Search Results - subject:"Activity‐based costing"

Kalkulation und Management von komplexen Dienstleistungen

Bürkert, Rainer - In: Praxishandbuch Controlling : Trends, Konzepte, Instrumente, (pp. 185-203). 2005

Persistent link: https://www.econbiz.de/10003142547

Event-Controlling : eine kaufmännische Perspektive kreativer Prozesse

Burgartz, Thomas; Müller, Jens - In: Controlling : Zeitschrift für erfolgsorientierte … 17 (2005) 10, pp. 597-602

Persistent link: https://www.econbiz.de/10003174099

Die Prozesskostenrechnung in der öffentlichen Verwaltung : Möglichkeiten und Grenzen

Littkemann, Jörn; Eisenberg, David; Stark, Almut - In: Controlling & management review : Zeitschrift für … 49 (2005) 5, pp. 350-358

Persistent link: https://www.econbiz.de/10003189040

Asymmetric Effects of Activity-Based Costing System Cost Reallocation

Fennema, M.G.; Rich, Jay S.; Krumwiede, Kip - In: Advances in accounting behavioral research., (pp. 167-187). 2005

Despite the many proposed benefits of activity-based costing (ABC), many managers oppose implementing it. One important …

Persistent link: https://www.econbiz.de/10015386269

Ein prozesskostenbasiertes Artikelbewertungsverfahren für Sortiments- und Platzierungsentscheidungen im stationären Einzelhandel

Klock, Stephan - In: Logistische Entscheidungsprobleme in der Praxis : …, (pp. 33 - 61). 2005

Persistent link: https://www.econbiz.de/10014555937

Expectancy Theory as the Basis for Activity-Based Costing Systems Implementation by Managers

Snead, Ken C.; Johnson, Wayne A.; Ndede-Amadi, Atieno A. - In: Advances in management accounting : Vol. 14, (pp. 253-275). 2005

Many studies, motivated by concerns for activity-based costing (ABC) implementation efforts being less than successful …

Persistent link: https://www.econbiz.de/10015386313

Balanced Scorecard for Australian cattle producers: an application

Jie, Ferry; Parton, Kevin A. - In: AFBM Journal 06 (2009) 1

(SCOR), Balanced Scorecard (BSC), and Activity Based Costing (ABC). An application of the Balanced Scorecard to the supply …

Persistent link: https://www.econbiz.de/10009652398

Costs in the agricultural enterprises in connection with controlling system

Stašová, Lenka Hudáková - In: Acta Universitatis Bohemiae Meridionales 12 (2009) 3, pp. 145-154

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/10010638411

The knowledge, attitude, priority of usage and benefits associated with management accounting practices: a survey of Danish companies

Nielsen, Steen; Jacobsen, Morten; Melander, Preben - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 252-284

There have been several studies of the diffusion of new management accounting practices. Respondents were asked to answer questions in a questionnaire covering four variables: level of knowledge, level of attitude, priority of usage and level of benefit for 15 new accounting practices. The...

Persistent link: https://www.econbiz.de/10005078510

The knowledge, attitude, priority of usage and benefits associated with management accounting practices: a survey of Danish companies

Nielsen, Steen; Jacobsen, Morten; Melander, Preben - In: International Journal of Accounting, Auditing and … 5 (2009) 3, pp. 252-284

Persistent link: https://www.econbiz.de/10008538699