Search Results - subject:"Activity‐based costing"

The Competitive Advantage of Management Accounting

Fibírová, Jana - In: Český finanční a účetní časopis 2008 (2008) 2, pp. 78-90

ABC and BSC methods enable to better manage the company set the strategy and use effective motivational instruments for its implementation. ABC method represents significant development in recognition of causality of cost origin. However, it doesn’t change basic theoretical findings in...

Persistent link: https://www.econbiz.de/10011194903

Activity Based Costing

Mikovcová, Hana - In: Acta Oeconomica Pragensia 2008 (2008) 4, pp. 22-28

It is not possible to use standard methods of management in present constantly changing conditions. Enterprises have to apply progressive methods of management. The aim is to enhance the methodical application and formulate practical recommendations for enterprises in the area of cost management.

Persistent link: https://www.econbiz.de/10005036395

Corporate social responsibility programs choice and costs assessment in the airline industryâ€”A hybrid model

Tsai, Wen-Hsien; Hsu, Jui-Ling - In: Journal of Air Transport Management 14 (2008) 4, pp. 188-196

evaluation laboratory methods, analytical network processes and zeroâ€“one goal programming. The activity-based costing approach …

Persistent link: https://www.econbiz.de/10011162748

Prozessorientierte Planung und Kalkulation (kern-)produktbegleitender Dienstleistungen

Möller, Klaus; Cassack, Ingo - In: Metrika 19 (2008) 2, pp. 159-184

foundation is an adaptation and further improvement of Activity Based Costing. The enhancement with Time-Driven Activity-Based … Costing leads to a better adaptation of the concept for product-accompanying services. The realization and practicability of …

Persistent link: https://www.econbiz.de/10010994981

Le problème du regroupement des activités dans la modélisation ABC:une approche possible

Thomas, Clément; Gervais, Michel - In: Revue Finance Contrôle Stratégie 11 (2008) 4, pp. 137-170

la méthode proposent des regroupements, en oubliant la condition d'homogénéité. Cet article tente de résoudre le paradoxe.(VA)Activity-based … costing systems rely on the necessary homogeneity of activities to provide relevant coste. This technical condition forces …

Persistent link: https://www.econbiz.de/10005042525

Application of activity-based costing to a land transportation company: A case study

Baykasoglu, Adil; Kaplanoglu, Vahit - In: International Journal of Production Economics 116 (2008) 2, pp. 308-324

Although there are many studies in the literature that explain modern costing approaches including activity-based … costing (ABC), the number of studies that present real life applications is very few. This is especially true for logistics …

Persistent link: https://www.econbiz.de/10005339620