Developing Public Sector Cost Accounting Systems Case Finnish Defence Forces

This paper addresses the relationship between ＂new＂ and the ＂old＂ public performance management; the dialogue between imported idealistic designs and the inherently stable existing （performance） management systems （Carmona ＆ Gronlund, 2003; Hyvonen, Jairvinen, Pellinen, ＆ Rahko, 2009; Scapens ＆ Ter Bogt, 2009）. We see the co-existence of imported and traditional, both idealistic and realistic models of performance management as problematic. Such performance management models are based on different institutional logics that are the taken-for-granted rules guiding behavior of field-level actors, and related practices that predominate in an organizational field. These logics help to explain connections that create a sense of common purpose and unity within an organizational field （Scott, 2001; Kitchener, 2002）. The purpose of this paper is to analyze and illustrate how institutional pressures for management accounting change are formed. Most studies on change and stability of management accounting pay little attention on how institutional pressures for accounting change are formed, especially on the political field level. Our study demonstrates how various actors at the political field level participate in creating institutional pressures in diverse and sometimes contradictory ways. Drawing on archival data and 20 interviews with public officials, we seek to illustrate how different organizational field-level actors＇ views on implementing cost accounting differ, and how these views have influenced the outcome of cost accounting development in the Finnish Defence Forces. Our results suggest that contradictory institutional logics exist in relation with Finnish central government management-by-results, performance management and cost accounting systems. A value-for-money ideology in the armed forces sector （see e.g., Gr6nlund ＆ Catasus, 2005） at times seems to challenge and even contradict the ＂legalistic＂ tradition of developing cost accounting that conforms to budgetary laws and statues. Similarly, the New Public Management based performance prism model （Fryer, Antony, ＆ Ogden, 2009; Neely, Adams, ＆ Crowe, 2001）, when implemented at a local level, seems to conflict with notions common in accounting literature, according to which management accounting systems should be aligned with organizations＇ strategy and structure （see e.g., Abemethy, Lillis, Brownell, ＆ Carter, 2001）.

Study on human resources cost accounting based on standards and general rules

The issue of the new standards for employees＇ salary and general financial rules that include employees＇ salary and relevant expenditures, have a great impact on human resources cost accounting. This paper performs a specialized study on human resources cost and employees＇ salary, accounts setting and accounting treatment for human resources cost accounting, human resources cost report, etc. on the basis of relevant provisions in the new Chinese accounting standards, the general financial rules, international accounting standards, and relevant academic research findings.

Linear Programs in Cost Accounting： A Linear Cost Model

This paper aims to find unit cost of a product for firms. It establishes a linear cost model to find unit cost. Linear goal programs assume a direct relationship between independent variable and dependent variable. Dependent variable of linear model is unit cost. Independent variables are cost accounting variables. They are supply cost, labor cost, and administration cost. This study assumes a direct relationship between supply-labor-administration costs and unit cost. Therefore, it establishes a linear cost model. The major research question of this study is to apply linear goal programming to cost accounting. The goal of this linear program is to find unit cost of product. This study uses quantitative method and human capital method. The main research result is linear costing model itself.

Financial Modeling of Accounting Costs Acquisition of Arms

In case of restrictive defense budget financing, efficient and effective use of funds is now more than ever becoming a crucial question in functioning of the Ministry of Defense and Serbian Armed Forces （MoD and SAF）. Any investment in acquisition of arms and military equipment （AME） due to financial significance does not allow mistakes in decision making. Qualitative analysis of cost of assets through the entire programmed lifecycle is a complex multi-disciplinary and multi-criteria problem whose solving requires application of the model multi-criteria optimization. In our operational practice thus far, solving the said problems there wasn＇t enough the model multi-criteria optimization so the optimal results were lacking. In this paper investment process of AME in the MoD and SAF was analyzed, from the point of cost treatment in the process, its flaws have been pointed out and a more comprehensive - integrated approach has been suggested.

The Effect of Executive Management Support and Cost Accountant Competency on CMS Design Effectiveness and Its Consequences： An Empirical Research of Manufacturing Business in Thailand＊

The objective of this research is to examine the antecedents and consequences of cost management systems （CMS） design effectiveness of manufacturing businesses in Thailand. The effect of CMS design effectiveness on cost information quality is investigated. Moreover, the effect of cost information quality on business success is investigated. Furthermore, executive management support and cost accountant competency are assumed to become the antecedents of CMS design effectiveness. Electronics manufacturing businesses in Thailand are samples of the research. A mail survey procedure via the questionnaire was used for data collection from accounting controllers. The results indicate that CMS design effectiveness has a positive significant effect on cost information quality. Moreover, cost information quality also has a positive significant effect on business success. Additionally, both executive management support and cost accountant competency have a positive significant effect on CMS design effectiveness.

