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Article
Publication date: 1 April 2003

Georgios I. Zekos

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination…

Abstract

Aim of the present monograph is the economic analysis of the role of MNEs regarding globalisation and digital economy and in parallel there is a reference and examination of some legal aspects concerning MNEs, cyberspace and e‐commerce as the means of expression of the digital economy. The whole effort of the author is focused on the examination of various aspects of MNEs and their impact upon globalisation and vice versa and how and if we are moving towards a global digital economy.

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Managerial Law, vol. 45 no. 1/2
Type: Research Article
ISSN: 0309-0558

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Article
Publication date: 1 September 2001

Mohamed Ali Mirghani

This paper proposes a costing framework with the objective of providing reliable, relevant, and timely information about the actual costs and the cost efficiency of…

Abstract

This paper proposes a costing framework with the objective of providing reliable, relevant, and timely information about the actual costs and the cost efficiency of planned maintenance jobs. The proposed framework includes direct materials, direct labor, and support services costs. The traceability criterion is used for assigning direct materials and direct labor costs to planned maintenance jobs. However, support services costs are allocated to planned maintenance jobs using the concepts and techniques of activity‐based‐costing (ABC). The proposed framework provides a complete audit trail of planned maintenance costs. It also provides a functionality that could be added to enterprise resource planning (ERP) systems.

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Journal of Quality in Maintenance Engineering, vol. 7 no. 3
Type: Research Article
ISSN: 1355-2511

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Book part
Publication date: 1 November 2007

Irina Farquhar and Alan Sorkin

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized…

Abstract

This study proposes targeted modernization of the Department of Defense (DoD's) Joint Forces Ammunition Logistics information system by implementing the optimized innovative information technology open architecture design and integrating Radio Frequency Identification Device data technologies and real-time optimization and control mechanisms as the critical technology components of the solution. The innovative information technology, which pursues the focused logistics, will be deployed in 36 months at the estimated cost of $568 million in constant dollars. We estimate that the Systems, Applications, Products (SAP)-based enterprise integration solution that the Army currently pursues will cost another $1.5 billion through the year 2014; however, it is unlikely to deliver the intended technical capabilities.

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The Value of Innovation: Impact on Health, Life Quality, Safety, and Regulatory Research
Type: Book
ISBN: 978-1-84950-551-2

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Article
Publication date: 1 August 1990

Dileep G. Dhavale

The product‐costing techniques developed for conventional job shopsare unsuitable for use in computer‐integrated manufacturing systems(CIMS) and their continued use in the…

Abstract

The product‐costing techniques developed for conventional job shops are unsuitable for use in computer‐integrated manufacturing systems (CIMS) and their continued use in the CIMS environment generates incorrect and misleading manufacturing costs. A new cost model particularly suited for CIMS that also satisfies all financial accounting requirements is described. The model has two components of manufacturing cost, direct material cost and transformation cost, instead of three in the conventional method, and uses actual machine usage to calculate manufacturing costs. To effect accurate allocation of the transformation cost, first to each machine and then to the product that uses the machine, intermediate pooling of costs and different allocation bases are used. A numerical example is presented to clarify the steps in the procedure.

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International Journal of Operations & Production Management, vol. 10 no. 8
Type: Research Article
ISSN: 0144-3577

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Article
Publication date: 1 May 1980

David Ray, John Gattorna and Mike Allen

Preface The functions of business divide into several areas and the general focus of this book is on one of the most important although least understood of…

Abstract

Preface The functions of business divide into several areas and the general focus of this book is on one of the most important although least understood of these—DISTRIBUTION. The particular focus is on reviewing current practice in distribution costing and on attempting to push the frontiers back a little by suggesting some new approaches to overcome previously defined shortcomings.

