Search Results - subject:"Activity-based"

Statistical analysis of the information suitability of cost accounting for strategic and operative management in higher education

Spasić, Kristina; Čečević, Bojana Novićević; … - In: Ekonomske teme 62 (2024) 3, pp. 333-350

need for more sophisticated management models and innovative cost accounting models, such as activity-based costing (ABC …). The concept of activity-based costing provides relevant information on costs and cost drivers of all higher education … in the Republic of Serbia regarding the knowledge, advantages and disadvantages that activity-based costing can bring. …

Persistent link: https://www.econbiz.de/10015421322

Unlocking the green treasure trove : improving resource efficiency through circular economy cost management

Szczerbak, Monika - In: Journal of Eastern Europe research in business & … 2023 (2023), pp. 1-8

Persistent link: https://www.econbiz.de/10014465669

The role of integration between target costing and time-driven activity-based budgeting techniques in managing time and cost and its reflection in achieving competitive advantage

Al-Kawaz, Salah Mahdi Jawad; Al-Daami, Ahmed Naser Abbas; … - In: Foundations of Management : the journal of Warsaw … 15 (2023) 1, pp. 187-208

-driven activity-based budgeting techniques. The most important recommendation made to the men’s clothing factory in Najaf is the need …

Persistent link: https://www.econbiz.de/10014507395

The integration of the theory of constraints and the Time-Driven Activity-Based Costing System for the improvement of production processes in an SME

Kefe, İrem; Tanış, Veyis Naci - In: Revista de Contabilidad 26 (2023) 1, pp. 3-13

Persistent link: https://www.econbiz.de/10013498892

A microcosting approach for planning and implementing community-based mental health prevention programs : what does it cost?

Roy, Sharmily; Brown, Henry Shelton; Blinn, Lisa Sanger; … - In: Health economics review 14 (2024) 1, pp. 1-13

Background Estimating program costs when planning community-based mental health programs can be burden- some. Our aim was to retrospectively document the cost for the first year of planning and implementing Healthy Minds Healthy Communities (HMHC), a mental health promotion and prevention...

Persistent link: https://www.econbiz.de/10015358271

The activity-based costing system applied in higher education institutions : a systematic review and mapping of the literature

Borges, Pedro; Alves, Maria do Céu; Silva, Rui - In: Businesses 4 (2024) 1, pp. 18-38

HEIs is Activity-Based Costing (ABC). With this evolving field of research, this article aims to analyze research in …

Persistent link: https://www.econbiz.de/10014514067

Issues of identity and emotions in the hybridization of nhs hospitals : the role of activity-based costing as a strategy

Major, Maria; Clegg, Stewart; Conceição, Ana - In: Financial accountability and management 41 (2025) 4, pp. 651-671

Persistent link: https://www.econbiz.de/10015463496

Linking outcomes to costs : a unified measure to advance value-based healthcare

Borzée, Joke; Cardoen, Brecht; Cherchye, Laurens; … - In: Omega : the international journal of management science 133 (2025), pp. 1-11

Persistent link: https://www.econbiz.de/10015407264

The moderating effect of advanced manufacturing technologies mechanisms on the relationship between production complexity and costing system design : evidence from Saudi Arabia

Aljabr, Abdulrahman; Banhmeid, Badr - In: International journal of services and operations … 52 (2025) 1, pp. 25-40

Persistent link: https://www.econbiz.de/10015632163

Advantages and suitability of activity-based costing : a study from engineering industry

Hudáková Stašová, Lenka - In: Central European business review : CEBR 12 (2023) 4, pp. 1-31

Persistent link: https://www.econbiz.de/10014371691