Dissertations / Theses on the topic 'Accounting Control System'
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Vichitlekarn, Sansakrit. "Control system choice, control system assessment, and substantive testing for fraud /." view abstract or download file of text, 2000. http://wwwlib.umi.com/cr/uoregon/fullcit?p9998024.
Full textTypescript. Includes vita and abstract. Includes bibliographical references (leaves 54-55). Also available for download via the World Wide Web; free to University of Oregon users.
Lewandowski, Debra A. "The internal control system and control programs : a reference guide /." Thesis, Monterey, California : Naval Postgraduate School, 1990. http://handle.dtic.mil/100.2/ADA232249.
Full textThesis Advisor(s): Eberling, Glenn. Second Reader: McCaffery, Jerry L. "June 1990." Description based on title screen as viewed on 19 October 2009. DTIC Identifier(s): management, internal control system, audits, command evaluation program, economy and efficiency reviews, theses, comptrollers, accounting. Author(s) subject terms: Internal control; internal control system; audits; reviews; command evaluation program, economy & efficiency reviews; inspection and investigative agencies. Includes bibliographical references (p. 85-87). Also available online.
Moll, Jodie, and j. moll@griffith edu au. "Organisational Change and Accounting Control Systems at an Australian University A Longitudinal Case Study." Griffith University. School of Accounting and Finance, 2003. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20030407.133112.
Full textMoll, Jodie. "Organisational Change and Accounting Control Systems at an Australian University: A Longitudinal Case Study." Thesis, Griffith University, 2003. http://hdl.handle.net/10072/366986.
Full textThesis (PhD Doctorate)
Doctor of Philosophy (PhD)
Accounting and Finance
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Brander, Brown Jacqueline. "Relating organisational culture and accounting control system design : a contingency study in the hotel industry." Thesis, Oxford Brookes University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.289139.
Full textBellora, Lucia. "Accounting and innovation: evidence from external disclosure and internal management control systems." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-119929.
Full textSundström, David, and Schoultz Axel von. "Vilken roll spelar ekonomen? : Redovisningsekonomers och controllers yrkesroller givet ett integrerat redovisningssystem och harmonisering av extern- och internredovisning." Thesis, Linköpings universitet, Företagsekonomi, 2017. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-139491.
Full textBackground: This thesis is based on two contextual conditions that in academic literature are said to affect the possibilities of how financial and management accountants’ roles can be designed and changed. The first condition is based in the development of information systems, including integrated accounting systems, which are said to have fundamentally changed the ways information is produced, used, and treated within organizations. The second condition is based on an ongoing academic debate regarding the relation between financial and management accounting. Several researchers have noted that these research areas have diverted in academic literature, while the relationship in practice, as suggested by some researchers, is the opposite. The opportunities in this context to design and change management and financial accountants’ roles have, in previous studies, been presented as an interesting research area. Purpose: The purpose of this thesis is to gain a better understanding of how financial and management accountants’ roles evolve and are designed provided the use of an integrated accounting system and harmonization of financial and management accounting. Research method: The study is based on a qualitative approach where the empirical data consists of interviews with employees within an accounting department. The study has been conducted as a single case study with longitudinal aspects. Conclusion: Results from this study indicate signs of a hybridization of financial and management accountants’ roles provided the use of an integrated accounting system and harmonization of financial and management accounting. These conditions could possibly facilitate this hybridization, but cannot be said to be the definitive cause of it.
Wennblom, Gabriella. "Mapping management accounting and trust : an extended literature review." Doctoral thesis, Örebro universitet, Handelshögskolan vid Örebro Universitet, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:oru:diva-26507.
Full textPavésková, Ivana. "Vnitřní kontrolní systém." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-193301.
Full textDe, La Cruz Marquez Michelle. "Management Control Systems in Not for Profit Organization." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10850.
Full textMatos, Emanuel Rodrigues Junqueira de. "Perfil do sistema de controle gerencial sob a perspectiva da teoria da contingência." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-10052010-143511/.
Full textThis study investigates, from the perspective of contingency theory, the effects of contingency factors on the profile of the management control system (SCG) of Brazilian companies. The study examines the direct and interactive effects of internal contingency factors - strategy, structure, information technology and stage of organizational life cycle - and the environment in the profile of the SCG. It also evaluates the effect of SCG on organizational performance. This research supports the view that the contingent factors internal and external influence the profile of the SCG that has membership to the performance, it is possible to make arrangements (fit) between contingency factors, characteristics of the SCG and organizational performance. The assumptions of the effects of contingency factors in the SCG predict that the environment, external contingency factor, has association with membership to the internal contingency factors i) strategy, ii) structure, iii) stage of the CVO and iv) information technology, the environment and the internal contingency factors are associated with the profile of the SCG and the SCG has association with the performance. The sample involved 120 Brazilian companies large and the data to obtain information about them was collected through a survey (survey). For the treatment of data, we used the statistical techniques of factor analysis, cluster analysis and structural equation modeling. The results showed that when analyzed in a single group of companies, we could not identify an association between contingency factors and the SCG and this organizational performance, rejecting the hypotheses. However, the separate companies in two distinct groups: i) industry and ii) trade and services, the hypothesis of association between the environment and contingency factor SCG was accepted. We also accept the following hypotheses: i) linking the environment with the contingency factors internal to the organization, ii) the association of contingency factors internal to the SCG and, finally, iii) the SCG with organizational performance. The validation of the hypotheses of research indicates that the choice and use of artifacts from the SCG are influenced by the contingent factors experienced by the company. The survey results are subject to some limitations: i) the responses reflect the perceptions of professionals controlling companies, ii) the sample is not probabilistic and, therefore, all inferences can not be generalized to the population. However, considering the current state of research in management accounting in Brazil, the study provides important insight into a group of companies ranked among the highest in Brazil. This analysis can be the starting point for future studies using the contingency theory.
Ruhl, Jack Michael. "An empirical study of the effects of incongruence within a firm's financial planning and control system on managers' project selections." Case Western Reserve University School of Graduate Studies / OhioLINK, 1991. http://rave.ohiolink.edu/etdc/view?acc_num=case1055339828.
Full textSilvola, H. (Hanna). "Management accounting and control systems used by R&D intensive firms in different organizational life-cycle stages." Doctoral thesis, University of Oulu, 2007. http://urn.fi/urn:isbn:9789514283765.
