Search Results - subject:"Activity‐based costing"

What Kind of Activity‐based Information Does Your Purpose Require? : Two Case Studies

Börjesson, Sofia - In: International Journal of Operations & Production Management 14 (1994) 12, pp. 79-99

Activity‐based approaches, often referred to as activity‐based costing or activity‐based management, have recently …

Persistent link: https://www.econbiz.de/10014790530

Maycock, Jan A.; Shaw, Tony - In: The TQM Magazine 6 (1994) 3, pp. 20-22

A pilot study was developed to test out quality costing techniques from industry and to apply them to the NHS. Quality costing is a method of evaluating and prioritizing the cost of resources wasted through not getting it right first time. The approach focuses on processes and systems rather...

Persistent link: https://www.econbiz.de/10015033346

Should Activity‐based Costing be Considered as the Costing Method of Choice for Total Quality Organizations?

Letza, Steve R.; Gadd, Ken - In: The TQM Magazine 6 (1994) 5, pp. 57-63

operations management, considering the inter‐functional implications of developing a particular technique. Describes activity‐based … costing/management, total quality management and quality costing and considers the extent to which these techniques are …

Persistent link: https://www.econbiz.de/10015033369

Simulating Activity‐based Costing

Helberg, C.; Galletly, J.E.; Bicheno, J.R. - In: Industrial Management & Data Systems 94 (1994) 9, pp. 3-8

undercosted. Activity‐based costing (ABC) allocates costs more accurately and pinpoints areas of waste. Describes software which …

Persistent link: https://www.econbiz.de/10014824610

Les apports de l’ABC à l’analyse stratégique:les enseignements d’une recherche-intervention

Chauvey, Jean-Noël; Naro, Gérald - In: Revue Finance Contrôle Stratégie 7 (2004) 3, pp. 63-89

'organisation, et sur les conditions de succès de l'utilisation de cette méthode dans une perspective stratégique.(VA) Activity Based … Costing (ABC) forms an alternative to traditional methods of cost accounting of which the lack of relevance for strategic …

Persistent link: https://www.econbiz.de/10005111145

Testing Activity‐based Costing Relevance: Pharmaceutical Products Limited – A Case Study

Morgan, Malcolm J. - In: Management Decision 31 (1993) 3

in general and product costing/pricing decisions in particular. Tests the relevance of activity‐based costing techniques …

Persistent link: https://www.econbiz.de/10014933554

Cost accounting : analysis and control

Layne, W. A. - 1984

Persistent link: https://www.econbiz.de/10004769312

Activity‐based Costing in Non‐standard Route Manufacturing

Zhuang, Lizhang; Burns, George - In: International Journal of Operations & Production Management 12 (1992) 3, pp. 38-60

Looks at how Activity‐Based Costing (ABC) may be implemented in sectors consisting of Non‐Standard Route Manufacturers …

Persistent link: https://www.econbiz.de/10014790335

Easy as ABC

Davies, Paul - In: The TQM Magazine 4 (1992) 2

Examines the growth of interest in activity based costing (ABC), which focuses on overhead, rather than direct, costs …

Persistent link: https://www.econbiz.de/10015033268

L'ABC à l'hôpital:le cas de la chirurgie infantile

Nobre, Thierry; Biron, Noëlle - In: Revue Finance Contrôle Stratégie 5 (2002) 2, pp. 85-105

This article reports on the attempt to carry out Activity-Based-Costing (ABC) in a surgical department of a university …

Persistent link: https://www.econbiz.de/10005111122