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DC Field | Value | Language |
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dc.date.accessioned | 2021-10-25T05:40:27Z | - |
dc.date.available | 2021-10-25T05:40:27Z | - |
dc.date.issued | 2008 | - |
dc.identifier.citation | Muscat, D. (2008). The implementation of a detailed costing system : a case study relating to the meat processing industry (Bachelor’s dissertation). | en_GB |
dc.identifier.uri | https://www.um.edu.mt/library/oar/handle/123456789/82660 | - |
dc.description | B.ACCTY.(HONS) | en_GB |
dc.description.abstract | The study was carried out in one of Malta's leading meat processing firms. The dissertation focuses on one of the main products, enabling the formulation of a set of objectives and ensuring consistency throughout the research. Product costing was identified as a critical concept due to the constant increase in meat imports thus rendering unstable raw material costs. It also considers a number of options and opportunities, in terms of raw material purchases, not yet recognised by management. The study also entails a thorough analysis of labour and overheads and how these product cost elements might affect total production cost. The research attempts to determine the impact of possible future price increases within the market and how these uncontrollable factors might affect the product costing mechanism. Through a series of semi-structured interviews with management, an analysis between the firm's current product costing system and the proposed system was carried out where the main problem areas within the industry were highlighted. From these comparisons the research extracts a number of possible scenarios ensuing in a set of recommendations which might eventually result in the implementation of a detailed costing system. | en_GB |
dc.language.iso | en | en_GB |
dc.rights | info:eu-repo/semantics/restrictedAccess | en_GB |
dc.subject | Meat industry and trade -- Malta | en_GB |
dc.subject | Cost accounting -- Malta | en_GB |
dc.subject | Cost | en_GB |
dc.title | The implementation of a detailed costing system : a case study relating to the meat processing industry | en_GB |
dc.type | bachelorThesis | en_GB |
dc.rights.holder | The copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder. | en_GB |
dc.publisher.institution | University of Malta | en_GB |
dc.publisher.department | Faculty of Economics, Management and Accountancy. Department of Accountancy | en_GB |
dc.description.reviewed | N/A | en_GB |
dc.contributor.creator | Muscat, Daniel (2008) | - |
Appears in Collections: | Dissertations - FacEma - 1959-2008 Dissertations - FacEMAAcc - 1983-2008 |
Files in This Item:
File | Description | Size | Format | |
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B.ACCTY.(HONS)_Muscat_Daniel_2008.pdf Restricted Access | 11.12 MB | Adobe PDF | View/Open Request a copy |
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