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

ABC success: evidence from ISO 9000 certified companies in Thailand

Intakhan, Phaithun - In: Asian Review of Accounting 22 (2014), 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 … have significant implications for ISO 9000 certified companies which intend to adopt or implement ABC. Past findings on ABC …

Persistent link: https://www.econbiz.de/10010891187

ABC success : evidence from ISO 9000 certified companies in Thailand

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

Persistent link: https://www.econbiz.de/10010414834

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

Factors that catalyse, facilitate and motivate the decision to implement activity‐based costing in Jordanian industrial companies

Nassar, Mahmoud; Aldeen Al‐Khadash, Husam; Sangster, Alan - In: Journal of Applied Accounting Research 14 (2013) 1, pp. 18-36

. Additional objectives include determining the problems associated with ABC implementation and assessing the degree of success of … ABC implementation in Jordan. Design/methodology/approach – A sample of the Jordanian industrial companies was selected … factors which motivate the process of ABC implementation include an increasing proportion of overhead costs, and an increasing …

Persistent link: https://www.econbiz.de/10014837822

Factors that catalyse, facilitate and motivate the decision to implement activity-based costing in Jordanian industrial companies

Nassar, Mahmoud; Al-Khadash, Husam Aldeen; Sangster, Alan; … - In: Journal of Applied Accounting Research 14 (2013), pp. 18-36

Persistent link: https://www.econbiz.de/10010685375

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

Perception of activity based costing in Australian universities

Zaman, Monir; Elsayed, Mohamed - In: Corporate board : role, duties & composition; … 7 (2011) 2, pp. 64-78

Persistent link: https://www.econbiz.de/10011374366

Strategy and activity based costing: a cross national study of process and outcome contingencies

Bhimani, Alnoor; Gosselin, Maurice; Ncube, Mthuli - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 187-205

in terms of the perceived success of ABC implementation. A questionnaire was developed to collect information on …

Persistent link: https://www.econbiz.de/10008538773