Search Results - subject:"Activity‐based costing"

Staff costs of hospital-based outpatient care of patients with cystic fibrosis

Hollmeyer, Helge; Schreyögg, Jonas; Wahn, Ulrich; … - In: Health Economics Review 1 (2011) 10, pp. 1-8

Background: This study identified per patient resource use and staff costs at a cystic fibrosis (CF) outpatient unit from the health care provider's perspective. Methods: Personnel cost data were prospectively collected for all CF outpatients (n = 126) under routine conditions at the Charité...

Persistent link: https://www.econbiz.de/10010317157

Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia?

Rasiah, Devinaga - In: Journal of Applied Finance & Banking 1 (2011) 1, pp. 83-106

This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based … effective than those using other cost systems. Activity-based costing systems were evaluated as somewhat more useful, but no … costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance …

Persistent link: https://www.econbiz.de/10010277138

Exploration of Factors Influencing on Choice the Activity-Based Costing System in Iranian Organizations

Ahmadzadeh, Taha; Etemadi, Hossien; Pifeh, Ahmed - In: International Journal of Business Administration 2 (2011) 1, pp. 61-70

, cost structure, the importance of cost information, and products and services diversity on adopting Activity-Based costing …

Persistent link: https://www.econbiz.de/10011267183

Improvement of Managerial Accounting in Electricity Industry by Applyng the ABC Method (Activity Based Costing)

Maria, Rof Letiþia; Cornelia, Stanciu Ionela - In: Ovidius University Annals, Economic Sciences Series XI (2011) 1, pp. 1818-1821

method of cost calculation, ABC method (Activity Based Costing), in improvement of managerial accounting, to conduct a …

Persistent link: https://www.econbiz.de/10010839031

Forms of presentation for synthesis documents of managerial accounting. Advantages for decision making processes

Căpuşneanu, Sorinel; I; Barbu, Cristian Marian - Volkswirtschaftliche Fakultät, … - 2011

The paper presents potential forms of presentation for synthesis documents of managerial accounting in Romania. There are analyzed construction models of results accounts relating to total and partial methods identified within enterprises in Romania, which are accompanied by comments of the...

Persistent link: https://www.econbiz.de/10009369627

General implementation stages of the ABC method in the Small and Medium-Sized Enterprises

Căpuşneanu, Sorinel; I; Topor, Dan; Rof, Letiţia Maria - Volkswirtschaftliche Fakultät, … - 2011

This article highlights the analysis and implementation stages of the ABC method in small and medium sized enterprises in Romania. It presents the historical development of the ABC method and its implementation issues identified in the economic entities. It stresses the importance of the ABC...

Persistent link: https://www.econbiz.de/10009647280

The importance of activity-based costing method (ABC) In Romania's business environment changes

Căpuşneanu, Sorinel; I; Cokins, Gary; Barbu, Cristian … - Volkswirtschaftliche Fakultät, … - 2011

The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Romania's business … organization assumptions of the ABC (Activity-Based Costing) method in Romanian enterprises. The article ends with the authors …

Persistent link: https://www.econbiz.de/10009278275

The results account of the ABC method. The main source of underlining the performances of an entity

Briciu, Sorin; Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2011

This paper presents a model of the results account specific for the method of Activity Based Costing (ABC), starting …

Persistent link: https://www.econbiz.de/10009328117

THE INCREASE OF PERFORMANCE OF AN ENTITY BY THE CONVERSION OF THE HIDDEN COSTS

Briciu, Sorin; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 2 (2011) 13, pp. 2-2

This article offers an intrinsic image of the hidden and identified costs at thelevel of an entity, including the causes and their ways of control. The main researchinstrument used here was the questionnaire and the results determined a better knowledge ofthe theoretical and methodological...

Persistent link: https://www.econbiz.de/10009395368

METHOD TIME DRIVEN ACTIVITY BASED COSTING â€“ LITERATURE REVIEW

DEJNEGA, Oleg - In: Journal of Applied Economic Sciences 5 (2011) 1(15)/ Spring 2011, pp. 7-15

This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to … better assignment of costs to activities and their comparison with antecedent method Activity Based Costing. Paper shows the … published until this time. The aim of paper is to find out the base principles of method Time Driven Activity Based Costing in …

Persistent link: https://www.econbiz.de/10009002543