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Year :
2012 (5)
2011 (27)
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2007 (34)
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Subjects :
Activity-based costing (296)
Prozesskostenrechnung (293)
Theorie (141)
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Cost management (66)
[+/-]
Kostenmanagement (65)
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Controlling (43)
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activity-based costing (27)
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activity based costing (14)
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Languages :
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Undetermined (98)
Persons :
Roodhooft, Filip (10)
Cinquini, Lino (7)
Căpuşneanu, Sorinel (7)
I (7)
Capusneanu, Sorinel (6)
[+/-]
Bruggeman, Werner (5)
Kaplan, Robert S. (5)
Kaufmann, Lutz (5)
Wegmann, Grégory (5)
Campanale, Cristina (4)
Cardinaels, Eddy (4)
Gosselin, Maurice (4)
Horváth, Péter (4)
Pitzalis, Arianna (4)
Tsai, Wen-hsien (4)
Van Herck, Gustaaf (4)
Al-Khadash, Husam Aldeen (3)
Anderson, Steven R. (3)
Briciu, Sorin (3)
Collini, Paolo (3)
CĂPUŞNEANU, Sorinel (3)
Eriksen, Scott D. (3)
Homburg, Carsten (3)
Hsu, Jui-Ling (3)
Kowalski, Michal (3)
Labro, Eva (3)
Lengsfeld, Stephan (3)
Marelli, Alessandro (3)
Mayer, Reinhold (3)
Nassar, Mahmoud (3)
Nielsen, Steen (3)
Rogalski, Marlies (3)
Schiller, Ulf (3)
Schmeisser, Wilhelm (3)
Schweitzer, Marcell (3)
Seuring, Stefan (3)
Tenucci, Andrea (3)
Tsai, Wen-Hsien (3)
Urrutia, Ignacio (3)
Vikas, Kurt (3)
Institutions :
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität (10)
Asociaţia Generalā a Economiştilor din România - AGER (9)
Katholieke Universiteit Leuven (9)
HAL (5)
Instytut Organizacji i Zarządzania, Politechnika Wrocławska (5)
[+/-]
AACE International (3)
Faculdade de Economia, Universidade do Porto (3)
American Association of Cost Engineers (2)
Department of Economics and Business, Universitat Pompeu Fabra (2)
Ehrvervøkonomisk Institut, Institut for Økonomi (2)
Facultatea de Management Financiar Contabil, Universitatea Spiru Haret (2)
Faculteit Economie en Bedrijfskunde, Universiteit Gent (2)
Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia (2)
George Washington University. Continuing Engineering Education Program (2)
IFUA Horváth & Partner <Stuttgart> (2)
Institute for Operations Research and the Management Sciences - INFORMS (2)
Laboratorio Management e Sanità (MeS), Scuola Superiore Sant'Anna (2)
Vlerick Leuven Gent Management School (2)
Academia de Studii Economice din Bucureşti (1)
Asociación Española de Economía - AEE (1)
European Association of Agricultural Economists - EAAE (1)
Fachhochschule Bonn-Rhein-Sieg / Fachbereich Wirtschaft <Sankt Augustin> (1)
Fachtagung Prozesscontrolling <1, 2008, Sankt Augustin> (1)
Facultat d'Economia i Empresa, Universitat de Barcelona (1)
Harvard Graduate School of Business Administration <Boston, Mass.> (1)
Hochschule <Wismar> / Fachbereich Wirtschaft (1)
Horváth & Partner <Stuttgart> (1)
IESE Business School, Universidad de Navarra (1)
Institut für Technik der Betriebsführung <Karlsruhe> (1)
Institutet för Ekonomisk Forskning, Ekonomihögskolan (1)
Lehrstuhl für Internationales Management & Beschaffung <Vallendar> (1)
Majandusteaduskond, Tartu Ülikool (1)
Management and Innovation Research Lab (MaIn Lab), Scuola Superiore Sant'Anna (1)
Tilburg University, Center for Economic Research (1)
Universität <Bamberg, 1979 -> (1)
Universität <Bochum> / Lehrstuhl Wirtschaftslehre, insbesondere Angewandte Betriebswirtschaftslehre (Produktionswirtschaft) (1)
Université Paris-Dauphine (1)
Université de Bourgogne - Latec/Fargo (Research center in Finance,organizational ARchitecture and GOvernance) (1)
Vysoká Škola Ekonomická v Praze (1)
Área de Entorno Económico, Instituto de Empresa (1)
Published in ... :
MPRA Paper (10)
Open Access publications from Katholieke Universiteit Leuven (9)
Theoretical and Applied Economics (9)
International Journal of Accounting, Auditing and Performance Evaluation (8)
Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung (7)
[+/-]
Controlling-Praxis (6)
Kostenrechnung : Stand und Entwicklungsperspektiven ; Wolfgang Männel zum 60. Geburtstag (6)
Management accounting research (5)
Operations Research and Decisions (5)
Post-Print / HAL (5)
Revue Finance Contrôle Stratégie (5)
Controlling & Management : ZfCM ; Zeitschrift für Controlling und Management (4)
Europäische Hochschulschriften / Reihe 5, Volks- und Betriebswirtschaft (4)
Advances in management accounting : a research annual (3)
Berichte aus der Betriebswirtschaft (3)
Construction Management & Economics (3)
Controller-Magazin : CM ; Arbeitsergebnisse aus der Controller-Praxis (3)
International journal of production research (3)
Journal of air transport management (3)
Kostenmanagement : Wertsteigerung durch systematische Kostensteuerung (3)
Kostenorientiertes Geschäftsprozessmanagement : Methoden, Werkzeuge, Erfahrungen (3)
Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : Zfbf (3)
WHU Otto Beisheim School of Management, Vallendar - Lehrstuhl für Internationales Management und Beschaffung - Publikationen (3)
