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

The effect of innovation characteristics on activity-based costing adoption

Askarany, Davood; Brierley, John A.; Yazdifar, Hassan - In: International Journal of Managerial and Financial Accounting 4 (2012) 3, pp. 291-313

size, industry and location on the decision to adopt activity-based costing (ABC). The data for the study was obtained from …

Persistent link: https://www.econbiz.de/10010669562

Customer profitability analysis an avant-garde approach to revenue optimisation in hotels

Iyengar, Anand; Suri, Ketan - In: International Journal of Revenue Management 6 (2012) 1/2, pp. 127-143

The widespread use of customer relationship management systems has provided hospitality/hotel organisations with detailed insights into the profitability of their individual customers and at the same time have highlighted unprofitable patrons. Critically appreciating contributions in the area of...

Persistent link: https://www.econbiz.de/10010669611

Financial performance and customer service: An examination using activity-based costing of 38 international airlines

Lin, Wen-Cheng - In: Journal of Air Transport Management 19 (2012) C, pp. 13-15

, including that of customer service attribute evaluation, may be improved through the adoption of activity-based costing analysis. …

Persistent link: https://www.econbiz.de/10010682095

The performance evaluation and comparison based on enterprises passed or not passed with ISO accreditation : An appliance of BSC and ABC methods

Wu, Shwu‐Ing; Chen, Jui‐Ho - In: International Journal of Quality & Reliability Management 29 (2012) 3, pp. 295-319

Scorecard (BSC) and Activity Based Costing (ABC) methods are used to compare the direction and strength of each performance …

Persistent link: https://www.econbiz.de/10014800689

New integrated model to estimate the manufacturing cost and production system performance at the conceptual design stage of helicopter blade assembly

Lin, Than; Yi, Chae-u; Bohez, E. L. J. - In: International journal of production research 50 (2012) 24, pp. 7210-7228

Persistent link: https://www.econbiz.de/10009679284

CAN E-BANKING SERVICES BE PROFITABLE?

Luštšik, Olga - Majandusteaduskond, Tartu Ülikool - 2004

implementation techniques of Activity-Based Costing (ABC) in the banking sector on the example of an Estonian bank in order to …

Persistent link: https://www.econbiz.de/10005404237

Drivers of cost system development in hospitals: results of a survey

Cardinaels, Eddy; Roodhooft, Filip; Herck, Gustaaf Van - Vlerick Business School - 2004

While many hospitals are under pressure to become more cost efficient, new costing systems such as Activity-based … costing (ABC) may form a solution. However, the factors that may facilitate (or inhibit) cost system changes towards ABC have …

Persistent link: https://www.econbiz.de/10005405400

Constructing a total cost of ownership supplier selection methodology based on activity based costing and mathematical programming capital

Degraeve, Z.; Labro, Eva; Roodhooft, Filip - Vlerick Business School - 2004

performance are collected using Activity Based Costing (ABC). Since a spreadsheet cannot encompass all these costs, let alone …

Persistent link: https://www.econbiz.de/10005464805

An institutional sociology perspective of the adaptation of activity based costing by spanish health

URRUTIA, IGNACIO - Área de Entorno Económico, Instituto de Empresa - 2004

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

Persistent link: https://www.econbiz.de/10008566392

Implementation of Activity Based Costing method in commercial company – case study

Kuchta, Dorota; Kowalski, Michal - In: Operations Research and Decisions 3-4 (2004), pp. 33-51

The study refers to the issue of Activity Based Costing implementation. The article presents experiences gained during …

Persistent link: https://www.econbiz.de/10008777305