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წარმოების დანახარჯების აღრიცხვისა და ანალიზის ძირითადი საკითხები
Date Issued
2019
Author(s)
Advisor(s)
Institution
Abstract
The Topic of the Master’s Thesis is – “Main issues of accounting and analysis of
production cost on the example of Airbus S.E.”. The nature of production and manufacturing
costs results into difficulties in decision making for managers (Cost allocation and accounting
methods). A manufacturing company has to incur expenses in order to create a product which
will be able to meet the needs and expectations of the customers. Whereas, at the same time it is
in the interests of the company to minimize the costs using different kinds on methods and
approaches and ensure to get more profit this way.
The Thesis consists of two main parts. The first one is mostly theoretical with some
examples provided. The first chapter mainly explains the meaning of expenses, classification,
different existing approaches to expense accounting (Traditional and Alternative) for the
companies with different characteristics and also explains the methods of production cost
accounting.
The second part of the thesis offers and explains some courses of analysis from managers’
point of view. Which means it considers the ways to discover the possibilities of cost reduction
and gives the recommendations for further actions.
Analysis is made on the example of Airbus SE – one of the leader companies in the
Aerospace sector. The information for analysis is taken from the financial reports (years 2017
and 2018) stated on the official web-page of Airbus SE. The analysis also considers some
interesting aspects for the investors’ point of view.
production cost on the example of Airbus S.E.”. The nature of production and manufacturing
costs results into difficulties in decision making for managers (Cost allocation and accounting
methods). A manufacturing company has to incur expenses in order to create a product which
will be able to meet the needs and expectations of the customers. Whereas, at the same time it is
in the interests of the company to minimize the costs using different kinds on methods and
approaches and ensure to get more profit this way.
The Thesis consists of two main parts. The first one is mostly theoretical with some
examples provided. The first chapter mainly explains the meaning of expenses, classification,
different existing approaches to expense accounting (Traditional and Alternative) for the
companies with different characteristics and also explains the methods of production cost
accounting.
The second part of the thesis offers and explains some courses of analysis from managers’
point of view. Which means it considers the ways to discover the possibilities of cost reduction
and gives the recommendations for further actions.
Analysis is made on the example of Airbus SE – one of the leader companies in the
Aerospace sector. The information for analysis is taken from the financial reports (years 2017
and 2018) stated on the official web-page of Airbus SE. The analysis also considers some
interesting aspects for the investors’ point of view.
Degree Name
Master of Business Administration
Degree Discipline
ბიზნესის ადმინისტრირება (Business Administration)
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khmaladze nino.pdf
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წარმოების დანახარჯების აღრიცხვისა და ანალიზის ძირითადი საკითხები
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2.11 MB
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