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Adoption Of Cost And Management Accounting Techniques Survey Study On Selected Manufacturing Firms In And Around Addis Ababa Ethiopia
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Book Synopsis Adoption of Cost and Management Accounting Techniques. Survey Study on Selected Manufacturing Firms In and Around Addis Ababa, Ethiopia by : Mohammed Abdulselam
Download or read book Adoption of Cost and Management Accounting Techniques. Survey Study on Selected Manufacturing Firms In and Around Addis Ababa, Ethiopia written by Mohammed Abdulselam and published by GRIN Verlag. This book was released on 2021-04-29 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2017 in the subject Business economics - Accounting and Taxes, grade: 4, , course: Cost and Accounting, language: English, abstract: This study attempts to investigate the degree of Adoption of cost and management accounting techniques in Selected Manufacturing companies in and around Addis Ababa, Ethiopia. Further, factors affecting the adoption of those techniques were examined. Finally, the perceived effect of adopting these techniques on the company’s operating efficiency and financial performance were evaluated. In doing so, Descriptive and explanatory research design were used for achieving multi-dimensional objectives of this study. Simple Proportional Allocation stratified sampling Technique was employed for determining the sample size from each stratum of manufacturing firms. Total sample of 91 manufacturing firms in and around Addis Ababa were included in this study & structured survey Questionnaires were distributed to each of them. Consequently, 65 usable Questionnaires were collected back and used for analysis and discussion of results. The finding of this study revealed that, currently selected Ethiopian manufacturing firms in study area are gradually adopting cost and management accounting techniques. In today’s competitive world of business, having accurate information is the key factor in distinguishing between the loser and the winner. Cost and management accounting embraces a range of techniques essential to all phases of product life cycle from providing reliable information for strategic decision making to managing construction and maintenance of costs.
Book Synopsis Cost Systems Adoption in Egyptian Manufacturing Firms by : Karim Mamdouh Abbas
Download or read book Cost Systems Adoption in Egyptian Manufacturing Firms written by Karim Mamdouh Abbas and published by . This book was released on 2014 with total page 8 pages. Available in PDF, EPUB and Kindle. Book excerpt: The present study aims to carry out a competitive analytical study between ABC and RCA systems in order to adopt an effective cost system. The study used the survey method to describe and analyze these systems. The population of the study is Egyptian manufacturing firms. Accordingly, the number of received questionnaires was 406 (from 23 Egyptian manufacturing firms) in the second half of 2013. Finally, the results of the study stated that Egyptian manufacturing firms are Adopting Activity Based Costing (ABC) system more than the other cost systems, where 56.7% of Egyptian manufacturing firms apply Activity Based Costing (ABC) system, 5.3% of them apply Resource Consumption Accounting (RCA) system and 38% of them apply other cost systems.
Book Synopsis The Determinants of Capital Structure in Ethiopian Small Scale Manufacturing Industry Firms by : Dereje Yohannis
Download or read book The Determinants of Capital Structure in Ethiopian Small Scale Manufacturing Industry Firms written by Dereje Yohannis and published by GRIN Verlag. This book was released on 2019-12-18 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt: Master's Thesis from the year 2019 in the subject Business economics - Investment and Finance, grade: 3.28, , language: English, abstract: The purpose of the study is investigating the determinants of capital structure for Small Scale Manufacturing Firms (SSMFs) in Ethiopia. Hypotheses utilizing trade-off, pecking order and agency theories are empirically examined using a series of firm characteristics: size, tangibility, profitability, earning volatility, age and macroeconomic variable (GDP growth rate, inflation rate and interest rate). A structured record review was made to collect a panel data, which include 20 SSMFs year observations of 11 years over the period 1998 – 2008 E.C. The findings suggest that profitability, earning volatility, age, growth, GDP, inflation rate and interest rate variables are the most important determinants of capital structure of SSMFs in Ethiopia. The findings also reveal that the dominant capital structure theories (trade-off, pecking order, and agency theories) appear indeed to be valid for Ethiopian SSMFs’ capital structure; in fact, trade-off theory best explains Ethiopian SSMFs’ capital structure. All firm specific variables except Size, tangibility and growth variables seem to have an effect on the level of leverage in Ethiopian SSMFs.
Book Synopsis Cost and Management Accounting Practices in Australian Manufacturing Companies by : Marc P. Joye
Download or read book Cost and Management Accounting Practices in Australian Manufacturing Companies written by Marc P. Joye and published by . This book was released on 1990 with total page 219 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Productivity Improvement in Ethiopian Manufacturing Firms by : Amare Matebu
Download or read book Productivity Improvement in Ethiopian Manufacturing Firms written by Amare Matebu and published by LAP Lambert Academic Publishing. This book was released on 2012 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: The investigation of productivity improvement method in manufacturing firms consists of two major aspects. The scientific approach is concerned with the development of a methodology for productivity improvement appropriate to the situation of manufacturing firms in Ethiopia. Two models, a productivity factor model and a productivity measurement model have been developed for use with productivity improvement method. Second, it is supported by practice-oriented work in the manufacturing firms, consisting of data acquisition activities in general, and of case studies in selected firms in order to assemble, analyze and evaluate specific data on productivity problems, and to test the results obtained. The productivity improvement method (PIM) is developed by considering both the theoretical and empirical study results. The PIM consists of four phases and nine steps having a number of major tasks. The tools, formats, and templates used in the productivity improvement method (PIM) have been designed so that they can be applied without detailed knowledge of the complex mechanisms of the productivity problems in manufacturing firms.
