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.
Research requirements to reduce maintenance costs of civil helicopters
The maintenance problems faced by the operators of civil helicopters that result in high costs are documented. Existing technology that can be applied to reduce maintenance costs and research that should be carried out were identified. Good design practice and application of existing technology were described as having a significant impact on reducing maintenance costs immediately. The research and development that have potential for long range reduction of maintenance costs are presented.