Management Accounting Problems and Perspectives in the Local Government of Estonia： An Analysis From the Viewpoint of Parsons＇ Paradigm

This case study focuses on the current and future needs of the management accounting within the Tallinn city government and their potential relationships with the sustainability reporting. This analysis is based on the study carried out within the city organizations in 2011. The questionnaire drawn up by the authors includes several questions about the current management accounting tools of the city and their development and support needs. The authors also add some questions related to the sustainability reporting, which is obligatory for the city as one of the members of the Aalborg Charter. The quantitative methodology was used. The authors＇ conclusion is that the level of the managerial accountability of the Estonian municipality is increasing and its sole economic focus is changing to a broader perspective. According to the findings of the study, the authors argue that both management accounting principles and sustainability principles are coming closer together. By using Talcott Parsons＇ adaptation, goal attainment, integration, and latency （AGIL） paradigm, the authors point out four critical components for implementing the sustainability reporting into a management accounting system. The results of this study highlight the role of values in the management accounting development, which is in harmony with the AGIL paradigm.

Costing and Pricing in Healthcare Private Firms

This article analyzes the development of an activity-based costing （ABC） system in a private Italian healthcare firm. Findings shed light on the role of the cost accounting system in price assessment： It outlines new opportunities for the identification of the service mix offered as well as for price optimization. Because private companies provide services both within the public system--where the National Health System （NHS） provides fixed reimbursement fees--and within the private system--where prices are defined by each company. Accurate cost information is extremely important to support managers in the analysis of the service mix profitability offered in each system. For the business segment in which companies do not have flexibility in setting prices, cost information enables managers to identify services which may present profitability problems. For the business segment where price flexibility exists, cost information supports the identification of pricing errors so that charges can be better defined.

Fair value accounting under financial crisis

The recent financial crisis has led to a vigorous debate about the pros and cons of fair-value accounting （FVA）. This debate presents a major challenge for FVA going forward and standard setters＇ push to extend FVA into other areas. In this article, we highlight three important issues as an attempt to make sense of the debate. First, much of the controversy results from confusion about what is new and different about FVA. Second, while there are legitimate concerns about marking to market （or pure FVA） in times of financial crisis, it is less clear that these problems apply to FVA as stipulated by the accounting standards, be it IFRS or U.S. GAAP. Third, historical cost accounting （HCA） is unlikely to be the remedy. There are a number of concerns about HCA as well and these problems could be larger than those with FVA.

Study on the Application of Time-Driven Activity - Based Costing in Hotels——Taking a Hotel as an Example

The time-driven activity-based costing has received extensive attention from scholars both at home and abroad in recent years,which has been applied to the calculation of manufacturing operations and the cost of products.However, this approach is rarely introduced into the service sector.As to the hospitality industry, the profitability of the customer usually plays a decisive role in the business process.Therefore, this article takes the hotel service industry as the research point and allocates the costs of resources of each departments to customers according to time drivers.The focus of this paper is to calculate the costs of customers ,and then analyze the profitability of customers in order to take the appropriate marketing strategies to improve the hotel service industry Drofitabilitv.

Concerning the Capitalization Restriction of Training Cost According to IAS 38

In today＇s knowledge-based economy, the role played by human capital in the determination of the market value of a firm is recognized. To be able to persist in the open competition, entities are forced to invest increasingly in the professional training of their employees. Inconsistent with this rising importance is the prohibition to capitalize professional training cost according to international accounting standards （IAS） 38.69 （b）. Highly qualified employees ensure competitive advantages and thus lead to an increase in shareholder value. Regarding the financial statement as a primary source of information, it does not seem reasonable to leave such a valuable resource completely unnoticed in the balance sheet. Consequently, a truthful representation of a firm＇s asset should take training costs into account. This article pleads for a limitation of this general legal prohibition and analyzes under which premises those expenditures for training can comply with the common criteria of capitalization according to IAS 38.

Application of Management Accounting in Company Sustainability

This report illustrates how management accounting can be used in helping an organization reach sustainability by applying four main tools in management accounting to a dairy company.These tools are Life-Cycle Analysis,Identification of Relevant Costs,Activity-Based Costing(ABC)System and Balancing Score Card,all of which can help qualify and consequently quantify the various costs(including environmental costs)incurred during the operation of a company.Besides that,the above tools can also be utilised in a company’s decision-making processes by the man-agement team.Thus,it is suggested that companies integrate these tools into their reporting system.This report illustrates the definition of a sustainable organization in the beginning,followed by detailed descriptions of the four management accounting tools,together with their applications to a diary company.The report ends with a summary on which type of role each tool plays in the re-porting system.

A cost accounting method of the Li-ion battery energy storage system for frequency regulation considering the effect of life degradation

The cost of Energy Storage System(ESS)for frequency regulation is difficult to calculate due to battery’s degradation when an ESS is in grid-connected operation.To solve this problem,the influence mechanism of actual operating conditions on the life degradation of Li-ion battery energy storage is analyzed.A control strategy of Li-ion ESS participating in grid frequency regulation is constructed and a cost accounting model for frequency regulation considering the effect of battery life degradation is established.The estimated operating life and annual average cost of the Li-ion ESS under different dead bands and SOC set-points are calculated.The case studies show that the estimated operating life of the Li-ion ESS under the actual operating condition differs significantly from the nominal life provided by the manufacturer under the standard condition and the full discharge mode.This paper provides an accurate costing method for the ESS participating in grid frequency regulation to help the promotion of the ESS to participate in the ancillary service market.

