to ones that are based on the TDABC and RCA models, and the resulting new allocation of resource costs. …

Neo-classical microeconomic theory has been suggested to offer (1) an appropriate analytical tool for construction … in general makes the task of estimating costs and prices difficult in practice. Therefore, although neoclassical … microeconomic theory provides a useful means of analysis, it offers little for the practice of pricing, which is much more closely …

In der vorliegenden Arbeit wird die Prozesskostenrechnung im Allgemeinen und im Speziellen anhand der …

² is profitable. We establish a framework for thecalculation of both the supplier’s revenues and costs of an IPS …, Time-Driven Activity-Based Costing and the Real Options Approach for thecalculation of the costs of an IPS² for a supplier …