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

Controlling in the Conditions of Czech Republic

Chrenkova, Iveta - In: AGRIS on-line Papers in Economics and Informatics 3 (2011) 2

costing. The basic premise of knowledge is based on a given topic, especially the nature of the method ABC (Activity Based …The paper deals with the issue of controlling the Agriculture of the Czech Republic, using methods of activity-based … Costing). The paper described the application of the ABC design method in Microsoft Excel applicable in the agricultural …

Persistent link: https://www.econbiz.de/10010909157

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

Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes

Căpuşneanu, Sorinel; I; Barbu, Cristian Marian - Volkswirtschaftliche Fakultät, … - 2011

The paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the...

Persistent link: https://www.econbiz.de/10009369627

General implementation stages of the ABC method in the Small and Medium-Sized Enterprises

Căpuşneanu, Sorinel; I; Topor, Dan; Rof, Letiţia Maria - Volkswirtschaftliche Fakultät, … - 2011

This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC...

Persistent link: https://www.econbiz.de/10009647280

The importance of activity-based costing method (ABC) In Romania's business environment changes

Căpuşneanu, Sorinel; I; Cokins, Gary; Barbu, Cristian … - Volkswirtschaftliche Fakultät, … - 2011

The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Romania's business … organization assumptions of the ABC (Activity-Based Costing) method in Romanian enterprises. The article ends with the authors …

Persistent link: https://www.econbiz.de/10009278275

The results account of the ABC method. The main source of underlining the performances of an entity

Briciu, Sorin; Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2011

This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting …

Persistent link: https://www.econbiz.de/10009328117

THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS

Briciu, Sorin; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 2-2

This article offers an intrinsic image of the hidden and identified costs at thelevel of an entity, including the causes and their ways of control. The main researchinstrument used here was the questionnaire and the results determined a better knowledge ofthe theoretical and methodological...

Persistent link: https://www.econbiz.de/10009395368

Activity-based Management in France: A focus on the information systems department of a bank

Wegmann, Grégory - HAL - 2011

The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that …

Persistent link: https://www.econbiz.de/10008924844

Sustaining an Effective ABC-ABM System

COKINS, Gary; CĂPUŞNEANU, Sorinel - In: Theoretical and Applied Economics XVIII(2011) (2011) 2(555), pp. 47-58

The purpose of this paper is to describe the Activity- Based Costing (ABC) and Activity-Based Management (ABM) system …

Persistent link: https://www.econbiz.de/10008853085

The Applicability of the Principles of Activity-Based Costing System in a Higher Education Institution

Lima, Carlos Manuel Ferreira - In: Economics and Management Research Projects: An … 1 (2011) 1, pp. 57-65

, influenced by the activity-based costing (ABC) and applicable to higher education institutions. Therefore, based on the …

Persistent link: https://www.econbiz.de/10009142096