Decisions Based on Synthesis Documents Information of the ABC (Activity-Based Costing) Method

Cokins, Gary; Căpuṣneanu, Sorinel; Barbu, Cristian Marian

doi:10.5296/ijafr.v1i1.905

Cited by 7 publications

(5 citation statements)

References 3 publications

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“…Of the total annual hidden costs of 15,500 lei only a proportion of 58.06% is recovered, and that is 9,000 lei. The situation presented can be combined and analyzed in accounting synthesis documents like the income statement or the annexes of the results account and along with other synthesis situations (Cokins et al, 2011), respectively with the information needs of the management. …”

Section: Discussionmentioning

confidence: 99%

The hidden costs of self-management services in the accounting activity of a company

Cokins¹,

Căpuṣneanu²,

Topor³

et al. 2017

AUDITF

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Section: Discussionmentioning

confidence: 99%

The hidden costs of self-management services in the accounting activity of a company

Cokins¹,

Căpuṣneanu²,

Topor³

et al. 2017

AUDITF

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“…A system of activity-based costing provides businesses with an economic map of its operations, emphasizing the cost of existing and projected activities and business process which, in contrast, explains the cost and profitability of each product, service, customer and operational unit (Cokins et al, 2011). Even the method having a significant visibility in scientific publications and conferences, it appears that the effective use of the method of costing activities by firms is much lower in proportion (Anthony, 2004).…”

Section: Adaptation To the Activity Based Costing Abc Methodsmentioning

confidence: 99%

Custeio das atividades das técnicas de nucleação implantadas nas clareiras abertas pela exploração petrolífera na Amazônia central

Bento

Vieira

Panhoca

et al. 2013

BASE

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The objective of this work is to present the costs of nucleation techniques in environment restoration from damaged areas due to oil exploration at the Geologist Pedro de Moura Operation Base -BOGPM, identified by Petrobras as LUC 15, JAZ 104 and JAZ 94. Three nucleation techniques were used: topsoil, artificial perches and dead wood/sticks. Nucleation consists in forming propagation nuclei in small strategic points of the area to be restored. The technique takes advantage of existing natural resources in the area, which reduces the cost of restoration. We registered the time of execution from each activity, the manpower and the input used. The data was analyzed by the method of Activity-Based Costing (ABC). For the three techniques, we found that cleaning of the damaged area was the activity that consumed more resources. For the topsoil technique, the activity of collection and transportation of the forest floor were also identified. The use of topsoil was the most costly technique, followed by the activities of dead woods/sticks and artificial perches respectively. We suggest the use of nucleation techniques to promote soil recovery to increase the number of propagule seedlings, to attract wildlife, and to act strategically in the landscapes, while minimizing erosion and costs.Key words: restoration cost, Activity Based Costing (ABC), nucleation, oil exploration. RESUMOO objetivo deste trabalho é apresentar o custo das técnicas de Nucleação na recuperação ambiental das áreas degradadas pela exploração petrolífera na Base de Operação Geólogo Pedro de Moura -BOGPM, identificadas pela Petrobras como LUC 15, JAZ 104 e JAZ 94. Foram utilizadas três técnicas de Nucleação: topsoil, poleiros artificiais e galhada. A nucleação consiste em formar núcleos de propagação em pequenos pontos estratégicos da área a ser restaurada. A técnica aproveita os recursos naturais existentes na área, o que reduz o custo da restauração. Coletou-se dados sobre o tempo da execução de cada atividade, da mão-de-obra empregada e de insumos utilizados. Os dados foram contabilizados pelo método do Custeio Baseado em Atividades (ABC). Para as três técnicas, identificou-se que a limpeza da área degradada foi a atividade que consumiu mais recursos. Para a técnica de topsoil, identificou-se também a atividade de coleta e transporte de solo da floresta. A utilização da técnica de topsoil foi a que apresentou o custo mais elevado, RICARDO APARECIDO BENTO

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“…It will be discussed until October of the year at the latest then it will be raised in the House of Representatives (Al-Dhubaibi 2021). In budgeting in Iraq, the finance minister must first present all the legal bills of the budget program and all the bills related to the units that the government pays to the parliament (Cokins 1999). Ministries and departments are required to prepare their expenses and income forecasts and deliver them to the Ministry of Finance before August.…”

Section: Literature Reviewmentioning

confidence: 99%

Feasibility of Establishing Operational Budgeting in Iraqi Public Universities

Salman

Hashemi

Foroghi

2023

Risks

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Budgeting is allocating limited resources to unlimited needs and aims to maximise the use of resources that are usually scarce. In the face of these scarce resources, continuous attention to planning, allocating resources, and budgeting is an undeniable necessity. The importance of the budget in universities that receive their credits from the government is much greater because of their significant role in society’s scientific and cultural orientation of the younger generations. It is evident that incorrect budgeting will cause mistakes in allocating resources in this critical field and will cause severe damage to the country at the national level. Hence, reforming the methods of budgeting and distribution of resources in Iraqi public universities is one of the primary necessities. Therefore, the current research has investigated the feasibility of establishing operational budgeting in Iraqi public universities based on the PESTEL model. The study period is 2022, and the research community is Iraqi public universities (35 universities), of which 15 top universities were selected as a statistical sample. The research data were collected using 198 questionnaires completed by financial managers, accounting experts in financial affairs, and experts specializing in budgeting in sample universities. The results of hypothesis testing showed that all aspects of the study, including political, economic, social, technological, environmental, and legal, affect the establishment of operational budgeting in Iraqi public universities, and all the research hypotheses are confirmed. In other words, it was found that the political, economic, social, technical, environmental, and legal factors identified in the current research are significant for establishing operational budgeting in Iraqi public universities. It is suggested that legislators and budgeting planners prioritise these factors and rely on them in making decisions since experts approved these stimuli in the field of operational budgeting in the strategic environment of universities and according to the current conditions prevailing in Iraq.

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Decisions Based on Synthesis Documents Information of the ABC (Activity-Based Costing) Method

Cited by 7 publications

References 3 publications

The hidden costs of self-management services in the accounting activity of a company

The hidden costs of self-management services in the accounting activity of a company

Custeio das atividades das técnicas de nucleação implantadas nas clareiras abertas pela exploração petrolífera na Amazônia central

Feasibility of Establishing Operational Budgeting in Iraqi Public Universities

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