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1.
In the UK, 1950-75 was a lively period in the long-running debates between proponents of absorption and marginal costing. In the nexus of competing interests, management accountants advocated and defended rival costing systems with much vigour and passion. Expressed in the language of the times, these debates were 'battles' in the costing 'war'. We focus on these battles, analysing the various forces that operated upon the combatants, and locate them in the wider costing war. We conclude that no final resolution of the conflict was achieved in the twentieth century, nor is one likely in the foreseeable future. 相似文献
2.
The intrinsic value approach amortizes over the life of the option, the difference between the stock price on the date of the grant and the exercise price of the option. The fair market value approach amortizes over the life of the option, the market value of stock options on the date of the grant. These approaches do not reflect the changes in the option–based compensation cost after the grant date. This paper proposes an economic cost approach that not only adjusts for the changes in the value of the options during its life but also records the issuance of the stock at fair market value on the exercise date. 相似文献
3.
企业要想在激烈的市场竞争中立于不败之地,必须加强管理,而管理的灵魂是以人为本。人本管理是指对管理者对象在自觉地遵守规章制度的基础上,所进行的一种高层次的管理方式。 相似文献
4.
Vassy Reddy Piet Ankiewicz Estelle de Swardt Elna Gross 《International Journal of Technology and Design Education》2003,13(1):27-45
It appears that programme development in technology education is emerging from an atheoretical perspective. This could be attributed to the absence/neglect of conceptual frameworks (philosophical underpinning) in the development of programmes in technology education. This article explores the role of the content dimension of the 'essential features' of technology and technology education in OBE (Outcomes Based Education) related programme development. An instructional programme was developed using criteria derived from the essential features of technology and technology education. In order to gauge learners' experience, in relation to these essential features, a qualitative case study involving 20 learners was undertaken at a College of Education. Engagement with theprogramme proved to be an empowering experience for the learners who had hitherto not had the opportunity to experience a formal programme in technology education. Although it could not be proved conclusively that cognitive development had occurred, positive inter-dependence,shared responsibility, social skills and enhanced learning were evident. The study has shown that criteria derived from the 'essential features' of technology and technology education could serve as a reliable yardstick to measure the extent of learning in relation to these essential features 相似文献
5.
一类企业物流成本核算的M-A模型 总被引:10,自引:0,他引:10
本文在分析和比较任务成本(Mission Costing)与作业成本(Activity-Based Costing)的前提下,将任务成本与作业成本结合起来构建了企业物流成本核算的M-A模型框架.在这个模型框架内,系统地阐述了企业物流成本核算的涵括范围、数据收集来源以及相关物流成本的分配架构等. 相似文献
6.
Activity-based costing (ABC) offers a way to improve performance evaluation by providing estimates of the cost of satisfying sales terms to which a sales representative may agree, such as number of batches in which an order is produced and number of training hours provided to customer employees. It also provides estimates of the cost of resources that a sales representative may use while engaging in marketing activities, such as making sales calls and attending trade shows. Traditional costing, which assumes that costs only vary at the unit level, does not provide estimates of the costs of many of these terms and activities. 相似文献
7.
本文利用正在兴起的企业知识基础观(KBV)来研究建立在供应链生产性活动基础上的企业间合作,重点在于研究企业间知识合作的影响因素。文章从知识基础观入手,剖析了供应链企业间知识合作的具体内容,并结合知识利用效率以及知识合作风险,总结了影响供应链企业间知识合作的基本要素和路径,从而建立了企业间知识合作影响因素的分析框架。 相似文献
8.
Lucie Courteau Jennifer L. Kao Yao Tian 《Journal of Business Finance & Accounting》2015,42(1-2):101-137
This study examines how accrual manipulations affect firm valuation in the years surrounding the passage of the Sarbanes‐Oxley Act (SOX). We compare the absolute percentage pricing errors of RIM and DCF valuation models for a group of US firms suspected to have engaged in accrual manipulations to avoid a small loss or a small earnings decline vs. ‘Normal’ firms matched on industry, year and size. We find that RIM can better estimate intrinsic value than DCF for the matched Normal firms in the pre‐SOX period, but not so for accrual manipulators, and that SOX mitigates the harmful effect of accrual manipulations, completely eliminating the difference in RIM's accuracy advantage over DCF between Normal firms and accrual manipulators. As a further analysis, we redefine Suspect firms as real‐activity manipulators and find a significant across‐group difference in accuracy wedge in both sample periods, implying that SOX has prompted firms to favor real‐activity manipulations over accrual manipulations. 相似文献
9.
本文针对传统成本管理方法存在的局限性,将价值链的思想引入作业成本法,用价值链分析帮助找出各作业与产品成本的联系;阐述了价值链在作业成本法中的具体分析步骤,为成本管理提供更准确的依据;从而有利于提高企业的成本优势,形成企业核心竞争力。 相似文献
10.
本文以经济发达的广东省为例,对其居民休闲生活的以下方面进行了研究:居民对休闲的认识;居民对闲暇时间的利用,闲暇时间的活动参与;居民对当前休闲生活的评价;影响其休闲生活的障碍;居民对未来休闲生活的期望。研究采用问卷方式,调查广东省居民闲暇时间内的生活状况,发现尽管广东省是中国目前经济最发达的省份之一,但是居民的休闲生活并没有得到很好的改善,其质量并没有随着国民经济的发展而提升。居民对现时的休闲生活并不感到满意,并期望其休闲生活质量得到很大提高。 相似文献