Contextualizing cost system design: A literature review

2021 ◽  
Keyword(s):  
Literature Review ◽  
System Design ◽  
Cost System

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.

How Incentive System Design Affects Risk-Taking: A Literature Review

2019 ◽  
Author(s):  
Niklas Kreilkamp ◽  
Sascha Matanovic ◽  
Maximilian Schmidt ◽  
Arnt Wöhrmann
Keyword(s):  
Literature Review ◽  
System Design ◽  
Risk Taking ◽  
Incentive System

scholarly journals A Concept of WSD as an Implemented Approach to the Successful Design of a High-Rise Residential

2019 ◽  
Vol 266 ◽  
pp. 06013
Author(s):  
Diah Listyaningsih ◽  
Christiono Utomo
Keyword(s):  
Literature Review ◽  
System Design ◽  
Construction Projects ◽  
Project Success ◽  
Design Approach ◽  
Residential Property ◽  
High Rise ◽  
Problems And Solutions ◽  
Successful Design ◽  
System Design Approach

Construction project success depends on success of design. It is very rare previous research about the success of design as a determinant to the success of construction projects. The Whole System Design (WSD) approach in a planning of a high-rise residential property consider the success interrelatedness of both problems and solutions. It can help to create more sustainable designs. Nevertheless, designers often face several factors that exclusively reduce the rate of successful design i.e. design model and methods. One way to manage this issue is to reduce ambiguousness by using a whole system design approach. This study purposes to explore framework of Whole System Design approach for successful design. Application of literature review method is used to understanding the problem by analysing 20 articles about high-rise building, residential and whole system design. The result presents a mapping of several methods that used in previous research. It is to help more widespread the successful design in a high-rise residential property.

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