(d) Cost accounting

3. Cost accounting

3. Cost accounting

(iv) Cost accounting

(iv) Cost accounting

Cost accounting system for conference services

4. Cost accounting system for conference services

Cost accounting for system for conference services

(ii) 15,000 in direct maintenance cost

IV. Objectives and benefits of a cost accounting system

4. Cost accounting system for conference services. 41 53 6

9. The Rio Group recognized the utility of a cost accounting system.

6. Cost accounting in not for profit service organizations is quite different.

In the past, the Committee has cautioned against expensive cost accounting systems.

The Secretariat will submit a written report on the cost accounting system.

A number of delegations had asked about developments in the area of cost accounting.

(i) Cost accounting system for conference services (resolution 52 214 D), A 53 257

25. In order to develop a cost accounting system, a prototype approach seems advisable.

There has, however, been relatively little direct cost sharing through UNDP.

Staff separation cost estimates as per the accounting policy on contingent liabilities (note 2 (c))

On this basis, the total cost of the accounting system project was estimated at 2,102,000.

This figure is recorded using standard cost accounting methods, under which the direct costs (such as for consulting services) and the indirect costs (such as for utilization of electricity) of management improvement measures are calculated and summed up.

52. The Committee supported in principle further development of the cost accounting system for conference services.

2. Traditional cost accounting systems were set up primarily to meet the needs of manufacturing concerns.

Table Cost of direct short wave radio broadcasting for the biennium 2000 2001

Recommendation 11. As the basis for producing publications in a cost effective manner as well as the basis for the new budgetary system proposed in recommendation 7, the United Nations Secretariat should develop a cost accounting system by the end of 1998 in order to have knowledge of the full cost of publications (i.e., direct and, to the extent possible, indirect costs).

Noting the possible benefits of the cost accounting system for the financial efficiency of the United Nations,

(h) Report of the Secretary General on a cost accounting system for conference services (A 53 257)

20. The accuracy of any cost accounting system depends on the accessibility and validity of the data available.

Portfolio flows and foreign direct investment (FDI) posted the strongest growth, accounting for more than two thirds of total private inflows.

37. The view was expressed that the report of the Secretary General on a cost accounting system for conference services contained in document A 53 257 was useful because it provided a clear statement of the objectives and benefits of a cost accounting system.

The remainder covers the cost of the provision of audit, payroll, investment, and treasury and accounting services by UNOG.

However, the Secretariat was looking into the issue in the context of cost accounting studies requested by the Committee.

8. In the field of conference services, activity based costing can offer an approach consistent with cost accounting theory.

The development of cost effective and easy to maintain cost accounting systems could facilitate analysis of the cost of activities, including the related resources that could be released as a consequence of the discontinuation of outputs.

We usually don't, and we want to start getting the accounting system right so we can pay the real cost.

2. Encourages the Secretary General, to the extent possible, to utilize in house resources to implement the cost accounting system

2. Encourages the Secretary General, to the extent possible, to utilize in house resources to implement the cost accounting system

The single most common direct cause of death accounting for a quarter of all maternal deaths is obstetric haemorrhage, generally occurring post partum.

I.55 The Advisory Committee enquired as to progress achieved in the development of a cost accounting system for conference services.

They are hosted on old hardware and are not fully reliable to be used as part of a cost accounting system.

The Committee s views on cost accounting for conference services are contained in its report of 16 October 1998 (A 53 507).

Important benefits of trade and transport facilitation measures relate to time savings, which often outweigh direct cost savings.

Badly lost NEOs mean that a direct recovery attempt is not cost effective in terms of telescope resources.

8. Activity based costing can offer an approach consistent with cost accounting theory and suitable for use in the conference services area.