Дисертації з теми "Accounting calculation"
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1
Cuckston, Thomas James. "Financial accounting calculation in relation to nature." Thesis, University of Newcastle upon Tyne, 2014. http://hdl.handle.net/10443/2414.
Повний текст джерелаАнотація:
Controversies drawn from the main thesis research question – asking what is the relationship between financial accounting calculation and nature – lead to the specification of research sub-questions. Firstly, how does financial accounting calculation communicate and/or construct the reality of humanity’s economic relationship with nature? Secondly, what is the role of financial accounting calculation in building markets for the purpose of addressing specific environmental problems? Thirdly, what kind of ontological relationship exists between financial accounting calculation and nature? These controversies are examined via two empirical case studies, utilising the principles of actor-network theory, and a conceptual discussion that draws from these cases and from literature on financial markets. The first empirical case study seeks to examine how the biodiversity comprising a tropical forest ecosystem in the Kasigau Corridor in Keyna is protected as a result of having its conservation brought into financial accounting calculations by constructing, via processes of objectification and singularisation, a greenhouse gas emissions offset product to sell on the voluntary over-the-counter carbon markets. The second empirical case study seeks to examine the performativity of financial accounting in the construction of markets in tropical forest carbon. The analysis describes and explains the conflicts surrounding the translation of carbon market calculative devices by networks of organisational actors to extract a tradable accounting inscription from the world of tropical forests. A conceptual discussion then places economic markets on a flat ontological landscape with natural systems. This theoretical conception allows for a direct comparison between the roles of financial accounting calculations in markets and that of other forms of calculation and emergent computation in natural systems, finding that they are ontologically equivalent. This then provides a new theoretical frame for considering issues such as pluralism of accountings and accounting for sustainability.
2
Kubeš, Michal. "Kalkulace v podmínkách vybraného podnikatelského subjektu." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-319458.
Повний текст джерелаАнотація:
The master’s thesis is focused to analysis of current conditions of calculations and calculation system of company. The analysis are basis for finding and resolving of problematic sections. The introduction of theoretical basis of cost accounting and calculations is included to first part of the thesis. The second part analyzes of current situation of company and describes relevant processes. The wording of proposals and recommendations for problematic sections, which have been detected by analysis, are included to final part.
3
Kulyk, L. V. "Information technologies in the account of calculation of employment payment for employees." Thesis, Київський національний університет технологій та дизайну, 2018. https://er.knutd.edu.ua/handle/123456789/10923.
Повний текст джерела
4
Skrypnyk, M. I. "Domestic and foreign experience of application of costs accounting methods and prime cost calculation." Thesis, Odessa, 2011. https://er.knutd.edu.ua/handle/123456789/3066.
Повний текст джерелаАнотація:
The article investigates domestic and foreign costs accounting and prime cost calculation methods. It is proven that different researchers attribute the same methods to costs accounting methods or to calculation methods, considering interpretation of their essence. Conducted researches give a possibility to make a conclusion that domestic costs accounting and prime cost calculation methods have considerable analytical possibilities in providing management necessities and enterprise cost control, than calculation systems of foreign countries.
5
Hall, Barry Charles. "Calculation of the average age of fixed assets and its behaviour under different conditions." Thesis, Stellenbosch : Stellenbosch University, 2001. http://hdl.handle.net/10019.1/52154.
Повний текст джерелаАнотація:
Thesis (MBA)--Stellenbosch University, 2001.ENGLISH ABSTRACT: Researchers at the Graduate School of Business of the University of Stellenbosch raised their concerns about the accuracy of inflation adjustment estimates. This led to research by Hanekom (1992), Marais (1992), Ozrovech (1992), Laack (1994) and an article by Hamman and Smit (1994). Hanekom, Marais, Ozrovech and Loock investigated alternative methods of calculating the average age of fixed assets for South African companies. They came to the conclusion that approximations of inflation adjustments by means of simplified formulas are inaccurate and should be discontinued. Alternative methods are time-consuming, data dependent and contain various assumptions that may lead to inaccurate results. Based on the findings and recommendations of the above-mentioned authors to develop company-specific inflation adjustment models, this study project will attempt to investigate the behaviour of the average age of fixed assets as calculated by the formula: Average age (year n) = Accumulateddepreciation (n) Depreciation(for year n) Various conditions that influence this specific calculation will be simulated in spreadsheet models. The behaviour of the approximated average age will then be explained by means of the results obtained from the spreadsheet simulations, as well as a mathematical formula that will be deducted from the simulated spreadsheet models. The understanding of the behaviour of the estimation of the average age of fixed assets and the conditions that influence this estimation might help to establish possible patterns that would assist with the development of companyspecific inflation adjustment models.
AFRIKAANSE OPSOMMING: Navorsers aan die Nagraadse Bestuurskool van die Universiteit van Stellenbosch het hulle twyfel uitgespreek oor die akkuraatheid van inflasieregstellingskattings, wat gelei het tot navorsing deur Hanekom (1992), Marais (1992), Ozrovech (1992) en Loock (1994) en 'n artikel deur Hamman en Smit (1994). Hanekom, Marais, Ozrovech en Loock het alternatiewe metodes ondersoek om die berekening van die gemiddelde ouderdom van vaste bates vir Suid Afrikaanse maatskappye te doen. Die slotsom was egter dat die berekening van die waardes met behulp van eenvoudige formules onakkuraat is en eerder gestaak moet word. Alternatiewe metodes is tydrowend, afhanklik van die beskikbaarheid van inligting, en vereis aannames wat tot moontlike onakkurate antwoorde kan lei. Na aanleiding van bogenoemde skrywers se gevolgtrekkings, en aanbevelings om maatskappy-spesifieke modelle te ontwikkel om inflasieaanpassings te doen, sal hierdie studie poog om die gedrag van die gemiddelde ouderdom van vaste bates soos dit bereken word deur die volgende formule, te ondersoek: Gemiddelde ouderdom (jaar n) = Opgehoopte waardevermindering (n) Waardevermindering (vir jaar n) Verskillende toestande wat die berekening beïnvloed sal deur middel van sigblad modelle gesimuleer word. Die gedrag van die geraamde gemiddelde ouderdom sal dan verduidelik word aan die hand van die sigblaaie sowel as 'n afgeleide wiskundige formule vir die berekening van die waarde. lndien die verskillende toestande en faktore wat die berekening van die gemiddelde ouderdom van vaste bates beïnvloed, verstaan en verduidelik kan word, kan moontlike patrone geïdentifiseer word wat sal help met die ontwikkeling van meer spesifieke modelle vir inflasie-aanpassings van maatskappye.
6
Jones, Geoffrey. "Centres of calculation : a study of accounting and local government in England and Wales, 1800-1995." Thesis, Open University, 1997. http://oro.open.ac.uk/57696/.
Повний текст джерелаАнотація:
Perceptions of the nature and scope of accounting in modern societies have changed dramatically in the last twenty years. From being seen as an essential but minor component of productive enterprise, representing economic facts to shareholders, managers and governments to allow optimal economic decision-making, accounting has come to be widely regarded as a social and institutional practice that plays a leading role in the construction of the languages, ideas, processes, relationships and institutions which constitute our images of society itself and its government. Accounting has transcended the organisational frame of reference and the functionalist epistemologies which previously characterised it as a field of study, and now embraces a wide and prolix range of research agendas, approaches and theoretical frameworks. Given its newly perceived significance, researchers have seen the need to study the relationship between accounting as a social, institutional and primarily calculative practice and other practices of management and organization. To understand these practices and relationships fully, their conditions of emergence in particular localised historical settings must be analysed. Accounting is a practice constructed out of a wide and diverse range of other techniques and practices, and over time its boundaries have varied greatly in extent, scope and permeability. Analyses of this process of emergence and construction have been termed 'genealogies of calculation' (Miller and Napier, 1993). This study is concerned with one such genealogy: the emergence and construction of a set of calculative practices now constituted as accounting in local government in England and Wales. These practices have repeatedly proved highly influential in shaping our ideas of what constitutes good government as well as good management of the urban and rural localities in which we live. Borrowing from a wide range of other calculative practices - notably but only partially from those used in profit-seeking enterprises - local government accounting practice has been constructed and deployed within and alongside changing rationales, programmes and technologies of government with the result that we now find it difficult even to conceive of a notion of government which does not involve accounting calculation and its associated rationales of accountability and efficiency (Hopwood, 1984). This study examines how this situation has come about, beginning with an examination of the calculative practices of local government before some of them became to be seen as accounting, through the period of widespread professionalization of occupations (including accountancy) in the nineteenth century, into an analysis of the recent introduction of accrual accounting for capital assets in local government. Contrasting with conventional accounting histories which tend to see changes in accounting as progressively improving responses to changing environmental imperatives, the study draws attention to historical discontinuities and the arbitrariness of the inclusion and application of many of the elements of what counts as local government accounting practice, leading to a reconsideration of their effect on our notions of government and experience of governmentality and a discussion of how they might be constructed differently.
