The last two decades were marked by rationalization and optimization measures in many industrial companies. Optimizing operational logistics plays a particularly important role. Adjustments changes internal are delicate, as this area key role the value chain due to timely supply of raw materials resources, while often have great potential for cost savings. This article addresses issue control t...

This paper introduces the responsibility cost control system installed at Han Dan Iron and Steel Company in the People’s Republic of China. The Company has adopted a series of management accounting techniques or procedures in its cost control system, including target costing, responsibility accounting, standard costing, flexible budgeting, internal transfer pricing, behavior motivation, perform...

Carbon cost management plays the key role in response to carbon market changes. According to the literature review in China and abroad, this paper breaks the limitations of existing literatures which just focus on discussing the concept of carbon cost management and accounting the carbon cost in operating activities. Combined with the management accounting role definition of full participation ...

We develop a theory of how agency conflicts between the shareholders and debt holders of a financial institution, accounting measurement rules, and prudential capital regulation interact to affect the institution’s capital structure and project choices. We show that, relative to a benchmark historical cost regime in which assets and liabilities on the institution’s balance sheet are measured at...

With the rapid development of economy, challenges faced by enterprises are becoming more and severe. In order to enhance core competitiveness themselves, pay attention accounting cost accounting. However, for a long time, have been using traditional costing methods, which greatly hampered enterprises. The Fourier transform (FT) algorithm is commonly used information transformation method, can s...

introduction: one of the basic problems of hospital management is lack of an effective fiscal system, which causes in loose cost control. meanwhile, accounting techniques and economic analyses may help the managers to decide better in planning programs and investing fields. then, it’s time to have a better estimate of health care services costs in our competitive situation for the hospitals, in...