Search Results - subject:"Activity‐based costing"

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

BUFAN, Ioana D. - In: SEA - Practical Application of Science (2014) 3, 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/10010773042

An Activity-Based Costing decision model for life cycle assessment in green building projects

Tsai, Wen-Hsien; Yang, Chih-Hao; Chang, Jui-Chu; Lee, … - In: European Journal of Operational Research 238 (2014) 2, pp. 607-619

Carbon emissions are an increasingly important consideration in sustainable environmental development. In the green building industry, green construction cost controls and low-carbon construction methods are considered to be the key barriers encountered. Based on Corporate Social Responsibility...

Persistent link: https://www.econbiz.de/10010785305

A green approach to the weight reduction of aircraft cabins

Tsai, Wen-Hsien; Chang, Yao-Chung; Lin, Sin-Jin; Chen, … - In: Journal of Air Transport Management 40 (2014) C, pp. 65-77

Activity-Based Costing (ABC) and the Theory of Constraints (TOC) and adopts a mathematical programming model in an attempt to …

Persistent link: https://www.econbiz.de/10010931131

Time-driven activity-based costing to improve transparency and decision making in healthcare: A case study

Campanale, Cristina; Cinquini, Lino; Tenucci, Andrea - In: Qualitative Research in Accounting & Management 11 (2014), pp. 165-186

-driven activity-based costing (TDABC). Design/methodology/approach -An interventionist research (IR) approach has been adopted: two …

Persistent link: https://www.econbiz.de/10010795380

Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing

Maiga, Adam; Nilsson, Anders; Jacobs, Fred - In: Metrika 25 (2014) 1, pp. 5-32

outcomes. Information technology for enhanced communication (ITEC) and activity-based costing (ABC) are taken into …

Persistent link: https://www.econbiz.de/10010995033

Time-driven activity-based costing to improve transparency and decision making in healthcare : A case study

Campanale, Cristina; Cinquini, Lino; Tenucci, Andrea - In: Qualitative Research in Accounting & Management 11 (2014) 2, pp. 165-186

-driven activity-based costing (TDABC). Design/methodology/approach – An interventionist research (IR) approach has been adopted: two …

Persistent link: https://www.econbiz.de/10014988091

Implementing an integrated ABC and TOC approach to enhance decision making in a Lean context : A case study

Alsmadi, Majed; Almani, Ahmad; Khan, Zulfiqar - In: International Journal of Quality & Reliability Management 31 (2014) 8, pp. 906-920

Purpose – The purpose of this paper is to implement an integrated activity-based costing (ABC) and theory of …

Persistent link: https://www.econbiz.de/10014801672

Cost Measurement in Laparoscopic Surgery: Results from an Activity-Based Costing Application

Cinquini, Lino; Miolo Vitali, Paola; Pitzalis, Arianna; … - Volkswirtschaftliche Fakultät, … - 2007

Activity Based Costing (ABC) techniques are designed to support advanced cost analysis in different organizations … an Activity based costing model designed to measure and control resources consumption and cost when a new technology is …

Persistent link: https://www.econbiz.de/10005836216

Il costo dell’intervento chirurgico in laparoscopia con l’Activity Based Costing

Cinquini, Lino; Vitali, Paola Miolo; Pitzalis, Arianna; … - Laboratorio Management e Sanità (MeS), Scuola … - 2007

spesa sanitaria nei sistemi economici. Le tecniche di Activity Based Costing (ABC) sono progettate per supportare l … modello di Activity based costing progettato (mediante l’applicazione di un metodo induttivo-deduttivo) al fine di determinare …

Persistent link: https://www.econbiz.de/10008918536

Cost measurement in laparoscopic surgery: results from an activity-based costing application

Cinquini, Lino; Vitali, Paola Miolo; Pitzalis, Arianna; … - Laboratorio Management e Sanità (MeS), Scuola … - 2007

Activity Based Costing (ABC) techniques are designed to support advanced cost analysis in different organizations … Activity based costing model designed to measure and control resources consumption and cost when a new technology is applied in …

Persistent link: https://www.econbiz.de/10008918539