Zeitschrift für Planung & Unternehmenssteuerung (3)
Annales Universitatis Apulensis Series Oeconomica (2)
Arbeitsberichte des Lehrstuhls für Produktionswirtschaft (2)
Betriebliches Rechnungswesen und Controlling im Spannungsfeld von Theorie und Praxis : Festschrift für Prof. Dr. Jürgen Graßhoff zum 65. Geburtstag (2)
Controlling (2)
Die Bank : Zeitschrift für Bankpolitik und Praxis (2)
Economics Working Papers / Department of Economics and Business, Universitat Pompeu Fabra (2)
Entscheidungsprobleme im Supply Chain Management : quantitative Lösungsansätze für den Mittelstand (2)
Facility Management : praxisorientierte Einführung und aktuelle Entwicklungen (2)
Finanz- und Rechnungswesen : Jahrbuch (2)
Gabler Edition Wissenschaft / Hallesche Schriften zur Betriebswirtschaft (2)
Harvard business review : HBR (2)
Instandhaltungscontrolling (2)
International Journal of Managerial and Financial Accounting (2)
International Journal of Revenue Management (2)
International journal of business and systems research (2)
International journal of contemporary hospitality management (2)
Databases :
ECONIS (288)
RePEc (94)
BASE (6)
USB Cologne (business full texts) (5)
USB Cologne (EcoSocSci) (5)
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Title
1
Performancesteuerung von Wertschöpfungsprozessen
Year:
2012
Person:
Mayer, Reinhold
Published in:
Controlling - Relevance lost? : Perspektiven für ein zukunftsfähiges Controlling
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2
Prozesskostenrechnung als Controllinginstrument im Supply Chain Management
Year:
2012
Person:
Engelhardt, Jörg
Published in:
Entscheidungsprobleme im Supply Chain Management : quantitative Lösungsansätze für den Mittelstand
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3
Prozessmanagement bei der Heizthermen GmbH
Year:
2012
Person:
Fröhlich, Michael
Published in:
Fallstudien zur Unternehmensführung
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4
Management accounting change : ABC adoption and implementation
Year:
2012
Person:
Fadzil, Faudziah Hanim Binti
;
Rababah, Abedalqader
Published in:
Journal of accounting and auditing : research & practice; JAARP
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5
Financial performance and customer service : an examination using activity-based costing of 38 international airlines
Year:
2012
Person:
Lin, Wen-cheng
Published in:
Journal of air transport management ; 19
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6
The results account of the ABC method. The main source of underlining the performances of an entity
Year:
2011-07-01
Person:
Briciu, Sorin
;
Căpuşneanu, Sorinel
;
I
Institution:
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität
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7
The importance of activity-based costing method (ABC) In Romania's business environment changes
Year:
2011-05-15
Person:
Căpuşneanu, Sorinel
;
I
;
Cokins, Gary
;
Barbu, Cristian Marian
Institution:
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität
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8
Activity-based Management in France: A focus on the information systems department of a bank
Year:
2011-04
Person:
Wegmann, Grégory
Institution:
HAL
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9
Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes
Year:
2011-03-15
Person:
Căpuşneanu, Sorinel
;
I
;
Barbu, Cristian Marian
Institution:
Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität
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10
THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS
Year:
2011
Person:
Briciu, Sorin
;
Capusneanu, Sorinel
Institution:
Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
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11
Evaluating Heuristics Used When Designing Product Costing Systems
Year:
2011
Person:
Balakrishnan, Ramji
;
Hansen, Stephen
;
Labro, Eva
Institution:
Institute for Operations Research and the Management Sciences - INFORMS
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12
I cambiamenti del <i>costing</i> nelle aziende manifatturiere italiane: risultati di una ricerca comparativa
Year:
2011
Person:
Cinquini, Lino
;
Collini, Paolo
;
Marelli, Alessandro
;
Tenucci, Andrea
Publisher:
FrancoAngeli Editore
Published in:
MANAGEMENT CONTROL
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13
METHOD TIME DRIVEN ACTIVITY BASED COSTING – LITERATURE REVIEW
Year:
2011
Person:
DEJNEGA, Oleg
Institution:
Facultatea de Management Financiar Contabil, Universitatea Spiru Haret
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14
Cost analysis of information technology-assisted quality inspection using activity-based costing
Year:
2011
Person:
Kim, Yong-Woo
;
Kim, Sang-Chul
Publisher:
Taylor and Francis Journals
Published in:
Construction Management & Economics
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15
The diffusion of activity-based costing in Jordanian industrial companies
Year:
2011
Person:
Nassar, Mahmoud
;
Al-Khadash, Husam Aldeen
;
Sangster, Alan
Published in:
