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

An overview on the adoption and implementation of activity : based costing in practice

Cardoş, Ildikó Réka; Pete, Ştefan; Cardoş, Vasile … - In: Revista română de economie 35 (2012) 2, pp. 185-200

Persistent link: https://www.econbiz.de/10010514235

Cost Management in Sri Lanka: A Case Study on Volume, Activity and Time as Cost Drivers

Ratnatunga, Janek; Tse, Michael S.C.; Balachandran, Kashi R. - In: The International Journal of Accounting 47 (2012) 3, pp. 281-301

Despite its theoretical superiority, the activity-based costing (ABC) model has had only moderate success in replacing … ABC, accountants developed the time-driven activity-based costing (TDABC) model as an alternative cost allocation model …

Persistent link: https://www.econbiz.de/10011042100

Success of Activity-Based Costing Projects in French Companies : The Influence of Organizational and Technical Factors

Rahmouni, Ahmed Fath-Allah - 2012

The present paper explores the impact of organizational and technical factors on the success of an ABC project. Data were collected through a mail survey and interviews with French financial controllers. The findings suggest that the success of ABC implementation depends mainly upon two factors:...

Persistent link: https://www.econbiz.de/10013115644

Prozesskostenrechnung als Controllinginstrument im Supply Chain Management

Engelhardt, Jörg - In: Entscheidungsprobleme im Supply Chain Management : …, (pp. 151-174). 2012

Persistent link: https://www.econbiz.de/10009410345

Performancesteuerung von Wertschöpfungsprozessen

Mayer, Reinhold - In: Controlling - Relevance lost? : Perspektiven für ein …, (pp. 49-64). 2012

Persistent link: https://www.econbiz.de/10009506442

Prozessmanagement bei der Heizthermen GmbH

Fröhlich, Michael - In: Fallstudien zur Unternehmensführung, (pp. 327-343). 2012

Persistent link: https://www.econbiz.de/10009508709

Management accounting change : ABC adoption and implementation

Fadzil, Faudziah Hanim Binti; Rababah, Abedalqader - In: Journal of accounting and auditing : research & … (2012), pp. 1-17

Persistent link: https://www.econbiz.de/10009509746

Controlling für den internationalen Vertrieb

Kesten, Ralf; Lühn, Michael - In: Internationaler Vertrieb : Grundlagen, Konzepte und …, (pp. 645-663). 2012

Persistent link: https://www.econbiz.de/10009624371

Cost management in Sri Lanka : a case study on volume, activity and time as cost drivers

Ratnatunga, Janek; Tse, Michael S. C.; Balachandran, … - In: The international journal of accounting : TIJA 47 (2012) 3, pp. 281-301

Persistent link: https://www.econbiz.de/10009625121

The effects of information technology integration on manufacturing financial performance : the role of cost control systems

Maiga, Adam S. - In: Advances in management accounting : a research annual 21 (2012), pp. 183-206

Persistent link: https://www.econbiz.de/10009658223