7
Pinchuk, Ivan. "Controlling." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-10222.
Повний текст джерелаАнотація:
Business management is nowadays to a great extent information demanding. It is important to understand the environment in which the company is functioning. Almost every company possesses databases of customers, competitors, suppliers and others according to its needs. It is obvious that no company can do without the information concerning its internal activities, for instance, systems of cost management, motivational and supervisory systems. To be able to adapt to the changing environment, as well as to changes inside the company, each firm should have a carefully worked-out information system. The aim of this thesis is to suggest proper measures to improve the cost management information system of a chosen company, using the given data and practices of controlling. As the methods of research there are mostly used description, analysis and comparison.
8
Ezik, Oguz. "Calculation of the actual cost of engine maintenance." View thesis, 2003. http://handle.dtic.mil/100.2/ADA412960.
Повний текст джерелаАнотація:
Thesis (M.S.)--Air Force Institute of Technology, 2003.Title from title screen (viewed July 1, 2004). "March 2003." Vita. "AFIT/GOR/ENS/03-06." "ADA412960"--URL. Includes bibliographical references (p. 87-90). Also issued in paper format.
9
Polochová, Hana. "Analýza a zdokonalení controllingu společnosti VÚHŽ a.s." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-165530.
Повний текст джерелаАнотація:
The topic of this diploma thesis is controlling. The theoretical part deals with the definition of the term, among other by describing two main language areas and their understanding of controlling. The next chapters cover the problems of integrating and organising controlling in a company. The practical part then describes implementation of controlling in a given specific company, summarizes it and gives suggestions for its improvements.
10
Růžičková, Žaneta. "Kalkulace nákladů vybrané firmy." Master's thesis, Vysoká škola ekonomická v Praze, 2015. http://www.nusl.cz/ntk/nusl-262226.
Повний текст джерелаАнотація:
The thesis deals cost calculation on the agricultural company.The goal of the work is to evaluate approaches to cost management in the selected company. There is the processing of changes of existing procedures or new procedures to improve cost management efficient of the company. Calculations are disscussed in general at the first and then in the agriculture. Current calculation method is analyzed in the own part of thesis on four products. Used costing technique is compared with another calculation method. The comparsion with the cost of production areas and all production areas in the Czech republic is performed at the end of the thesis.
11
Forshaw, Timothy James. "An investigation into the validity of life tables used for the calculation of personal injury damages." Thesis, Rhodes University, 2013. http://hdl.handle.net/10962/d1008371.
Повний текст джерелаАнотація:
Currently in South Africa when an individual is injured due to the acts of another they may claim damages for the losses which they may incur. These can be claimed from a variety of institutions, such as the Road Accident Fund, Workmen's compensation or an individual's private insurance. In all the afore-mentioned cases the calculation of damages are along the same lines, whereby the damages are quantified first, and thereafter reduced to reflect future possibilities that may occur. Traditionally future losses are reduced to reflect the possibility that the claimant may die at an age prior to the loss being incurred. To account for this risk awards for future losses are reduced using standard South African mortality tables. The set of tables currently being used were calculated from the 1985 South African census, and as such encapsulate the mortality of the population at that period. When the tables were calculated no reliable statistics were available for the Black population the result is that the tables currently being used do not contain a sample of the majority of the population. The thesis first examines, in detail, the calculation methods used to arrive at the value for damages to be awarded using the current set of life tables. Thereafter an analysis is conducted looking at differences between racial groups in the country and geographic locations, in order to uncover the mortality differences between groups to confirm or disprove the proposition that the exclusion of the Black population results in lower levels of mortality being reflected in the South African 1984-1986 life tables. This is accompanied by a review of mortality trenps in South African since 1986. Following from the findings of the expected increase in mortality since 1986, alternative life tables shall be used to show what impact these would have on the calculation of damages. Due to the fact that none of the alternatives return satisfactory results, structured settlements shall be reviewed to illustrate how the shortcomings of the lump sum approach can be circumvented, and altogether avoid the problems of out dated life tables being used as a basis for damage calculations.KMBT_363
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Torbiörnsson, Christoffer, and Mathias Löfgren. "KPP - Ett gemensamt språk inom sjukvården." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-55828.
Повний текст джерелаАнотація:
Bakgrund: KPP står för Kostnad Per Patient, vilket är en kalkylmodell som gör det möjligt att redovisa kostnader för varje enskild patients vårdkontakt. Syftet med KPP är att bidra med information vilket möjliggör jämförelse och analys av den utförda hälso- och sjukvården. KPP-modellen har funnits sedan 80-talet, men ännu inte nått sin fulla potential, vi ansåg därför det intressant att studera användningen av KPP inom landstingen samt deras svårigheter och möjligheter. Syftet: Denna uppsats syftar till att kartlägga utbredningen och användningen av KPP i Sveriges landsting samt analysera de svårigheter och möjligheter som finns med användandet av KPP. Metod: Denna studie utgår från en tvärsnittsdesign med både kvantitativa och kvalitativa aspekter. Studiens insamlade empiri utgörs av telefonintervjuer med 15 KPP-kontaktpersoner ute i Sveriges landsting. Kvantitativa delen redogör för KPP-användningsområden. I den kvalitativa delen analyseras svårigheter och möjligheter utifrån respondenternas perspektiv. Teoretisk referensram: Studiens teoretiska referensram består till stor del av KPP-modellen samt dess olika användningsområden inom ekonomistyrning. Vidare har vi redogjort för de relevanta ekonomistyrningsteorier som kan kopplas till KPP, vilket i grova drag är kalkylering, benchmarking samt verksamhetsuppföljning. Eftersom sjukvården är en komplex verksamhet behandlas slutligen svårigheter och problem, vilka kan uppstå i samband med ekonomistyrning inom sjukvården. Slutsats: Användningsområden för KPP är många och, största nyttan upplevs i benchmarking, kostnadsanalys samt verksamhetsuppföljning. Svårigheter med KPP-användandet hör av förklarliga skäl samman med tidpunkten vid införandet av KPP inom landstingen. För att överbygga svårigheter och problem, vilka upplevs idag ser vi att utveckling av det gemensamma språket mellan ekonomi och sjukvård är en nyckel till framgång. Genom att utveckla och förbättra arbetet med KPP kopplat till kvalitetsregister där kostnader knyts till uppnådd kvalitet skulle potentiellt bidra till ökad acceptans och användning av KPP inom verksamheten samt bidra till KPP-metodens framtida utveckling.Background: KPP stands for cost per patient, which is a calculation method, enabling accounting for a specific patient´s contact in the healthcare. The purpose with KPP is to contribute with information, which enables comparison and analysis of the treatment given. The model of KPP has existed since the late 1980´s but hasn’t reached its full potential. Thus we found it interesting to analyse the use of KPP among the counties of Sweden, including the difficulties and possibilities related to KPP. Purpose: The purpose of this thesis is to map the spread and areas of use for KPP among the Swedish counties and to analyse the existing difficulties and possibilities related with the use of KPP. Method: This thesis proceeds from a cross-sectional study and includes both quantitative and qualitative aspects. The collected data of this thesis constitutes of telephone interviews with 15 persons in charge of KPP among the Swedish counties. The quantitative part of this thesis narrates the use of KPP. In the qualitative part analyses the difficulties and possibilities from the counties perspective. Theoretical framework: In this thesis the theoretical framework contains of the model of KPP as well as the it´s different areas of use related to management accounting. The theoretical framework also includes relevant theories connected to management accounting and the difficulties and complications related to management accounting in the healthcare sector. Conclusion: The areas of for KPP are many and the greatest utility is perceived to be benchmarking, cost analysis and monitoring activities. Difficulties with the use of KPP are for obvious reasons related to the time of implementation in the different counties. To overcome the difficulties perceived today we can conclude that the development of a mutual language between economy and healthcare is a key for success. By developing a connection between KPP and quality, where costs are connected to the quality in medical procedures, we see that KPP´s potential would reach higher levels. Thus it would contribute to an increase of acceptance and use of KPP among the healthcare sector, which also would gild the development of the KPP model in the future.
