Συστήματα διοικητικής λογιστικής ναυτιλιακών επιχειρήσεων
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Keywords
Διοικητική λογιστική ; Ναυτιλιακές επιχειρήσεις ; Κοστολόγηση ; Προϋπολογισμός ; Management accounting ; Shipping companies ; Costing ; BudgetingAbstract
This thesis examines the importance and application of management accounting systems in the international shipping industry, which is characterised by complexity, increased risk and competition. Through the analysis of management accounting systems applied in shipping companies, the importance of its contribution to better management decision making is revealed. Shipping companies are faced with managing fuel costs, freight fluctuations, and global economic conditions, making management accounting necessary for their operations. The paper discusses the basic functions of management accounting, such as costing, budgeting, performance evaluation, and risk management, and shows how the contribution of technological advances affects this discipline in shipping. In this thesis it emerges that the role of management accounting is an indispensable pillar for shipping, as it is directly linked to improving financial performance and sustainability. The effective use of management accounting tools allows shipping companies to face the challenges of the global market with flexibility and strategic planning, ensuring their continued growth and success in an ever-evolving environment.
Keywords: Managment accounting, shipping companies, costing, budgeting
Postgraduate Studies Programme
ΝαυτιλίαDepartment
Σχολή Ναυτιλίας και Βιομηχανίας. Τμήμα Ναυτιλιακών ΣπουδώνNumber of pages
78Language
GreekCollections
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Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Μη Εμπορική Χρήση-Όχι Παράγωγα Έργα 3.0 Ελλάδα