Qualitative research in accounting & management : QRAM ; 8
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16
Modelling activity-based costing in restaurants
Year:
2011
Person:
Kostakis, Hara
;
Boskou, George
;
Palisidis, George
Published in:
Journal of modelling in management ; 6
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17
Prozesskostenrechnung für hybride Leistungsbündel
Year:
2011
Person:
Soth, Tobias
Publisher:
Bochum : Ruhr-Univ., Lehrstuhl für Produktionswirtschaft
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18
The diffusion of a management innovation : a structural equation approach
Year:
[2011]
Person:
Geßner, Christian
Publisher:
Münster [u.a.] : LIT-Verl.
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19
A review of the granators' accounts of Durham Cathedral Priory 1294 - 1433 : an early example of process accounting?
Year:
2011
Person:
Dobie, Alisdair
Published in:
Accounting history review ; 21
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20
A cancer center puts the new approach to work
Year:
2011
Person:
Albright, Heidi W.
;
Feeley, Thomas W.
Published in:
Harvard business review : HBR ; 89
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21
How to solve the cost crisis in health care
Year:
2011
Person:
Kaplan, Robert S.
;
Porter, Michael E.
Published in:
Harvard business review : HBR ; 89
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22
Professionalisierung des Controllings in der Behindertenhilfe : Verfeinerung der Kostenrechnung nach Einführung von Persönlichen Budgets
Year:
2011
Person:
Vaudt, Susanne
;
Rasche, Carsten
Published in:
Professionalisierung im Nonprofit Management
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23
A case study of activity-based costing in allocating rebar fabrication costs to projects
Year:
2011
Person:
Kim, Yong-Woo
;
Han, Seungheon
;
Shin, Sungwon
;
Choi, Kunhee
Publisher:
Taylor and Francis Journals
Published in:
Construction Management & Economics
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24
Design of an activity based costing system for a public hospital: a case study
Year:
2011
Person:
Eriksen, Scott D.
;
Urrutia, Ignacio
;
Cunningham, Gary M.
Publisher:
Inderscience Enterprises Ltd
Published in:
International Journal of Managerial and Financial Accounting
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25
Estimating the cost effects of purchasing centralization : empirical evidence from framework agreements in the public sector
Year:
2011
Person:
Karjalainen, K.
Published in:
Journal of purchasing and supply management ; 17
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26
Design of an activity based costing system for a public hospital : a case study
Year:
2011
Person:
Eriksen, Scott D.
;
Urrutia, Ignacio
;
Cunningham, Gary M.
Published in:
International journal of managerial and financial accounting ; 3
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27
Why the proper definition of the ABC matters : a note
Year:
2011
Person:
Brierley, John A.
Published in:
Advances in management accounting : a research annual ; 19
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28
Antecedents and consequences of cost information usage in decision making
Year:
2011
Person:
Tse, Michael S. C.
Published in:
Advances in management accounting : a research annual ; 19
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29
Möglichkeiten der leistungsorientierten Vergütung von nicht angestellten Ärzten im stationären Sektor : eine Prozesskostenrechnung am Beispiel von Varizenpatienten
Year:
2010 [erschienen] 2011
Person:
Weid, Sabrina
;
Geissler, Alexander
Publisher:
Berlin : Univ.-Verl. der Techn. Univ., Univ.-Bibliothek
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30
The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution
Year:
2011
Person:
Lima, Carlos Manuel Ferreira
Institution:
Faculdade de Economia, Universidade do Porto
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31
Sustaining an Effective ABC-ABM System
Year:
2011
Person:
COKINS, Gary
;
CĂPUŞNEANU, Sorinel
Institution:
Asociaţia Generalā a Economiştilor din România - AGER
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32
Prozesskostenrechnung für hybride Leistungsbündel
Year:
2011
Person:
Soth, Tobias
Institution:
Universität <Bochum> / Lehrstuhl Wirtschaftslehre, insbesondere Angewandte Betriebswirtschaftslehre (Produktionswirtschaft)
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33
COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN THE INFORMATION SYSTEM DEPARTMENTS OF TWO GROUPS IN FRANCE: A STRATEGIC MANAGEMENT ACCOUNTING APPROACH
Year:
2010-07-05
Person:
Wegmann, Grégory
Institution:
HAL
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34
COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN THE INFORMATION SYSTEM DEPARTMENTS OF TWO GROUPS IN FRANCE: A STRATEGIC MANAGEMENT ACCOUNTING APPROACH
Year:
2010-07-05
Person:
Wegmann, Grégory
Institution:
HAL
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35
Comparing the accuracy of ABC and time-driven ABC in complex and dynamic environments: a simulation analysis
Year:
2010-03
Person:
HOOZÉE, S.
