Accounting Management

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Vicente Ripoll Feli - One of the best experts on this subject based on the ideXlab platform.

  • Accounting Management and technology information empiricalevidence from the port authority of valencia
    International Conference on Information Systems Technology and Management, 2008
    Co-Authors: Arturo Giner Fillol, Norma Pontet Ubal, Vicente Ripoll Feli
    Abstract:

    The ports that have a good geographic location, eficcient Management and valueadded services, have the potential to be a international leadership, as is the case of "Autoridad Portuaria de Valencia", which figures prominently in the Rank international ports. Information systems should stimulate the curiosity of the organizations, should facilitate the process of participatory decision-making and should enhance the ability of the organization to cope with changes in the environment. The changes that occurring in the environment affect fully to the organization and thus to its computer systems. Through the study of the Business Intelligence Systems at the "Autoridad Portuaria de Valencia", seeks to reaffirm these presumptions of the various authors analyzed.

  • Accounting Management and technology information empirical evidence from the port authority of valencia
    Jistem Journal of Information Systems and Technology Management, 2008
    Co-Authors: Arturo Giner Fillol, Norma Pontet Ubal, Vicente Ripoll Feli
    Abstract:

    Ports that have good geographical location, efficient Management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of participatory decision-making and enhance the ability of the organization to cope with changes in the environment. Changes occurring in the environment fully affect the organization and therefore its computer systems. Through the study of the Business Intelligence Systems at the Valencia Port Authority, we seek to reaffirm the assumptions of the various authors analyzed. In summary, we would like to highlight that for Accounting information, in both financial Accounting and Management Accounting, to add value to the strategic processes of firms, it must successfully contribute to the strategic processes of the organization, selecting those aspects of Accounting Management that are relevant to the strategy of the organization (Alvarez-Dardet et al., 1999). The evolution and transformation undergone by firms in recent decades, with regard to technological progress and variation in production methods, suggests the possible obsolescence of so-called conventional cost systems. These traditional systems do not take into account the impact of the production process automation and the changes occurring in the relative importance of the different components of the cost of the product. Organizations have to develop Accounting information towards a strategic orientation in order to provide support for the strategic business processes, evolving the current information supply of financial Accounting and incorporating the information provided by Management Accounting. In this way the Accounting information available to organizations will support their strategic processes more efficiently.

Victorina Z Tirayoh - One of the best experts on this subject based on the ideXlab platform.

  • pengaruh sistem akuntansi manajemen terhadap pengendalian biaya kualitas produk pada cv sarana marine fiberglass manado the influence of Management Accounting on product quality cost control on cv sarana marine fiberglass manado
    2016
    Co-Authors: Nadia Lanny Tengor, Victorina Z Tirayoh
    Abstract:

    The purpose of this study to test the effect of Management Accounting system significantly and positively to cost control product quality at CV. Means Marine Fiberglass Manado. This research is quantitative research sites in the CV. Means Marine Fiberglass Manado. Population and sample were all employees at PT Sarana Marine Fiberglass Manado. Analysis of the data in the form of validity and reliability, the classic assumption test, the coefficient of determination, a simple linear regression. Hypothesis test results, especially the F test found that the Accounting Management system can be used to test the effect of Accounting Management system to control product quality in CV costs. Means Marine Fiberglass Manado. Hypothesis test results found that partial Accounting Management system and significant positive effect on cost control in the company's product quality CV. Means Marine Fiberglass Manado. Suggestions that is because the Accounting system of Management is important and influential on cost control product quality, the Management of CV. Means Marine Feberglass Manado need to improve the implementation and Management in the company's Accounting system such as by improving the Accounting records related to the production process of the company in particular. This can be done by noting in detail the production is done from preparation to the end and apply a zero defect production. This can be achieved if the planning of the production process implemented in a comprehensive, integrated, and attention to detail of production.

Arturo Giner Fillol - One of the best experts on this subject based on the ideXlab platform.

  • Accounting Management and technology information empiricalevidence from the port authority of valencia
    International Conference on Information Systems Technology and Management, 2008
    Co-Authors: Arturo Giner Fillol, Norma Pontet Ubal, Vicente Ripoll Feli
    Abstract:

    The ports that have a good geographic location, eficcient Management and valueadded services, have the potential to be a international leadership, as is the case of "Autoridad Portuaria de Valencia", which figures prominently in the Rank international ports. Information systems should stimulate the curiosity of the organizations, should facilitate the process of participatory decision-making and should enhance the ability of the organization to cope with changes in the environment. The changes that occurring in the environment affect fully to the organization and thus to its computer systems. Through the study of the Business Intelligence Systems at the "Autoridad Portuaria de Valencia", seeks to reaffirm these presumptions of the various authors analyzed.

