Search Results - subject:"Activity‐based costing"

Prozeßkostenrechnung : Standpunkte, Branchen-Erfahrungen, Software-Lösungen

Männel, Wolfgang (contributor) - 1994

Persistent link: https://www.econbiz.de/10013378795

Prozesse und EDV-Kostenverrechnung : die prozessbasierte Verrechnungskonzeption für Bankenrechenzentren

Fürer, Patrick J. - 1994

Persistent link: https://www.econbiz.de/10013417942

Die Prozeßkostenrechnung : ein fortschrittliches Kostenrechnungssystem?

Braun, Stephan - 1994

Persistent link: https://www.econbiz.de/10013390043

Systematic approach to activity based costing of the production planning activity in the book manufacturing industry

Walker, Curtis; L’abbe Wu, Nesa - In: International Journal of Operations & Production Management 20 (2000) 1, pp. 103-115

direct production planning costing. Principles of activity based costing are utilized to accomplish this feat. This paper …

Persistent link: https://www.econbiz.de/10014789410

Using activity‐based costing to reengineer the reverse logistics channel

Goldsby, Thomas J.; Closs, David J. - In: International Journal of Physical Distribution & … 30 (2000) 6, pp. 500-514

Activity‐based costing (ABC) is a tool used by managers to more closely approximate the “true costs” of operations. The …

Persistent link: https://www.econbiz.de/10014793414

Aktiwiteitsgebaseerde koste en bestuur in Eskom se brandstofverkrygingsafdeling

Oberholzer, M.; van Zyl, J.A. - In: Meditari Accountancy Research 8 (2000) 1, pp. 111-125

This paper reports on an investigation into the possibility of implementing activity‐based costing and activity … coal that is purchased on their behalf and in not accordance with the quantity of work done. Activity‐based costing … eliminated. Activity‐based costing also provides information on activities in the Department. This clears the way for activity …

Persistent link: https://www.econbiz.de/10014930327

Organisational problems in respect of the implementation of activity‐based costing in South Africa

Wessels, S.; Shotter, M. - In: Meditari Accountancy Research 8 (2000) 1, pp. 215-227

In this study the extent and nature of organisational problems that are encountered in South Africa in respect of the implementation of activitybased costing are examined and compared with difficulties experienced by companies in the British Isles, United States of America and Australia. The...

Persistent link: https://www.econbiz.de/10014930331

Activity‐based costing: a powerful tool for pricing

Lere, John C. - In: Journal of Business & Industrial Marketing 15 (2000) 1, pp. 23-33

activity‐based costing (ABC), which divides these same costs into those that vary with unit‐level activities, batch …

Persistent link: https://www.econbiz.de/10014842604

Appréciation du système de coûts bancaires: plaidoyer pour l'adoption d'un réseau d'analyse basé sur les activités

Godowski, Christophe - In: Revue Finance Contrôle Stratégie 3 (2000) 3, pp. 45-71

The goal of this paper is to appreciate the current cost system in bank thanks to a comparative study between the cost system and the production system, model of real operating. The lack of consistency has driven banks to the conclusion that the net of charge analysis needs to be changed. To...

Persistent link: https://www.econbiz.de/10005263505

Influence de la stratégie sur l'adoption et la mise en oeuvre d'une comptabilité par activités

Gosselin, Maurice - In: Revue Finance Contrôle Stratégie 3 (2000) 4, pp. 37-56

the relationship between business units' strategies and their propensity to adopt and implement activity-based costing … study. The results demonstrate that strategy influences the decision to adopt activity-based costing while it does not …

Persistent link: https://www.econbiz.de/10005263507