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会计学论文:作业成本法在英国小型制造企业中的应用

时间:2018-06-19 08:48来源:www.ukthesis.org 作者:英国论文网 点击联系客服: 客服:Damien
中小型企业有潜力使用作业成本法(ABC)作为管理工具。虽然事实上,基于活动的成本计算主要是由大型组织使用的,但它也适用于中小型企业。在中小型企业中,通过提高生产率和质量来争取企业的主要份额,这一点越来越重要。
本研究是试图解释为什么需要在英国的小型制造企业,以确定有用的活动成本计算,以提高他们的整体表现,从而提高他们的竞争力。这项研究是基于信息的主要来源和次要来源。收集的信息清楚地表明,在英国的小型制造企业需要应用基于活动的成本计算,原因很多,最流行的是计算更精确的产品成本。同样,各种各样的原因也被发现为什么这些公司从来没有考虑基于活动的成本计算。
本研究回顾了英国小型制造企业的成本管理实践。以英国纺织服装业为例,说明小制造业的冷漠。此后,试图强调可能阻碍在英国的小型制造企业实施作业成本法的可能障碍。最后,该研究试图指导在小制造企业中基于活动的成本计算的顺利实施所需的方法的改变。最后,对小型制造企业作业成本法的研究方向进行了展望。
 
Confidentiality Statement
This study contains confidential and sensitive information. It is not open to the public and require special precautions to protect it from unauthorized use, disclosure, modification, and destruction.
 
Acknowledgements
I would like to acknowledge all respondents who have contributed to this work by giving appointment and taking out time to answer questions during the interview.
 
I also received a lot of help and advice from people who are working in small manufacturing organisations and others who felt they shouldn’t be named. I am grateful to all of them.
 
Abstract
Small and medium enterprises have a potential of using Activity Based Costing (ABC) as a management tool. While it is true that Activity Based Costing is being used mostly by large organisations, it can work just as well for small and medium companies. It is gaining importance in small and medium organisations that are aiming for a major share in business by improving productivity and quality.
 
The present study is an attempt to explain why there is a need for small manufacturing companies in the UK to identify the usefulness of Activity Based Costing to improve their overall performance and hence their competitiveness. The study is based on both the primary and secondary sources of information. The information collected clearly reveals that small manufacturing companies in the UK need to apply activity based costing for a variety of reasons with the most popular being to calculate more accurate product costs. Similarly, a variety of reasons have also been identified why these companies never considered activity based costing.(责任编辑:cinq)


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