;
VANHOUCKE, M.
;
BRUGGEMAN, W.
Institution:
Faculteit Economie en Bedrijfskunde, Universiteit Gent
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36
Cost Drivers. Evolution and Benefits
Year:
2010
Person:
COKINS, Gary
;
CĂPUŞNEANU, Sorinel
Institution:
Asociaţia Generalā a Economiştilor din România - AGER
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37
EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD
Year:
2010
Person:
Briciu, Sorin
;
Capusneanu, Sorinel
Institution:
Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia
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38
Convergence of ABC and ABM Principles – Guarantee of a Performant Management
Year:
2010
Person:
CĂPUŞNEANU, Sorinel
;
MARTINESCU, Dana-Maria
Institution:
Asociaţia Generalā a Economiştilor din România - AGER
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39
Supply chain management, activity-based costing and organisational factors
Year:
2010
Person:
Askarany, Davood
;
Yazdifar, Hassan
;
Askary, Saeed
Published in:
International journal of production economics ; 127
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40
Identifying operational improvements during the design process of a time-driven ABC system : the role of collective worker participation and leadership style
Year:
2010
Person:
Hoozée, Sophie
;
Bruggeman, Werner
Published in:
Management accounting research ; 21
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41
Customer profitability analysis with time-driven activity-based costing : a case study in a hotel
Year:
2010
Person:
Dalci, Ilhan
;
Tanis, Veyis
;
Kosan, Levent
Published in:
International journal of contemporary hospitality management ; 22
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42
Aktivitätsbezogene Kosten- und Leistungsrechnung für Pflegedienste
Year:
2010
Person:
Kaspers, Uwe
Published in:
Steuerung von Sozial- und Gesundheitsunternehmen
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43
Evaluation of business processes using probability-driven activity-based costing
Year:
2010
Affiliated person:
Stelling, Mark Thomas
;
Roy, Rajkumar
;
Tiwari, Ashutosh
;
Majeed, Basim
Published in:
The service industries journal ; 30
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44
Price elasticity of demand and capacity expansion features in an enhanced ABC product-mix decision model
Year:
2010
Affiliated person:
Tsai, Wen-hsien
;
Kuo, Lopin
;
Lin, Thomas W.
;
Kuo, Yi-chen
;
Shen, Yu-shan
Published in:
International journal of production research ; 48
Availability:
-
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45
Application of ABC in hot spring country inn
Year:
2010
Affiliated person:
Tsai, Wen-hsien
;
Hsu, Jui-ling
;
Chen, Chia-hsin
;
Chou, Yu-wei
;
Lin, Sin-jin
Published in:
International journal of management & enterprise development : IJMED ; 8
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46
The application of activity-based costing to a support kitchen in a Las Vegas casino
Year:
2010
Person:
Vaughn, Paige
;
Raab, Carola
;
Nelson, Kathleen B.
Published in:
International journal of contemporary hospitality management ; 22
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47
Integrating activity-based costing and environmental cost accounting systems : a case study
Year:
2010
Person:
Tsai, Wen-Hsien
;
Lin, Thomas W.
;
Chou, Wen-Chin
Published in:
International journal of business and systems research ; 4
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48
Unternehmensgewinn im Servicesektor : Sicherungsmodell unter Berücksichtigung neuer betriebswirtschaftlicher Tendenzen
Year:
2010
Person:
Miesen, Gad
Publisher:
Hamburg : Kovač
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49
Time-driven activity-based costing : an implementation in a manufacturing company
Year:
2010
Person:
Öker, Figen
;
Adıgüzel, Hümeyra
Published in:
The journal of corporate accounting & finance ; 22
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50
Applying activity-based costing information to improve managerial decisions in relation to market orientation
Year:
2010
Affiliated person:
Chen, Yu-cheng
;
Huang, Chiung-yao
;
Lin, Anchor Y.
;
Huang, Stephanie Wei-ling
Published in:
International journal of management & enterprise development : IJMED ; 9
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