Search Results - subject:"Activity‐based costing"

An activity-based costing model for an engineering department of an Indian university

Dwivedi, Rishi; Chakraborty, Shankar - In: International Journal of Accounting and Finance 5 (2015) 1, pp. 62-81

information to management about costs of products or services has decreased and hence, modern costing systems, like activity-based … costing (ABC) are developed to overcome the shortcomings of the traditional method. ABC is often used as a strategic …

Persistent link: https://www.econbiz.de/10011207821

An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)

Cinquini, Lino; Collini, Paolo; Marelli, Alessandro; … - Istituto di Management, Scuola Superiore Sant'Anna - 2008

, Activity-Based Costing (ABC) implementation literature pinpoints a large number of studies that have looked at technical and …

Persistent link: https://www.econbiz.de/10005510557

Actor-networks and the diffusion of management accounting innovations : a comparative study

Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine (Paris IX) - 2008

Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion …

Persistent link: https://www.econbiz.de/10010905279

Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania

Capusneanu, Sorinel - In: Theoretical and Applied Economics 1(518) (2008) 1(518), pp. 57-62

shows why we choose Activity-Based Costing method and what must be done in this way. Green accounting observes the specific … principles of the Activity-Based Costing method. It also represents the advantages and disadvantages of the green accounting into … an enterprise in case of Activity-Based Costing implementation. The paper describes the stages we must follow in case of …

Persistent link: https://www.econbiz.de/10005581605

An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)

Cinquini, Lino; Collini, Paolo; Marelli, Alessandro; … - Volkswirtschaftliche Fakultät, … - 2008

, Activity-Based Costing (ABC) implementation literature pinpoints a large number of studies that have looked at technical and …

Persistent link: https://www.econbiz.de/10005790205

An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method

Capusneanu, Sorinel; Preda, Irina-Alina - In: Theoretical and Applied Economics 11(528) (2008) 11(528), pp. 71-78

taken in the process of recording book entries, according to the Activity-Based Costing (ABC) method in Romania. … according to the Activity- Based Costing (ABC) method. We explain the advantages presented by the dissociated organization of …

Persistent link: https://www.econbiz.de/10005154477

Actor-networks and the diffusion of management accounting innovations : a comparative study.

Levant, Yves; Alcouffe, Simon; Berland, Nicolas - Université Paris-Dauphine - 2008

Activity-Based Costing (ABC). We are particularly concerned with the dynamic of actor-networks throughout the diffusion …

Persistent link: https://www.econbiz.de/10008572186

The methodological steps in management accounting and cost calculation - A comparative analysis between the traditional methods used in Romania and the Activity-Based Costing (ABC)...

Căpuşneanu, Sorinel; I; Lepădatu, Gheorghe; V - Volkswirtschaftliche Fakultät, … - 2008

specifics of the ABC method. I also make a comparative analysis between the custom (ordered-based) method and Activity-Based … Costing (ABC) method. I bring my own comments on the similarities and differences between the custom method and the ABC method. …

Persistent link: https://www.econbiz.de/10008740558

Possibilities of Implementation of the ABC-Method (Activity-Based Costing) in the enterprises of the steel industry in Romania

Căpuşneanu, Sorinel; I; Lepădatu, Gheorghe; V - Volkswirtschaftliche Fakultät, … - 2008

This article deals with the possibilities of implementation of the Activity-Based Costing method in the enterprises of …

Persistent link: https://www.econbiz.de/10008740590

Time-driven activity based costing – an improvement of standard activity based costing

Bojnowska, Agnieszka - In: Operations Research and Decisions 1 (2008), pp. 5-13

In the article the author introduces time-driven activity based costing – a new method of costs counting. It is an … improved concept of the activity based costing (ABC). The author performs a synthesis of scattered and incomplete knowledge …, shows the advantages and limits and its possible practical applications This new approach to activity based costing enables …

Persistent link: https://www.econbiz.de/10008764612