Search Results - subject:"Activity‐based costing"

Narayanan, V. G.; Sarkar, Ratna G. - 1999

Persistent link: https://www.econbiz.de/10001403897

Narayanan, V.G. - 1999

In this paper, we seek to provide empirical documentation of the effect of Activity-Based Costing (ABC) information on …

Persistent link: https://www.econbiz.de/10012471520

AN OVERVIEW ON THE ADOPTION AND IMPLEMENTATION OF ACTIVITY - BASED COSTING IN PRACTICE

CARDOS, Ildikó Réka; PETE, Stefan; CARDOS, Vasile Daniel - In: Romanian Journal of Economics 35 (2012) 2(44), pp. 185-200

In recent years activity - based costing has attracted the interest of both academics and management accountants since … its emergence. Researchers and academics believe that activity - based costing (ABC) is a new managerial accounting …

Persistent link: https://www.econbiz.de/10010901878

Economic Benefit Assignment in Environmental Cost Allocation: Toward a Suggestion Model

Ngwakwe, Collins C. - In: Managing Global Transitions 10 (2012) 3 (Fall), pp. 283-299

This paper aims to suggest a model to reward a ‘dirty product’ which has the potential to offer sales promotion services to other ‘clean products’ in a multiple product firm. The paper suggests a model – economic benefit assignment (EBA) for apportionment of direct waste costs where a...

Persistent link: https://www.econbiz.de/10010929461

Creation of ABC/M model and its software support with the aspect on agricultural branch

Hudáková Stašová, Lenka - 2012

effective decision making of management. Activity Based Costing / Management would be considered as proper method to provide … of creation and implementation of Activity Based Costing / Management to companies with closer focus on execution of this …

Persistent link: https://www.econbiz.de/10011315809

Costs in the agricultural enterprises in connection with controlling system

Hudáková Stašová, Lenka - 2012

propose the alternative of the allocation precising of total own costs for products by using the Activity Based Costing Method …

Persistent link: https://www.econbiz.de/10011315958

Costs in the agricultural enterprises in connection with controlling system

Hudáková Stašová, Lenka - 2012

propose the alternative of the allocation precising of total own costs for products by using the Activity Based Costing Method …

Persistent link: https://www.econbiz.de/10011316118

COST MEASUREMENT AND COST MANAGEMENT IN TARGET COSTING

Maria, Moisello Anna - In: Annals of Faculty of Economics 1 (2012) 1, pp. 533-547

target cost alignment; - it points out the effectiveness of the Activity Based Costing as a model of cost measurement … Based Costing (ABC) application to target costing process. So: - it analyzes target costing logic and phases, basing on a … implementation needs a costing methodology consistent with the cost management logic. The aim of the paper is to focus on Activity …

Persistent link: https://www.econbiz.de/10010607177

An overview on the adoption and implementation of activity : based costing in practice

Cardoş, Ildikó Réka; Pete, Ştefan; Cardoş, Vasile … - In: Revista română de economie 35 (2012) 2, pp. 185-200

Persistent link: https://www.econbiz.de/10010514235

Prozesscontrolling in Forschung und Praxis : Tagungsband zur 1. Fachtagung Prozesscontrolling Sankt Augustin 15.02.2008

Gadatsch, Andreas (contributor) - 2008

Persistent link: https://www.econbiz.de/10004910893