Book Synopsis Export Survival of Manufacturing Firms in Ethiopia: Empirical Evidence by : Tsadkan Araya Gebreyesus
Download or read book Export Survival of Manufacturing Firms in Ethiopia: Empirical Evidence written by Tsadkan Araya Gebreyesus and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Making It Big written by Andrea Ciani and published by World Bank Publications. This book was released on 2020-10-08 with total page 178 pages. Available in PDF, EPUB and Kindle. Book excerpt: Economic and social progress requires a diverse ecosystem of firms that play complementary roles. Making It Big: Why Developing Countries Need More Large Firms constitutes one of the most up-to-date assessments of how large firms are created in low- and middle-income countries and their role in development. It argues that large firms advance a range of development objectives in ways that other firms do not: large firms are more likely to innovate, export, and offer training and are more likely to adopt international standards of quality, among other contributions. Their particularities are closely associated with productivity advantages and translate into improved outcomes not only for their owners but also for their workers and for smaller enterprises in their value chains. The challenge for economic development, however, is that production does not reach economic scale in low- and middle-income countries. Why are large firms scarcer in developing countries? Drawing on a rare set of data from public and private sources, as well as proprietary data from the International Finance Corporation and case studies, this book shows that large firms are often born large—or with the attributes of largeness. In other words, what is distinct about them is often in place from day one of their operations. To fill the “missing top†? of the firm-size distribution with additional large firms, governments should support the creation of such firms by opening markets to greater competition. In low-income countries, this objective can be achieved through simple policy reorientation, such as breaking oligopolies, removing unnecessary restrictions to international trade and investment, and establishing strong rules to prevent the abuse of market power. Governments should also strive to ensure that private actors have the skills, technology, intelligence, infrastructure, and finance they need to create large ventures. Additionally, they should actively work to spread the benefits from production at scale across the largest possible number of market participants. This book seeks to bring frontier thinking and evidence on the role and origins of large firms to a wide range of readers, including academics, development practitioners and policy makers.
Book Synopsis Factors Influencing the Adoption of Management Accounting Practices (MAPs) by Small and Medium Enterprises (SMEs) in the Manufacturing Sector in Durban by : Mbali Portia Msomi
Download or read book Factors Influencing the Adoption of Management Accounting Practices (MAPs) by Small and Medium Enterprises (SMEs) in the Manufacturing Sector in Durban written by Mbali Portia Msomi and published by . This book was released on 2020 with total page 482 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis An Evaluation and Survey of Current Cost Accounting Practices in Thrity-seven Selected Cotton Textile Firms by : Sylvan H. Sack
Download or read book An Evaluation and Survey of Current Cost Accounting Practices in Thrity-seven Selected Cotton Textile Firms written by Sylvan H. Sack and published by . This book was released on with total page 186 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Africa’s manufacturing puzzle: Evidence from Tanzanian and Ethiopian firms by : Diao, Xinshen
Download or read book Africa’s manufacturing puzzle: Evidence from Tanzanian and Ethiopian firms written by Diao, Xinshen and published by Intl Food Policy Res Inst. This book was released on 2021-05-06 with total page 85 pages. Available in PDF, EPUB and Kindle. Book excerpt: Recent growth accelerations in Africa are characterized by increasing productivity in agriculture, a declining share of the labor force employed in agriculture and declining productivity in modern sectors such as manufacturing. To shed light on this puzzle, we disaggregate firms in the manufacturing sector by size using two newly created panels of manufacturing firms, one for Tanzania covering 2008-2016 and one for Ethiopia covering 1996-2017. Our analysis reveals a dichotomy between larger firms that exhibit superior productivity performance but do not expand employment much, and small firms that absorb employment but do not experience any productivity growth. We suggest the poor employment performance of large firms is related to use of capital-intensive techniques associated with global trends in technology.
Book Synopsis Diagnosing Corruption in Ethiopia by : Janelle Plummer
Download or read book Diagnosing Corruption in Ethiopia written by Janelle Plummer and published by World Bank Publications. This book was released on 2012-07-06 with total page 448 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is a study of the nature of corruption in Ethiopia. It maps eight key sectors. The diagnostics strongly suggest that, in Ethiopia, corrupt practice in the delivery of basic services is potentially much lower than other low-income countries, but that there are emerging patterns in sector level corruption.
