4 research outputs found

    Cost Accounting Regulations in Oil and Gas Industries

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    The cost accounting methods that are currently used in the oil and gas Industry are very diverse. Since the 1973 Arab Oil Embargo, increased attention was given to this issue, which resulted in the issuance of SFAS-19 by the FA SB and the SEC’s attempt to develop a new accounting method based on the value of their reserves. The pros and cons of the existing methods are discussed. Also discussed is the need for a uniform accounting procedure

    Dilemmas in Decision-Making Towards The Resolution of the Energy Crisis

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    This paper discusses various solution approaches to solve our aggravating energy problem. It presents various dilemmas faced by the energy policy-makers of the United States, for each of the solution approaches. The factors involved are economic, environmental, technological, sociological, psychological, ethical, political,institutional, international, regulatory, managerial, futuristic, and systems-oriented. An approach to help the Congress and the President to formulate and implement an effective National Energy Plan is discussed

    A mensuração do resultado da qualidade em empresas brasileiras

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    O presente estudo teve como objetivo investigar junto a um grupo seleto de empresas, como elas desenvolvem a mensuração dos resultados decorrentes da implantação dos programas de qualidade. As principais questões de pesquisa colocadas foram: qual a importância que as empresas concedem ao ato de mensurar resultados da qualidade; qual o momento mais propício para efetuar a mensuração desses resultados; quais são as fontes de dados utilizados, e de que forma o resultado é medido. Por meio da pesquisa bibliográfica foi efetuada a análise de duas metodologias de apuração do resultado proporcionado pela qualidade: Custos da Qualidade e Retorno da Qualidade. O estudo empírico foi realizado por meio de questionários junto a 11 empresas listadas no rol das empresas finalistas do Prêmio Nacional de Qualidade desde a sua instituição até o ano de 2001. O estudo de caráter exploratório aponta para a conclusão de que os resultados são calculados apenas parcialmente pelas empresas, tanto no que diz respeito à abrangência do reflexo dos programas nas receitas e custos, quanto no que se refere ao momento de calcular tais resultados. O uso por parte da empresa de medidas indicadoras do efeito potencial da qualidade nas receitas futuras, tais como satisfação e taxa de retenção de clientes e fatia de mercado, demonstra que há consciência da existência e da importância desses efeitos, abrindo o campo para pesquisas de metodologias de mensuração.<br>This study aimed to analyze how a selected group of companies measures the results obtained by implanting quality programs. The main research questions were: How important is it for companies to measure quality results? What is the most favorable time for measuring these results? Which data sources are used? How is the result measured? A bibliographic research resulted in two methods for verifying results from quality programs: Quality Costs and Quality Return. An empirical study was carried out by means of questionnaires, which were sent to 11 companies, included on the list of final competitors for the Brazilian National Quality Award since the year of its establishment until 2001. This exploratory study leads to the conclusion that companies only partially calculate their results, with respect to the range of the programs' influence on revenues and costs as well as the time for calculating these results. The companies' use of indices that mark the potential effect of quality on future revenues, such as satisfaction, client retention and market share, demonstrate their awareness of the existence and importance of these effects, making room for research on measuring methods
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