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

Factors that catalyse, facilitate and motivate the decision to implement activity-based costing in Jordanian industrial companies

Nassar, Mahmoud; Al-Khadash, Husam Aldeen; Sangster, Alan; … - In: Journal of Applied Accounting Research 14 (2013), pp. 18-36

management-accounting techniques as activity-based costing (ABC) in companies is disappointing. The aim of the study is to …

Persistent link: https://www.econbiz.de/10010685375

Innovating cost accounting practices in rail transport companies

Cugini, Antonella; Michelon, Giovanna; Pilonato, Silvia - In: Journal of Applied Accounting Research 14 (2013), pp. 147-164

transport services. Originality/value – The case analysed also shows the necessity of integrating activity-based costing (ABC …

Persistent link: https://www.econbiz.de/10010688418

A cost of quality decision support model for lean manufacturing: activity‐based costing application

Khataie, Amir H.; Bulgak, Akif A. - In: International Journal of Quality & Reliability Management 30 (2013) 7, pp. 751-764

qualitative factors and defining learning loops. In order to enhance the performance of the model, activity‐based costing (ABC …

Persistent link: https://www.econbiz.de/10014802362

Lean manufacturing: costing the value stream

Ruiz‐de‐Arbulo‐Lopez, Patxi; Fortuny‐Santos, Jordi - In: Industrial Management & Data Systems 113 (2013) 5, pp. 647-668

Purpose – The purpose of this paper is to identify the shortcomings of traditional cost accounting techniques in lean companies and then it seeks to analyse the validity and convenience of value stream costing (VSC) as a tool in a company that has adopted some concepts of lean manufacturing....

Persistent link: https://www.econbiz.de/10014824461

Costing systems design for sustainability

Turturea, Mihaela; Turcu, Radu Dan - In: Theoretical and applied economics : GAER review 20 (2013) 10, pp. 127-144

Persistent link: https://www.econbiz.de/10010203235

A cost analysis case Study of a small Chinese manufacturer

Landry, Steven P.; Chan, Canri - In: Journal of business case studies 9 (2013) 3, pp. 203-214

Persistent link: https://www.econbiz.de/10009751050

Modeling Logistics Costs using Time-Driven ABC: A Case in a Distribution Company

BRUGGEMAN, W.; EVERAERT, P.; ANDERSON, S. R.; LEVANT, Y. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2005

Purpose: The purpose of this paper is to study whether time-driven Activity-based Costing (ABC) is more appropriate to …

Persistent link: https://www.econbiz.de/10004983200

An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions

Eriksen, Scott D.; Urrutia, Ignacio - IESE Business School, Universidad de Navarra - 2005

According to institutional sociology, hospitals will respond to external environmental pressures and adopt Activity-Based-Costing …

Persistent link: https://www.econbiz.de/10005053768

Kosten-Controlling & Prozessverbesserung : Methodenbuch zur Arbeitsvereinfachung

Andreas, Dieter; Eiselmayer, Klaus - 2005 - 9., neu geschriebene Aufl.

Persistent link: https://www.econbiz.de/10004874370

Einführen der Prozesskostenrechnung : Grundlagen, Methodik, Einführung und Anwendung der verursachungsgerechten Gemeinkostenzurechnung

Remer, Detlef - 2005 - 2., überarb. und erw. Aufl.

Persistent link: https://www.econbiz.de/10004851168