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International Journal of Physical Distribution & Materials Management, vol. 10 no. 5/6
Type: Research Article
ISSN: 0269-8218

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Cost Engineering and Pricing in Autonomous Manufacturing Systems
Type: Book
ISBN: 978-1-78973-469-0

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Article
Publication date: 1 August 1967

THE British Motor Corporation has taken an important step in setting up a new centre to give a thorough training in modern management and techniques to many of its own…

Abstract

THE British Motor Corporation has taken an important step in setting up a new centre to give a thorough training in modern management and techniques to many of its own people. Of course, Haseley Manor, the Corporation's staff college for almost ten years, has done much to weld together the constituent companies which make up the parent body and it created a climate of good management during a period of rapid growth.

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Work Study, vol. 16 no. 8
Type: Research Article
ISSN: 0043-8022

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Article
Publication date: 1 December 1977

SO the miners have, by a pretty massive vote and against their leaders' advice and hopes, turned down an offer of extra payment tied to greater production. No form of…

Abstract

SO the miners have, by a pretty massive vote and against their leaders' advice and hopes, turned down an offer of extra payment tied to greater production. No form of incentive scheme whatever will be considered, they say.

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Work Study, vol. 26 no. 12
Type: Research Article
ISSN: 0043-8022

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Article
Publication date: 1 February 1993

Thomas H. Stevenson, Frank C. Barnes and Sharon A. Stevenson

Activity‐based costing (ABC) is widely proclaimed to berevolutionizing the way in which costs are allocated in business.Instead of allocating overhead costs on…

Abstract

Activity‐based costing (ABC) is widely proclaimed to be revolutionizing the way in which costs are allocated in business. Instead of allocating overhead costs on volume‐related bases ABC allocates costs directly to products based on activity “drivers”. Since it is activities which “drive” costs, the belief is that understanding what causes costs will provide a more accurate measure of the true cost of a product. This has direct application to industrial marketing decision making, but the marketing literature is virtually devoid of its mention. To fill this void this article first describes ABC and shows shows how changes in the cost structure of US industry have led to the need for a new approach to cost allocation. Next, presents case histories which describe the payoffs which have accrued to industrial marketers who have pioneered in the application of this new method. Then, outlines procedures for implementing ABC. Finally, presents numerical examples which demonstrate the effect of ABC on cost allocation and profits.

Details

Journal of Business & Industrial Marketing, vol. 8 no. 2
Type: Research Article
ISSN: 0885-8624

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Article
Publication date: 11 November 2019

Aziza Laguecir, Christopher S. Chapman and Anja Kern

The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and…

Abstract

Purpose

The purpose of this paper is to examine the organizational construction of profit at the responsibility-centre level, how underlying cost calculations are challenged, and the role of accountants therein.

Design/methodology/approach

This paper analyses profit calculation in a public social housing organization that experienced New Public Management (NPM). Participant observations, archives and interviews inform the study over three years, enabling access to day-to-day practices.

Findings

This study examines a trial of strength that revisited long-existing profitability and cost calculations. Accountants held competing views of how to treat labour costs. Some were anti-programme during a trial of incompatibility, while others were programme defenders. The authors also provide evidence of the stability of an established network and its resistance to the claims of an adversary spokesperson in a trial of strength. The concept of trial of incompatibility proved helpful in showing how the actor networks within OMEGA played out the tension between profit orientation and the social mission of offering affordable dwellings.

Research limitations/implications

The paper provides rare qualitative data on the significant and complex role of calculative costing choices in determining intra-organizational profitability and its interference with the inherent social mission of the organization.

Practical implications

The authors suggest that profitability calculations are influenced not only by economic context but also by different views of organizational actors regarding how to calculate profit. These calculations would benefit from a more detailed and explicit documentation of reasons for choices made, given the potential for different and, in principle, equally valid approaches. The authors provide further evidence of the complexity of the public social housing sector.

Social implications

This research points to a departure from the mission of public social housing in the face of NPM reforms and further questions the compatibility of a profit orientation with the provision of affordable dwellings.

Originality/value

The findings show intra-accounting variation regarding a specific element of profit calculation (labour costs) relating to the organization’s wider mission and status.

Details

Accounting, Auditing & Accountability Journal, vol. 33 no. 4
Type: Research Article
ISSN: 0951-3574

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