(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

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.

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.

The complex, large scale operations within the option one product lines offer full cost recovery.

In economic terms, workers' remittances were systemically important, accounting for 1.3 per cent of developing countries' gross domestic product in 2002.

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.

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.

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.

These effects included quality improvements, cost reductions and product development, and have contributed to making the comparative advantage of labour cost a relatively less important determinant of competitiveness.

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

Thus, for example, the plant where the product is made is included in the cost of the product, even though the plant remains fixed in its place over a long period of time.

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).

(b) The public health budget has increased by more than 250 per cent, with global health expenditures accounting for about 6 per cent of gross domestic product (GDP)

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

17. The data gathered through the current formal and informal information systems need extensive modification to support a meaningful cost accounting system.

The prototype method will indicate changes that would have to be made to information systems to develop a satisfactory cost accounting system.

As a function of a country apos s gross national product (GNP), the cost had shown a steady rise over the years.

Experience has shown that duplication of testing procedures that do not add value to a product adds to the cost of compliance.