• A New Activity-Based Financial Cost Management Method[taliem.ir]

    A New Activity-Based Financial Cost Management Method

    تومان

    The standard activity-based financial cost management model is a new model of financial cost management,  which is on the basis of the standard cost system and the activity-based cost and integrates the advantages of the two. It is a new model of financial cost management with more accurate and more adequate cost  information by taking the R&D expenses as the accounting starting point and after-sale service expenses as the terminal point and covering the whole producing and operating process and the whole activities chain  and value chain aiming at serving the internal management and decision.

  • A survey of factors influencing the choice of product.[taliem.ir]

    A survey of factors influencing the choice of product costing systems in UK organizations

    تومان

    This paper reports on the findings of a postal questionnaire that examines the extent to which potential  contextual factors influence the characteristics of product costing systems. Prior research has mostly used the adoption or non-adoption of ABC systems to capture the characteristics of product costing systems. This research has generallybeen inconclusive and has been unable to establish strong links between ABC adoption and those contextual factors that have been identified in the literature that are conducive to the adoption of ABC systems. Instead of using only the adoption or non-adoption of ABC systems as a measure of product cost system design this research uses four different proxy measures of cost system sophistication to capture the characteristics of the product costing systems. This allows for a more robust test of the  relations among the predictor variables and cost system sophistication. Results indicate that higher levels of cost system sophistication are positively associated with the importance of cost information, extent of use of other innovative management accounting techniques, intensity of the competitive environment, size, extent of the use of JIT/lean production techniques and the type of business sector. No association was found between the level of cost system sophistication and cost structure, product diversity and quality of information technology.

  • Activity-based Management in France A focus on the information systems[taliem.ir]

    Activity-based Management in France: A focus on the information systems department of a bank

    تومان

    The aim of the paper is to describe the Activity-based Costing and Management methods applied in France.  For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the  methods and their diffusion. Then we present the French situation. Finally, we propose a case study that  takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

  • Activity-based Management in France A focus on the information systems[taliem.ir]

    Activity-based Management in France: A focus on the information systems department of a bank

    تومان

    The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that  takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

  • Activity-based Management in France A focus on the information systems[taliem.ir]

    Activity-based Management in France: A focus on the information systems department of a bank

    تومان

    The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion. Then we present the French situation. Finally, we propose a case study that takes place in a French bank. Our paper shows that the ABC and ABM methods are as developed in France as in the Anglo-Saxon countries and that the methods are strategically oriented.

  • Framework of Environmental Management Accounting[taliem.ir]

    Framework of Environmental Management Accounting: An Overview

    تومان

    This article is intended to understand environmental management accounting, its increasing importance, and new developments. The global profile of environmental issues has risen significantly during the past two decades, precipitated in part by major incidents such as the Bhopal chemical leak (1984) and the Exxon Valdez oil spill (1989). These events received worldwide media attention and increased concerns over major issues such as global warming, depletion of non-renewable resources, and loss of natural habitats. This study paper highlights on the utilization and benefits of using environmental management accounting for firms. In order to realize the uses and benefits of such a system, a framework is drawn to develop and implement an environmental management accounting system within an organization. The paper also  compares and finds the difference between traditional financial accounting method and environmental management accounting to outline the importance of the later system in the current business environment. The research paper also discusses the methods of finding environmental costs and how the companies can accrue saving and generate revenues by separating environmental costs from general accounting. The paper attempts to find out the basic benefits companies can garner by adopting an efficient environment management accounting practice which has the primary role to lead a company in the path of progress through eco-friendly initiatives. Furthermore, the research would  validate the use of system in aiding management decisions regarding designing environmental friendly products, attuning production process and managing wastes.

  • Framework of Environmental Management Accounting[taliem.ir]

    Framework of Environmental Management Accounting: An Overview

    تومان

    This article is intended to understand environmental management accounting, its increasing importance, and new developments. The global profile of environmental issues has risen significantly during the past two decades, precipitated in part by major incidents such as the Bhopal chemical leak (1984) and the Exxon Valdez oil spill (1989). These events received worldwide media attention and increased concerns over major issues such as global warming, depletion of non-renewable resources, and loss of natural habitats. This study paper highlights on the utilization and benefits of using environmental management accounting for firms. In order to realize the uses and benefits of such a system, a framework is drawn to develop and implement an environmental management accounting system within an organization. The paper also compares and finds the difference between traditional financial accounting method and environmental management accounting to outline the importance of the later system in the current business environment. The research paper also discusses the methods of finding environmental costs and how the companies can accrue saving and generate revenues by separating environmental costs from general accounting. The paper attempts to find out the basic benefits companies can garner by adopting an efficient environment management accounting practice which has the primary role to lead a company in the path of progress through eco-friendly initiatives. Furthermore, the research would validate the use of system in aiding management decisions regarding designing environmental friendly products, attuning production process and managing wastes. Although, environmental management accounting is a new approach to improve the environmental performance of a company, proper implementation of the system can assure transparency for the company to report the environmental costs clearly and help them in accessing their corporate social responsibility initiatives as well. All this, in turn enhance the image of the company in the media as well as amongst its shareholders.