Full textMatyáš, Ondřej. "Manažerské řídící systémy jako nástroj implementace strategie firmy." Doctoral thesis, Vysoká škola ekonomická v Praze, 2003. http://www.nusl.cz/ntk/nusl-77147.
Full textGuilding, Christopher J. "Valuing and managing brands : an internal accounting perspective : an empirical investigation of attitudes to internal brand valuation and organisational and behavioural implications associated with the way that the internal brand management accounting system is operated." Thesis, University of Bradford, 1991. http://hdl.handle.net/10454/3842.
Full textFu, Xiao. "The influences of budgetary system in a selection of large Chinese companies in the industry of electronic household appliances." Thesis, Durham University, 2012. http://etheses.dur.ac.uk/3644/.
Full textTian, Wen Jing. "A multivariate control chart for monitoring univariate processes." Thesis, University of Macau, 2006. http://umaclib3.umac.mo/record=b1675975.
Full textLao, Son Kai John. "A study of the business value of IT general control activities." Thesis, University of Macau, 2009. http://umaclib3.umac.mo/record=b2147583.
Full textBandeira, Pedro Miguel Marques. "Departamento administrativo e financeiro de uma unidade hoteleira – Tryp Lisboa Aeroporto." Master's thesis, Instituto Superior de Economia e Gestão, 2018. http://hdl.handle.net/10400.5/17014.
Full textA indústria hoteleira em Portugal está a trabalhar num mercado de grandes mudanças, devido ao avanço das novas tecnologias. As empresas dependem da capacidade dos gestores para se modernizarem e obterem ferramentas / tecnologias que permitam ganhar vantagens competitivas e assim conseguirem acompanhar as exigências do mercado. O objetivo deste relatório, para além de descrever as tarefas realizadas ao longo do estágio, bem como as competências adquiridas e sugestões de melhorias, passa também pela proposta de implementação de um sistema de auxílio ao departamento administrativo e financeiro do hotel. A proposta de implementação do sistema Voxel-BavelEbiling, surgiu da própria necessidade enquanto estagiário e da observação durante o estágio da necessidade de agilizar, organizar e, de certa forma facilitar o trabalho à equipa do departamento administrativo e financeiro do hotel.
The hospitality industry in Portugal is working in a marketplace of great changes due to the advance of the new technologies. The companies depend on the ability of managers to modernize and obtain tools / technologies that allow to gain competitive advantage and keep in pace with the market demands. The purpose of this report, in addition to describing the tasks performed throughout the internship and the skills acquired and suggestions of improvement, involves the proposal of implementation of a system of assistance to the hotel's administrative and financial department. The proposal to implement the Voxel-BavelEbiling system, comes up of the own need as a trainee and from the observation during the internship of the need to simplify, organize in a way to facilitate the work of the team of the hotel's administrative and financial department.
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Kanapickienė, Rasa. "Įmonių vidaus kontrolės sistema transformacijų procese: kūrimas, raida, problemos." Doctoral thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090408_085042-89042.
Full textIn the market environment every company is seeking to obtain and maintain the best market share. One of the mechanisms in achieving this goal is an effective internal control of the company. With growing competition, fast development and introduction of new technologies, progressing complexity of business projects, and enlarging business diversity, company management is becoming increasingly more complicated. Consequently, company internal control is becoming a more and more complicated task. A good company internal control system is one of the guarantees of effective company business. Following Lithuanian accession to the EU the economy grows fast and organisations look for new courses of action, expand the scope of their activities and thus face new types of risk. To achieve the best possible results a company must exploit all possible resources. Under such circumstances it may be difficult to acquire a competitive potential in the European Union unless there is an efficient internal control in place. Huge financial scandals of the end of the 20th century, such as Enron, WorldCom, Ahold, Parmalat, etc. made it obvious that companies without an internal control system are destined to die. Moreover, those bankruptcy cases revealed insufficient regulation of internal control. The current global crisis showed that corporate internal control failed to reveal major business risks faced by companies and to minimize such risks to an acceptable level. Likewise, corporate... [to full text]
Silva, Josà Alexsandre Fonseca da. "AnÃlise do sistema integrado de contabilidade (SIC) sob a Ãtica do controle externo: estudo no Tribunal de Contas do Estado do CearÃ." Universidade Federal do CearÃ, 2012. http://www.teses.ufc.br/tde_busca/arquivo.php?codArquivo=15676.
Full textA participaÃÃo da sociedade no acompanhamento dos gastos pÃblicos, tambÃm conhecida como controle social, exige que os ÃrgÃos de controle apresentem resultados expressivos. Os tribunais de contas, para exercer de forma mais eficiente seu papel constitucional de controle externo, utilizam diversos recursos tecnolÃgicos, dentre estes os sistemas de informaÃÃo contÃbil. Nesse ambiente, o Tribunal de Contas do Estado do Cearà (TCE-CE) utiliza o Sistema Integrado de Contabilidade (SIC), para monitorar a execuÃÃo orÃamentÃria, financeira, patrimonial e contÃbil dos ÃrgÃos jurisdicionados, de forma a assegurar a eficÃcia do controle e instruir o julgamento das contas. Esta pesquisa tem como objetivo investigar a aderÃncia do SIC Ãs necessidades informacionais para a realizaÃÃo das atividades de controle externo do TCE-CE. Para tanto, foi utilizado, como principal estratÃgia de pesquisa, o estudo de caso, que teve como unidade de anÃlise os tÃcnicos e analistas do TCE-CE usuÃrios do SIC, apoiado pela pesquisa bibliogrÃfica e documental. Entende-se que, quanto aos fins, a pesquisa pode ser classificada como exploratÃria, sendo utilizada para a coleta de dados a aplicaÃÃo de questionÃrio aos tÃcnicos e analistas do TCE-CE, desenvolvido por meio de um grupo focal formado por servidores com maior experiÃncia nos assuntos abordados no estudo, e a realizaÃÃo de uma entrevista semiestruturada com o analista desenvolvedor do SIC. A anÃlise dos dados foi feita por intermÃdio de uma triangulaÃÃo entre os resultados da aplicaÃÃo dos questionÃrios e as declaraÃÃes apresentadas na entrevista pelo analista desenvolvedor do SIC. Os resultados permitem concluir que o SIC à aderente à parte (55%) dos atributos apresentados, visto que as deficiÃncias identificadas nesse sistema interferem diretamente no bom desenvolvimento das atividades de controle externo do TCE-CE. PorÃm, foi possÃvel constatar indÃcios, de que o conhecimento abrangente das funcionalidades do SIC està sob a tutela de poucos servidores, gerando a necessidade de capacitaÃÃo dos tÃcnicos e analistas sobre esse sistema, como tambÃm retratam a importÃncia do acompanhamento dessa Corte de Contas no desenvolvimento do Sistema de GestÃo Governamental por Resultados (S2GPR), para que as inconsistÃncias do SIC identificadas nesta pesquisa nÃo sejam replicadas no futuro.