基于患者医疗服务成本追踪的病种成本核算与应用研究

医疗服务成本核算已成为医院管理的巨大挑战,目前医院较多采用的是基于医疗项目成本叠加的病种成本核算,在实际操作中存在诸多问题和困难。为了寻求核算病种成本的新思路,本文探讨了基于患者个体的医疗服务成本核算理论与实践,给出该成本核算的方式与结果分析,并针对这一方式进行了讨论。

上海市妇科疾病及乳腺疾病筛查服务成本核算

目的调查上海市2家筛查机构提供妇科疾病及乳腺疾病(以下简称“两病”)筛查服务的方式、流程和内容,构建两病筛查服务成本核算体系,分别对2家样本机构的两病筛查旧包(筛查项目包括妇科三合诊检查、阴道分泌物常规检查、阴道超声检查、宫颈脱落细胞学检查、乳腺红外线检查和乳房手诊检查)和上海市60家筛查机构的两病筛查新包(筛查项目包括妇科三合诊检查、阴道分泌物常规检查、阴道超声检查、乳房手诊检查、宫颈液基薄层细胞学检查、乳腺彩色多普勒超声检查)进行成本核算。方法采用文献研究、关键知情人访谈等方法构建两病筛查服务成本核算体系,设计成本数据调查表,组织承担两病筛查的医疗机构根据实际情况逐一填报调查表。结果上海市妇女两病筛查旧包和新包的实际成本均比上海市现行收费高。剔除各筛查机构收到的财政补偿后,两病筛查旧包和新包的剩余成本均比上海市现行收费低。结论政府可结合现有补偿渠道综合考虑筛查的间接成本,合理确定筛查经费的投入标准,并通过改进筛查技术和项目来提高退休妇女和生活困难妇女的获得感。

分项点数成本法在医疗服务项目成本核算中的运用:以跟腱断裂修补术为例

目的探索分项点数成本法在医疗服务项目中核算的运用,为医院管理提供帮助。方法通过访谈调研收集某医院2019年所有医疗服务项目的相关资源信息,运用分项点数成本法结合科室成本核算数据以跟腱断裂修补术为例测算项目成本。结果跟腱断裂修补术项目平均成本为1301.74元。结论分项点数成本法适用于医疗服务项目成本核算,能提供可靠的成本信息,从而推动医疗服务项目合理定价,顺应医疗保险按病种付费改革的趋势。

Production Optimization of Biodiesel from Frying Oil Waste to Reduce the Environmental Impacts

The objective of this study was to reduce the environmental impacts of used frying oil waste through the production of biodiesel. A 22 factorial planning has been used to evaluate the influences of alcohol/oil and reaction time on the biodiesel production yield. The optimal condition to produce the biodiesel has been found by use of the response surface methodology and analysis of variance to obtain the fitting model. This study was conducted in Campinas city, Brazil, where were collected the waste oil. An analysis of ecological cost also has been developed. Cooking oils collected from Campinas homes were mixed with ethanol in planned proportions （1：9, 1：7 and 1：5） and were transesterified at 60 ℃ and planned reaction times （30, 60 or 90 min）, in order to obtain biodiesel, using 0.1% NaOH as a catalyst. The results of the physical-chemical analyses demonstrated that the biodiesels obtained possessed characteristics close to those required by Brazilian standards. This fuel could be used in fleets of buses, trucks and machines, or even sold to fuel distributors, which results in a solving between US$0.8 and US$4.5 millions. Thus, Campinas would gain environmental credits and become a sustainable city.

The Basic Ways of Solving the Problems of Underlying Liabilities of China＇s Endowment Insurance

The supply of basic pension is seriously lacking, the personal accounts is operated with no money. This is a problem belonging to conversion cost in essence. This paper points out that the government should undertake the responsibility to solve the problem by using the increment method and stock method to repay the latent liability; then the government can enrich the personal accounts in response to the aging population crisis and the concussion brought by the endowment insurance system＇s conversion.

Comparing Competition Equilibrium with Nash Equilibrium in Electric Power Market

The Nash equilibrium and competition equilibrium have been widely studied in the electric power market up to now.In this paper,it is explained that the Nash equilibrium can be achieved by using marginal cost pricing and the com-petition equilibrium can be performed by using accounting cost pricing based on the model of the power market system.The comparison between the Nash equilibrium and competition equilibrium indicates that surplus and unfair allocation of market benefits may be obtained by the Nash equilibrium,and the competition equilibrium realizes the optimization in economics with maximum market efficiency and fairness for market benefit allocations while the optimization in mathematics is achieved by the Nash equilibrium.There is sameness between the Nash equilibrium and competition equilibrium at the point when the power network characteristics are disregarded.The case study is made on a IEEE 30-bus system,and the calculation results indicate that it is the key issue to perform the competition equilibrium by using accounting cost pricing.