Accounting Of Costs
Mostrando 13-24 de 71 artigos, teses e dissertações.
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13. An essay about the effect of vague accounting standards on the decision making process of auditors
Vague words and expressions are present throughout the standards that comprise the accounting and auditing professions. Vagueness is considered to be a significant source of inexactness in many accounting decision problems and many authors have argued that the neglect of this issue may cause accounting information to be less useful. On the other hand, we can
Publicado em: 20/10/2010
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14. Aplicação do Target Costing e da análise do valor em curso de graduação tecnológica: um estudo multicaso nas Faculdades de Tecnologia Senac de Santa Catarina / Target costing application and analysis of the current value of graduate technology: a study in colleges of technology multicase senac of Santa Catarina
The study aims to evaluate the application of the Target Costing and Value Analysis in managing costs of undergraduate courses of Proceedings Management of the Colleges of Technology SENAC Santa Catarina. We conducted exploratory research, a quantitative approach and the application of a plurality of procedures for data collection, especifically, bibliograph
IBICT - Instituto Brasileiro de Informação em Ciência e Tecnologia. Publicado em: 19/10/2010
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15. Controles gerenciais e decisões em organizações do segmento de saúde
This dissertation has as intention to analyze the existing relationships between Use of the Management Control System, Organizational Learning, Decisions and Performance in hospital organizations. The dimension Use is consecrated by the typology proposal for Simons (2000) in Diagnostic Use and Interactive Use. Diagnostic use is the traditional use of the Man
Publicado em: 2010
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16. Uma contribuição na identificação dos custos ocultos na produção de uma indústria de cerâmica
O objetivo geral desta pesquisa foi verificar se as metodologias SAPROV (Sistema de Avaliação da Produtividade Vetorial) e IMPM (Medida de Desempenho Global de Produção) eram adequadas para identificação de custos ocultos em uma planta industrial produtiva de cerâmica, e posteriormente, descrever os elementos de custos ocultos presentes no processo de
Publicado em: 2009
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17. A política de financiamento do ensino médio público no período de 1996 a 2006
This study was to examine the financing policy of the public high school education in Brazil from the period of 1996 to 2006, in which educational policy went through intense process of changes. Examining the public policy of financing education is essential to reveal how the State prioritizes and is committed to the provision, maintenance and development of
Publicado em: 2009
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18. Controllership practices adopted by major banks in Brazil in light of a basic conceptual structure of controllership / A prática da controladoria nos maiores bancos que operam no Brasil à luz de uma estrutura conceitual básica de controladoria
Improving management practices and processes has become an essential need for banks operating in Brazil, due to the fast-paced evolution of the economic activities and the credit market. In this context, Controllership, as well as the information it provides, has gained increased importance and prominence within financial institutions. In this sense, the mai
Publicado em: 2009
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19. Corporate interest rate risk management with derivatives in Australia: empirical results
Financial and insurance theories explain that large widely-held corporations manage corporate risks if doing so is costective to reduce frictional costs such as taxes, agency costs and financial distress costs. A large number of previous empirical studies, most in the U.S., have tested the hypotheses underlying corporate risk management with financial deriva
Revista Contabilidade & Finanças. Publicado em: 2008-04
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20. Um estudo sobre características das informações de custos no âmbito do sistema de informação contábil financeiro e gerencial: considerações teóricas sobre a necessidade de harmonização conceitual / A study about the characteristics of cost information within the information system accounting and financial management: theoretical considerations about the need for harmonization conceptual
Around the Accounting of costs, of the systems of costs and of the methods of costing exist few theoretical bases effectively established, factor that facilitates the appearance of divergences of some natures. In this direction, this study aims at to evidence conflicting conceptual aspects that evidence the necessity to develop a set of specific basis for th
Publicado em: 2008
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21. Uma investigaÃÃo do uso da contabilidade de custos em instituiÃÃes hospitalares de Teresina (PI) / An inquiry of the use of the accounting of costs in hospital institutions of Teresina (PI)
Although the hospital has, among its characteristics, the commitment with the societyâs health, such fact does not make it lose its business entity character. In order to remain in the competitive market, health organizations need a well-elaborated costs system that makes them know their reality and provides conditions for negotiation with their customers,
Publicado em: 2008
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22. Sistema de custos ABC: um marco referencial na aplicaÃÃo ao Detran-AL
This dissertation identifies on the literature the elements that guide and evidences the cost system ABC to be used in DETRAN-AL as a management tool, making capable the optimization of the available resources and analysis of costs-benefits. The methodological proceedings adopted for this study required that the costs were separated. The adopted methodologic
Publicado em: 2008
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23. Preço de transferência no Brasil e os impactos nas demonstrações financeiras
Until the end of 1.996, the Brazilian legislation did not regulate the transactions of importation and exportation related to companies from overseas. However, with the law number 9.430/96, January 1st, 1.997, the legislation for tax return regulated for the first time the issue about the cost for international transferring of goods, services, rights and int
Publicado em: 2008
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24. Analysis of costs of competitors: exploration study in pulp and paper industry / Análise de custos de concorrentes: estudo exploratório no setor de celulose e papel
The present study aimed to show the possibility of built a Competitors Cost Analysis through Financial Reporting. This work explored, in a study between four companies of Pulp and Paper Sector, in Brazil, the possibility of Financial Reporting usage as a tool for Competitors Cost Analysis. In a first moment, on a qualitative study, the companies main element
Publicado em: 2008