The participation of society in the monitoring of public expenditure, also known as social control, requires oversight bodies present significant results. The courts of auditors to perform more efficiently its constitutional role of control external use various technological resources, among these information systems accounting. In this environment, the Cearà State Court of Auditors (ECA-CE) uses the Integrated Accounting System (SIC), to monitor budget execution, financial, asset and accounting of jurisdictional bodies in order to ensure the effectiveness control and direct the trial of accounts. This research aims to investigate the SIC adherence to the information needs for the performance of control activities External TEC-CE. Thus, it was used as the main research strategy, the study case, which had as its unit of analysis technicians and analysts TEC-CE users SIC, supported by bibliographic and documentary research. It is understood that, for the purposes, research can be classified as exploratory, being used to collect data a questionnaire to technical analysts and TEC-CE, developed through a focal group of servers with greater experience in the issues addressed in the study, and conducting a semi-structured interview with the analyst SIC developer. THE Data analysis was made by means of a triangulation between the results of the questionnaires and statements made in the interview by the analyst SIC developer. The results show that the SIC is adherent to the part (55%) the listed attributes as the weaknesses identified in this system interfere directly to the proper development of external control activities TEC-CE. However, it was possible to evidence that the comprehensive knowledge of the features of SIC It is under the tutelage of a few servers, creating the need for training of technicians and analysts on this system, but also portray the importance of monitoring this Accounts Court in the development of Government Management System for Results (S2GPR), so that the SIC inconsistencies identified in this research are not replicated in the future.
Snížková, Žaneta. "Využití informací manažerského účetnictví pro systém ohodnocení zaměstnanců a jejich motivaci." Master's thesis, Vysoká škola ekonomická v Praze, 2017. http://www.nusl.cz/ntk/nusl-360194.
Full textРуденко, В. О. "Спрощена система обліку і оподаткування на вітчизняних підприємствах (на прикладі ПП «ЮК «Верітас»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Rudenko111.pdf.
Full textУ роботі досліджено теоретичні та практичні аспекти спрощеної системи обліку та оподаткування на вітчизняних підприємствах. Розглянута діюча практика організації спрощеного бухгалтерського обліку на малому підприємстві «ЮК «Верітас», яке займається діяльністю у сфері права, надання інших комерційних послуг. Вивчено особливості формування первинних документів за різними об’єктами обліку та складання спрощеної фінансової та податкової звітності на досліджуваному підприємстві. Досліджено теоретико-прикладні основи фінансового аналізу та внутрішнього контролю малого підприємства, і запропоновано напрями удосконалення обліку та контролю.
Theoretical and practical aspects of the simplified system of accounting and taxation at domestic enterprises are investigated in the work. The current practice of organizing simplified accounting at a small enterprise «LF «Veritas», which is engaged in activities in the field of law, the provision of other commercial services. Peculiarities of formation of primary documents on various objects of accounting and preparation of simplified financial and taxes reporting at the researched enterprise are studied. Theoretical and applied bases of financial analysis and internal control of a small enterprise are investigated, and the directions of improvement of the account and control are offered.
Oyadomari, José Carlos Tiomatsu. "Uso do sistema de controle gerencial e desempenho: um estudo em empresas brasileiras sob a ótica da VBR (Visão Baseada em Recursos)." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-16012009-112641/.
Full textManagerial Accounting and the Strategy have in common the issue of organizational performance; the first has as the objective of performance measuring the second focuses on how the organizations can obtain performance through competitive advantages. An approach used by the Strategy is the Resource-Based View, through this point of view, the performance is maximized by the company organizational competences, but in this competences search, the organizations use the Management Control System - MCS. Depending on how the MCS is used diagnostically or interactively, or in a combination of both, this can contribute to the competences development and the dynamic tensions balance and indirectly, influence the organizational performance. Originated by the Henri (2006) theoretical model this study proposal is to contribute for this relationship understanding in the 1,000 Brazilian biggest companies, using the multivariate statistic technique Structural Equation Modeling with the estimation method Partial Least Square PLS. The result in a total of 104 companies indicates that (i) there are no evidences of negative relationship between the diagnostic use and the organizational competences development, suggesting that in Brazil, the diagnostic use can have a minor dysfunctional component, and also, that the diagnostic use can be seen as an organizational routine needed to maintain the organization in a planned path, which is not incompatible with the competences development ; (ii) there are no meaningful positive relationships between the competence development and the economical performance, measured by the Return on Equity, which is coherent with the Henri (2006), suggesting that there must be other variables not contemplated in the model, or even that the indicator ROE might not be an adequate proxy of development in the years of 2005-2007; (iii) there is a relationship between the interactive use and the development of competences, excepting the enterprising, which is consistent with Henri (2006) results; there is a positive relation between the dynamic tensions and the competences, which is aligned with Henri (2006) and validates the theory that the tensions are important for the search of the organizational effectiveness (v) diagnostic use and interactive use of the MCS have a positive influence on the dynamic tensions, being able to configure the MCS as an additional resource in the RBV framework ; (vi) when the development measurement is made by self-evaluation, there happens a results change of the relations between competences and performance, with the organizational learning competences and market orientation having a positive influence on the performance, indicating that this two competences/orientations must be stimulates by the MCS use. The research results have some limitation; the main one is that the answers reflect the perception of corporate controllers and finance managers The data analyses did not take in account the stratification by economical sector. These limitations enhance future researches, such as its reply using others professional profiles ; the use cases study methodology in companies with different cultural and performance profiles, and more accurate studies of the usage dimension of specific competences and the same construct deriving from other fields of knowledge.
Шкапенко, К. К. "Облік і контроль використання виробничих запасів: сучасний стан та перспективи розвитку (на прикладі ТОВ«ЕНЕРГОПРОФІ»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Shkapenko.pdf.
Full textРозглянуто у теоретико-практичному аспекті системи обліку та контролю. Проведено аналіз забезпеченості та ефективності використання виробничих запасів. Запропоновано оновити положення облікової політики стосовно ведення обліку виробничих запасів, зокрема, розробити номенклатуру виробничих запасів, робочий план рахунків та графік документообігу. Надано рекомендації щодо вдосконалення синтетичного та аналітичного обліку виробничих запасів, а саме: використання типової кореспонденції рахунків при реалізації запасів та Звіту про використання запасів у розрізі шляхів їх списання.
