Search Results - subject:"Activity‐based‐budgeting"

The role of integration between target costing and time-driven activity-based budgeting techniques in managing time and cost and its reflection in achieving competitive advantage

Al-Kawaz, Salah Mahdi Jawad; Al-Daami, Ahmed Naser Abbas; … - In: Foundations of Management : the journal of Warsaw … 15 (2023) 1, pp. 187-208

-driven activity-based budgeting techniques. The most important recommendation made to the men’s clothing factory in Najaf is the need …

Persistent link: https://www.econbiz.de/10014507395

The extent of ABB and its impact on decision-making process : evidence from Middle Eastern universities

Mardini, Ghassan H.; Mah'd, Osama A. E. - In: Middle East journal of management : MEJM 9 (2022) 6, pp. 706-722

Persistent link: https://www.econbiz.de/10013477825

Implementation of Activity-Based Budgeting Method in the Economic Entities from Mining Industry of Romania

Capusneanu, Sorinel; Ileana Sorina (Rakos) Boca; Barbu, … - In: International Journal of Academic Research in … 3 (2013) 1, pp. 26-34

The article aims to emphasize the importance of the Activity-Based Budgeting (ABB) implementation within the entities … current performances of various specialists, the authors of this article demonstrate the usefulness of the Activity-Based … Budgeting method in the management, coordination and harmonization of the activities of the entities within the mining …

Persistent link: https://www.econbiz.de/10010706267

Revising the budgeting model: challenges of implementation at a university

Kenno, Staci A.; Sainty, Barbara - In: Journal of Applied Accounting Research 18 (2017) 4, pp. 496-510

Purpose The purpose of this paper is to review the challenges of implementing a new activity-based budgeting model in a …

Persistent link: https://www.econbiz.de/10014837991

Revising the budgeting model : challenges of implementation at a university

Kenno, Staci A.; Sainty, Barbara - In: Journal of applied accounting research 18 (2017) 4, pp. 496-510

Persistent link: https://www.econbiz.de/10011806438

СТРАТЕГИЧЕСКИ ОРИЕНТИРОВАННОЕ БЮДЖЕТИРОВАНИЕ КАК ИНСТРУМЕНТ СОЗДАНИЯ ЭФФЕКТИВНОЙ СИСТЕМЫ ФИНАНСОВОГО УПРАВЛЕНИЯ

ЛЕВАЕВИЧ, НИКОГОСЯН ГЕВОРГ - In: Бизнес в законе. … (2011) 3, pp. 304-307

Основой составления стратегических приоритетов для современных предприятий является миссия, из которой вытекают долгосрочные общие цели деятельности....

Persistent link: https://www.econbiz.de/10011223195

Draving Up a Budget Using The Activity Based Budgeting Methodology Through The Simulation Of Processes

Janíková, Dita - In: Quality Innovation Prosperity 15 (2011) 2

This paper deals with a connection between financial and quality management systems. These departments only rarely cooperate on projects, which could be a loss, because this connection has many improvement opportunities. The author shows through the simple example of catering deliveries a...

Persistent link: https://www.econbiz.de/10010990729

ПРОЦЕССНОЕ БЮДЖЕТИРОВАНИЕ КАК ОСНОВА ОПЕРАТИВНО-СТРАТЕГИЧЕСКОГО УПРАВЛЕНИЯ РАЗВИТИЕМ ПРЕДПРИЯТИЯ

АЛЕКСАНДРОВИЧ, БАЕВ ЛЕОНИД; … - In: Вестник Южно-Уральского … (2011) 3, pp. 88-93

Статья посвящена проблемам стратегического и оперативного управления развитием предприятий. Авторами уделяется внимание проблемам и задачам...

Persistent link: https://www.econbiz.de/10011247218

КРИТИЧЕСКИЙ АНАЛИЗ ТРАДИЦИОННОГО ПОДХОДА К БЮДЖЕТИРОВАНИЮ

ВЛАДИМИРОВИЧ, АНТОНОВ РОМАН - In: ИЗВЕСТИЯ … (2010) 3, pp. 63-65

В статье дается определение традиционной модели бюджетирования и анализируются ее основные недостатки. Определяются причины, из-за которых современным...

Persistent link: https://www.econbiz.de/10011221146

NEW TRENDS IN BUDGETING – A LITERATURE REVIEW

CARDOȘ, Ildikó Réka - In: SEA - Practical Application of Science (2014) 4, pp. 483-490

as beyond budgeting, forecasting or activity-based budgeting. Our paper is a literature analysis. First, the background …

Persistent link: https://www.econbiz.de/10011079579