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...

Zusammenfassung IT-Kosten machen heute einen immer größeren Anteil an den Gesamtkosten von Unternehmen aus. Die Verantwortlichen sind aufgefordert die IT-Kosten zu senken oder zumindest ein effizientes Management sicherzustellen. Oftmals fehlt es dafür an Transparenz und Verständnis für...

Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...

Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...

Cigarettes or cigarettes are an object that can cause lung cancer when inhaled and are cylinders of paper measuring between 70 and 120 mm long (varies by country) with a diameter of about 10 mm containing chopped dry tobacco leaves. Cigarettes are burned at one end and allowed to smolder so that...

This paper contains the meaning a of Activity-Based-Costing and whether the application of this method can improve company performance and how this method affect the company. In the first part of this paper, it describes Activity-Based-Costing method and comparison between this method and...