The paper considers the economic essence of the concept of "inventories", classification and evaluation, organizational and methodological principles of their accounting. The economic characteristics of ENERGOPROFI LLC are given and the main indicators of the enterprise activity are analyzed. It is considered in the theoretical and practical aspect of the accounting and control system. The analysis of security and efficiency of use of production stocks is carried out. It is proposed to update the provisions of the accounting policy regarding the accounting of inventories, in particular, to develop a nomenclature of inventories, a working chart of accounts and a schedule of documents. Recommendations for improving the synthetic and analytical accounting of inventories, namely: the use of standard correspondence of accounts in the sale of inventories and the Report on the use of inventories in terms of ways to write them off.
Веренко, В. В. "Інформаційна система контролю успішності та відвідування занять студентами на основі технології автоматичної ідентифікації RFID." Thesis, Чернігів, 2021. http://ir.stu.cn.ua/123456789/23011.
Full textЗначні зміни в інформаційній сфері людської діяльності призводять до значного зниження ефективності застарілих підходів до моніторингу навчального процесу учнів. З цієї причини сьогодні доцільно розробити спеціальну систему, яка автоматизує процес обліку роботи студентів та робить його швидшим, зручнішим та надійнішим. Дана робота присвячена створенню інформаційної системи обліку роботи студентів у вигляді веб-додатку з використанням системи RFID. Розроблений веб-додаток має виконувати такі функції: використання бази даних для збереження інформації системи, можливість реєстрації поточної успішності та відвідувань занять студентами в реальному часі, можливість перегляду даних про відвідування, можливість редагування, додавання та видалення записів у базі даних. Розроблений веб-додаток виконуватиме такі функції: використання бази даних для зберігання інформації, можливість реєструвати поточний прогрес та відвідувати заняття студентів у режимі реального часу. Для реалізації програми була обрана архітектура клієнт-сервер, яка дозволяє отримувати доступ до системи.
Significant changes in the information sphere of human activity lead to a significant reduction in the effectiveness of outdated approaches to monitoring the learning process of students. For this reason, today it is advisable to develop a special system that automates the process of accounting for student work and makes it faster, more convenient, and more reliable. This work is devoted to the creation of an information system for recording the work of students in the form of a web application using the RFID system. The developed web application should perform the following functions: use of the database to store system information, the ability to record current progress and attendance of students in real time, the ability to view attendance data, the ability to edit, add and delete records in the database. The developed web application will perform the following functions: use of a database for storing information, the ability to record current progress and attend classes of students in real time. To implement the program, a client-server architecture was chosen, which allows access to the system.
Hartmann, Frank Gerard Hans. "Accounting for performance evaluation effects of uncertainty on the appropriateness of accounting performance measures /." [Maastricht : Maastricht : Universiteit Maastricht] ; University Library, Maastricht University [Host], 1997. http://arno.unimaas.nl/show.cgi?fid=5828.
Full textOliveira, Daniel Diniz. "A homogeneidade da rentabilidade bancária em relação a tamanho, origem de capital e operações de crédito." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-27062008-161605/.
Full textNowadays, the brazilian society has criticized banks profits considered excessively high. This situation has motivated government initiatives to protect the consumer from the banking charges and taxes. Besides, the society seems to face the segment in a homogeneous way, without realizing the differences among the banks. This research has the goal to identify differences, in terms of profitability, among the banks, in order to motivate a less superficial approach, and, eventually, contribute for future government initiatives related to this segment. In order to accomplish, the banking profitability homogeneity was assessed relative to the kind of control, size and level of credit operation, using a brazilian banking database between the years of 1996 and 2006. The total period was divided into three parts, namely, respectively, 1st (1996-1998), 2nd (1999-2002) and 3rd (2003-2006) periods, with the intent of identifying changes in the several categories relation from one period to another and to evaluate the homogeneity in profitability within the periods. The correspondence analysis (ANACOR) and the homogeneity analysis (HOMALS) were the statistical techniques applied in this research. The main hypothesis, that the banking profitability is not homogeneous in relation to any one of the three variable chosen, was reject. Although, it was found that the banking profitability is homogeneous just in relation to the banking size, otherwise, in general, has a non-homogeneous behavior when considering the kind of control, level of credit operation, and periods. The lowest profitable category was associated to the 1st period, while the highest profitable categories were associated to the 2nd e 3rd periods. The domestic private banks were associated with the highest profits and level of credit operation categories; the government owner banks apparently enhance their performance during the periods, getting, progressively, further away from the lowest profit category; while the foreign banks showed a volatile performance, associated with the middle profit category in the 1st period, the highest in the 2nd and the lowest in the 3rd period. In the last period, the foreign banks associated to the lowest profit category, which seems to mean a worse performance than government owned banks, this was not found before in the national literature.
Кравченко, Олена Володимирівна, Елена Владимировна Кравченко, Olena Volodymyrivna Kravchenko, and Д. В. Заточна. "Проблеми визнання та оцінки поточних біологічних активів." Thesis, ООО «ВИПО», 2018. https://essuir.sumdu.edu.ua/handle/123456789/83319.
Full textTawfik, Myada. "Management control systems in accounting firms : an Egyptian perspective." Thesis, University of Birmingham, 2017. http://etheses.bham.ac.uk//id/eprint/7776/.
Full textЦуканова, В. О. "Теоретичні основи і практичний досвід обліку та аудиту основних засобів (на прикладі КП «Теплопостачання міста Одеси»)." Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Tsukanova.pdf.
Full textУ роботі розглядаються теоретичні аспекти обліку та аудиту основних засобів, організація обліку та внутрішнього контролю основних засобів на КП «Теплопостачання міста Одеси», визначено напрями їх удосконалення. Проаналізовано національні та міжнародні стандарти щодо обліку основних засобів, особливості обліку операцій з основними засобами, їх документальне оформлення, основні показники діяльності та ефективність використання основних засобів на КП «Теплопостачання міста Одеси». Запропоновано замінити та доповнити застарілі форми первинних документів на підприємстві відповідно сучасних економічних і бухгалтерсько-облікових реалій, а також сформувати службу внутрішнього контролю, розробити та затвердити внутрішні документи, спрямовані на забезпечення функціонування елементів внутрішнього контролю. Для більш ефективного використання основних засобів рекомендовано застосовувати прогресивні форми організації та управління виробництвом, ввести в дію нове обладнання, замінити та модернізувати старе тощо.