  • Accounting Management and technology information empirical evidence from the port authority of valencia
    Jistem Journal of Information Systems and Technology Management, 2008
    Co-Authors: Arturo Giner Fillol, Norma Pontet Ubal, Vicente Ripoll Feli
    Abstract:

    Ports that have good geographical location, efficient Management and value-added services have potential for international leadership, as is the case with the Valencia Port Authority, which figures prominently in the international ranking of container ports. Information systems should stimulate the curiosity of organizations, facilitate the process of participatory decision-making and enhance the ability of the organization to cope with changes in the environment. Changes occurring in the environment fully affect the organization and therefore its computer systems. Through the study of the Business Intelligence Systems at the Valencia Port Authority, we seek to reaffirm the assumptions of the various authors analyzed. In summary, we would like to highlight that for Accounting information, in both financial Accounting and Management Accounting, to add value to the strategic processes of firms, it must successfully contribute to the strategic processes of the organization, selecting those aspects of Accounting Management that are relevant to the strategy of the organization (Alvarez-Dardet et al., 1999). The evolution and transformation undergone by firms in recent decades, with regard to technological progress and variation in production methods, suggests the possible obsolescence of so-called conventional cost systems. These traditional systems do not take into account the impact of the production process automation and the changes occurring in the relative importance of the different components of the cost of the product. Organizations have to develop Accounting information towards a strategic orientation in order to provide support for the strategic business processes, evolving the current information supply of financial Accounting and incorporating the information provided by Management Accounting. In this way the Accounting information available to organizations will support their strategic processes more efficiently.

Nadia Lanny Tengor - One of the best experts on this subject based on the ideXlab platform.

  • pengaruh sistem akuntansi manajemen terhadap pengendalian biaya kualitas produk pada cv sarana marine fiberglass manado the influence of Management Accounting on product quality cost control on cv sarana marine fiberglass manado
    2016
    Co-Authors: Nadia Lanny Tengor, Victorina Z Tirayoh
    Abstract:

    The purpose of this study to test the effect of Management Accounting system significantly and positively to cost control product quality at CV. Means Marine Fiberglass Manado. This research is quantitative research sites in the CV. Means Marine Fiberglass Manado. Population and sample were all employees at PT Sarana Marine Fiberglass Manado. Analysis of the data in the form of validity and reliability, the classic assumption test, the coefficient of determination, a simple linear regression. Hypothesis test results, especially the F test found that the Accounting Management system can be used to test the effect of Accounting Management system to control product quality in CV costs. Means Marine Fiberglass Manado. Hypothesis test results found that partial Accounting Management system and significant positive effect on cost control in the company's product quality CV. Means Marine Fiberglass Manado. Suggestions that is because the Accounting system of Management is important and influential on cost control product quality, the Management of CV. Means Marine Feberglass Manado need to improve the implementation and Management in the company's Accounting system such as by improving the Accounting records related to the production process of the company in particular. This can be done by noting in detail the production is done from preparation to the end and apply a zero defect production. This can be achieved if the planning of the production process implemented in a comprehensive, integrated, and attention to detail of production.

Jane Pallot - One of the best experts on this subject based on the ideXlab platform.

  • Accounting Management and organisational change a comparative study of local government
    2000
    Co-Authors: Irvine Lapsley, Jane Pallot
    Abstract:

    This is a study of Management Accounting in local government in the context of significant change (managerial, organisational and environmental). The study is based on four case studies: two in Scotland and two in New Zealand. The paper explores two competing theories of organisational life ? the instrumental view as espoused by New Public Management proponents, and the socially constructed, as advocated by new institutional theorists. This study locates Management Accounting at the centre of these changes in New Zealand with a more limited role in the UK, where there is evidence of institutional isomporphism. Key Words: Local government; Management Accounting change; International comparison

  • Accounting Management and organizational change a comparative study of local government
    Management Accounting Research, 2000
    Co-Authors: Irvine Lapsley, Jane Pallot
    Abstract:

    Abstract This is a study of Management Accounting in local government in the context of significant change (managerial, organizational and environmental). The study is based on four case studies: two in Scotland and two in New Zealand. The paper explores two competing theories of organizational life—the instrumental view as espoused by New Public Management proponents, and the socially constructed, as advocated by new institutional theorists. This study locates Management Accounting at the centre of these changes in New Zealand with a more limited role in the U.K. where there is evidence of institutional isomorphism.