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Carlson, Ingdahl Tina. "Människor, skjortor och siffror : reducera komplexitet och en order blir till." Doctoral thesis, Högskolan i Borås, Institutionen Handels- och IT-högskolan, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:hb:diva-3614.
Повний текст джерелаАнотація:
More than 35 years ago, calls were made for research on the constitutive role of accounting. Since then, many statements have been made to specify what accounting is or is not. This study describes what accounting does, in order to amalgamate a fragmented picture of accounting in practice, instead of seeking the answer to the existential question of what accounting really is. The purpose of this study was to investigate and describe what accounting does, and how this is done on the basis of business meetings in order to contribute to a better understanding of the role of accounting in practice.This study is based on the actor-network theory approach. Particular attention hasbeen paid to accounting as named numbers, when becoming a performative participantin framed situations. The framed situations of business meetings contained three elements; 1) pure calculation, 2) qualculation which include both calculation and judgments, and 3) calqulation as a collective social process. An ethnographically inspired field studywas carried out at Eton Fashion AB, a Swedish shirt making company. Data was collected by participant observations of business meetings supported by interviews. Photography, sound recording, and field notes were used as techniques for documentation.Diagnoses of five business meetings revealed that; 1) accounting restricted time,place and content, 2) accounting brought past and future into the present, 3) accounting summarized and obscured discontinuities, 4) accounting defined people and things, and 5) accounting called for the filling of content. Accounting became an actor in these five ways as they were allied with people and things that appeared in the meetings. Accounting was in a context where people made sense of situations by making both estimates and judgments. During the meetings, an ongoing reduction of complexity was taking place. Step by step, diversity and complexity were reduced until an order filled with numbers was the only thing remaining. At the same time, something was gained, as we step by step achieved greater legibility, transportability and universality. In this way the situation could subsist. It might move to new situations and it might allow for new summaries and new situations to take place. The situation of a meeting contained elements of pure calculation representing the cold, anonymous and empty part. Oftenthough, calculation, because of its emptiness, initiated for qualculation and calqulation to begin. Accounting as an idea is a taken for granted phenomenon, with influence, often far beyond what we can see when we find ourselves in a given situation. I conclude that it could have been some other way. It is not accounting in itself, its own excellence or ability to represent the truth, which makes it successful. The success story of accounting is simply about “the others” with whom accounting is an ally.För avläggande av ekonomie doktorsexamen i företagsekonomi som med tillstånd av Handelshögskolans fakultetsnämnd vid Göteborgs universitet framlägges för offentlig granskning fredagen den 30 mars kl. 13.15 i CGsalen vid Företagsekonomiska institutionen, Vasagatan 1, Göteborg.
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Rutkouski, Artur. "Využití informací manažerského účetnictví v řízení výrobního podniku." Master's thesis, Vysoká škola ekonomická v Praze, 2008. http://www.nusl.cz/ntk/nusl-4111.
Повний текст джерелаАнотація:
The graduation theses describes an individual tools of a management accounting for an operating management of an efficiency and responsibility lines. Values implementation of these tools on an example of the concrete company.
15
Trebuľa, Michal. "Implementácia nového kalkulačného systému v riadení po linii výkonov v konkrétnej výrobnej spoločnosti." Master's thesis, Vysoká škola ekonomická v Praze, 2013. http://www.nusl.cz/ntk/nusl-192324.
Повний текст джерелаАнотація:
The thesis deals with the use of costing system of product oriented management in selected manufacturing company KOPS spol. s r.o., its metodology compilation and use of such information support in managing and decision-making in business processes. The first theoretical part is primarily dedicated to the description of the essential characteristics and terminology used in managerial accounting of product oriented management. In a subsequent practical part the thesis describes and characterizes the activity of smaller engineering manufacturing company, where it evaluates its past and present state of valuation of main production activities and enters the starting points, stepping stones and criteria for establishing a complete evaluation study of previously used costing systems. Based on these analysis results it will provide conclusions and recommendations for further business development. The main objektive of this theses is to evaluate the appropriateness and adequacy of previously used costing system and the use of corporate information in decision-making in analyzed company. In conclusion, the practical part evaluates options for business processes improvement and proposes alternative solutions for better management of company processes for strengthening the financial position and competitiveness of the selected entity in the form of proposal of new costing system.
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Kazlauskaitė, Rimantė. "UAB „Omniteksas” veiklos išlaidų optimizavimas." Bachelor's thesis, Lithuanian Academic Libraries Network (LABT), 2009. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2009~D_20090615_144140-73235.
Повний текст джерелаАнотація:
Šio darbo tikslas pateikti galimus sprendimus UAB „Omniteksas“ veiklos išlaidų optimizavimui, remiantis valdymo apskaitos principais.
Darbo uždaviniai:
1. Atlikti UAB „Omniteksas“ vidinių bei išorinių veiksnių analizę ir iškelti bendrovės problemą finansinių aspektu.
2. Atlikti UAB „Omniteksas“ įmonės išlaidų optimizavimo empirinį tyrimą.
3. Pateikti vadybinius sprendimus UAB „Omniteksas“ veiklos išlaidoms optimizuoti, remiantis valdymo apskaita.
Bakalauro baigiamasis darbas susideda iš trijų dalių. Pirmoje darbo dalyje pateikta bendra informacija apie bendrovę UAB „Omniteksas“ bei aprašyta esama įmonės vidinių ir išorinių veiksnių situacija. Analizuojant išorių veiksnius – pateikta rinkos augimas bei dydis, trikotažo gaminių rinkoje Lietuvoje bei Skandinavijos šalyse. Šiai rinkai turi įtaka ne tik ekonomikos aplinka, bet ir kitos makroaplinkos. UAB „Omniteksas“ siekia ko aukštesnės kokybės savo gaminiaims, taip pat atsižvelgia į aplinkos apsaugą. Norint, iškelti problemą buvo atlikta SWOT analizė kuri padėjo identifikuoti problemą. Iškeltai problemai išnagrinėta valdymo apskaitos teorija.
Antroje dalyje aprašytas empirinis tyrimas. Pateikiami tyrimo duomenys, kurie buvo surinkti iš bendrovės finansinio skyriaus, pagrindinis dokumentas buvo „Didžioji knyga“ 2006-2008 metų. Surinkti duomenys buvo suklasifikuoti pagal gamybines ir negamybines išlaidas, jos dažnai vadinamos veiklos išlaidomis. Toks išlaidų suklasifikavimas leido išanalizuoti veiklos išlaidas, kurias UAB... [toliau žr. visą tekstą]The purpose of the work is to give possible solutions how optimize operating cots for Joint-stock company „Omniteksas“ in virtue of the principles of management accounting. The task of this work: 1. To accomplish the Joint-stock company „Omniteksas“ analysis of internal and external factors. 2. To accomplish empirical resarch of UAB "Omniteksas" Operating Costs' Optimization. 3. To propose how to optimize operating costs of for -stock company „Omniteksas“, by the management accounting. The final bachelor work consists of three parts. In the first part of work the general information about the company „Omniteksas“ is represented and current internal and external firm situation is described. Analyzing external factors there were proposed the market growth and size of tricot market in Lithuanian and Scandinavian countries. The influence on this market comes nor only from economic environment but also from other environments. Their aspiration is for high quality to the tricot and they care for environment protection. To identify the main problem the SWOT analysis was done and the theory of managerial accounting was analysed. In the second part consists of an empirical resarch. The data for this research was taken of the company’s financial department, the main paper was “Big book” of 2006-2008. All the information about costs was classified to production and nonproductive costs, which are often called operating cots. This classification let us to analyze the operating... [to full text]
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Pokorná, Jitka. "Využití controllingu v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-442963.
Повний текст джерелаАнотація:
The aim of this thesis is to assess the current state of controlling and its function in a real company. The theoretical part serves as a starting point for understanding real processes in the company. The practical part first introduces the selected company and analyzes the current situation focused on planning (budgeting), evaluation and reporting, forecasting, managerial accounting, methods of determining overhead costs and methods of calculations. Following this analysis, an evaluation of the state of controlling in the company is created and suggestions for improvement in the area of cost management are compiled.
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Filgas, Alexandr. "Návrh systému manažerského účetnictví společnosti SIINEKO Engineering s.r.o." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-192012.
Повний текст джерелаАнотація:
The objective of the thesis is to design a management accounting system for a manufacturing company operating in the construction industry. As part of the proposed system new economic and cost structure will be created and described. Furthermore, the principles of valuation of internally transfered outputs will be based on a new system of transfer prices which will help to set up an internal profit and loss analysis for each cost center. Last part of the thesis is dedicated to problematics of calculation in which cost allocation principles will be described and displayed in a form of a custom made calculation formula.
