Those Issues And Management Accounting Principles In The Organization Entities Milk Industry
This paper aims to highlight the features of the entities in the dairy industry. At first, a brief description of the dairy industry in Romania, giving priority factors that contribute to the development of this market. As in any economic unit, organization of management accounting and cost calculation is particularly important activity managers are required to study all factors and exercise influence principles, their implications, and then, taking account of them to choose the most appropriate form of organization of management accounting and cost calculation. Were analyzed and described in the study, factors and principles that characterize the entities in the dairy industry and have an influence in the organization of management accounting, but also in determining costs.
Cost and Management Accounting
An outline of the principles and applications of the major topic areas of cost and management accounting, this text is designed for A level and A/S level GCE/GCSE, as well as cost accounting courses on a range of BTEC modules, ACCA Level 1 and 2 exams, CIMA Stage 1 and 2, RSA and LCCI. Topics include: the nature of cost and management accounting; material and labour costs; overheads; batch and job costing; contract, process and service costing; absorption and marginal costing; budgets and budgetary control; standard costing and investment appraisal. Material is also included on current courses, exam topics and exam-room technique.
Working Knowledge: Employee Innovation and the Rise of Corporate Intellectual Property, 1800-1930
This book presents the legal and business history of corporate ownership of employee knowledge. Skilled workers of the early nineteenth century enjoyed a degree of professional independence because workplace knowledge and technical skill were their 'property,' or at least their attribute. In most sectors of today's economy, however, it is a foundational and widely accepted truth that businesses retain legal ownership of employee-generated intellectual property. In "Working Knowledge", Catherine Fisk chronicles the legal and social transformations that led to the transfer of ownership of employee innovation from labor to management. This deeply contested development was won at the expense of workers' entrepreneurial independence and ultimately, Fisk argues, economic democracy. By reviewing judicial decisions and legal scholarship on all aspects of employee-generated intellectual property and combing the archives of major nineteenth-century intellectual property - producing companies - including DuPont, Rand McNally, and the American Tobacco Company - Fisk makes a highly technical area of law accessible to general readers while also addressing scholarly deficiencies in the histories of labor, intellectual property, and the business of technology.