Search Results - subject:"Activity‐based costing"

Beschaffungsmanagement : vom Preisvergleich zum Risk Assessment

Eiff, Wilfried von - In: Einfachheit in Wirtschaftsinformatik und Controlling : …, (pp. 369-384). 2008

Persistent link: https://www.econbiz.de/10003746754

Was kosten Prüfungen? : Vereinfachung durch den Einsatz computergestützter Prüfungssysteme

Reepmeyer, Jan-Armin - In: Einfachheit in Wirtschaftsinformatik und Controlling : …, (pp. 521-535). 2008

Persistent link: https://www.econbiz.de/10003746798

Konzeption und Anwendungsbereich der Prozesskostenrechnung in Banken

Grof, Erika - In: Finanzmanagement aktuell : Unternehmensfinanzierung; …, (pp. 757-767). 2008

Persistent link: https://www.econbiz.de/10003747431

Kostenmessung der Prozesse öffentlicher Liefer-, Dienstleistungs- und Bauaufträge aus Sicht der Wirtschaft und der öffentlichen Auftraggeber

2008

Persistent link: https://www.econbiz.de/10013379139

A mixed activity-based costing decision model for green airline fleet planning under the constraints of the European Union Emissions Trading Scheme

Tsai, Wen-Hsien; Lee, Kuen-Chang; Liu, Jau-Yang; Lin, … - In: Energy 39 (2012) 1, pp. 218-226

This paper presents a mixed activity-based costing decision (MABCD) model for green airline fleet planning under the … constraints of the European Union Emissions Trading Scheme (EU ETS), in which activity-based costing (ABC) model is incorporated …

Persistent link: https://www.econbiz.de/10010807535

Applying activity-based costing in a supply chain environment

Schulze, Manuel; Seuring, Stefan; Ewering, Christian - In: International Journal of Production Economics 135 (2012) 2, pp. 716-725

different supply chain members. Against this background, several activity-based costing models for inter-firm cost accounting … have been proposed. Evaluating these models, a conceptual framework for activity-based costing in a supply chain has been …

Persistent link: https://www.econbiz.de/10010869119

When to "Fire" Customers: Customer Cost-Based Pricing

Shin, Jiwoong; Sudhir, K.; Yoon, Dae-Hee - In: Management Science 58 (2012) 5, pp. 932-947

The widespread adoption of activity-based costing enables firms to allocate common service costs to each customer …

Persistent link: https://www.econbiz.de/10010990510

The price of responsiveness: Cost analysis of change orders in make-to-order manufacturing

Uskonen, Jukka; Tenhiälä, Antti - In: International Journal of Production Economics 135 (2012) 1, pp. 420-429

additional costs. This study uses empirical data and activity-based costing to explore the real values and the accrual mechanisms …

Persistent link: https://www.econbiz.de/10011043373

An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK

Askarany, Davood; Yazdifar, Hassan - In: International Journal of Production Economics 135 (2012) 1, pp. 430-439

An accumulated body of the literature confirms that the adoption of activity-based costing (ABC) can lead to a …

Persistent link: https://www.econbiz.de/10010597233

The effect of innovation characteristics on activity-based costing adoption

Askarany, Davood; Brierley, John A.; Yazdifar, Hassan - In: International Journal of Managerial and Financial Accounting 4 (2012) 3, pp. 291-313

size, industry and location on the decision to adopt activity-based costing (ABC). The data for the study was obtained from …

Persistent link: https://www.econbiz.de/10010669562