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Exploring the adoption of activity-based costing in selected South African crude oil refineries

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dc.contributor.advisor Julyan, Leoni
dc.contributor.advisor Reyneke, Yolande Makhaza, Sanelisiwe Peacefull 2022-08-02T08:33:47Z 2022-08-02T08:33:47Z 2022-02
dc.description Abstracts in English, Zulu and Sesotho en
dc.description.abstract The South African petroleum industry is regulated, with the Department of Energy stipulating import parity as refinery product costs. Refineries may not have an exact view of actual product cost and may base decisions on deemed costs. Prior literature has not addressed refinery processes or activity-based costing in regulated environments. This study aimed to explore the opinions of selected refinery managers on refinery processes and activity-based costing adoption to inform optimal product mix decisions for selected regulated products. The empirical analysis based on semi-structured interviews determined that even though refineries allocate indirect costs to products based on volume, product mix decisions are based on the regulated price. Although the findings support activity-based costing adoption, this may not be conducive in regulated environments. Further research is required on the relationship between activity-based costing and price regulation, and how activity-based costing may impact the optimisation of the crude oil refinery value chain. en
dc.format.extent 1 online resource (xii, 182 leaves) : illustrations
dc.language.iso en en
dc.subject Activity-based costing en
dc.subject South African petroleum industry en
dc.subject Crude oil refineries en
dc.subject Indirect cost en
dc.subject Optimisation en
dc.subject Refinery process en
dc.subject Regulated industry en
dc.subject Product-mix decision en
dc.subject Umsebenzi ogxile ekufakeni izindleko zul
dc.subject Imboni yokusawoyela eNingizimu Afrika zul
dc.subject Izikhungo zokuhluza uwoyela ongahluziwe zul
dc.subject Izindleko ezingaqondile ngqo zul
dc.subject Ukucoliseka zul
dc.subject Izinhlelo zezikhungo zokuhluza zul
dc.subject Imboni ehambisa ngokolawulomthetho zul
dc.subject Izinqumo ezixubile zemikhiqizo zul
dc.subject Go hlakanya ditshenyagelo go ya ka mošomo sso
dc.subject Intasteri ya petroleamo ya Afrika Borwa sso
dc.subject Bohlwekišetšo bja oli ye tala sso
dc.subject Ditshenyagelo tše di iphihlilego sso
dc.subject Kaonafatšo, tshepedišo ya bohlwekišetšo sso
dc.subject Intasteri ye e laolwago sso
dc.subject Diphetho tša motswako wa setšweletšwa sso
dc.subject.ddc 657.420968
dc.subject.lcsh Activity-based costing -- South Africa en
dc.subject.lcsh Cost accounting -- South Africa en
dc.subject.lcsh Petroleum industry and trade -- South Africa -- Accounting en
dc.subject.lcsh Managerial accounting -- South Africa en
dc.title Exploring the adoption of activity-based costing in selected South African crude oil refineries en
dc.type Dissertation en
dc.description.department College of Accounting Sciences en M. Phil. (Accounting Sciences)

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