Search Results - subject:"Activity‐based costing"

The diffusion of the activity-based costing method : a comparison between France and China

Wegmann, Gregory - 2011

Persistent link: https://www.econbiz.de/10009295550

The diffusion of a management innovation : a structural equation approach

Geßner, Christian - 2011

Persistent link: https://www.econbiz.de/10009296669

AACE International transactions

AACE International - Morgantown, W VA. : [Verlag nicht ermittelbar] - 2009 - 2011

Persistent link: https://www.econbiz.de/10003920004

Antecedents and consequences of cost information usage in decision making

Tse, Michael S.C. - In: Advances in management accounting, (pp. 205-223). 2011

The value of a cost-management initiative rests on its ability in producing new and/or more accurate cost information for decision making. As such, insights on antecedents and consequences of using different types of cost information in decision making are important in evaluating cost-management...

Persistent link: https://www.econbiz.de/10015379578

Performance analysis of logistic processes in construction industry

Tapler, Csaba - International Institute of Social and Economic Sciences - 2014

based costing procedures should be adjusted to the project management system. The effect of the PMFC method choice on … different production and material flow control mechanisms operating on construction sites. It is demonstrated, how the activity …

Persistent link: https://www.econbiz.de/10011207332

Methodological Study on the Calculation of Pilot Indicators and their Role for the Management of an Energy Producing Entity

Isac Leti?ia Maria - In: Ovidius University Annals, Economic Sciences Series XIV (2014) 1, pp. 627-632

activity based costing method, performance measurement and pilot indicators. However, we considered useful the appeal to a …

Persistent link: https://www.econbiz.de/10010940726

PERSPECTIVES AND OPPORTUNITIES FOR THE IMPLEMENTATION OF THE ACTIVITY-BASED COSTING SYSTEM IN REPUBLIC OF MACEDONIA

Spaseska, Tatjana; Vitanova, Gordana; Risteska, Aneta; … - In: Annals - Economy Series 2 (2014) April, pp. 71-81

Dynamic competitive conditions are characterized with increased business internationalization, augmented development of the information, communication and computerization production technologies, forcefully competency impact, flexibility organization structure and developed relations between the...

Persistent link: https://www.econbiz.de/10011150578

Activity Based Costing and Product Pricing Decision: the Nigerian Case

Mieseigha, Ebipanipre Gabriel - In: Acta Universitatis Danubius. OEconomica (2014) 3(3), pp. 73-81

This paper examined activity based costing and product pricing decisions in Nigeria so as to ascertain whether activity … that activity based costing affects product costing and pricing decision. In addition, the results showed that improved … profitability and cost control can be achieved by implementing activity based costing approach by manufacturing firms. The …

Persistent link: https://www.econbiz.de/10011152680

The missing link between BPM and accounting : Using event data for accounting in process-oriented organizations

Sonnenberg, Christian; vom Brocke, Jan - In: Business Process Management Journal 20 (2014) 2, pp. 213-246

Purpose – The purpose of this paper is to integrate business process management (BPM) and accounting on a conceptual level in order to account for the economic implications of process-state changes in process design-time and process run-time. Design/methodology/approach – The paper adopts a...

Persistent link: https://www.econbiz.de/10014688822

ACTIVITY-BASED COSTING IN THE MANUFACTURING SECTOR: A MANAGERIAL INSTRUMENT FOR DECISION-MAKING

BUFAN, Ioana D. - In: SEA - Practical Application of Science (2014) 2, pp. 73-79

The aim of this paper is to emphasize the importance of using the activity-based costing (management) system in the …

Persistent link: https://www.econbiz.de/10010764451