This paper introduces the responsibility cost control system installed at Han Dan Iron and Steel Company in the People’s Republic of China. The Company has adopted a series of management accounting techniques or procedures in its cost control system, including target costing, responsibility accounting, standard costing, flexible budgeting, internal transfer pricing, behavior motivation, perform...

Introduction. The paper develops recommendations for improving the methodology of strategic management accounting in system complex enterprises. influence practice on performance logistics companies has been studied. purpose is development Results. Strategic based various elements, such as: use technology, effective information and public policy. They are crucial importance implementation pract...

This paper describes the integrated use of different knowledge types in an automated software engineering tool called REACH. These types include: (1) a first-order domain theory called the REA accounting model, (2) reconstructive expertise gleaned from textbooks on accounting system design in a bookkeeping environment, and (3) implementation compromise heuristics derived from the design experie...

The principal government budget and accounting information policies in Taiwan are founded on the ability to provide integrated, consistent, and timely information for government managers to make more rational decisions concerning national resource allocation and evaluation. A specific accounting organization system has been designed for this purpose. This paper analyzes information policies and...

IT has become a critical factor for corporate success for companies of all industrial sectors. To achieve cost–efficient and effective provisioning of IT services many companies decide to concentrate on their core business and hand over the operation of their IT infrastructure to third parties (outsourcing). In the same way planing, realizing and providing IT services is custo-mized according t...

Recent studies show that much of Electronic Commerce activities will be conducted via the Internet, such activities encompassing business-business as well as client-business and administration-business relationships. However, the Internet has not been designed to support such activities and it lacks many features, as Quality of Service requirements or Charging and Accounting facilities. At the ...