Sökning: "full cost accounting"

Visar resultat 6 - 10 av 17 uppsatser innehållade orden full cost accounting.

  1. 6. Kalkyleringsmetoder - komparativ studie mellan Sverige och Danmark

    Kandidat-uppsats, Högskolan i Gävle/Avdelningen för ekonomi

    Författare :Victoria Svensson; [2015]
    Nyckelord :Kalkyleringsmetod; fullkostnadskalkyl; bidragskalkyl; kalkylpraxis; redovisningsstandard; externredovisning; Sverige; Danmark;

    Sammanfattning : Sammanfattning Kalkylens huvuduppgift är att tillgodose företagsledningen och andra beslutsfattare med relevant kostnadsinformation. Traditionellt har det förekommit skillnader i kalkylanvändning mellan Sverige och Danmark. LÄS MER

  3. 7. Integration of energy management  and production planning : Application to steelmaking industry

    Master-uppsats, KTH/Optimeringslära och systemteori

    Författare :Rachid Labrik; [2014]
    Nyckelord :Scheduling; Linearization methods; Mixed integer linear programming; multi-parametric programming; Bilevel programming; Sensitivity Analysis; ;

    Sammanfattning : Steelmaking industry, one of the most electricity-intensive industrial processes, is seeking for new approaches to improve its competitiveness in terms of energy savings by taking advantage of the volatile electricity prices. This fluctuation in the price is mainly caused by the increasing share of renewable energy sources, the liberalization of energy markets and the growing demand of the energy. LÄS MER

  4. 8. The EU’s Adoption of IFRS and the Implication for China : In the Perspective of Accounting Quality and Information Comparability

    Magister-uppsats,

    Författare :Shufen Deng; [2013]
    Nyckelord :IFRS; EU; accounting quality; information comparability; earning management; value relevance; timely loss recognition; information asymmetry; cost of capital; analyst forecast accuracy; information transfer; cross-country investment;

    Sammanfattning : Globalization has led to the growth of international financial markets, as one of the results, the EU adopted IFRS in 2005 to meet the need of accounting globalization and harmonization. This action has triggered a debate about whether the adoption of IFRS is beneficial to accounting quality and information comparability. LÄS MER

  5. 9. Accounting for Climate Change : Incorporating Externalities due to CO2 Emissions into Financial Statements

    Magister-uppsats, Internationella Handelshögskolan

    Författare :Emelie Davidsson; Charlotte Lilja; [2012]
    Nyckelord :Climate Change; Externalities; Full Cost Accounting; Sustainability Reporting; Externaliteter; full cost accounting; hållbarhetsredovisning; klimatförändringar;

    Sammanfattning : The full cost of climate change is not accounted for in today’s financial reporting. Today’s sustainability reporting mainly consists of disclosures which do not affect any financial statement. If externalities were accounted for it would help stakeholders become aware of companies’ true sustainability. LÄS MER

  7. 10. Study on one-stage Partial Nitritation-Anammox process in Moving Bed Biofilm Reactors: a sustainable nitrogen removal.

    Master-uppsats, KTH/VA-teknik, Vatten, Avlopp och Avfall

    Författare :Andrea Bertino; [2011]
    Nyckelord :Anammox Biofilm; Deammonification; CANON; Moving Bed Biofilm Reactor; Re-ject water;

    Sammanfattning : In the last decade, several novel and cost-effective biological nitrogen removal technologies have been developed. The discovery of anaerobic ammonium oxidation (Anammox), about 15 years ago, has resulted in new opportunities for research and development of sustainable nitrogen removal systems. LÄS MER