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  • Search: subject:"Activity‐based‐costing"
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Year of publication
Subject
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Prozesskostenrechnung 826 Activity-based costing 640 Theorie 252 Theory 252 Kostenmanagement 222 Cost management 200 Kostenrechnung 164 Cost accounting 160 Deutschland 103 Germany 92 Controlling 90 activity-based costing 66 Prozessmanagement 64 Accounting 63 Management control 60 Rechnungswesen 57 Activity‐based costing 51 Business process management 48 Activity-Based Costing 44 Industrie 40 Manufacturing industries 40 Costs 38 Kosten 34 Krankenhaus 34 Supply chain 31 Balanced Scorecard 30 Logistik 30 Quality management 30 Qualitätsmanagement 30 ABC 29 Activity Based Costing 29 Hospital 29 Balanced scorecard 28 Gemeinkosten 27 Lieferkette 27 Logistics 27 USA 27 activity based costing 26 Gesundheitskosten 25 Health care costs 25
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Online availability
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Undetermined 216 Free 213 CC license 8
Type of publication
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Article 648 Book / Working Paper 467 Journal 5 Other 2
Type of publication (narrower categories)
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Article in journal 303 Aufsatz in Zeitschrift 303 Aufsatz im Buch 115 Book section 115 Hochschulschrift 112 Thesis 86 Graue Literatur 51 Non-commercial literature 51 Dissertation u.a. Prüfungsschriften 47 research-article 44 Case study 36 Fallstudie 36 Working Paper 31 Arbeitspapier 30 Bibliografie enthalten 30 Bibliography included 30 Collection of articles of several authors 16 Sammelwerk 16 Article 15 Lehrbuch 10 case-report 10 review-article 10 Konferenzschrift 8 Textbook 8 Aufsatzsammlung 6 Conference proceedings 6 conceptual-paper 4 Company information 3 Firmeninformation 3 Glossar enthalten 3 Glossary included 3 review 3 Audio- / visual Ressource 2 Bericht 2 Conference paper 2 Konferenzbeitrag 2 Systematic review 2 non-article 2 technical-paper 2 Übersichtsarbeit 2
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Language
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English 532 German 425 Undetermined 147 French 6 Polish 5 Portuguese 2 Romanian 2 Czech 1 Italian 1 Spanish 1
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Author
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Kaplan, Robert S. 16 Cinquini, Lino 14 Tsai, Wen-hsien 12 Căpuşneanu, Sorinel 10 I 10 Askarany, Davood 9 Campanale, Cristina 9 Capusneanu, Sorinel 9 Männel, Wolfgang 9 Bruggeman, Werner 8 Hoozée, Sophie 8 Nassar, Mahmoud 8 Tenucci, Andrea 8 Charaf, Karim 7 Reckenfelderbäumer, Martin 7 Tsai, Wen-Hsien 7 Wegmann, Gregory 7 Yazdifar, Hassan 7 Hoque, Zahirul 6 Horváth, Péter 6 Maiga, Adam S. 6 Sangster, Alan 6 Seuring, Stefan 6 Al-Khadash, Husam Aldeen 5 Berkau, Carsten 5 Braun, Stephan 5 Dierkes, Stefan 5 Gosselin, Maurice 5 Homburg, Carsten 5 Labro, Eva 5 Mayer, Reinhold 5 Pitzalis, Arianna 5 Rahmouni, Ahmed Fath-Allah 5 Rogalski, Marlies 5 Roodhooft, Filip 5 Schulze, Manuel 5 Anderson, Steven R. 4 Bouami, Driss 4 Briciu, Sorin 4 Brierley, John A. 4
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 13 Fachhochschule Bonn-Rhein-Sieg / Fachbereich Wirtschaft <Sankt Augustin> 4 Fachtagung Prozesscontrolling <1, 2008, Sankt Augustin> 4 AACE International 3 HAL 3 American Association of Cost Engineers 2 Department of Economics and Business, Universitat Pompeu Fabra 2 Deutschland / Bundesministerium für Wirtschaft und Technologie 2 Ehrvervøkonomisk Institut, Institut for Økonomi 2 Faculdade de Economia, Universidade do Porto 2 Faculteit Economie en Bedrijfskunde, Universiteit Gent 2 George Washington University. Continuing Engineering Education Program 2 Gesellschaft Fördertechnik, Materialfluss und Logistik 2 IFUA Horváth & Partner <Stuttgart> 2 IFUA Horváth & Partner Stuttgart 2 Institut