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

The role of team-realated factors in implementation success of activity-based costing systems

Abu Mansor, Nur Naha (contributor); Tayles, Mike (contributor) - 2004

-Realated Factors in Implementation Success of Activity-Based Costing Systems Nur Naha Abu Mansor Mike Tayles Richard Pike Working Paper … No 04/23 July 2004 THE ROLE OF TEAM-RELATED FACTORS IN IMPLEMENTATION SUCCESS OF ACTIVITY- BASED COSTING SYSTEMS Nur …: r.h.pike@bradford.ac.uk ABSTRACT First draft do not quote without permission Activity-based costing (ABC) systems have …

Persistent link: https://www.econbiz.de/10002589488

Time-driven activity-based costing : Designing a model in a Portuguese production environment

Barros, Rúben Silva; Costa Ferreira, Ana Maria Dias … - In: Qualitative Research in Accounting & Management 14 (2017) 1, pp. 2-20

Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the …

Persistent link: https://www.econbiz.de/10014988212

Comparison of fish supply chain from aquaculture and sea catchment areas

Guritno, Adi Djoko; Tanuputri, Megita Ryanjani - In: Inventi impact: supply chain & logistics (2017) 4, pp. 174-180

Persistent link: https://www.econbiz.de/10011879786

Management control systems, culture, and upper echelons : a systematic literature review on their interactions

Vium Andersen, Christian; Lueg, Rainer - In: Corporate ownership & control : international … 14 (2016/2017) 2, pp. 312-325

Persistent link: https://www.econbiz.de/10011780914

Applying holonic manufacturing for effective six sigma projects

Torres-Palacio, Patricio - In: International journal of six sigma and competitive … 10 (2016/2017) 3/4, pp. 201-220

Persistent link: https://www.econbiz.de/10011860823

Staff costs of hospital-based outpatient care of patients with cystic fibrosis

Hollmeyer, Helge; Schreyögg, Jonas; Wahn, Ulrich; … - In: Health Economics Review 1 (2011) 10, pp. 1-8

Background: This study identified per patient resource use and staff costs at a cystic fibrosis (CF) outpatient unit from the health care provider's perspective. Methods: Personnel cost data were prospectively collected for all CF outpatients (n = 126) under routine conditions at the Charité...

Persistent link: https://www.econbiz.de/10010317157

Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia?

Rasiah, Devinaga - In: Journal of Applied Finance & Banking 1 (2011) 1, pp. 83-106

This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based … effective than those using other cost systems. Activity-based costing systems were evaluated as somewhat more useful, but no … costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance …

Persistent link: https://www.econbiz.de/10010277138

Exploration of Factors Influencing on Choice the Activity-Based Costing System in Iranian Organizations

Ahmadzadeh, Taha; Etemadi, Hossien; Pifeh, Ahmed - In: International Journal of Business Administration 2 (2011) 1, pp. 61-70

, cost structure, the importance of cost information, and products and services diversity on adopting Activity-Based costing …

Persistent link: https://www.econbiz.de/10011267183

ОПТИМИЗАЦИЯ УПРАВЛЕНИЯ ЗАТРАТАМИ ПРЕДПРИЯТИЯ

НИКОЛАЕВНА, СЫСО ТАТЬЯНА - In: Вестник Омского университета. … (2011) 3, pp. 135-143

Рассматриваются модели и методы оптимизации затрат (классические и современные), а также подходы к совершенствованию системы управления затратами, обоснован...

Persistent link: https://www.econbiz.de/10011232471

Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)

Maria, Rof Letiþia; Cornelia, Stanciu Ionela - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1818-1821

method of cost calculation, ABC method (Activity Based Costing), in improvement of managerial accounting, to conduct a …

Persistent link: https://www.econbiz.de/10010839031