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Material flow cost accounting (MFCA) is an effective environment management tool which can visualize any waste so as to reduce the waste in the production process. However, cost allocation method of material flow cost accounting adopted in Japan is a little inaccurate and cumbersome for Chinese accountant. This study developed the modified MFCA which divided system and energy cost into those for waste...
ABC cost function model is established to calculate the reasonable and lowest cost of construction engineering, by using the idea of Activity-Based Costing (ABC) method that "resources consumed by activities and the products use up activities”. And then, the actual costs are calculated by combining with the accounting records and the calculation method of traditional cost. Now we get the actual...
The article Starting from the human capital costing, Mathematical Modeling as a leading, put forward research ideas that Divided Corporate profit into two parts of human capital and Physical capital. Building human capital accounting model Through the economic value added model (EVA), And then make a study of Human Capital Accounting. Provide a basis for Human Capital Accounting, and has solved the...
Statement of Financial Accounting Standards (SFAS) No.10 has been declared as accounting principle for allowance for reduction of inventory to market in Taiwan since December 31, 2008. It has become more difficult for semiconductor integrated device manufacturers, using make-to-stock manufacturing strategy and possessing inventory accounting for about 14% total costs, to maintain robust records in...
On the base of basic problems analysis of scheme cost control and progress control, it builds mixed strategic gaming analysis model of imperfect information between the scheme cost and progress control for college cost control, points out the college manager need does optimization decisions to the cost and progress target and does composite control, which will improve the construction benefits and...
Enterprises are facing increasingly fierce competition. Cost management has become the core of enterprise management. How to implement cost control effectively and enhance the market competitiveness of the products become the one of the key issues relating enterprises' survival and development. Enterprises have to make effective control of product costs to get the survival and development. This paper...
With increasingly intense competition many companies have extended the scope of their cost management activities across organizational boundaries. Supply chain cost reduction becomes a new source of achieving competitive advantage. Although interests in reducing supply chain cost are growing, few researches have been directed towards a systematic development of supply chain cost reduction. To reduce...
The construction industry has been facing a paradigm shift to (i) increase; productivity, efficiency, infrastructure value, quality and sustainability, (ii) reduce; lifecycle costs, lead times and duplications, via effective collaboration and communication of stakeholders in construction projects. Digital construction is a political initiative to address low productivity in the sector. This seeks...
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