Background Estimating program costs when planning community-based mental health programs can be burden- some. Our aim was to retrospectively document the cost for the first year of planning and implementing Healthy Minds Healthy Communities (HMHC), a mental health promotion and prevention...

Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...

Cigarettes or cigarettes are an object that can cause lung cancer when inhaled and are cylinders of paper measuring between 70 and 120 mm long (varies by country) with a diameter of about 10 mm containing chopped dry tobacco leaves. Cigarettes are burned at one end and allowed to smolder so that...

This paper contains the meaning a of Activity-Based-Costing and whether the application of this method can improve company performance and how this method affect the company. In the first part of this paper, it describes Activity-Based-Costing method and comparison between this method and...

Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions...

Time Driven ABC (TDABC) which tries to address some of ABC’s shortcomings still remains unexplored in academic research. This paper focuses on the adoption of TDABC to assess the economic viability of two commonly used composting systems for organic wastes in New Zealand. The results support...

In this paper, we seek to provide empirical documentation of the effect of Activity-Based Costing (ABC) information on product and customer-related decisions made by managers in a company. Proponents of ABC argue that when an entity implements ABC, it reaps at least two important benefits:...

In their quest to assign capital appropriately, banks need the ability to compare two products in a way that objectively ascertains which is operationally riskier and by how much. Perceptions of changes in these risks can be used to predict future risk. Enter the prime metric to save the...

Introduction Cultural competency has been identified as a barrier to lesbian, gay, bisexual and transgender (LGBT) populations seeking care. Mystery shopping has been widely employed in the formal health care sector as a quality improvement (QI) tool to address specific client needs. The...

This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods...

The application of mass customization in the food industry requires an appropriate system design to meet the customers' needs and wants. One of the systems is the modularization concept for product design. The application of the modularization concept will impact manufacturing systems. Modular...

The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...

Research Question - Can the adoption of ABC have a positive impact on the performance of the company? Motivation - We have observed in the literature that studies on the impact of ABC on performance most often focus on financial performance. We want to explore this theme by studying, in addition...

In this paper, starting from the "holistic" approach of the European Banking Authority (EBA) which reinforces the relevance of antimoney laundering in the prudential assessment of banks, a conceptual scheme is proposed for the calculation of the Economic Value Added of banking products showing...

Dieses Lehr- und Arbeitsbuch vermittelt systematisch und praxisorientiert die Methoden und Instrumente der Kosten- und Leistungsrechnung. In sieben Kapiteln lernen Sie sowohl die traditionellen Lehrinhalte als auch die Ansätze des modernen Kostenmanagements kennen: Grundlagen,...