für Mittelstandsforschung Bonn 2 International Institute of Social and Economic Sciences 2 Laboratorio Management e Sanità (MeS), Scuola Superiore Sant'Anna 2 Plaut-Gruppe 2 Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 2 Vlerick Business School 2 Agroekonomski Odsek, Poljoprivredni Fakultet 1 Banco Interamericano de Desarrollo (BID) 1 Books on Demand GmbH <Norderstedt> 1 Bundesverband der Deutschen Gas- und Wasserwirtschaft / Arbeitskreis Kostenrechnungsempfehlungen 1 Eric Cuvillier <Firma> 1 European Association of Agricultural Economists - EAAE 1 Facultat d'Economia i Empresa, Universitat de Barcelona 1 Faculteit Economie en Bedrijfswetenschappen, Hogeschool-Universiteit Brussel (HUBrussel) 1 Gesamtverband der Deutschen Versicherungswirtschaft / Fachkommission Betriebswirtschaft Leben 1 Harvard Graduate School of Business Administration 1 Horváth & Partners 1 IESE Business School, Universidad de Navarra 1 Institut für Technik der Betriebsführung 1 Institutet för Ekonomisk Forskning, Ekonomihögskolan 1 Inter-American Development Bank 1 Inter-American Development Bank (IDB) 1 Istituto di Management, Scuola Superiore Sant'Anna 1 Josef Eul Verlag GmbH 1 Majandusteaduskond, Tartu Ülikool 1
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Published in...
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International journal of production research 15 Europäische Hochschulschriften / 5 14 MPRA Paper 13 Advances in management accounting : a research annual 12 Theoretical and Applied Economics 10 Controlling-Praxis 8 International Journal of Accounting, Auditing and Performance Evaluation 8 International journal of production economics 8 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 7 Managerial Auditing Journal 7 The journal of corporate accounting & finance 7 Journal of Accounting and Management Information Systems (JAMIS) 6 Kostenrechnung : Stand und Entwicklungsperspektiven ; Wolfgang Männel zum 60. Geburtstag 6 Management Decision 6 The TQM Magazine 6 Industrial Management & Data Systems 5 International Journal of Operations & Production Management 5 International Journal of Production Economics 5 International Journal of Quality & Reliability Management 5 International journal of productivity and quality management : IJPQM 5 Journal of accounting & management information systems : JAMIS 5 Management accounting research 5 Operations Research and Decisions 5 Revue Finance Contrôle Stratégie 5 Schriftenreihe Wirtschafts- und Sozialwissenschaften 5 American Journal of Business 4 Berichte aus der Betriebswirtschaft 4 Controlling & management review : Zeitschrift für Controlling & Management 4 Harvard-Business-Manager : das Wissen der Besten 4 Health Economics Review 4 IFM-Materialien 4 International journal of process management and benchmarking : IJPMB 4 Journal of Air Transport Management 4 Journal of Applied Accounting Research 4 Journal of air transport management 4 Kostenrechnungs-Praxis / Sonderheft : KRP 4 Schriftenreihe des Fachbereiches Wirtschaft Sankt Augustin 4 krp-Edition 4 Acta Universitatis Bohemiae Meridionales 3 Advances in information systems and management science 3
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Source
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ECONIS (ZBW) 720 RePEc 158 USB Cologne (EcoSocSci) 143 Other ZBW resources 76 EconStor 16 BASE 9
Showing 51 - 60 of 1,122
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The Association Between Activity-Based Costing And Performance: Empirical Evidence From Moroccan Companies
Charaf, Karim; Rahmouni, Ahmed Fath-Allah; Sabar, Mohamed - In: Journal of Accounting and Management Information … 21 (2022) 1, pp. 25-50
Research Question - Can the adoption of ABC have a positive impact on the performance of the company? Motivation - We have observed in the literature that studies on the impact of ABC on performance most often focus on financial performance. We want to explore this theme by studying, in addition...