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Böhnisch, Petra. "Kalkulationsarbeit: Eine subjektorientierte Untersuchung zur kalkulativen Praxis in ausgewählten deutschen Industriekonzernen." Universitätsverlag Chemnitz, 2019. https://monarch.qucosa.de/id/qucosa%3A70867.
Повний текст джерелаАнотація:
Die Forschungsarbeit untersucht aus einer interdisziplinären Perspektive den individuellen „Umgang“ mit kalkulativen Praktiken und der kalkulativen Praxis in ausgewählten deutschen Konzernen der Metall- und Elektroindustrie. Zur Beschreibung, dessen, was unter „Umgang“ zu verstehen ist, wird zunächst der am Subjekt orientierte Handlungsbegriff „Kalkulationsarbeit“ theoretisch konzeptualisiert und anschließend auf Basis qualitativer Daten empirisch konkretisiert. Die Arbeit vollzieht damit einen Perspektivwechsel. Denn bisher standen im Forschungsfeld einerseits die mit Controlling in Zusammenhang stehenden Mechanismen sowie deren Formung zu einem subjektivierenden und disziplinierenden Regime und andererseits die Durchsetzung der Mechanismen sowie die Folgen für die Handelnden im Fokus. Über eine subjektnahe und explorative Herangehensweise werden die Mechanismen hier jedoch explizit aus dem Blickwinkel der Handelnden rekonstruiert. Dabei wird aufgezeigt, wie die Handelnden auf Basis einer zunächst affirmativen Haltung die Mechanismen individuell interpretieren, kritisieren und auch brechen können.:1. Einleitung und Problemstellung
2. Theoretische Rahmung
3. Empirische Untersuchung
4. Zusammenführung der empirischen Ergebnisse und Diskussion
5. AusblickThe research project investigates from an interdisciplinary perspective the individual ' way of dealing ' with calculative practices and the calculative practice in selected German corporations in the metal and electrical industry. In order to describe what is meant by 'dealing', the concept of 'calculative work', which is oriented towards the subject, is first conceptualized theoretically and then concretized empirically on the basis of qualitative data. The work thus undergoes a change of perspective. This is because the research field has so far focused, on the one hand, on the mechanisms associated with controlling and their shaping into a subjectivizing and disciplining regime and, on the other hand, on the enforcement of the mechanisms and the consequences for the subjects. By means of a subject-oriented and explorative approach, however, the mechanisms are explicitly reconstructed from the perspective of the subjects. It is shown how the subjects can individually interpret, criticize, and even break the mechanisms on the basis of an initially affirmative attitude.:1. Einleitung und Problemstellung 2. Theoretische Rahmung 3. Empirische Untersuchung 4. Zusammenführung der empirischen Ergebnisse und Diskussion 5. Ausblick
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Najman, Michal. "Využití manažerského účetnictví ve společnosti Meteopress." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-15348.
Повний текст джерелаАнотація:
This thesis describes a meteorological products market from one company's perspective. It describes inner organization of this meteorological company, its costs, profits and price creation. Thesis lists and describes contemporary management accounting methods and applies them to the decision making of such small company. The research part describes possibilities of applying management accounting methods and valuates the usability of such methods in this particular company.
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Arvidsson, Mikaela, and Frida Wilenius. "Värdet av investering i kompetensutveckling : En fallstudie på GKN Aerospace Sweden AB, en högteknologisk tillverkningsindustri." Thesis, Högskolan Väst, Avd för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:hv:diva-6597.
Повний текст джерелаАнотація:
Personalen är företagens viktigaste tillgång är ett vanligt förekommande uttryck och kompetens anses idag utgöra en förutsättning för goda resultat och framgång (Björklund & Holmqvist, 1999; Johansson & Johrén, 2011). Det kan dock vara svårt att konkretisera ökade kunskaper i samband med utbildning, vilket kräver en diskussion angående hur verksamheten och medarbetare påverkas. Få organisationer har idag strukturerade system att spåra och upptäcka det värde och de positiva effekter som en investering i kompetensutveckling kan medföra (Chong et al., 2000). GKN Aerospace Sweden AB arbetar aktivt med ett utbildningsverktyg för kompetensutveckling som benämns "Training Days". Syftet med dessa utbildningsdagar är att med hjälp av interna lärare utbilda personalen för att höja kompetensnivån och för att uppmuntra till kunskapsutbyte. Syftet med studien är att ta fram en föreslagen beräkningsmodell för investering i kompetensutveckling samt undersöka vilka effekter som dessa interna utbildningsdagar ger, både ur ett individperspektiv och ett organisatoriskt perspektiv. Studien består av ett kvalitativt och tolkande synsätt, där metoder för datainsamling utgörs av informantintervjuer och enkätundersökning. Tanken med "Training Days" och interna lärare syftar att alla ska kunna dela med sig av kunskap, då det finns mycket kompetens inom organisationen. Konceptet innebär att medarbetare utbildar andra medarbetare, vilket leder till att företaget "tankar ur" kunskap från nyckelmedarbetare till övriga anställda. Resultatet och slutsatserna från studien visade att kunskapen och informationen från "Training Days" var värdefull och bidrog med att förbättra deltagarnas arbete och ledde främst till mer generell kunskap men även mer fördjupad kunskap. Den modell som valts att appliceras på konceptet är bottom-line vilken enligt Smith (2004) är en modell av utvärderingskaraktär som kompletteras med monetära mått där fokus i metoden ligger på att bedöma effekterna av investeringar på deltagarnivå. Effekterna från dessa utbildningsinsatser anses för medarbetarna vara ökad effektivitet, förbättrad arbetsprestation samt förbättrad arbetskvalitet. Ur ett organisatoriskt perspektiv erhålls en konkurrensfördel då medarbetarna besitter en djup och generell kunskap, samt att det för-modligen har en viss påverkan på företagets ekonomiska resultat och framgångThe staff is the company’s most important asset is a common expression and compe-tence is considered today as a condition for good results and success (Björklund & Holmqvist, 1999; Johansson & Johrén, 2011). It can though be difficult to concretize increased knowledge in education, which requires a discussion of how the business and employees are affected. Few organizations today have structured systems to track and discover the value and the positive impact that an investment in competence development may entail (Chong et al., 2000). GKN Aerospace Sweden AB is actively working with a training tool for competence development called the "Training Days". The purpose of these training days is that with the help of internal trainers educate the staff to raise skills and to encourage the exchange of knowledge. The purpose of this study is to develop a proposed calculation model for investment in competence development and to study the effects that these internal training days provide, both from an individual perspective and an organizational perspective. The study consists of a qualitative and interpretive appro-ach, in which methods of data collection consists of informants interviews and a survey. The idea of the "Training Days" and internal trainers aims that everyone can share their knowledge, because there is a lot of expertise within the organization. The concept means that employees train other employees, resulting that the company pass on knowledge of key employees to other employees. The results and the conclusions from the study showed that knowledge and information from the "Training Days" was valuable and contributed to improve the participants’ work and led mainly to more general knowledge but also more in-depth knowledge. The model applied to the concept is the bottom-line which according to Smith (2004) is a model of evaluation character, supplemented by monetary measures where the focus of the method lies in determining the effects of investments on a participant level. The effects of these educational interventions considered for the employees to be increased efficiency, improved job performance and improved work quality. From an organizational perspective obtains a competitive advantage as employees possess a deep and general knowledge, as well as it presumably have some impact on the company’s financial performance and success
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Jasiūnaitė, Reda. "Valdymo apskaitos modelis vidutinio dydžio gamybinėje įmonėje." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2014. http://vddb.library.lt/obj/LT-eLABa-0001:E.02~2010~D_20140625_185104-12881.
