Stakeholders’ Information Needs, Cost System Design, and Cost System Effectiveness in Dutch Local Government

2017 ◽  
Vol 33 (1) ◽  
pp. 77-101 ◽  
Author(s):  
Martijn Schoute ◽  
Tjerk Budding
Keyword(s):  
Local Government ◽  
System Design ◽  
Information Needs ◽  
Cost System ◽  
System Effectiveness

scholarly journals MANAGEMENT PRACTICES AND COST SYSTEM DESIGN: EVIDENCE FROM JORDANIAN MANUFACTURING COMPANIES

2020 ◽  
Vol 8 (1) ◽  
pp. 920-929
Author(s):  
Majdy I. Zuriekat
Keyword(s):  
System Design ◽  
Management Practices ◽  
Systems Design ◽  
Just In Time ◽  
Manufacturing Companies ◽  
Total Quality ◽  
Cost System ◽  
Study Results ◽  
Managerial Implications ◽  
Study Questionnaire

Purpose: The purpose of this study is to reveal and examine the nature of costing systems design alongside the usage of new manufacturing practices in Jordanian Manufacturing Companies. Design/Methodology/Approach: For carrying out the study, 86 managers from 43 manufacturing companies received the study questionnaire from which 56 were valid for data analysis. The study results are presented using multiple regression analysis. Findings: The results using multiple regressions indicate that Just in Time (JIT), Total Quality Management (TQM) and Product Diversity (PD) has a significant influence on costing systems design. Implications: This study provides evidence on the importance of using management practices as a driver for companies to use a broader perspective for designing costing systems. Responding managers have now empirical evidence regarding the manufacturing practices needed to design costing systems to their companies. Originality/Value: This is the first attempt to examine the manufacturing practices as a driver for cost system design. The study also provides significant managerial implications on how to use manufacturing practices to ensure better cost system design.

A Framework for Conducting Numerical Experiments on Cost System Design

2018 ◽  
Vol 31 (1) ◽  
pp. 41-61 ◽  
Author(s):  
Vic V. Anand ◽  
Ramji Balakrishnan ◽  
Eva Labro
Keyword(s):  
System Design ◽  
Numerical Experiments ◽  
Field Experiments ◽  
Meaningful Work ◽  
Computer Code ◽  
Data Availability ◽  
Independent Variables ◽  
Online Appendix ◽  
Cost System ◽  
Data Files

ABSTRACT This paper aims to advance the use of numerical experiments in the study of cost system design. As with laboratory and field experiments, researchers must decide on the independent variables and their levels, the experimental design, and the dependent variables. Options for dependent and independent variables are ample, as are ways to model the relations among these variables. We provide a modular framework that provides structure to these variables, their definitions, and the modeling of connections among them. Further, we offer insights into the design and layout of output data files to facilitate data analysis. We also present tips on how to report the results from such numerical experiments effectively. Finally, we provide C# source code for many of these modules in an online appendix. We hope that the framework and guidance provided in this paper will promote further meaningful work in this important area of management accounting. Data Availability: The appendix and computer code that accompany this paper are available for downloading at https://github.com/vanand74/CostSystemSim. We request that anybody who downloads the code and amends it for their research paper purposes acknowledges their use of this code and references this paper in an acknowledgement section.

scholarly journals Management Information Needs of Fish Farmers in Egbeda Local Government Area of Oyo State

1970 ◽  
Vol 22 (1) ◽  
pp. 139-150
Author(s):  
Otobong Micheal Udo ◽  
L.A. Akinbile ◽  
Samuel Ikechukwu Chinkata
Keyword(s):  
Local Government ◽  
Information Needs ◽  
Production Efficiency ◽  
Management Practices ◽  
Water Quality Management ◽  
Fish Farming ◽  
Local Government Area ◽  
Management Information ◽  
Chi Square ◽  
Increase Production Efficiency

This study investigated the management information needs of fish farmers in Egbeda Local Government Area of Oyo State. Structured questionnaire was used to obtain data from one hundred and ten fish farmers randomly selected from four urban and seven rural wards of the area. Data obtained were analyzed using descriptive (frequency, percentage,) and inferential (chi-square and PPMC) statistics. Results show that respondents had average age of 43years, majority were male (64.8%), had primary school as highest educational level (52.4%), had 2-5 ponds, use earthen ponds (55.2%) and had 5-7 years fish farming experience. Information was most needed in hormone identification (x=2.83), fish marketing (x=2.80) and water quality management (x=2.71). Respondents indicated high cost of feed and poaching as a major challenge in fish farming. Respondents’ age (r = -0.233, p = 0.017); management practices (r = 0.209, p =0.032); number of ponds (r = -0.412, p = 0.000) were correlated with management information needs. The study therefore recommends the need for extension agencies to provide robust and timely information in the areas of need highlighted by the fish farmers in order to increase production efficiency and output of the fish farmers.Keywords: Information needs, Fish farmers, Aquaculture

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