Persistent link: https://www.econbiz.de/10015195866
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Public management accounting in Japan : case study of the National Tax Agency in the Ministry of Finance
Ohnishi, Junya - 2022
Persistent link: https://www.econbiz.de/10013490609
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AML risk adjusted performance indicators : assumptions & methodology
Traina, Ivano; Vivoli, Andrea - In: Risk management magazine 17 (2022) 1, pp. 12-24
In this paper, starting from the "holistic" approach of the European Banking Authority (EBA) which reinforces the relevance of antimoney laundering in the prudential assessment of banks, a conceptual scheme is proposed for the calculation of the Economic Value Added of banking products showing...
Persistent link: https://www.econbiz.de/10013501016
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The implementation of activity-based costing by a local government : an actor-network theory and trial of strength perspective
Gosselin, Maurice; Journeault, Marc - In: Qualitative research in accounting & management 19 (2022) 1, pp. 18-44
Persistent link: https://www.econbiz.de/10012887612
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Quality and time-related indicators in incentive plans : study dase
Lueg, Rainer - In: Journal of international business and economics : JIBE 22 (2022) 1, pp. 24-33
Persistent link: https://www.econbiz.de/10013433288
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Kostenrechnung : Grundlagen der Vollkosten-, Deckungsbeitrags- und Plankostenrechnung sowie des Kostenmanagements
Schmidt, Andreas - 2022 - 9., aktualisierte Auflage
Dieses Lehr- und Arbeitsbuch vermittelt systematisch und praxisorientiert die Methoden und Instrumente der Kosten- und Leistungsrechnung. In sieben Kapiteln lernen Sie sowohl die traditionellen Lehrinhalte als auch die Ansätze des modernen Kostenmanagements kennen: Grundlagen,...
Persistent link: https://www.econbiz.de/10012504228
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The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption
Mazbayeva, Kuralay; Barysheva, Salima; Saparbayeva, Saule - In: Journal of accounting & organizational change : JAOC 18 (2022) 2, pp. 346-366
Persistent link: https://www.econbiz.de/10013365346
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Kostenrechnung 2.0 : Mit Lean Cost Management Lean Potenziale richtig ausweisen
Wiegand, Bodo - 2022
Einleitung -- Lean Management -- Die heutigen Kostenrechnungssysteme -- Kostenrechnung 2.0 – das System -- Verursachungsgerechte Zuordnung der Gemeinkosten und deren Zuschläge -- Beurteilung der Kostenrechnung 2.0 und Vergleich der Kostenrechnungssysteme -- Kostenrechnung 2.0 – die...
Persistent link: https://www.econbiz.de/10013461557
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Improving competitiveness in education institutes : ABC's neglected potential
Sorros, John; Lois, Petros; Charitou, Melita; … - In: Competitiveness review : CR 32 (2022) 3, pp. 302-325
Persistent link: https://www.econbiz.de/10013429385
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The interaction effect of accounting information systems user satisfaction and Activity-Based Costing use on hotel financial performance : evidence from Greece
Diavastis, Ioannis; Anagnostopoulou, Evgenia; Drogalas, … - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 757-784
Activity-Based Costing (ABC) use on hotel financial performance. We empirically test the above relationship in Greek hotel …
Persistent link: https://www.econbiz.de/10011636288
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