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

An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)

Cinquini, Lino; Collini, Paolo; Marelli, Alessandro; … - Istituto di Management, Scuola Superiore Sant'Anna - 2008

, Activity-Based Costing (ABC) implementation literature pinpoints a large number of studies that have looked at technical and …

Persistent link: https://www.econbiz.de/10005510557

The Competitive Advantage of Management Accounting

Fibírová, Jana - In: Český finanční a účetní časopis 2008 (2008) 2, pp. 78-90

ABC and BSC methods enable to better manage the company set the strategy and use effective motivational instruments for its implementation. ABC method represents significant development in recognition of causality of cost origin. However, it doesn’t change basic theoretical findings in...

Persistent link: https://www.econbiz.de/10011194903

Actor-networks and the diffusion of management accounting innovations : a comparative study

Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2008

Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion …

Persistent link: https://www.econbiz.de/10010905279

Activity Based Costing

Mikovcová, Hana - In: Acta Oeconomica Pragensia 2008 (2008) 4, pp. 22-28

It is not possible to use standard methods of management in present constantly changing conditions. Enterprises have to apply progressive methods of management. The aim is to enhance the methodical application and formulate practical recommendations for enterprises in the area of cost management.

Persistent link: https://www.econbiz.de/10005036395

Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania

Capusneanu, Sorinel - In: Theoretical and Applied Economics 1(518) (2008) 1(518), pp. 57-62

This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It … shows why we choose Activity-Based Costing method and what must be done in this way. Green accounting observes the specific … principles of the Activity-Based Costing method. It also represents the advantages and disadvantages of the green accounting into …

Persistent link: https://www.econbiz.de/10005581605

An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)

Cinquini, Lino; Collini, Paolo; Marelli, Alessandro; … - Volkswirtschaftliche Fakultät, … - 2008

, Activity-Based Costing (ABC) implementation literature pinpoints a large number of studies that have looked at technical and …

Persistent link: https://www.econbiz.de/10005790205

An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method

Capusneanu, Sorinel; Preda, Irina-Alina - In: Theoretical and Applied Economics 11(528) (2008) 11(528), pp. 71-78

according to the Activity- Based Costing (ABC) method. We explain the advantages presented by the dissociated organization of … taken in the process of recording book entries, according to the Activity-Based Costing (ABC) method in Romania. …

Persistent link: https://www.econbiz.de/10005154477

Actor-networks and the diffusion of management accounting innovations : a comparative study.

Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine - 2008

Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion …

Persistent link: https://www.econbiz.de/10008572186

The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC)...

Căpuşneanu, Sorinel; I; Lepădatu, Gheorghe; V - Volkswirtschaftliche Fakultät, … - 2008

specifics of the ABC method. I also make a comparative analysis between the custom (ordered-based) method and Activity-Based … Costing (ABC) method. I bring my own comments on the similarities and differences between the custom method and the ABC method. …

Persistent link: https://www.econbiz.de/10008740558

Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania

Căpuşneanu, Sorinel; I; Lepădatu, Gheorghe; V - Volkswirtschaftliche Fakultät, … - 2008

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of …

Persistent link: https://www.econbiz.de/10008740590