Search Results - subject:"Activity‐based costing"

Customer Accounting with Budgets and Activity-Based Costing : A Case Study in Electronic Commerce

Lueg, Rainer; Malmmose, Margit - 2018

illustrates how variance analysis and Activity-based Costing help managers to better understand the different profitability of …

Persistent link: https://www.econbiz.de/10014144059

A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study

Wegmann, Gregory - 2018

This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions …

Persistent link: https://www.econbiz.de/10012912605

Creating the Profit Focused Organization Using Time-Driven Activity Based Costing

Yilmaz, Rifat - 2018

there are two ways increasing the profits; productivity and cost reduction. Activity based costing is a method that … necessity of more practice tools, Time Driven Activity Based Costing is developed. TDABC simpler, lower cost, and more speed of … cost information; Time Driven Activity Based Costing that more useful forms of Activity Based Costing method; explained and …

Persistent link: https://www.econbiz.de/10012917495

Customer Profitability Analysis Using Time-Driven Activity-Based Costing. Three Interventionist Case Studies

Järvinen, Janne - 2018

Time-driven activity-based costing (TDABC) is a potential solution for profitability analysis, especially in industries … investigate how companies with different customer interfaces make use of time-driven activity-based costing in their customer …

Persistent link: https://www.econbiz.de/10012926171

Functional-Based and Activity-Based Cost Management Systems in Woodworking Enterprises-Specifics and Perspectives for Implementation

Neykov, Nikolay - 2018

The role of driver tracing is significantly expanded by identifying drivers unrelated to the volume of product produced. The use of both unit- and non-unit-based activity drivers increases the accuracy of cost assignments and the overall quality and relevance of cost information. Such cost...

Persistent link: https://www.econbiz.de/10012936545

Compared Activity-Based Costing Case Studies in the Information System Departments of Two Groups in France : A Strategic Management Accounting Approach

Wegmann, Gregory - 2018

, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management …

Persistent link: https://www.econbiz.de/10012940628

The diffusion of management accounting innovations in dependent (subsidiary) organizations and MNCs

Yazdifar, Hassan; Askarany, Davood; Wickramasinghe, Danture - In: The international journal of accounting : TIJA 54 (2019) 1, pp. 1950004-1-1950004-42

Persistent link: https://www.econbiz.de/10012108733

An 8-step framework for implementing time-driven activity-based costing in healthcare studies

Etges, Ana Paula Beck da Silva; Cruz, Luciane Nascimento; … - In: The European journal of health economics : HEPAC ; … 20 (2019) 8, pp. 1133-1145

Persistent link: https://www.econbiz.de/10012221317

The Influences on Activity-Based Costing Adoption as An Optimal Costing System Design: Evidence from Saudi Arabia

Aljabr, Abdulrahman - In: Journal of Accounting and Management Information … 19 (2020) 3, pp. 444-479

Research Question: Under which conditions is the adoption of activity-based costing (ABC) beneficial to the business …

Persistent link: https://www.econbiz.de/10015195933

Time-driven activity-based costing in the assembly industry

Vedernikova, Olga; Siguenza-Guzman, Lorena; Pesantez, … - In: Australasian accounting business and finance journal : AABF 14 (2020) 4, pp. 3-23

Persistent link: https://www.econbiz.de/10012596699