Search Results - subject:"Activity‐based costing"

How to Implement an Accurate and Effective Costing System in Manufacturing Organizations

POPESKO, Boris - In: European Financial and Accounting Journal 2009 (2009) 4, pp. 35-49

, several implementation projects on the activity-based costing system, have been analyzed in order to consider the … activity-based costing system, by pointing out the most important allocation principles. …

Persistent link: https://www.econbiz.de/10011195282

ACTIVITY BASED COST FROM THE PERSPECTIVE OF COMPETITIVE ADVANTAGE

BOGDANOIU, Cristiana - In: Journal of Applied Economic Sciences 4 (2009) 1(7)_ Spring 2009

Activity-Based Costing (ABC) is a methodology that measures the cost and performance of activities, resources, and cost …

Persistent link: https://www.econbiz.de/10004999735

Activity-Based Management principles and implementation opportunities of the ABM system

Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2009

This article describes the principles of Activity-Based Management and treats the implementation stages of it in enterprises from steel industry of Romania. The ABC method becomes the main tool of providing information for the ABM method. Thus, the ABM method becomes an important tool of...

Persistent link: https://www.econbiz.de/10008740564

Research of the implementation factors of the ABC method in the steel industry of Romania

Căpuşneanu, Sorinel; I - Volkswirtschaftliche Fakultät, … - 2009

This article describes and analyzes the critical implementation factors of Activity-Based Costing method (ABC) in the …

Persistent link: https://www.econbiz.de/10008740586

Analysis over Critical Issues of Implementation or Non-implementation of the ABC Method in Romania

Anghelache, Constantin; Cãpusneanu, Sorinel; Barbu, … - In: Theoretical and Applied Economics 12(541) (2009) 12(541), pp. 57-62

This article analyses the critical issues regarding implementation or non-implementation of the Activity-Based Costing …

Persistent link: https://www.econbiz.de/10008763580

The activity-based costing method developments: state-of-the art and case study

Wegmann, Grégory; Stephen, Nozile - HAL - 2009

This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In …

Persistent link: https://www.econbiz.de/10008790651

Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory

Okutmus, Ercument - In: International Journal of Academic Research in … 5 (2015) 1, pp. 46-57

Resource Consumption Accounting (RCA), which combines the systems of activity based costing and German cost accounting …

Persistent link: https://www.econbiz.de/10011170564

The Study on Guideline for Cost Reduction Using Activity Based Costing System of PST Concrete Company

Love, Chollada - International Institute of Social and Economic Sciences - 2015

The objective of this research was to study the Guideline for Cost Reduction Using Activity Based Costing for PST …

Persistent link: https://www.econbiz.de/10011276255

The role of team-realated factors in implementation success of activity-based costing systems

Abu Mansor, Nur Naha (contributor); Tayles, Mike (contributor) - 2004

-Realated Factors in Implementation Success of Activity-Based Costing Systems Nur Naha Abu Mansor Mike Tayles Richard Pike Working Paper …: r.h.pike@bradford.ac.uk ABSTRACT First draft do not quote without permission Activity-based costing (ABC) systems have …, P. C. (1998). “National culture abd activity-based costing system: a note.” Management Accounting Research9: 113 …

Persistent link: https://www.econbiz.de/10002589488

An activity-based costing approach for detecting inefficiencies of healthcare processes

Cannavacciuolo, Lorella; Illario, Maddalena; Ippolito, … - In: Business Process Management Journal 21 (2015) 1, pp. 55-79

activity-based costing (ABC) logic into the pre-existent accounting system supports healthcare organizations in identifying the …

Persistent link: https://www.econbiz.de/10014688749