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Time-driven activity based costing – an improvement of standard activity based costing

Bojnowska, Agnieszka - In: Operations Research and Decisions 1 (2008), pp. 5-13

In the article the author introduces time-driven activity based costing – a new method of costs counting. It is an … easier, faster and less costs- consuming implementation and maintenance of the model and shows the easier way of making all … difference between the resources owned and the resources needed. The method concentrates on the observation of the changes in the …

Persistent link: https://www.econbiz.de/10008764612

Activity Based Costing

Mikovcová, Hana - In: Acta Oeconomica Pragensia 2008 (2008) 4, pp. 22-28

It is not possible to use standard methods of management in present constantly changing conditions. Enterprises have to apply progressive methods of management. The aim is to enhance the methodical application and formulate practical recommendations for enterprises in the area of cost management.

Persistent link: https://www.econbiz.de/10005036395

Time-driven activity based costing as a basis for undertaking lean activities

Pawłyszyn, Irena - In: LogForum : elektroniczne czasopismo naukowe z dziedziny … 13 (2017) 2, pp. 135-149

Persistent link: https://www.econbiz.de/10011845852

PERSPECTIVES AND OPPORTUNITIES FOR THE IMPLEMENTATION OF THE ACTIVITY-BASED COSTING SYSTEM IN REPUBLIC OF MACEDONIA

Spaseska, Tatjana; Vitanova, Gordana; Risteska, Aneta; … - In: Annals - Economy Series 2 (2014) April, pp. 71-81

costs based on the activities as their main carriers. ABC has become a challenge for implementation in Macedonian business …

Persistent link: https://www.econbiz.de/10011150578

Wpływ poziomu wsparcia finansowego na kształtowanie zmian zasobów, organizacji i efektów ekonomicznych gospodarstw rolniczych

Łęczycki, Kazimierz - In: Problems of World Agriculture / Problemy Rolnictwa … 09 (2009) 24

made to define the degree to which the level of financial support influences changes as regards resources, organizational …

Persistent link: https://www.econbiz.de/10011125585

A comparison between time-driven activity-based costing and value stream accounting in a lean Six Sigma manufacturing case study

Chiarini, Andrea - In: International journal of productivity and quality … 14 (2014) 2, pp. 131-148

Persistent link: https://www.econbiz.de/10010488506

Decision making in maintenance using analytical hierarchy process and time-driven activity based costing

Meddaoui, Anwar; Bouami, Driss - In: International journal of productivity and quality … 13 (2014) 4, pp. 450-470

Persistent link: https://www.econbiz.de/10010393902

Análisis empírico del comportamiento de los costes en las explotaciones agrícolas mediante datos de la red contable agraria nacional

Argilés, Josep M. - Department of Economics and Business, Universitat … - 2003

In this article an empirical analyse of farming costs is performed within the frame of the activity based costing … transaction and farm costs, especially in indirect costs. Direct and indirect costs are mainly driven by volume production. …

Persistent link: https://www.econbiz.de/10005707974

Resource-based view and Service-dominant logic: Similarities, differences and further research

Mele, Cristina; Della Corte, Valentina - In: jbm - Journal of Business Market Management 6 (2013) 4, pp. 192-213

of resources; 3. the conceptualisation of value. The authors give insights to a deeper understanding of the two …

Persistent link: https://www.econbiz.de/10010330085

How is the relationship significance brought about? A critical realist approach

Sousa, Filipe J.; Castro, Luís M. de - Faculdade de Economia, Universidade do Porto - 2008

The markets-as-networks theorists contend, at least tacitly, the significance of business relationships for the focal firm – that is, business relationships contribute somewhat to the focal firm’s survival and growth. We do not deny the existence of significant business relationships but...

Persistent link: https://www.econbiz.de/10005031603