter's weapon systems However, this dependence on software capabilities has come with enormous cost. The risks of software development must be understood to develop an accurate cost estimate.
Estimating Procurement Cost Growth Using Logistic And Multiple Regression, Gary W. Moore
Estimating Procurement Cost Growth Using Logistic And Multiple Regression, Gary W. Moore
Theses and Dissertations
Cost Growth in Department of Defense (DoD) major systems has been an ongoing problems for more than 30 years. Previous research has demonstrated the use of two-step logistic and multiple regression methodology to predicting cost growth produces desirable results traditional single-step regression. This research effort validates, and further explores the use of a two-step procedure for assessing DoD major weapon system cost growth using historical data. We compile programmatic data from the Selected Acquisition Reports (SARs) between 1990 and 2001 for programs covering all defense departments. Our analysis concentrates on cost growth in procurement dollar accounts for the Engineering and …
Exploring The Diversification Discount: A Focus On High-Technology Target Firms, Donald F. Adkins Jr.
Exploring The Diversification Discount: A Focus On High-Technology Target Firms, Donald F. Adkins Jr.
Theses and Dissertations
When firms choose to acquire others, those acquisitions can either be considered diversifying or non-diversifying. Whether the firm diversifies or not has been shown to affect the post-acquisition performance of that firm. Past merger and acquisition (M&A) research has identified a "diversification discount" when firms diversify through M&A activity. However managers continue to diversify, posing the question, "Why do firms continue to diversify in the face of research indicating negative post-acquisition performance"? The answer may be found in that much of the past research has treated all acquisitions the same by analyzing a wide cross-section of acquisitions from industries of …
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.
Integrating Cost As An Independent Variable Analysis With Evolutionary Acquisition - A Multiattribute Design Evaluation Approach, Marc T. Lewis
Integrating Cost As An Independent Variable Analysis With Evolutionary Acquisition - A Multiattribute Design Evaluation Approach, Marc T. Lewis
Theses and Dissertations
Guidance from the Under Secretary of Defense for Acquisition, Technology, and Logistics (USD(AT&L)) requires 100 percent of defense programs to incorporate cost as an independent variable (CAIV) and evolutionary acquisition (EA) plans within their management baselines. Historically, these two concepts have been implemented independent of one another. In reality, CAIV and EA are tightly coupled, Integration of these two initiatives enables warfighters and developers to better allocate constrained resources, respond to fluctuations in program funding, and plan for future development activities. This research creates a decision tool to assist the DoD acquisition community in satisfying the intent of the USD(AT&L) …
A Comparative Analysis Of The Cost Estimating Error Risk Associated With Fly Away Costs Vs Individual Components Of Aircraft, Jonathan D. Ritschel
A Comparative Analysis Of The Cost Estimating Error Risk Associated With Fly Away Costs Vs Individual Components Of Aircraft, Jonathan D. Ritschel
Theses and Dissertations
A shrinking workforce, unstable budgets, and rapidly changing objectives under stricter time constraints characterize today's cost analysis and acquisition environment. In concert with this environment, cost analyst positions have rapidly decreased as demonstrated by Aeronautical Systems Centers 54% decline in total authorized slots from 1992 to 2001. The question is how to deal with this more with less' mentality. The purpose of this research is to investigate and measure the risks associated with taking a macro versus micro approach to aircraft cost estimation. By analyzing the fidelity of a cost estimate developed at the flyaway cost level versus a cost …
The Development Of An Integrated Measure Of Readiness For Change Instrument And Its Application On Asc/Pk, Steven W. Clark
The Development Of An Integrated Measure Of Readiness For Change Instrument And Its Application On Asc/Pk, Steven W. Clark
Theses and Dissertations
Organizations are continually forced to implement changes due to a myriad of external and internal influences, Despite the fact that organizations are predominantly in a perpetual state of change, recent research has shown that nearly 75% that have initiated large-scale change efforts have not realized the significant organizational improvements that were intended, As a preemptive measure, organizational managers are being encouraged to gauge their organization's readiness prior to implementing change initiatives, Unfortunately, over 40 unique instruments currently exist that purport to measure some aspect of readiness, Because of limited perspective, no one instrument has emerged as the standard and they …
Developing Cost Per Flying Hour Factors For The Operations And Maintenance Phase Of The Satellite Life Cycle, Anthony K. Kimbrough
Developing Cost Per Flying Hour Factors For The Operations And Maintenance Phase Of The Satellite Life Cycle, Anthony K. Kimbrough
Theses and Dissertations
The purpose of this thesis was to develop cost per flying hour factors for the operations and maintenance (O&M) phase of the satellite life cycle. At a time when space system platforms are becoming some of the most strategic weapons in the military arsenal, it is critical that accurate cost models and factors be developed to assist in budgeting for the O&M of these assets.
An Analysis Of The Air Force Working Capital Fund's Performance And The Pricing Strategy Of The Materiel Support Division, Lisa M. Stanley
An Analysis Of The Air Force Working Capital Fund's Performance And The Pricing Strategy Of The Materiel Support Division, Lisa M. Stanley
Theses and Dissertations
The Air Force Working Capital Fund (AFWCF), a revolving fund established to create a more business-like environment between the Air Force and its customers, is comprised of several divisions providing depot level repairs, supplies and inventory, information technology solutions and transportation services to military customers, Since its establishment, the AFWCF has been the source of much criticism due to its inability to meet its primary goal of operating on a break-even basis. Ideally, the Fund will generate enough revenue from the sale of goods or services to cover its expenses and break-even. Instead, there is either a surplus that must …
Combat Air Forces Campaign Level Modernization Planning-A Study In Group Decision Making, Ian L. Walker
Combat Air Forces Campaign Level Modernization Planning-A Study In Group Decision Making, Ian L. Walker
Theses and Dissertations
Modernization is a critical component of the current transformation effort within the Department of Defense (DoD) Effective and efficient modernization planning will provide for the improved allocation of limited funding. The Air Force currently conducts capabilities based modernization planning to identify shortfalls. Air Combat Command (ACC) utilizes multi-objective decision analysis (MODA) techniques to support the modernization planning process (MPP). A MODA model has been created to identify and quantify capability shortfalls across a diverse range of mission areas. Groups of subject matter experts are utilized to provide model inputs improving the usefulness and credibility of the model. The intent of …
Multiple Case Comparison Of The In-Transit Visibility Business Process, Michael L. Horsey
Multiple Case Comparison Of The In-Transit Visibility Business Process, Michael L. Horsey
Theses and Dissertations
Over the past decade, the Department of Defense has developed an In-transit Visibility capability. Despite significant funding and research in developing this capability, the initial deployment in support of Operation ENDURING FREEDOM (OEF) in 2001 highlighted an ongoing problem to achieve ITV within the U.S. Air Force. Initial results from Headquarters USAF initiated studies point to a need to focus on business processes related ITV management. This research employed a multiple case study design embedded in a functional benchmarking process to solicit ITV management "best practices" from leaders in the civilian logistics industry and to identify gaps between their practices …