Diplomová práce

Importance of marginal costing technique in comparison with other costing techniques in pricing decision in a manufacturing company from Nigeria.

Kehinde Oluwaseye Omisore
Anotace

The main objective of the thesis “ The Importance of Marginal Costing Technique in Comparison with Other Costing Techniques in Pricing Decision in a Manufacturing Company in Nigeria” is the evaluation of importance of marginal costing technique in comparison with other costing techniques in making pricing decision, identify advantages and disadvantages of this marginal costing technique in comparison …více

Abstract

The main objective of the thesis “ The Importance of Marginal Costing Technique in Comparison with Other Costing Techniques in Pricing Decision in a Manufacturing Company in Nigeria” is the evaluation of importance of marginal costing technique in comparison with other costing techniques in making pricing decision, identify advantages and disadvantages of this marginal costing technique in comparison …více

Zadání práce

Aim:
On the basis of evaluation of impact on financial position and performance of chosen company from Nigeria of marginal costing technique in comparison with other costing techniques used for pricing decision the aim of thesis is to identify the major advantages and disadvantages of studied costing techniques as well as bottlenecks and challenges connected with their implementation and maintenance, and to make a set of recommendations about the choice of the best costing technique for similar businesses from Nigeria.

Plan:
Introduction
1. Marginal costing as component of effective and efficient pricing decision.
2. Concept of pricing decision: components, procedures, impact on financial reporting and general performance of the business.
3. Evaluation of impact on financial position and performance of chosen company from Nigeria of marginal costing technique in comparison with other costing techniques used for pricing decision.
4. Advantages and disadvantages of studied costing techniques as well as bottlenecks and challenges connected with their implementation and maintenance, and to make a set of recommendations about the choice of the best costing technique for similar businesses from Nigeria.
Conclusion
Práce zkontrolována:
27. 5. 2024 18:56, Ing. Oleksandra Lemeshko
Plný text práce
573,4 KB / soubor PDF
Jazyk práce
angličtina angličtina
Termín obhajoby
18. 6. 2024
Práce byla úspěšně obhájena

Vedoucí

Ing. Oleksandra Lemeshko
KF ESF MU

Oponent

Ing. Bc. Jana Hvozdenská, Ph.D.
KF ESF MU

Literatura

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  • WEYGAND, Jerry J.; Paul D. KIMMEL a Donald E. KIESO. Financial and Managerial Accounting. 2nd ed. Weinheim: Wiley-VCH, 2015, 1344 s. ISBN 978-1-119-03453-7.
  • ACCA Applied knowledge : ACCA diploma in accounting and business (RQF level 4) : financial accounting (FA/FFA) : study text. Wokingham: Kaplan Publishing, 2019, 28, 546. ISBN 9781787403895.
  • ACCA Applied knowledge : ACCA diploma in accounting and business (RQF level 4) : management accounting (FA/FMA) : study text. Wokingham: Kaplan Publishing, 2019, 30, 640. ISBN 9781787403901.

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