Thesis deals with theoretical aspects of accounting and auditing of fixed assets, the organization of accounting and internal control of fixed assets at ME «Teplopostachannya of the city of Odesa», identified areas for improvement. Author analyzes national and international standards for accounting of fixed assets, features of accounting for transactions with fixed assets, their documentation, key performance indicators and efficiency of use of fixed assets at ME «Teplopostachannya of the city of Odesa». Author proposes to replace and supplement obsolete forms of primary documents at the enterprise in accordance with modern economic and accounting realities, as well as to form an internal control service, develop and approve internal documents aimed at ensuring the functioning of internal control elements. For more efficient use of fixed assets, it is recommended to use advanced forms of organization and management of production, put into operation new equipment, replace and upgrade old ones, etc.
Polcrová, Lucie. "Oběh dokladů a vnitřní kontrolní systém." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-10899.
Full textIsojärvi, J. (Jussi). "The influence of national culture on management control systems." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201411121985.
Full textMarquezan, Luiz Henrique Figueira. "Divulgação de informações da contabilidade de gestão para conselheiros: análise de seus determinantes e de efeitos sobre o desempenho." Universidade do Vale do Rio dos Sinos, 2016. http://www.repositorio.jesuita.org.br/handle/UNISINOS/6106.
Full textMade available in DSpace on 2017-03-17T13:00:29Z (GMT). No. of bitstreams: 1 Luiz Henrique Figueira Marquezan_.pdf: 1501025 bytes, checksum: bfe33118dce791ecb3cce731eb0d8d66 (MD5) Previous issue date: 2016-12-02
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PROSUP - Programa de Suporte à Pós-Gradução de Instituições de Ensino Particulares
A pesquisa une a problemática da assimetria de informações existente na relação de agência, analisada com foco na relação entre agente (executivo) e representantes do principal (conselho de administração - CA), literatura de governança corporativa (GC), com o potencial informativo das ferramentas da contabilidade de gestão (CG), literatura de sistemas de controle de gestão (SCG). Nessa linha, assume-se o escopo diversificado de informações financeiras, originadas em tais ferramentas, como redutor da assimetria, permitindo ao conselheiro melhor desenvolver o monitoramento dos executivos e aconselhamento estratégico, tendo como consequência melhor alinhamento entre agente e principal, papel de ferramenta de GC. Objetiva-se determinar se divulgar com maior ênfase informações originadas na contabilidade de gestão para reduzir a assimetria informacional entre executivos e conselheiros melhora o desempenho das empresas. Para isso, a pesquisa utiliza dados de 2014, primários e secundários, de empresas de capital aberto que atuam no Brasil, com abordagem quantitativa, utilizando regressão linear múltipla e regressão logística para testar hipóteses. Os achados indicam que as informações originadas nas ferramentas da CG são divulgadas ao CA das empresas da amostra e contribuem para o desempenho (ROA). Em particular, é resultado da ênfase nas informações originadas nas relações externas da empresa, de concorrentes e dados ambientais, e dados internos sobre processos e atividades, permitindo confirmar a tese apresentada. A pesquisa também analisa determinantes da divulgação e identifica como fatores contributivos a presença de acionistas influentes, dualidade dos principais cargos, porte da empresa, desempenho, volatilidade do setor, prática de auditoria sobre as informações, uso interativo dos controles e a participação nos segmentos de GC da BM&FBovespa. No entanto, a maioria das variáveis ligadas aos acionistas, conselheiros e executivos não alteraram o fluxo de informações, demonstrando certa imunidade em relação às influências desses grupos. A pesquisa contribui para ambas as literaturas, empresas e seus participantes, ao criar uma escala para medir divulgação de informações ao CA, identificar efetivo fluxo de informações e seus determinantes, com benefício ao desempenho das empresas da amostra. Limitados os resultados pelas escolhas metodológicas e à amostra utilizada, ao final a pesquisa sugere a continuidade dos estudos sobre elementos não respondidos.
The research links the information assimetry problem, existing in the agency relationship, analysed with focus on the agent (executive directors) and principal’s representant (board), literature from corporate governance (CG), with the potential informative for management accounting (MA) tools, literature from management control systems (MCS). In this line, is assumed the diversified scope from financial informational, originated in these tools, like an assimetry reducer, allowing the board to develop a better agent monitoring and the strategic advice, with consequence for a better agent-principal alignment, role a CG tool. Aimed to determine if to disclose more emphasis information originated in MA to reduce informational assymmetry between executives and their boards improves the performance of the companies. For this, the research use data from 2014, primary and secundary, from public firms that act in Brazil, with quantitative approach, using multiple linear regression and logit regression to test hypothesis. The findings indicate that information originated in MA tools are disclosed for the boards, in the sample firms, and contribute for the performance (ROA). In particular, is a result from the emphasis on information originated from the external firms relationships, with customers, suppliers, competitors and environmental data, and internal data about processes and activities, allowing to confirm the presented thesis. The research analyzes the disclosure determinants and identifies a contributive factors, from the influential shareholders, duality of the main positions, firm size, industry volatility, performance, MA information auditing, interactive use of controls and the participation on the CG segments from BM&FBovespa. However, the most part of variable about shareholders, board members and executives not influenced the information flow, showing some immunity against these group influences. The research contributes for both literatures, firms and their participants, creating a scale to evaluate the information disclosure from the board, to identify an effective information flow and their determinants, with the sample firms performance improvement. Restricting the results by the methodological choices and the sample, in the end the research suggests the continuation of studies about the unanswered elements.
Canelas, João Manuel Duarte. "The role of management accounting in the process of innovation: a field work perspective." Master's thesis, NSBE - UNL, 2010. http://hdl.handle.net/10362/9903.
Full textRecent accounting literature (e.g. Granlund and Taipaleenmäki, 2005; Davila, Foster & Oyon, 2009) suggests that Management Control Systems can influence the process of innovation, especially when they are used interactively. Such work constitutes a rupture with the traditional and diagnostic vision of control where Management Control Systems only act at the process of strategy implementation, limiting their role in accommodating the environment of uncertainty that characterizes innovation (Amabile, 1998; Kanter, 2006). This work project provides contextualized evidence on the use of Management Control Systems and their influence on the innovation process at an information technology company with a research lab.