Повний текст джерелаАнотація:
Anksčiau vadybininkai, spręsdami strateginius ir einamuosius įmonės veiklos klausimus, naudojosi finansine apskaita. Tačiau finansinės apskaitos dokumentai pateikia pernelyg apibendrintus duomenis apie įmonės veiklą ir neleidžia susieti daromų sprendimų gamybos bei pardavimų srityje su gaunamu veiklos rezultatu. Vadovui sprendimams priimti reikalingą informaciją teikia įvairūs šaltiniai. Pagrindinis iš jų – įmonėje įdiegta valdymo apskaitos sistema, kurioje sukaupti ir apdoroti duomenys pateikiami įmonės rengiamose vidaus ataskaitose. Valdymo apskaita yra specifinė kiekvienoje įmonėje, tačiau tam tikroms įmonių rūšims pagal dydį ir veiklą galima išskirti būdingus bendrus metodus bei taisykles. Lietuvoje vyrauja mažos ir vidutinės įmonės, tačiau lietuvių autorių (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), rašančių valdymo apskaitos klausimais, darbuose valdymo apskaitos sistemų bruožai yra nagrinėjami bendrai, nepabrėžiant, kurie iš jų tinkamiausi ir geriausiai pritaikomi mūsų šalies įmonėse. Taigi šiame darbe siekiama išskirti pagrindinius valdymo apskaitos sistemos bruožus vidutinio dydžio gamybinėje įmonėje. Tyrimo objektas – valdymo apskaita vidutinio dydžio gamybinėje įmonėje. Tyrimo tikslas – išnagrinėjus galimybes praktiškai taikyti valdymo apskaitos teorines nuostatas sudaryti optimalų valdymo apskaitos modelį efektyviam veiklos vykdymui vidutinio dydžio gamybinėje įmonėje. Tikslui pasiekti iškelti tokie svarbiausi... [toliau žr. visą tekstą]Previously, in order to solve company’s strategic and current problems, managers were using financial accounting data. Unfortunately, financial accounting propose too general data, how company works, and does not allow to relate decisions in manufacturing and selling with the company’s work results. When the manager needs to make a decision, the information he gets from different sources. The main is – company’s management accounting, where stored and proceeded data are given in company’s internal reports. In every company management accounting has it‘s specifics, but according to company’s measures and activities you can separate general methods and rules. In Lithuania the most common are small and medium companies, unfortunately Lithuanian authors (J. Mackevičius, 2003; A. Jurkštienė, 2002; I. Zabielavičienė, 2005; V. Jagminas, 2006 ir kt.), who are writing about management accounting, review the main features of management accounting system in very general way and do not define witch of them is the most proper and adopted in Lithuanian companies. In this paper I will try to separate the main features of management accounting system in medium company. Research object – management accounting in medium manufacturing company. Purpose of research – to make an optimal management accounting model for effective development of medium manufacturing company, after opportunities to apply management accounting theoretical aspects were explored. The main goals: • to describe definition... [to full text]
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Heroudek, Jiří. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2011. http://www.nusl.cz/ntk/nusl-222907.
Повний текст джерелаАнотація:
This Master‘s thesis is focused on cost analyses and cost management in FEI Company. Theoretical part describes basic and advanced cost model and their usage for efficient cost management. Practical part deals with analyses of calculation method for standard costing and life cycle costing. As a part of these analyses, some recommendations are provided to make cost calculations more accurate.
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Vrána, Martin. "Návrh vnitropodnikového informačního systému ve firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221548.
Повний текст джерелаАнотація:
Master's thesis deals with the intradepartmental informative system in firm Pavel Šálek. The work includes the analysis of current state and the suggestions to implementation of new intradepartmental informative system to achieve improvement in the sphere of intradepartmental leading.
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Youssef, M. M. "Calculating accounting prices for Egypt." Thesis, City University London, 1985. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.354905.
Повний текст джерела
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Моцик-Піроженко, А. О. "Облік і контроль розрахунків по заробітній платі (на прикладі ТОВ «Енергопрофі»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Motsyk-Pirozhenko.pdf.
Повний текст джерелаАнотація:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються економічна сутність заробітної плати, її види та форми, нормативно-правова база та дискусійні питання. Надано економічну характеристику ТОВ «Енергопрофі» та проаналізовано основні показники діяльності підприємства. Розглянуто теоретичне узагальнення та надано практичні рекомендації з удосконалення методики обліку, аудиту та аналізу розрахунків з оплати праці на досліджуваному підприємстві. Проведено аналіз складу і динаміки фонду оплати праці і ефективності використання робочої сили. Запропоновано доповнити Правила трудового розпорядку положеннями стосовно обліку оплати праці робітників у відрядженнях у частині їх максимального терміну й порядку розрахунку,доповнити положеннями стосовно дистанційної роботи в умовах встановлення карантину. Створити Графік роботи у розрізі кожного працівника на місяць, додати до робочого плану рахунків субрахунку 663 «Розрахунки за іншими виплатами». Надано рекомендації , щодо створення резервів оплати відпусток та введення його облік на рахунку 471, привести кадровий облік відпусток до вимог законодавства.
The economic characteristics of Energoprofi LLC are given and the main indicators of the enterprise activity are analyzed. Theoretical generalization is considered and practical recommendations on improvement of a technique of the account, audit and the analysis of calculations on payment of work at the investigated enterprise are given. An analysis of the composition and dynamics of the payroll and the efficiency of labor use. It is proposed to supplement the Rules of labor regulations with provisions on the accounting of wages of workers on business trips in terms of their maximum term and order of calculation, to supplement the provisions on remote work in quarantine. Create a work schedule in the context of each employee for the month, add to the work plan accounts subaccount 663 "Settlements for other payments". Recommendations are given on the creation of reserves for the payment of holidays and the introduction of its accounting on account 471, to bring the personnel accounting of holidays to the requirements of the legislation.
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Hortová, Miluše. "Řízení nákladů v podniku PBS Velká Bíteš, a.s." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223678.
Повний текст джерелаАнотація:
The diploma thesis is focused on cost control management in a manufacturing company. The diploma thesis deals with the calculation of product. It describes existing system of calculations and on the basis of theoretical knowledge suggest effective solutions. This solution should help to find hidden costs.
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Stehlík, Martin. "Návrh ekonomického informačního systému." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2010. http://www.nusl.cz/ntk/nusl-222479.
Повний текст джерелаАнотація:
The master´s thesis applies theoretic knowledge of the manager accounting into the practical life of enterprising of the firm Elektro Sochor, Ltd. This thesis includes suggestion intradepartmental economic system of firm, which is able to ensure following of inside economic actions in frames system of intradepartmental economic center, calculations a budget system.
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Danišová, Kateřina. "Právní, účetní a daňové aspekty odměňování zaměstnanců." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-16832.
Повний текст джерелаАнотація:
Diploma thesis deals with wage issues in the private sector in the Czech Republic. Its aim is to provide a comprehensive picture of the most important aspects related to calculation of salary components and their capture in double-entry accounting. Attention is also paid to insurance and taxation that are very closely assciated with it. The indiviual chapters solve the issue from the legal, accounting and tax view. The last chapter is devoted to a comprehensive example that illustrates the calculation of wages to be paid with regard to possible situations such as a overtime, standby duty, holiday, temporary incapacity or business trip.
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Yip, Anna. "Constructing a new calculative regime : accounting reform in China." Thesis, University of Oxford, 2000. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.325026.
Повний текст джерела
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Yablonskyy, Yevhen. "Řízení nákladů v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2012. http://www.nusl.cz/ntk/nusl-223677.
Повний текст джерелаАнотація:
The diploma thesis is focused on costs, calculation and primarily analysis of calculation systems and formula. The thesis is divided into two main parts – theoretical and practical part. The theoretical part is focused on explanation between financial and management accounting, description of basic terms and expense classification. Attention is given to system of calculation, its items, and calculation formula. Mention belongs to modern access of calculation – ABC. Practical part is focused on company Prefa Brno a.s., which main part of business is production and sale of building products and components. Shortly is mentioned characteristic of company, its history, present, sales and SWOT analysis. The main orientation of diploma thesis is on calculation system of the company, its descrtiption, methods of set-up and anylysis. Closing part of thesis includes summary of basic pieces of knowledge from analysis of calculation formula (system), which is compared with method of target casting, which belongs to modern methods of strategic management accounting. In the last part is given calculation in the case of additional item of material rate and quantification of impacts.
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Fürbachová, Helena. "Mzdové účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2011. http://www.nusl.cz/ntk/nusl-114174.
Повний текст джерелаАнотація:
The graduation thesis is focused on payroll accounting according to valid legislation of year 2012.The aim was to explain the payroll in the business sector with regard to labor regulations, the finance accounting, social insurance and health insurance, income tax from employment. The graduate thesis is based on the assumption that the employees working under the same conditions of employment with the same-time and with the same wage conditions have the same net salary to be paid. Chapters are devoted to the issue of labor relations, the calculation of net earnings, deductions for health and social insurance, taxation and payroll deductions from wages. The original assumption was not clearly confirmed, because to the calculation of net earnings enter a number of aspects.
