Economics

Cross sectional cost-allocations (COSAC) (allocation of costs to different products or objects at the same time intervals) are routine accounting procedures for most organisations. However, the purpose and decision making usefulness of COSAC remains controversial. Does COSAC have meaningful...

University of Minnesota Ph.D. dissertation. August 2009. Major: Industrial Engineering. Advisor: Saif Benjaafar. 1 computer file (PDF); vi, 116 pages.

In 1994, Thomson Consumer Electronics (RCA) purchased a UtiliTRACK® Monitoring System for a plant in Indianapolis, Indiana primarily to allow utility costs to be billed to individual departments within Thomson as well as to outside organizations leasing space on the site. The most common way to...

One of the dilemmas that information systems (IS) decision-makers encounter is the identification of the often hidden costs associated with IS adoption, particularly since most of them are reported to be external to the traditional IS budget. The review of the IS literature has identified that...

Universities manage their administrative and financial operations traditionally by meansof cost centres in the form of faculties, departments and divisions. In these cost centresfinancial performance is purely measured by comparing actual expenses with drawn upbudgets. During performance...

Many methods for highway cost allocation procedures have been adopted previously by all levels of government; local, state, and federal. However, they rarely address the issue of long span bridge allocation properly, simply treating these unique structures as the typical short span bridge. This...

Unternehmen sind laufend gefordert, ihre Wettbewerbsfähigkeit und Erfolgspotenziale durch verschiedene strategische Maßnahmen zu sichern bzw. zu verstärken. Diese Maßnahmen können einerseits auf die Kosten-, andererseits auf die Erlösseite ausgerichtet sein: 1. Insbesondere die...

An opportunity to study the technical and organizational impact of management accounting system changes has emerged with companies' adoption of activity-based costing (ABC). This paper provides a structured account of experimentation with, and adoption and adaptation of ABC in General Motors...

Despite its theoretical superiority over traditional volume-based costing models, the Activity-Based Costing (ABC) model has failed to replace traditional volume-based costing models in most organisations. In response to the problems of the model, Time-Driven Activity-Based Costing (TDABC) and...