Harrigan, Fiona. "Accounting control systems in de-integrated organisational forms : a case study." Thesis, University of Manchester, 2010. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.509949.
Full textMantovani, Flavio Roberto. "Desenho e uso de sistemas de controle gerencial focados nos clientes: um estudo em empresas brasileiras sob a perspectiva da teoria da contingência." Universidade de São Paulo, 2012. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-26062012-153954/.
Full textThe changes in the turbulent business environment and the trend of new customer valuation technologies are evidences that challenge the management team to manage and maximize the value of the company customer basis. In the context of managerial tools, the customer oriented management control systems trigger a process that enables the management to reach the company targets and goals. The way they are designed and the way in which they are used can directly contribute to the system performance and indirectly for the economic organizational performance. Therefore, this study sought, based on the contingency theory to understand, in the Brazilian business market, the influence of the environment and internal contextual contingency factors over the design and use of the customers oriented management control systems and if both, in practice, can contribute to the improvement of the model and the own performance of the organization. The data of a sample made up of 83 Brazilian companies have been collected by means of a survey. For the data analysis was adopted the SEM (Structural Equation Modeling) technique and PLS (Partial Least Squares) as a method for estimation. The outcomes have proved all of the hypotheses of this research. It is therefore concluded that the characteristics of the environment are rightly taking part on the decisions that involve the configuration of these internal contextual contingency factors and these on the design of customer oriented management control systems. The design of the customer oriented MCS (Management Control Systems) represents, among all the hypotheses that were studied, the one which has shown itself to be stronger in terms of association with the intensive use of these systems. The design and use of customer oriented MCS which are considered in this study to be in the form of certain artifacts were represented by the Customer Profitability Analysis; Customer Life time Value; and Customer Equity and in its set can even contribute to the overall performance to the firm. The results of the research are subject to certain restrictions: i- the-respondents are in its majority, representatives of the Controllership area. ii- the sample, consisting of 83 companies was intentional, therefore, the results may not be widespread for the population. These constraints address to new opportunities of research, such as: i- to verify the possibility of establishing a fitting-out between internal contextual factors, design, use of customer oriented MCS and performance; ii- have to carry out this model of research with the other public target; iii- to see the impact of variables such as \"satisfaction of the customer\"; \"loyalty of the customer\" and \"retention of the customer\" on the economic performance of the organization.
Warner, Michael. "Charging and resource control for open distributed systems." Thesis, University of Cambridge, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.307059.
Full textKartalis, Nikos D. "The role of accounting control systems in the show caves in Greece." Thesis, Sheffield Hallam University, 2006. http://shura.shu.ac.uk/19896/.
Full textŠimek, Martin. "Využitelnost informací z účetnictví při kontrolách typu 3E." Master's thesis, Vysoká škola ekonomická v Praze, 2016. http://www.nusl.cz/ntk/nusl-264690.
Full textElsheikh, Esam, and Marjorie Coulombel. "Management Accounting and Control Systems of Post-acquisition: The Case Study of Scania." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-76313.
Full textFerreira, AldoÌnio Manuel Fernandes. "Management accounting and control systems design and use : an exploratory study in Portugal." Thesis, Lancaster University, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.483492.
Full textMohammed, Ahmed M. "An exploratory study of management accounting and control systems in a developing country." Thesis, Aston University, 2010. http://publications.aston.ac.uk/10926/.
Full textSharma, Umesh Prasad. "Context and change in management accounting and control systems a case study of Telecom Fiji Limited /." The University of Waikato, 2009. http://hdl.handle.net/10289/2660.
Full textMalagueño, de Santana Ricardo. "The Use of Management Accounting and Control Systems for the Enhancement of Organisational Outcomes." Doctoral thesis, Universitat Ramon Llull, 2011. http://hdl.handle.net/10803/37915.
Full textThe purpose of this thesis is to examine the extent to which the usage and style-of-use of management accounting and control systems (MACS) by senior management contribute to the achievement of desirable organisational outcomes. In this research, organizational outcome is conceptualised in terms of product innovation and financial performance. Based on contingency theory, this research is organised in a compendium of four articles. A theoretical paper and three empirical research studies that rely on two pre-existent surveys and an original survey exclusively developed for this dissertation are bases for hypotheses testing. The aim of each of the four research pieces of this thesis is the one of contributing to advance our knowledge on the effects and means by which the use of MACS is capable of enabling and supporting organisational success. Two research papers examine organizational outcome in terms of ‘innovation outputs’, whereas other two articles concentrate on the organisational outcome in terms of ‘organisational performance’. The first paper in this dissertation aims to contribute to the recent levers of control (LOC) (Simons, 1995) literature on the relationships between innovation and MACS by emphasizing the importance of the choice by which individual MACS are selected for interactive use. Using a pre-existing survey collected from 57 medium-sized Spanish firms, we find evidence supporting (1) the choice of individual MACS selected for interactive use is associated with a firm’s innovation management mode (IMM), and (2) the level of product innovation output is influenced by whether or not IMM and interactive MACS feature similar cognitive models and whether the sophistication of the information contents provided by the interactive MACS responds to the priority needs perceived in the IMM. Our findings further indicate that similarity in patterns between IMM and MACS does not lead to a beneficial impact on the level of innovation outcomes, suggesting instead that it may induce the replication of existing dysfunctional trends caused by innovation momentum. The second paper examines the influence of MACS on the development of some key organisational capabilities related to innovation processes. More specifically, this research examines the associations between different forms of control (cultural controls, interactive controls, diagnostic controls) and the capabilities required in the creativity and conversion ability stages of the innovation process. We examine these associations separately for entrepreneurial and conservative firms. Using survey data collected from 120 medium and large Spanish companies, we find evidence supporting that each form of control within the control package has diverse influences on the different stages of the innovation process and that the significance and direction of these influences varies between entrepreneurial and conservative firms. By associating specific forms of control within the control package with specific components or stages of the innovation process, our results highlight the simultaneous complementarities and supplementarities between specific forms of control. The third paper aims to review how the construct ‘performance’ has been assessed in prior contingency-grounded, survey-based management accounting and control systems research, to analyse the alternative approaches that have been adopted in the literature, and to provide some insights for enhancing the assessment of performance in future survey-based empirical research. First, the paper identifies a total of 82 survey-based, contingency-grounded papers published in top accounting journals in the period 1982-2008 where performance was used as a variable of analysis. Specifically, this study examines the problems of a) conceptualization that are reflected on threats to construct validity and b) measurement. The article emphasizes issues that could assist researchers in selecting between the various available choices of performance measurement by considering their respective weaknesses and strengths. Finally, a fourth paper examines the extent to which the use of Strategic Performance Measurement Systems (SPMS) influences organisational performance through the shaping of the strategic agendas and the strategic decision arrays that result from strategy (re)formulation processes. In this research we defined SPMS as management tools that are characterised by a combination of high levels of four constitutive dimensions (i.e. the integration of long-term strategy and operational goals, the presence of multi-perspective metrics, the inclusion of cause-effect linkages, and the presence of a sequence goals/targets/action plans). We argue that organisations that use SPMS achieve enhanced performance (in comparison with those firms that use other performance measurement systems not qualified as SPMS) and that this enhancement is associated not only with a better implementation of intended strategies as it has been assumed in previous empirical research, but also with the comprehensiveness of the strategic agendas and strategic decision arrays obtained in the processes of (re)formulation of intended strategies. Results from tests of a structural model using Partial Least Squares (PLS) regressions on archival and survey data collected from Chief Executive Officers of 279 medium and large Spanish companies provide support in favour of hypotheses suggesting that a) the positive effect of the use of SPMS on organisational performance is mediated by the comprehensiveness of the strategic decision array (i.e. variety and number of decisions) that result from strategy (re)formulation processes; and that (b) the greater the environmental dynamism, the more positive the effect of the comprehensiveness of the strategic decision array on organisational performance.
