Search Results - subject:"ABC implementation"

ABC success: evidence from ISO 9000 certified companies in Thailand

Intakhan, Phaithun - In: Asian Review of Accounting 22 (2014) 3, pp. 287-303

Purpose – The purpose of this paper is to examine the success of activity-based costing (ABC) implementation by … confirmed the six constructs for the sample of 102 key participants. The results indicated that ABC implementation success in … on ABC implementation success have a small-sample size so they are of limited usefulness. This research has a larger …

Persistent link: https://www.econbiz.de/10014676018

ACTIVITY BASED COSTING FOR BETTER COST MANAGEMENT

Mohan, K.; Babu, George P. - In: The AMFITEATRU ECONOMIC journal 8 (2006) 19, pp. 59-67

Implementing change in management, successfully and profitably, is the greatest challenge for modern enterprises. Innovation in strategies, marketing performance, role of competition, change in technology, change in customer needs, management initiatives are all facts of life in the global...

Persistent link: https://www.econbiz.de/10005200640

An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions

Eriksen, Scott D.; Urrutia, Ignacio - IESE Business School, Universidad de Navarra - 2005

According to institutional sociology, hospitals will respond to external environmental pressures and adopt Activity-Based-Costing (ABC). This theory overemphasizes conformity and fails to consider the advantages of organizational non-conformance. A conflict of interests between physicians and...

Persistent link: https://www.econbiz.de/10005053768

An institutional sociology perspective of the adaptation of activity based costing by spanish health

URRUTIA, IGNACIO - Área de Entorno Económico, Instituto de Empresa - 2004

Per institutional sociology hospitals will respond to external environmental pressures and adopt Activity-Based-Costing (ABC). This theory overemphasizes conformity and failures to consider the advantages of organizational non-conformance. A conflict of interests between physicians and...

Persistent link: https://www.econbiz.de/10008566392