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Железнова, А. І. "Відображення в обліку та аналіз собівартості пасажирських перевезень". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/76697.
Повний текст джерелаАнотація:
Досліджено порядок обрання методу обліку витрат та калькулювання собівартості в залежності від виду діяльності підприємства, характеру та структури підприємства. Запроповано створити внутрішні нормативні документи для ведення управлінського обліку та модель контролю за витратами діяльності.Исследовано порядок применения метода учета расходов и калькулирования себестоимости в зависимости от видов деятельности предприятия, характера и структуры предприятия. Предложено создать внутренние нормативные документы управленческого учета и модель контроля за расходами деятельности.
The procedure of choosing the method of cost accounting and costing depending on the type of activity of the enterprise, the nature and structure of the enterprise is investigated. It is suggested to create internal normative documents for management accounting and model of control over activity costs.
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Mansouri, Baya. "Normes internationales élargies et dépassement du calcul de la valeur." Thesis, Bordeaux, 2015. http://www.theses.fr/2015BORD0101/document.
Повний текст джерелаАнотація:
Dans le processus de la mondialisation, les États ont libéré les échanges et créé les marchés tantcommerciaux que financiers. Les entreprises désormais exposées à une concurrence au niveau dela planète excellent dans des innovations technologiques de production et de commercialisation,d’information et de communication. L’État, le marché-Échange et l’Entreprise cristallisent chacundans ce nouveau monde, une institution. L’existence de chacune implique l’existence des deuxautres. Cette triple implication forme une structure originale appelée ‘‘tiercéïté’’, dite les ‘‘3 E’’.La redéfinition de l’entreprise comme institution suppose donc la redéfinition de la valeur qu’ellecrée. Cette dernière cesse d’être la valeur fixe rétrospective d’une quantité volumique. Elle devientune valeur en mouvement prospective d’une qualité quantifiée du management stratégique intégré.De nouvelles règles comptables règlent celui-ci : les normes comptables internationales élargies.Ces règles exigent des entreprises cotées à produire une valeur de régénération et desurrégénération ou ‘‘profit’’ alignées sur un pouvoir d’achat constant. Pour ce faire, lemanagement stratégique intégré implique de nouveaux comportements de gestion. Ceux-ciabandonnent le calcul arithmétique classique fondé sur l’addition et la soustraction pour lesremplacer par une méthode heuristique de calcul de relations : ‘‘la méthode comptableconditionnelle normative.’’ Ces nouveaux comportements de gestion mobilisés par cette méthodeheuristique pour assurer la nouvelle valeur en mouvement et prospective deviennent le ‘‘compte’’de la comptabilité IFRS de l’entreprise dont la finalité est de : ‘‘mesurer la réalité de la richesseprédictive pour se souvenir ’’(en référence à l’Échange visant la valeur), ‘‘mesurer pour agir’’(enréférence à l’Entreprise visant l’activité) et ‘‘mesurer pour partager’’ (en référence à l’État visant levivre-ensemble)In the process of globalization, the States released the exchanges and created the markets as wellcommercial as financial. Companies from now on exposed to a competition on the excellent levelof planet in technological innovations of production and marketing, information andcommunication. The State (Etat), the Market-Exchange and the Enterprise crystallize each one inthis new world, an institution. The existence of each one implies the existence of both others. Thistriple implication forms an original structure called « thirdness » (tierceité), said the « 3 E ». Theredefinition of the Enterprise as institution thus supposes the redefinition of the value that itcreates. This last cease to be the retrospective fixed value of a voluminal quantity. It becomes aprospective value moving of a quantified quality of integrated strategic management. Newcountable rules regulate this one : widened international countable standards. These rules requirefor the enterprises those dimensions to produce a value of regeneration and breeding or « profit »aligned on a constant purchasing power. With this intention, integrated strategic managementimplies new behaviors of management. Those give up traditional arithmetic calculation founded onthe addition and the subtraction to replace them by a heuristic method of calculation ofrelations : « Conditional Normative Accounting Method ». These new behaviors of managementmobilized by this heuristic method to ensure the new value moving and prospective become the« account » of the accounting IFRS of the Enterprise whose finality is of: « to measure the realityof the predictive richness to remember » (in reference to the Exchange aiming at the Value), « tomeasure to act » (in reference to the Enterprise aiming at the Activity) and « to measure to divide »(in reference to the State (Etat) aiming at the Live well-offness together)
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Navale, Sanket Sunil. "Accounting for temperature and local structure in atomistic calculations of interface free energies in metals." Thesis, Massachusetts Institute of Technology, 2017. http://hdl.handle.net/1721.1/113929.
Повний текст джерелаАнотація:
Thesis: Ph. D., Massachusetts Institute of Technology, Department of Materials Science and Engineering, 2017.This electronic version was submitted by the student author. The certified thesis is available in the Institute Archives and Special Collections.
Cataloged from student-submitted PDF version of thesis.
Includes bibliographical references (pages 175-193).
Interfaces are ubiquitous in crystalline materials and they predominantly govern the properties of metals at nanoscale. Free energy is the most significant characteristic of an interface that determines its behavior and other properties. However, interfaces have an internal structure with nanoscale features that gives the interface free energy, a location dependent variation. The interface free energy is also expected to depend on temperature, especially for entropy stabilized phases such as liquids. I present methods for calculating location-dependent energies for solid-state interfaces and temperature-dependent free energies for solid/liquid interfaces using atomistic models. I demonstrate these methods on CuNbHe and AlGa models due to the importance of location- and temperature-dependence of interface energies in these systems. My analysis sheds light on interfacial He precipitation in CuNb composites and on Ga permeation through grain boundaries (GB) in Al. Based on the Gibbsian definition of excess interface energy, I develop a method to compute location dependent energy of solid/solid interface from atomic level energies and apply it to characterize four different Cu/Nb interfaces and several GBs of Al. The solid-state interface energies are indeed location-dependent and vary at the length scale of few nanometers. For any particular interface, the variation in the energies spans a range of ś100% of its average energy. The higher energy regions correspond to the underlying misfit dislocation network of the semicoherent interfaces. I compute the stress of solid/liquid interface from capillary pressure of the interface using the Young-Laplace equation and then derive its free energy. Applying this method to Cu/He and Nb/He interfaces, I find that these interface energies are dependent on He pressure and interface curvature but not explicitly on temperature. I fit analytical expressions for these interface free energies and study the impact of their curvature dependence on He cluster growth. For instance, the incorporation of curvature dependence of metal-He interface free energies accounts for a decrease of up to 1GPa in the pressure required to punch out a dislocation from the bubble into the metal. Al/Ga interface energy is found to be negative, implying that Ga can spread on all Al surfaces and GBs. The computed interface energies may be used to predict the distribution of He precipitates at CuNb interfaces while interface energies for AlGa shed light on the crystallographic character-dependence of Ga permeation through Al GBs. These results may be directly incorporated into phase field models of He behavior in CuNb composites and Ga behavior at Al GBs.
by Sanket Sunil Navale.
Ph. D.
36
Nama, Venkateswwaralu Yeswanth. "Theorizing accounting and other [calculative] practices in private equity : experimenting with Schatzki's 'site' ontology." Thesis, Aston University, 2014. http://publications.aston.ac.uk/24382/.
Повний текст джерелаАнотація:
This thesis contributes to social studies of finance and accounting (Vollmer, Mennicken, & Preda, 2009) and the practice theory literatures (Feldman & Orlikowski, 2011) by experimenting (Baxter & Chua, 2008) with concepts developed by Theodore Schatzki and demonstrating their relevance and usefulness in theorizing and explaining accounting and other organizational phenomena. Influenced by Schatzki, I have undertaken a sociological investigation of the practices, arrangements, and nexuses forming (part of) the social ‘site’ of private equity (PE). I have examined and explained the organization of practices within the PE industry. More specifically, I have sought to throw light on the practice organizations animating various PE practices. I have problematized a particular aspect of Schatzki’s practice organization framework: ‘general understanding’, which has so far been poorly understood and taken for granted in the accounting literature. I have tried to further explore the concept to clarify important definitional issues surrounding its empirical application. In investigating the forms of accounting and control practices in PE firms and how they link with other practices forming part of the ‘site’, I have sought to explain how the ‘situated functionality’ of accounting is ‘prefigured’ by its ‘dispersed’ nature. In doing so, this thesis addresses the recent calls for research on accounting and control practices within financial services firms. This thesis contributes to the social studies of finance and accounting literature also by opening the blackbox of investment [e]valuation practices prevalent in the PE industry. I theorize the due diligence of PE funds as a complex of linked calculative practices and bring to fore the important aspects of ‘practical intelligibility’ of the investment professionals undertaking investment evaluation. I also identify and differentiate the ‘causal’ and ‘prefigurational’ relations between investment evaluation practices and the material entities ‘constituting’ those practices. Moreover, I demonstrate the role of practice memory in those practices. Finally, the thesis also contributes to the practice theory literature by identifying and attempting to clarify and/or improve the poorly defined and/or underdeveloped concepts of Schatzki’s ‘site’ ontology framework.