Author :International Development Research Centre (Canada) Publisher :IDRC ISBN 13 :0889367906 Total Pages :393 pages Book Rating :4.8/5 (893 download)
Book Synopsis Technology Policy and Practice in Africa by : International Development Research Centre (Canada)
Download or read book Technology Policy and Practice in Africa written by International Development Research Centre (Canada) and published by IDRC. This book was released on 1995 with total page 393 pages. Available in PDF, EPUB and Kindle. Book excerpt: Technology Policy and Practice in Africa
Author :Food and Agriculture Organization of the United Nations Publisher :Food & Agriculture Org. ISBN 13 :9251308713 Total Pages :150 pages Book Rating :4.2/5 (513 download)
Book Synopsis Sustainable Agricultural Mechanization: A Framework for Africa by : Food and Agriculture Organization of the United Nations
Download or read book Sustainable Agricultural Mechanization: A Framework for Africa written by Food and Agriculture Organization of the United Nations and published by Food & Agriculture Org.. This book was released on 2019-03-13 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: This framework presents ten interrelated principles/elements to guide Sustainable Agricultural Mechanization in Africa (SAMA). Further, it presents the technical issues to be considered under SAMA and the options to be analysed at the country and sub regional levels. The ten key elements required in a framework for SAMA are as follows: The analysis in the framework calls for a specific approach, involving learning from other parts of the world where significant transformation of the agricultural mechanization sector has already occurred within a three-to-four decade time frame, and developing policies and programmes to realize Africa’s aspirations of Zero Hunger by 2025. This approach entails the identification and prioritization of relevant and interrelated elements to help countries develop strategies and practical development plans that create synergies in line with their agricultural transformation plans. Given the unique characteristics of each country and the diverse needs of Africa due to the ecological heterogeneity and the wide range of farm sizes, the framework avoids being prescriptive.
Book Synopsis Condominium Housing in Ethiopia by : Matthew French
Download or read book Condominium Housing in Ethiopia written by Matthew French and published by United Nations Human Settlements Programme. This book was released on 2011 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Prepared by Matthew French and Katherine Hegab"--Acknowledgements.
Download or read book World Development Report 1994 written by and published by World Bank Publications. This book was released on 1994 with total page 268 pages. Available in PDF, EPUB and Kindle. Book excerpt: World Development Report 1994 examines the link between infrastructure and development and explores ways in which developing countries can improve both the provision and the quality of infrastructure services. In recent decades, developing countries have made substantial investments in infrastructure, achieving dramatic gains for households and producers by expanding their access to services such as safe water, sanitation, electric power, telecommunications, and transport. Even more infrastructure investment and expansion are needed in order to extend the reach of services - especially to people living in rural areas and to the poor. But as this report shows, the quantity of investment cannot be the exclusive focus of policy. Improving the quality of infrastructure service also is vital. Both quantity and quality improvements are essential to modernize and diversify production, help countries compete internationally, and accommodate rapid urbanization. The report identifies the basic cause of poor past performance as inadequate institutional incentives for improving the provision of infrastructure. To promote more efficient and responsive service delivery, incentives need to be changed through commercial management, competition, and user involvement. Several trends are helping to improve the performance of infrastructure. First, innovation in technology and in the regulatory management of markets makes more diversity possible in the supply of services. Second, an evaluation of the role of government is leading to a shift from direct government provision of services to increasing private sector provision and recent experience in many countries with public-private partnerships is highlighting new ways to increase efficiency and expand services. Third, increased concern about social and environmental sustainability has heightened public interest in infrastructure design and performance.
Book Synopsis Information Technology Investment by : Marc J. Schniederjans
Download or read book Information Technology Investment written by Marc J. Schniederjans and published by World Scientific. This book was released on 2010 with total page 465 pages. Available in PDF, EPUB and Kindle. Book excerpt: From the individual to the largest organization, everyone today has to make investments in IT. Making a smart investment that will best satisfy all the necessary decision-making criteria requires careful and inclusive analysis. This textbook provides an up-to-date, in-depth understanding of the methodologies available to aid in this complex process of multi-criteria decision-making. It guides readers on the process of technology acquisition ? what methods to use to make IT investment decisions, how to choose the technology and justify its selection, and how the decision will impact the organization.Unique to this textbook are both financial investment models and more complex decision-making models from the field of management science so that readers can extend the analysis benefits to enhance and confirm their IT investment choices. The wide range of methodologies featured in the book gives readers the opportunity to customize their best-fit solutions for their unique IT decision situation. This textbook is especially ideal for educators and students involved in programs dealing with technology management, operations management, applied finance, operations research, and industrial engineering.A complimentary copy of the ?Instructor's Manual and Test Bank? and the PowerPoint presentations of the text materials are available for all instructors who adopt this book as a course text. Please send your request to [email protected].
Download or read book Lifelines written by Stephane Hallegatte and published by World Bank Publications. This book was released on 2019-07-16 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: Infrastructure—electricity, telecommunications, roads, water, and sanitation—are central to people’s lives. Without it, they cannot make a living, stay healthy, and maintain a good quality of life. Access to basic infrastructure is also a key driver of economic development. This report lays out a framework for understanding infrastructure resilience - the ability of infrastructure systems to function and meet users’ needs during and after a natural hazard. It focuses on four infrastructure systems that are essential to economic activity and people’s well-being: power systems, including the generation, transmission, and distribution of electricity; water and sanitation—especially water utilities; transport systems—multiple modes such as road, rail, waterway, and airports, and multiple scales, including urban transit and rural access; and telecommunications, including telephone and Internet connections.