El objetivo de esta tesis es examinar en qué medida la utilización y el estilo de uso de los sistemas de contabilidad y control de gestión (MACS) por la alta dirección contribuyen a la consecución de resultados deseados por la organización. En esta investigación, los resultados de la organización se conceptualizan en términos de innovación de productos y rendimiento financiero. Esta investigación está organizada en un compendio de cuatro artículos sobre la base de la teoría de la contingencia. Un trabajo teórico y tres estudios de investigación empírica, que se apoyan en dos encuestas pre-existentes y una encuesta original desarrollada exclusivamente para esta tesis, son las bases para las pruebas de hipótesis. El objetivo de cada uno de los cuatro trabajos de investigación de la tesis es el de contribuir al avance del conocimiento sobre los efectos y mecanismos mediante los cuales el uso de los MACS es capaz de facilitar y apoyar el éxito de la organización. Dos trabajos de investigación examinan los resultados de la organización en términos de ‘resultados de la innovación’, mientras que otros dos artículos se concentran en los resultados organizativos en términos de ‘rendimientos financieros’. El primer artículo en esta tesis pretende contribuir a la literatura sobre las palancas de control (levers of control, LOC) (Simons, 1995), investigando las relaciones entre la innovación y MACS, con especial atención a la importancia de la elección por la cual específicos MACS se seleccionan para un uso interactivo. Utilizando una encuesta pre-existente recogida entre 57 empresas españolas de tamaño mediano, encontramos evidencia que (1) la elección de un MACS específico para el uso interactivo está relacionada con el modo de gestión de la innovación (IMM) de una empresa, y (2) el nivel de innovación en productos está influenciada por si el uso interactivo del MACS comparte característica y modelos cognitivos similares y si la sofisticación de los contenidos de información proporcionada por el MACS interactivo responde a la prioridad de las necesidades percibidas por el IMM. Nuestros resultados indican además que la similitud en los patrones entre IMM y MACS no da lugar a un impacto beneficioso en los resultados de la innovación, lo que sugiere en cambio que esta similitud en los patrones puede inducir a la replicación de las actuales tendencias disfuncionales causadas por el ‘innovation momentum’. El segundo artículo analiza la influencia de los MACS en el desarrollo de algunas capacidades claves de la organización relacionadas con los procesos de innovación. Más específicamente, esta investigación examina la asociación entre diferentes formas de control (controles culturales, controles interactivos, y controles diagnósticos) y las capacidades necesarias en la creatividad y conversión en el proceso de innovación. Examinamos estas asociaciones por separado para las empresas emprendedoras y conservadoras. Utilizando datos de encuesta realizada entre 120 empresas españolas medianas y grandes, encontramos evidencia de que cada forma de control dentro del paquete de control tiene influencias diversas en las diferentes etapas del proceso de innovación y que la importancia y la dirección de estas influencias varía entre empresas emprendedoras y conservadoras. Mediante la asociación de formas específicas de control en el paquete de control con determinados componentes o etapas del proceso de innovación, nuestros resultados ponen de manifiesto la simultánea complementariedad y suplementariedad entre las formas específicas de control. El tercer artículo pretende revisar cómo el constructo performance ha sido utilizado por estudios previos en el área de la contabilidad de gestión basados en la teoría de la contingencia y en encuestas, analizando los distintos criterios que se han adoptado en la literatura, y proponiendo algunas ideas para mejorar la calidad de futuras investigaciones empíricas basadas en encuestas y que utilizan la variable performance. En primer lugar, el trabajo identifica un total de 82 artículos basados en encuestas, publicados en las revistas de contabilidad más importantes en el periodo comprendido entre 1982-2008 cuyo constructo performance se utiliza como una variable de análisis. En concreto, este estudio examina a) los problemas de conceptualización que se reflejan en las amenazas a la validez del constructo y b) problemas de medición. El artículo pone en relieve las cuestiones que podrían ayudar a los investigadores en la selección entre las opciones disponibles de medición de la variable performance considerando sus debilidades y fortalezas. Por último, un cuarto estudio en esta tesis examina el grado en que el uso de los Sistemas Estratégico de Medición de Desempeño (SPMS) influye en el rendimiento organizacional a través de la ordenación de las agendas y decisiones estratégicas que se derivan de los procesos de (re)formulación de la estrategia organizacional. En esta investigación hemos definido SPMS como herramientas de gestión que se caracterizan por una combinación de altos niveles de cuatro dimensiones constitutivas (es decir, la integración de la estrategia a largo plazo y las metas operacionales, la presencia de indicadores desde una perspectiva múltiple, la inclusión de los vínculos de causa-efecto, y la presencia de una secuencia de objetivos / metas / planes de acción). En este trabalho se argumenta que las organizaciones que utilizan SPMS logran un mejor rendimiento (en comparación con las empresas que utilizan otros sistemas de medición del desempeño no calificados como SPMS) y que esta mejora se asocia no sólo con una mejor aplicación de las estrategias destinadas como se ha supuesto en investigaciones empíricas anteriores, sino también con la ordenación de las agendas estratégicas y las decisiones estratégicas obtenidas en los procesos de (re) formulación de estrategias. Los resultados de las pruebas de un modelo estructural utilizando regresiones mediante mínimos cuadrados parciales (PLS) en datos de encuesta recogidos entre directores generales de 279 empresas españolas medianas y grandes apoyan la hipótesis que sugiere que a) el efecto positivo del uso de SPMS en el rendimiento de la organización está mediada por la amplitud de la matriz de decisiones estratégicas (es decir, variedad y el número de decisiones) que resultan de los procesos de (re) formulación de la estrategia, y que b) cuanto mayor es el dinamismo del ambiente, más positivo el efecto de la amplitud de la matriz de decisión estratégica sobre el rendimiento organizacional.
