... and petrochemical enterprises. The sectoral distribution of firms is as follows: paper and cellulose, 14 per cent; sugar and alcohol, 5 per cent; heavy industries, 19 per cent; metals mining, 12 per cent; food production, 27 per cent; and petrochemical and chemical, 23 per cent. Almost all cost accounting...

.... manufacturing, retail and services, as well as investigating the reasons that influence a firm's decision to change its current cost accounting system. Design/methodology/approach An empirical survey via questionnaires was conducted during 2003 on a sample of 88 Greek leading companies and four company...

... Cost accounting Management accounting Responsibility accounting Utilities Contingency theory Product mix This article presents the results of a research study that investigates how product mix and production technology affect three facets of accounting system design. The accounting system...

... an overhead rate (8,800/4,400) which equals 200 per cent of direct labour cost. For every dollar of labour we spend $2 of overhead that is chargeable to products. I started my discussion around the suggestion of Kaplan and Johnson that the old cost accounting has become irrelevant. The reason...

... requirements as cost accounting standards, cost limitations and cost exclusions as outlined in the Defense Contract Audit Manual, Federal Acquisitions Regulations and Defense Acquisition Regulations. Defense Contract Audit Agency auditors must perform all necessary audits and ascertain contractor...

... and the spirit of enterprise. India′s pioneering imposition of mandatory cost audit is reviewed and the deep institutional dilemma that surrounds the whole issue is discussed. © MCB UP Limited 1990 Accounting Audit Cost accounting India Legislation Management accounting 10 MANAGERIAL AUDITING...