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  • Search: subject:"Activity‐based costing"
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Year of publication
Subject
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Prozesskostenrechnung 826 Activity-based costing 640 Theorie 252 Theory 252 Kostenmanagement 222 Cost management 200 Kostenrechnung 164 Cost accounting 160 Deutschland 103 Germany 92 Controlling 90 activity-based costing 66 Prozessmanagement 64 Accounting 63 Management control 60 Rechnungswesen 57 Activity‐based costing 51 Business process management 48 Activity-Based Costing 44 Industrie 40 Manufacturing industries 40 Costs 38 Kosten 34 Krankenhaus 34 Supply chain 31 Balanced Scorecard 30 Logistik 30 Quality management 30 Qualitätsmanagement 30 ABC 29 Activity Based Costing 29 Hospital 29 Balanced scorecard 28 Gemeinkosten 27 Lieferkette 27 Logistics 27 USA 27 activity based costing 26 Gesundheitskosten 25 Health care costs 25
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Online availability
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Undetermined 216 Free 213 CC license 8
Type of publication
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Article 648 Book / Working Paper 467 Journal 5 Other 2
Type of publication (narrower categories)
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Article in journal 303 Aufsatz in Zeitschrift 303 Aufsatz im Buch 115 Book section 115 Hochschulschrift 112 Thesis 86 Graue Literatur 51 Non-commercial literature 51 Dissertation u.a. Prüfungsschriften 47 research-article 44 Case study 36 Fallstudie 36 Working Paper 31 Arbeitspapier 30 Bibliografie enthalten 30 Bibliography included 30 Collection of articles of several authors 16 Sammelwerk 16 Article 15 Lehrbuch 10 case-report 10 review-article 10 Konferenzschrift 8 Textbook 8 Aufsatzsammlung 6 Conference proceedings 6 conceptual-paper 4 Company information 3 Firmeninformation 3 Glossar enthalten 3 Glossary included 3 review 3 Audio- / visual Ressource 2 Bericht 2 Conference paper 2 Konferenzbeitrag 2 Systematic review 2 non-article 2 technical-paper 2 Übersichtsarbeit 2
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Language
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English 532 German 425 Undetermined 147 French 6 Polish 5 Portuguese 2 Romanian 2 Czech 1 Italian 1 Spanish 1
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Author
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Kaplan, Robert S. 16 Cinquini, Lino 14 Tsai, Wen-hsien 12 Căpuşneanu, Sorinel 10 I 10 Askarany, Davood 9 Campanale, Cristina 9 Capusneanu, Sorinel 9 Männel, Wolfgang 9 Bruggeman, Werner 8 Hoozée, Sophie 8 Nassar, Mahmoud 8 Tenucci, Andrea 8 Charaf, Karim 7 Reckenfelderbäumer, Martin 7 Tsai, Wen-Hsien 7 Wegmann, Gregory 7 Yazdifar, Hassan 7 Hoque, Zahirul 6 Horváth, Péter 6 Maiga, Adam S. 6 Sangster, Alan 6 Seuring, Stefan 6 Al-Khadash, Husam Aldeen 5 Berkau, Carsten 5 Braun, Stephan 5 Dierkes, Stefan 5 Gosselin, Maurice 5 Homburg, Carsten 5 Labro, Eva 5 Mayer, Reinhold 5 Pitzalis, Arianna 5 Rahmouni, Ahmed Fath-Allah 5 Rogalski, Marlies 5 Roodhooft, Filip 5 Schulze, Manuel 5 Anderson, Steven R. 4 Bouami, Driss 4 Briciu, Sorin 4 Brierley, John A. 4
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 13 Fachhochschule Bonn-Rhein-Sieg / Fachbereich Wirtschaft <Sankt Augustin> 4 Fachtagung Prozesscontrolling <1, 2008, Sankt Augustin> 4 AACE International 3 HAL 3 American Association of Cost Engineers 2 Department of Economics and Business, Universitat Pompeu Fabra 2 Deutschland / Bundesministerium für Wirtschaft und Technologie 2 Ehrvervøkonomisk Institut, Institut for Økonomi 2 Faculdade de Economia, Universidade do Porto 2 Faculteit Economie en Bedrijfskunde, Universiteit Gent 2 George Washington University. Continuing Engineering Education Program 2 Gesellschaft Fördertechnik, Materialfluss und Logistik 2 IFUA Horváth & Partner <Stuttgart> 2 IFUA Horváth & Partner Stuttgart 2 Institut für Mittelstandsforschung Bonn 2 International Institute of Social and Economic Sciences 2 Laboratorio Management e Sanità (MeS), Scuola Superiore Sant'Anna 2 Plaut-Gruppe 2 Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 2 Vlerick Business School 2 Agroekonomski Odsek, Poljoprivredni Fakultet 1 Banco Interamericano de Desarrollo (BID) 1 Books on Demand GmbH <Norderstedt> 1 Bundesverband der Deutschen Gas- und Wasserwirtschaft / Arbeitskreis Kostenrechnungsempfehlungen 1 Eric Cuvillier <Firma> 1 European Association of Agricultural Economists - EAAE 1 Facultat d'Economia i Empresa, Universitat de Barcelona 1 Faculteit Economie en Bedrijfswetenschappen, Hogeschool-Universiteit Brussel (HUBrussel) 1 Gesamtverband der Deutschen Versicherungswirtschaft / Fachkommission Betriebswirtschaft Leben 1 Harvard Graduate School of Business Administration 1 Horváth & Partners 1 IESE Business School, Universidad de Navarra 1 Institut für Technik der Betriebsführung 1 Institutet för Ekonomisk Forskning, Ekonomihögskolan 1 Inter-American Development Bank 1 Inter-American Development Bank (IDB) 1 Istituto di Management, Scuola Superiore Sant'Anna 1 Josef Eul Verlag GmbH 1 Majandusteaduskond, Tartu Ülikool 1
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Published in...