Haji, Omar Normah. "Study of accounting control systems, strategy and business performance in the UK electronics industry." Thesis, Manchester Metropolitan University, 1993. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.334341.
Full textWestelius, Alf. "A study of patterns of communication in management accounting and control projects." Doctoral thesis, Stockholm : Economic Research Institute, Stockholm School of Economics [Ekonomiska forskningsinstitutet vid Handelshögsk.] (EFI), 1996. http://www.hhs.se/efi/summary/435.htm.
Full textMoilanen, S. (Sinikka). "The role of accounting in management control systems of firms having subsidiaries in the former Soviet Union." Doctoral thesis, University of Oulu, 2008. http://urn.fi/urn:isbn:9789514288814.
Full textБуркало, Василь Іванович, and Vasyl Burkalo. "Системи обліку та передачі даних спожитої електроенергії." Master's thesis, Тернопільський національний технічний університет імені Івана Пулюя, 2019. http://elartu.tntu.edu.ua/handle/lib/29571.
Full textВ дипломній роботі магістра було розробити контролер для автоматизованої системи дистанційного моніторингу електричних мереж, здатний отримувати дані про стан електричних мереж і відправляти їх на віддалений сервер. Розроблено контролер, який є частиною автоматизованої системи дистанційного моніторингу, здатний отримувати дані про стан електричних мереж від датчика PZEM 004T. Складено три алгоритму роботи контролера з різними модулями, а саме: з Ethernet модулем, GSM модулем і Wi-fi модулем. Для роботи контролера з Ethernet модулем була написана програма. Написано тестові програми для перевірки роботи контролера з різними периферійними пристроями, такими як: модуль Wi-fi ESP 12-E на базі мікросхеми ESP8266, модуль Ethernet, датчика PZEM 004T.
ВСТУП 8 1 АНАЛІТИЧНА ЧАСТИНА 11 1.1. Недоліки чинної системи збору та обробки показань приладів обліку...11 1.2. Переваги організації обліку за допомогою автоматизованих систем...12 1.3. Індукційний вимірювальний механізм 17 1.4. Вимірювання енергії електронними лічильниками 19 1.5. Точність вимірювань електричної енергії лічильником 21 1.6. Схеми включення однофазних лічильників 22 1.7. Схеми включення трифазних лічильників в електроустановках напругою 380/220 В 24 1.8. Принцип роботи АСКОЕ 28 1.8.1. Побудова системи АСКОЕ з проведенням опитування приладів обліку через оптичні порти. 30 1.8.2. Організація АСКОЕ з проведенням автоматичного опитування лічильників локальним центром збору та обробки даних 33 1.9. Висновки до розділу 34 2 НАУКОВО-ДОСЛІДНА ЧАСТИНА 35 2.1. Аналіз заходів необхідних для зниження втрат електроенергії 35 2.2. Технічних засобів обліку електроенергії в Тернопільській області 37 2.3. Загальна структурна схема АСКОЕ 43 2.4. Висновки до розділу 45 3 ТЕХНОЛОГІЧНА ЧАСТИНА 46 3.1 Опис системи моніторингу спожитої електроенергії 46 3.2 Вибір компонентів системи моніторингу спожитої електроенергії 48 3.2.1. Універсальна платформа Аduino Uno 48 3.2.2 Ethernet модуль ENC28J60 50 3.2.3 Wi-Fi модуль ESP8266 51 3.2.4 GSM-модуль SIM800L 55 3.2.5 Датчик струму та напруги PZEM-004T 56 3.3. Висновки до розділу 58 4 ПРОЕКТНО-КОНСТРУКТОРСЬКА ЧАСТИНА 59 4.1. Структурна схема системи моніторингу спожитої електроенергії 59 4.2. Алгоритм роботи контролера в системі моніторингу спожитої електроенергії 60 4.3. Експериментальні дослідження споживання електричної енергії розробленою системою моніторингу 64 4.4. Метод корекції похибки перетворювачів струму 66 4.5. Висновки до розділу 69 5 СПЕЦІАЛЬНА ЧАСТИНА 70 5.1. Короткий огляд протоколів для передачі даних 71 5.2. Типи повідомлення в MQTT 72 5.3. Захист та якість передачі даних 78 6 ОБГРУНТУВАННЯ ЕКОНОМІЧНОЇ ЕФЕКТИВНОСТІ 81 6.1. Організаційна частина 81 6.2. Економічна частина 82 7 ОХОРОНА ПРАЦІ ТА БЕЗПЕКА В НАДЗВИЧАЙНИХ СИТУАЦІЯХ 93 7.1. ОХОРОНА ПРАЦІ 93 7.1.1 Безпека при виготовленні друкованих плат 93 7.1.2. Техніка безпеки при експлуатації електрообладнання та електромереж 95 7.2. БЕЗПЕКА В НАДЗВИЧАЙНИХ СИТУАЦІЯХ 98 7.2.1. Проведення планування заходів цивільного захисту на підприємстві у випадку надзвичайних ситуацій 98 7.2.2. Дослідження стійкості роботи у надзвичайних ситуаціях підприємств електротехнічної та світлотехнічної галузі 100 8 ЕКОЛОГІЯ 104 8.1. Енергопостачання та екологічна ситуація в Україні 104 8.2. Екологічні аспекти нетрадиційної енергетики 106 ЗАГАЛЬНІ ВИСНОВКИ ДО ДИПЛОМНОЇ РОБОТИ 110 ПЕРЕЛІК ПОСИЛАНЬ 111
Mignot, Helen Rosemary 1966. "Impact of output management within management control systems on performance in Victorian government departments." Monash University, Dept. of Accounting and Finance, 2002. http://arrow.monash.edu.au/hdl/1959.1/7903.
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