出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The purpose of this study is to examine the extent of use of Cost and Management Accounting Practices (CA & MAPs) in Bangladesh cement industry (BCI). To achieve this objective 23 cement companies have purposively been selected. A structured questionnaire was administered among some selected professionals in accounts and finance department in the selected cement companies. The study proposed conceptual framework and revealed that there are five dimensions for practicing CA and MPAs in the manufacturing industry. Cement companies are more or less practicing all those dimensions. In the costing system dimension, cement companies are mainly using separation of cost and cost of quality. Companies are using budgeting for planning and activity based budgeting more compared to other usual budgeting tools. For performance measure, the adoption of financial measures is very common. In terms of information for decision making dimension, cost volume profit (CVP) analysis is the mostly practiced technique. Value chain analysis is widely accepted by the cement companies for strategic analysis. However, modern sophisticated methods and tools for CA and MAPs such as balance score card (BSC), analysis of competitors’ strength and weaknesses are less practicing. This study provides valuable understandings into the nature of CA & MAPs applied by cement companies in the emerging markets of developing countries. Keywords: Bangladesh, Cement industry, Cost and Management accounting, Financial measures, Non-financial measures, Strategic analysis.
