Search Results - subject:"Activity‐based costing"

The role of integration between target costing and time-driven activity-based budgeting techniques in managing time and cost and its reflection in achieving competitive advantage

Al-Kawaz, Salah Mahdi Jawad; Al-Daami, Ahmed Naser Abbas; … - In: Foundations of Management : the journal of Warsaw … 15 (2023) 1, pp. 187-208

Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...

Persistent link: https://www.econbiz.de/10014507395

The activity-based costing system applied in higher education institutions : a systematic review and mapping of the literature

Borges, Pedro; Alves, Maria do Céu; Silva, Rui - In: Businesses 4 (2024) 1, pp. 18-38

HEIs is Activity-Based Costing (ABC). With this evolving field of research, this article aims to analyze research in …

Persistent link: https://www.econbiz.de/10014514067

Effect of top management support on the adoption of activity-based costing in Malaysia public university : moderating role of technology

Saedon, Rozana; Ariffin, Nur Ifwah; Amizawati Mohd Amir - In: Asian journal of accounting & governance 20 (2023), pp. 1-16

Persistent link: https://www.econbiz.de/10014556492

Paper Journal of Accounting the Application of Activity Based Costing System (ABC System) in Cigarette

Gonardi, Cindy - 2023

Cigarettes or cigarettes are an object that can cause lung cancer when inhaled and are cylinders of paper measuring between 70 and 120 mm long (varies by country) with a diameter of about 10 mm containing chopped dry tobacco leaves. Cigarettes are burned at one end and allowed to smolder so that...

Persistent link: https://www.econbiz.de/10014262735

The Impact of Implementing Activity-based Costing on Company Performance

Limowa, Deviyani - 2023

This paper contains the meaning a of Activity-Based-Costing and whether the application of this method can improve … company performance and how this method affect the company. In the first part of this paper, it describes Activity-Based-Costing … method and comparison between this method and traditional method. The second part of this paper shows the 7 steps of Activity-Based-Costing …

Persistent link: https://www.econbiz.de/10014255881

The impact of the magnitude of overhead costs on the difference between ABC and TDABC systems

Tarzibashi, Omar Fikrat Fateh; Ozyapici, Hasan - In: Foundations of Management : the journal of Warsaw … 11 (2019) 1, pp. 81-92

The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...

Persistent link: https://www.econbiz.de/10012024189

Project ABC : unanticipated affinities and affect in hospital health care

Conceição, Ana; Major, Maria; Clegg, Stewart - In: Financial accountability and management 39 (2023) 3, pp. 569-592

Persistent link: https://www.econbiz.de/10014338251

An analysis of cost improvement schemes for electromagnetic safety-related activities during railway project implementation

Saridroje Chanpermpoonpol; Phūmin Kirawānit - In: IEEE transactions on engineering management : EM 70 (2023) 6, pp. 2184-2196

Persistent link: https://www.econbiz.de/10014313947

Developing time-driven activity-based costing at the national level to support policy recommendations for radiation oncology in Belgium

Defourny, Noémie; Hoozée, Sophie; Daisne, Jean-François - In: Journal of accounting and public policy 42 (2023) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10014283404

Machine learning activity-based costing : can activity-based costing's first-stage allocation be replaced with a neural network?

Knox, Brian D. - In: Journal of emerging technologies in Accounting 20 (2023) 2, pp. 95-117

Persistent link: https://www.econbiz.de/10014424424