37
Šimonová, Michala. "Řízení nákladů a kalkulace v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222240.
Повний текст джерелаАнотація:
This diploma thesis proposes the use of business intelligence working above complex economic system in a real joint-stock company for planning, cost management of cost centers and job orders and for control of managerial accounting in relation between cost centers and job orders. Furthermore thesis resolves the problems of data transition to the new information system to ensure the complexity of data entry to business intelligence.
38
Hromádková, Simona. "Efektivní řízení nákladů ve firmě Bosch Diesel s.r.o." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221481.
Повний текст джерела
39
Malínková, Lenka. "Studie nákladů na dopravu v distribuční firmě." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221472.
Повний текст джерелаАнотація:
The master´s thesis deal with transportation costs occurred in distribution company. It analyses both the evidence and monitoring of the particular costs, and also the range and efficiency of the spent costs. The outcome of my thesis is proposal of the evidence and the methodics for costs´ evaluation during the physical distribution.
40
Afanasieva, Inna, and Karym Benzin. "Features of the formation of accounting policy on expenses for the provision of services." Thesis, National Aviation University, 2021. https://er.nau.edu.ua/handle/NAU/54686.
Повний текст джерелаАнотація:
1. Закон України «Про захист прав споживачів. Закон України. http:
//zakon0.rada.gov.ua/laws/show/1023-12.
2. Пастернак Я.П. Особливості організації обліку витрат діяльності на
підприємствах сфери послуг. Вісник Миколаївського національного
університету імені В.О. Сухомлинського, 2016. Вип. 4. С. 1017-1021. URL:
https://er.chdtu.edu.ua/bitstream/ChSTU/1420/2 .
3. Про затвердження методичних рекомендацій щодо облікової політики
підприємства від 27.06.2013 №635. URL:
https://zakon.rada.gov.ua/rada/show/v0635201-13#Text.
4. Про облікову політику підприємства: Лист Міністерства фінансів
України від 21.12.05 р. № 31-34000-10-5/27793. URL:
http://www.minfin.gov.ua/control/uk/publish/article?art_id=58984&cat_id=34931.
5. Афанас’єва І.І. Формування облікової політики підприємства: теорія і
практика. Вісник Одеського національного університету. Економіка, 2013.
Т18, Вип. 3(1). С. 24-26. URL: http://www.irbis-nbuv.gov.ua/cgi-
bin/irbis_nbuv/cgiirbis_64.exe?I21DBN=LINK&P21DBN=UJRN&Z21ID=&S21REF=10&S21CNR=20&S21STN=1&S21FMT=ASP_meta&C21COM=S&2_S21
P03=FILA=&2_S21STR=Vonu_econ_2013_18_3%281%29__8.
6. Афанас’єва І.І. Регламентація і реалізація облікової політики:
міжнародний та вітчизняний досвід. Вісник Східноукраїнського національного
університету імені Володимира Даля, 2014. № 1 (208). С. 13-16. URL:
file:///D:/%D0%97%D0%B0%D0%B3%D1%80%D1%83%D0%B7%D0%BA%D
0%B8/VSUNU_2014_1_5%20(5).pdfFeatures of the service sector that affect the organization of cost accounting are considered. The elements of the accounting policy for the costs associated with the provision of services, the factors influencing the choice of the method of calculating the cost of services are identified.
41
Смазчук, М. В. "Облік і контроль розрахунків з оплати праці (на прикладі ТОВ «Савранський завод продовольчих товарів»)". Thesis, Одеський національний економічний університет, 2020. http://dspace.oneu.edu.ua/jspui/handle/123456789/12405.
Повний текст джерелаАнотація:
У роботі розглядаються теоретичні аспекти обліку та внутрішнього контролю розрахунків з оплати праці.
Проаналізовано фінансово-економічну діяльність і стан діючої системи обліку та внутрішнього контролю розрахунків з оплати праці на підприємстві ТОВ «СЗПТ».
Запропоновано рекомендації щодо удосконалення обліку та впровадження внутрішнього контролю розрахунків з оплати праці, обґрунтовано доцільність даних пропозицій на підприємстві ТОВ «СЗПТ».Thesis consists of three chapters. Object of study is processes of accounting and control of payroll calculations by the example of Savran Foodstuffs factory LLC. Thesis deals with theoretical aspects of accounting and internal control of payroll calculations. Author analysis the financial and economic activity, the state of current system of accounting and internal control of payroll calculations at the enterprise «Savran Foodstuffs factory LLC».
42
Šimanová, Lucie. "Mzdové účetnictví." Master's thesis, Vysoká škola ekonomická v Praze, 2009. http://www.nusl.cz/ntk/nusl-11454.
Повний текст джерелаАнотація:
Diploma thesis deals with the issue of payroll accounting. Payroll accounting is modulated by wide range of legislation. The main goal is to create a comprehensive picture of how wages are calculated and what changes in this area occurred in 2007 - 2009. The individual chapters are examples, which tries to introduce the method of calculating wages. In a separate chapter describes how to calculate wages in a particular company.
43
Eisenmenger, Nina, Dominik Wiedenhofer, Anke Schaffartzik, Stefan Giljum, Martin Bruckner, Heinz Schandl, Thomas Wiedmann, Manfred Lenzen, Arnold Tukker, and de Koning Arjan. "Consumption-based material flow indicators - Comparing six ways of calculating the Austrian raw material consumption providing six results." Elsevier, 2016. http://epub.wu.ac.at/6684/1/ECOLEC.pdf.
Повний текст джерелаАнотація:
Understanding the environmental implications of consumption and production depends on appropriate monitoring tools. Material flow accounting (MFA) is a method to monitor natural resource use by countries and has been widely used in research and policy. However, the increasing globalization requires the consideration of "embodied" material use of traded products. The indicator raw material consumption (RMC) represents the material use - no matter where in the world it occurs - associated with domestic final demand. It provides a consumption-based perspective complementary to the MFA indicators that have a territorial focus. Several studies on RMC have been presented recently but with diverging results; hence, a better understanding of the underlying differences is needed. This article presents a comparison of Austrian RMC for the year 2007 calculated by six different approaches (3 multi-regional input-output (MRIO) and 3 hybrid life-cycle analysis-IO approaches). Five approaches result in an RMC higher than the domestic material consumption (DMC). One hybrid LCA-IO approach calculates RMC to be lower than DMC. For specific material categories, results diverge by 50% or more. Due to the policy relevance of the RMC and DMC indicators it is paramount that their robustness is enhanced, which needs both data and method harmonization.
44
Янков, Я. Ю. "Організація обліку та аналізу кредиторської заборгованості". Master's thesis, Сумський державний університет, 2018. http://essuir.sumdu.edu.ua/handle/123456789/71472.
Повний текст джерелаАнотація:
У роботі досліджено економічну сутність та класифікацію кредиторської заборгованості, розглянуто систему організації обліку та аналізу кредиторської заборгованості. Виявлено основні проблемні аспекти стосовно обліку та аналізу кредиторської заборгованості на досліджуваному підприємстві. Розроблено основні шляхи оптимізації кредиторської заборгованості за допомогою вдосконалення процесу обліку та аналізу кредиторської заборгованості на підприємстві.В работе рассмотрено экономическую сущность и классификацию кредиторской задолженности, систему организации учета и анализа кредиторской задолженности. Выявлены основные проблемные аспекты относительно учета и анализа кредиторской задолженности на исследуемом предприятии. Разработаны основные пути оптимизации кредиторской задолженности с помощью совершенствования процесса учета и анализа кредиторской задолженности на предприятии.
The master’s thesis focuses on the essence and classification of payables, considers the system of accounting and analysis of accounts payable. The main problem aspects concerning the accounting and analysis of accounts payable at the investigated enterprise are revealed. The main ways of optimizing payables are developed with the help of improving the accounting and analysis of accounts payable at the enterprise.
