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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.
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 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 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.
Book Synopsis Capital Budgeting by : Don Dayananda
Download or read book Capital Budgeting written by Don Dayananda and published by Cambridge University Press. This book was released on 2002-10-17 with total page 290 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book explains the financial appraisal of capital budgeting projects. The coverage extends from the development of basic concepts, principles and techniques to the application of them in increasingly complex and real-world situations. Identification and estimation (including forecasting) of cash flows, project appraisal formulae, and the application of net present value (NPV), internal rate of return (IRR) and other project evaluation criteria are illustrated with a variety of calculation examples. Risk analysis is extensively covered by the use of risk adjusted discount rate, certainty equivalent, sensitivity, simulation and Monte Carlo analysis. The NPV and IRR models are further applied to forestry, property and international investments. Resource constraints are introduced to the capital budgeting decisions with a variety of worked examples using linear programming technique. All calculations are extensively supported by Excel workbooks on the Web, and each chapter is well reviewed by end of chapter questions.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 254 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
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.
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 316 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.
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
Book Synopsis Cost and Management Accounting by : COLIN. DRURY
Download or read book Cost and Management Accounting written by COLIN. DRURY and published by . This book was released on 2018-03-10 with total page 512 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 Globalisation of Accounting Standards by : Jayne Maree Godfrey
Download or read book Globalisation of Accounting Standards written by Jayne Maree Godfrey and published by Edward Elgar Publishing. This book was released on 2007-01-01 with total page 344 pages. Available in PDF, EPUB and Kindle. Book excerpt: In this book, Jayne Godfrey and Keryn Chalmers explore the intricacies of the globalisation of accounting standards - arguably one of the most significant business developments of the wider globalisation process during the past two decades. They examine the key issues and implications of this harmonization of accounting standards from the perspectives of a diverse range of worldwide stakeholders. "Globalisation of Accounting Standards" shows that globalisation approaches differ significantly because countries seek to maintain varying degrees of sovereignty over their regulations. International differences in economic, political, legal, religious and social characteristics also affect globalisation approaches and, in turn, influence national accounting standard-setting agendas. The book explores why countries relinquish their existing national accounting standard-setting regimes to join the global movement. It also seeks to resolve questions such as: To what extent are national incentives altruistic, economic, political or social? Who are the winners and losers in the process? This authoritative book is thoroughly researched and expertly informed. Written by both academics and regulators, it tackles a critical and controversial issue in the globalisation movement. As such, it will be of great interest to a wide-ranging audience including: international, national, private and public sector standard-setters, economic regulators, accounting academics and political economists and strategists.
Book Synopsis An Enterprise Map of Ethiopia by : John Sutton
Download or read book An Enterprise Map of Ethiopia written by John Sutton and published by . This book was released on 2010 with total page 185 pages. Available in PDF, EPUB and Kindle. Book excerpt: This title describes the history and current capabilities of Ethiopia's leading industrial companies, focusing on 50 key large and mid-size firms.
Book Synopsis The Oxford Handbook of Industrial Hubs and Economic Development by : Arkebe Oqubay
Download or read book The Oxford Handbook of Industrial Hubs and Economic Development written by Arkebe Oqubay and published by Oxford University Press. This book was released on 2020-07-23 with total page 1370 pages. Available in PDF, EPUB and Kindle. Book excerpt: Industrialization supported by industrial hubs has been widely associated with structural transformation and catch-up. But while the direct economic benefits of industrial hubs are significant, their value lies first and foremost in their contribution as incubators of industrialization, production and technological capability, and innovation. The Oxford Handbook of Industrial Hubs and Economic Development adopts an interdisciplinary approach to examine the conceptual underpinnings, review empirical evidence of regions and economies, and extract pertinent lessons for policy reasearchers and practitioners on the key drivers of success and failure for industrial hubs. This Handbook illustrates the diverse and complex nature of industrial hubs and shows how they promote industrialization, economic structural transformation, and technological catch-up. It explores the implications of emerging issues and trends such as environmental protection and sustainability, technological advancement, shifts in the global economy, and urbanization.
Book Synopsis Workers, Managers, Productivity by : Akio Hosono
Download or read book Workers, Managers, Productivity written by Akio Hosono and published by Springer Nature. This book was released on 2020-02-14 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: This open access book provides a glimpse into the Japanese management technique known as “Kaizen,” and the ways it has been disseminated around the developing world. The novelty of this book is three-fold: it provides a contextualized view of the mechanisms of initiatives implementing Kaizen in developing countries; compared with productivity studies, it places the relationship between workers and managers at the center of inquiry, reflecting the intent of SDG8 concerning decent work and economic growth; and it provides an overview of the heterogeneity of Kaizen in terms of geography and firm size. This book explores how improving management techniques can support firms’ productivity and quality. Given its wide range of case studies from across Africa, Asia and Latin America, this book will be of value to scholars, policymakers and advocates of sustainable development alike.
Book Synopsis Management Accounting Change by : Danture Wickramasinghe
Download or read book Management Accounting Change written by Danture Wickramasinghe and published by Routledge. This book was released on 2012-08-21 with total page 568 pages. Available in PDF, EPUB and Kindle. Book excerpt: Written by two experienced lecturers, this is the first student-centered textbook to bridge the technical and theoretical aspects of management accounting change. Packed full of pedagogical features, including mini-cases, learning outcomes, key terms, article summaries, key concept boxes, real-world cases, chapter summaries and further reading suggestions and resources, it is clear and accessibly written, covering all the major emerging topics in management accounting theory. Discussing technical developments in management accounting from conventional cost accounting to contemporary strategic management accounting and beyond, in four parts it: shows how conventional cost accounting techniques and management control models evolved in line with the development of mass production and bureaucracy explores how recent developments such as customer and strategic orientations in business, flexible manufacturing, post-bureaucracy, network and virtual organizational technologies implicate in management accounting provides a number of alternative theories through which the transition of management accounting from mechanistic to post-mechanistic approaches can be explained – elaborating both rational and interpretive/critical theories. This excellent text meets a desperate need for an advanced management accounting textbook that incorporates theory and practice and is accessible and engaging for all those studying in this challenging area.
Book Synopsis Performance of Manufacturing Firms in Africa by : Hinh T. Dinh
Download or read book Performance of Manufacturing Firms in Africa written by Hinh T. Dinh and published by World Bank Publications. This book was released on 2012-08-21 with total page 238 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents empirical analyses of manufacturing firm performance in Africa based on the World Bank Enterprise Survey and on a one-time quantitative survey conducted for the World Bank by the Center for the Study of African Economies of Oxford University.