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International journal of production research 15 Europäische Hochschulschriften / 5 14 MPRA Paper 13 Advances in management accounting : a research annual 12 Theoretical and Applied Economics 10 Controlling-Praxis 8 International Journal of Accounting, Auditing and Performance Evaluation 8 International journal of production economics 8 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 7 Managerial Auditing Journal 7 The journal of corporate accounting & finance 7 Journal of Accounting and Management Information Systems (JAMIS) 6 Kostenrechnung : Stand und Entwicklungsperspektiven ; Wolfgang Männel zum 60. Geburtstag 6 Management Decision 6 The TQM Magazine 6 Industrial Management & Data Systems 5 International Journal of Operations & Production Management 5 International Journal of Production Economics 5 International Journal of Quality & Reliability Management 5 International journal of productivity and quality management : IJPQM 5 Journal of accounting & management information systems : JAMIS 5 Management accounting research 5 Operations Research and Decisions 5 Revue Finance Contrôle Stratégie 5 Schriftenreihe Wirtschafts- und Sozialwissenschaften 5 American Journal of Business 4 Berichte aus der Betriebswirtschaft 4 Controlling & management review : Zeitschrift für Controlling & Management 4 Harvard-Business-Manager : das Wissen der Besten 4 Health Economics Review 4 IFM-Materialien 4 International journal of process management and benchmarking : IJPMB 4 Journal of Air Transport Management 4 Journal of Applied Accounting Research 4 Journal of air transport management 4 Kostenrechnungs-Praxis / Sonderheft : KRP 4 Schriftenreihe des Fachbereiches Wirtschaft Sankt Augustin 4 krp-Edition 4 Acta Universitatis Bohemiae Meridionales 3 Advances in information systems and management science 3
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Source
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ECONIS (ZBW) 720 RePEc 158 USB Cologne (EcoSocSci) 143 Other ZBW resources 76 EconStor 16 BASE 9
Showing 291 - 300 of 1,122
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Transfer of performance measurement system innovations across economic sectors
Euske, Kenneth J.; Malina, Mary A. - In: Advances in management accounting : a research annual 22 (2013), pp. 25-42
Persistent link: https://www.econbiz.de/10011432599
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Cost accounting and simulation : toward a post-structuralist understanding
Hutchinson, Robert - In: Advances in management accounting : a research annual 22 (2013), pp. 159-183
Persistent link: https://www.econbiz.de/10011432637
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An accounting system to support process improvements: Transition to lean accounting
de Arbulo-López, Patxi Ruiz; Fortuny-Santos, Jordi - In: Journal of Industrial Engineering and Management (JIEM) 3 (2010) 3, pp. 576-602
, based on Activity-Based Costing, intended to cast light on the operational improvements achieved in companies that are just …
Persistent link: https://www.econbiz.de/10011938956
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Cost Drivers. Evolution and Benefits
COKINS, Gary; CĂPUŞNEANU, Sorinel - In: Theoretical and Applied Economics 8(549) (2010) 9(549), pp. 7-16
applying cost modeling techniques from the Activity-Based Costing method (ABC). The article looks at the typology, criteria for …
Persistent link: https://www.econbiz.de/10008483795
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Comparing the accuracy of ABC and time-driven ABC in complex and dynamic environments: a simulation analysis
HOOZÉE, S.; VANHOUCKE, M.; BRUGGEMAN, W. - Faculteit Economie en Bedrijfskunde, Universiteit Gent - 2010
This paper compares the accuracy of traditional ABC and time-driven ABC in complex and dynamic environments through simulation analysis. First, when unit times in time-driven ABC are known or can be flawlessly estimated, time-driven ABC coincides with the benchmark system and in this case our...
Persistent link: https://www.econbiz.de/10008493667
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EFFECTIVE COST ANALYSIS TOOLS OF THE ACTIVITY-BASED COSTING (ABC) METHOD
Briciu, Sorin; Capusneanu, Sorinel - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 2-2
This article focuses on cost analysis and specific tools of Activity-Based Costing(ABC) method. After presenting the …
Persistent link: https://www.econbiz.de/10008776027
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Convergence of ABC and ABM Principles – Guarantee of a Performant Management
CĂPUŞNEANU, Sorinel; MARTINESCU, Dana-Maria - In: Theoretical and Applied Economics 10(551) (2010) 10(551), pp. 93-102
This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has …
Persistent link: https://www.econbiz.de/10008670493
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COMPARED ACTIVITY-BASED COSTING CASE STUDIES IN THE INFORMATION SYSTEM DEPARTMENTS OF TWO GROUPS IN FRANCE: A STRATEGIC MANAGEMENT ACCOUNTING APPROACH
Wegmann, Grégory - HAL - 2010
, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management …
Persistent link: https://www.econbiz.de/10008792599
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A data-driven methodology for supporting resource planning of health services
Stefanini, Alessandro; Aloini, Davide; Benevento, Elisabetta - In: Socio-economic planning sciences : the international … 70 (2020), pp. 1-14
Persistent link: https://www.econbiz.de/10012242400
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Konzipierung und Einführung der Prozesskostenrechnung als eines Bestandteils des Qualitätsmanagements in der öffentlichen Verwaltung
Kinder, Kathrin - 2005
Persistent link: https://www.econbiz.de/10002533464
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