45
Мироненко, А. В. "Організація і методика обліку та контролю розрахунків з оплати праці в бюджетних установах". Master's thesis, Сумський державний університет, 2019. http://essuir.sumdu.edu.ua/handle/123456789/75961.
Повний текст джерелаАнотація:
У роботі досліджено теоретичні, методичні та практичні аспекти організації обліку та контролю розрахунків з персоналом. Основною метою цього дослідження є розробка рекомендації щодо покращення обліку та контролю розрахунків з персоналом. Досліджено стан обліку оподаткування розрахунків з персоналом у бюджетній установі.The theoretical, methodological and practical aspects of the organization of accounting and control of calculations with personnel are researched in this work. The main purpose of this study is to develop a recommendation to improve accounting and control of personnel calculations. The state of accounting of taxation of payments with personnel in budgetary institution is investigated.
46
Källås, Stefan, and Li Stridh. "Friskvård som framgångsfaktor." Thesis, University of Gävle, Department of Business Administration and Economics, 2009. http://urn.kb.se/resolve?urn=urn:nbn:se:hig:diva-4528.
Повний текст джерелаАнотація:
De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag.
Most people do agree about the employee’s important role in a company. It is the workers who can influence the companies’ economic situation, when the personnel’s well-being effects the companies’ profitability and efficiency. Many people ask the question why not the employee’s are reported in the company’s account. The aim of this paper is to investigate what have been done in the area of health accounting and discuss a new approach in the work with health care in companies.
47
Привроцька, Н. Т. "Облік, контроль та аналіз розрахунків з оплати праці: організаційно-методичні аспекти та напрямки вдосконалення (на прикладі ТОВ «Телекарт-Прилад»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Pryvrotska.pdf.
Повний текст джерелаАнотація:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються теоретичні аспекти обліку та контролю розрахунків з оплати праці на ТОВ «Телекарт-Прилад». Проаналізовано систему обліку розрахунків за виплатами працівникам на ТОВ «Телекарт-Прилад», організацію синтетичного та аналітичного обліку розрахунків з оплати праці на підприємстві; розраховано та проаналізовано основні показники, які характеризують результати діяльності підприємства; здійснено аналіз його фінансового стану та ефективності використання коштів на оплату праці. Запропоновано напрямки удосконалення обліку і системи контролю на ТОВ «Телекарт-Прилад», зокрема здійснити оптимізацію витрат на оплату праці, переглянути системи оплати праці, удосконалити Положення про оплату праці, створити службу внутрішнього контролю.
The work deals with the theoretical aspects of accounting and control of payroll calculations at «Telekart-Prilad», LLC. Author analysis the system of accounting for payments to employees at «Telekart-Prilad», LLC, the organization of synthetic and analytical accounting of payroll calculations at the enterprise, calculate and analyze the main indicators that characterize the results of the enterprise's activities, analyze its financial condition and the efficiency of using funds for Labor remuneration. Author offers ways of improvement the accounting and control system at «Telekart-Prilad», LLC, in particular, to optimize labor costs, review remuneration systems, improve the regulation on Labor remuneration, and create a separate internal control service.
48
Степаненко, А. П. "Облік, аналіз та контроль розрахунків з оплати праці: нормативне забезпечення та діюча практика (на прикладі ТОВ «Мозаїка»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Stepanenko.pdf.
Повний текст джерелаАнотація:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розкрито теоретичні основи та діюча практика обліку і контролю розрахунків по заробітній платі. Визначено сутність оплати праці, її структура, системи та форми. Розглянуто документальне забезпечення розрахунків з оплати праці, порядок формування бухгалтерського обліку розрахунків з оплати праці на ТОВ «Мозаїка». За результатами аналізу трудових ресурсів пропонуються заходи щодо підвищення ефективності їх використання на досліджуваному підприємстві. Розкрито методичні аспекти внутрішнього контролю розрахунків з оплати праці та запропоновано напрями вдосконалення обліку розрахунків по заробітній платі на вітчизняних підприємствах.
The paper reveals the theoretical foundations and current practice of accounting and control of wage calculations. The essence of wages, its structure, systems and forms are determined. The documentary support of payroll calculations, the order of formation of accounting of payroll calculations for LLC "Mosaic" are considered. Based on the results of the analysis of labor resources, measures are proposed to increase the efficiency of their use in the studied enterprise. Methodical aspects of internal control of payroll calculations are revealed and directions of improvement of payroll accounting at domestic enterprises are offered.
49
Тітова, А. В. "Облік та внутрішній контроль дебіторської заборгованості (на прикладі ТОВ «Вознесенська взуттєва фабрика»)". Thesis, Одеський національний економічний університет, 2021. http://local.lib/diploma/Titova.pdf.
Повний текст джерелаАнотація:
Доступ до роботи тільки на території бібліотеки ОНЕУ, для переходу натисніть на посилання нижчеУ роботі розглядаються теоретичні та практичні аспекти обліку та внутрішнього контролю дебіторської заборгованості на підприємстві Проаналізовано загальну економічну характеристику підприємства, облікову політику, особливості формування синтетичного та аналітичного обліку дебіторської заборгованості, методику внутрішнього контролю дебіторської заборгованості, проведено аналіз дебіторської заборгованості, виконано економіко-математичне моделювання процесів, що впливають на стан рентабельності підприємства. Запропоновано напрями удосконалення обліку та внутрішнього контролю дебіторської заборгованості на підприємстві.
Thesis consists of three chapters. Object of study is the accounting and internal control of receivables at LLC "Voznesens'ka vzuttyeva fabryka". Thesis deals whith theoretical and practical aspects of accounting and internal control of receivables at the enterprise. Author analysis general economic characteristics of the enterprise, accounting policy, features of formation of synthetic and analytical accounting of receivables, methods of internal control of receivables, analysis of receivables, economic and mathematical modeling of processes affecting the profitability of the enterprise. Author offers to directions of improvement of accounting and internal control of receivables at the enterprise.
50
Dewez, Harmony. "Connaître par les Nombres : cultures et écritures comptables au prieuré cathédral de Norwich (1256-1344)." Thesis, Paris 1, 2014. http://www.theses.fr/2014PA010606.
Повний текст джерелаАнотація:
Le développement des comptabilités monastiques au XIIIe et au début du XIVe siècle s’inscrit dans le phénomène d’essor de l’écrit qui accompagne les transformations sociales du Moyen Âge central. Les comptes du prieuré cathédral de Norwich se décomposent en plusieurs séries de comptes manoriaux – les comptes des domaines – et de comptes d’obédienciers – les comptes « domestiques » - qui permettent, à travers une analyse fine de l’organisation et de l’évolution des comptes, d’étudier la façon dont le recours au nouveau medium de l’écrit a catalysé une formalisation et une désambiguïsation des termes de la comptabilité et, à travers cela, a contribué à la naissance d’une pensée comptable. Le rôle de la hiérarchie ecclésiastique dans la diffusion et l’imposition de normes comptables a été réévalué, ainsi que la spécificité des pratiques monastiques, influencées par le développement concomitant de la fiscalité royale et pontificale sur les revenus monastiques. Enfin, tout au long du XIIIe et de la première moitié du XIVe siècle, les moines élaborent différents types de calculs agricoles permettant de contrôler les pratiques des officiers manoriaux à travers une meilleure connaissance des valeurs de l’agriculture. Le développement de ces valeurs reflète une logique économique médiévale, qui repose sur la comparaison entre des valeurs réelles et des valeurs de référence. La notion de valeur est centrale, à la fois pour la comptabilité seigneuriale et pour le calcul des assiettes fiscales, d’où des transferts notionnels entre les pratiques administratives seigneuriales et la mise en place d’une fiscalité institutionnelleThe spread of monastic accounting in the 13th and early 14th centuries is one aspect of the development of pragmatic literacy and of the social transformations of the High Middle Ages. The accounts of Norwich Cathedral Priory are series of manorial and obedientiary accounts. The detailed study of their evolution and organisation reflects how the transfer of oral accounts to the written record has stimulated the specification of the field of accounting. The role of the ecclesiastical hierarchy in spreading norms of accounting has been reassessed, as well as the specificity of monastic accounting practices, which were influenced by the simultaneous development of the royal and papal taxation on ecclesiastical income. In the course of the 13th and early 14h centuries, monks have also developed calculations on agriculture which were meant to control manorial officers through a more accurate knowledge of the value of agricultural produce. The development of these calculations and values illustrates a medieval approach to the economy, founded on the comparison of real and ideal values for the produce of agriculture. The notion of value is central to seigniorial administration, but also to taxation and there have been transfers of logics between these fields