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  • Search: subject_exact:"Activity-based costing"
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Year of publication
Subject
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Prozesskostenrechnung 740 Activity-based costing 568 Theorie 217 Theory 217 Kostenmanagement 186 Cost management 161 USA 123 United States 121 Deutschland 98 Kostenrechnung 92 Germany 87 Cost accounting 85 Controlling 84 Prozessmanagement 62 activity-based costing 59 Management control 56 Business process management 46 Accounting 42 Rechnungswesen 41 Activity-Based Costing 40 Logistik 30 Qualitätsmanagement 28 Activity Based Costing 27 Gemeinkosten 27 Quality management 27 Balanced Scorecard 26 Krankenhaus 26 Balanced scorecard 25 Lieferkette 25 Supply chain 25 activity based costing 25 ABC 24 SME 24 Logistics 23 Hospital 22 Industrie 22 KMU 22 Manufacturing industries 22 Bank 20 Strategisches Management 20
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Online availability
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Free 148 Undetermined 94
Type of publication
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Article 481 Book / Working Paper 421 Journal 3 Other 2
Type of publication (narrower categories)
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Article in journal 264 Aufsatz in Zeitschrift 264 Aufsatz im Buch 115 Book section 115 Hochschulschrift 105 Thesis 79 Dissertation u.a. Prüfungsschriften 47 Graue Literatur 45 Non-commercial literature 45 Case study 36 Fallstudie 36 Working Paper 29 Arbeitspapier 28 Bibliografie enthalten 26 Bibliography included 26 Collection of articles of several authors 14 Sammelwerk 14 Konferenzschrift 8 Lehrbuch 7 Textbook 7 Article 6 Aufsatzsammlung 5 Conference proceedings 5 Company information 3 Firmeninformation 3 Glossar enthalten 3 Glossary included 3 Audio- / visual Ressource 2 Bericht 2 Conference paper 2 Konferenzbeitrag 2 Systematic review 2 Übersichtsarbeit 2 Adressbuch 1 Advisory report 1 Bibliografie 1 Bibliographie 1 Collection of articles written by one author 1 Commentary 1 Congress Report 1
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Language
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German 402 English 372 Undetermined 117 French 6 Polish 4 Romanian 2 Czech 1 Italian 1 Portuguese 1 Spanish 1
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Author
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Kaplan, Robert S. 12 Tsai, Wen-hsien 12 Bruggeman, Werner 9 Cinquini, Lino 9 Căpuşneanu, Sorinel 9 I 9 Capusneanu, Sorinel 8 Askarany, Davood 7 Männel, Wolfgang 7 Horváth, Péter 6 Maiga, Adam S. 6 Seuring, Stefan 6 Wegmann, Gregory 6 Yazdifar, Hassan 6 Braun, Stephan 5 Campanale, Cristina 5 Dierkes, Stefan 5 Gosselin, Maurice 5 Homburg, Carsten 5 Hoozée, Sophie 5 Mayer, Reinhold 5 Nassar, Mahmoud 5 Reckenfelderbäumer, Martin 5 Rogalski, Marlies 5 Tenucci, Andrea 5 Al-Khadash, Husam Aldeen 4 Anderson, Steven R. 4 Berkau, Carsten 4 Bouami, Driss 4 Briciu, Sorin 4 Cokins, Gary 4 Collini, Paolo 4 Gadatsch, Andreas 4 Hollmeyer, Helge 4 Hoque, Zahirul 4 Hsu, Jui-Ling 4 Labro, Eva 4 Mabberley, Julie 4 Marelli, Alessandro 4 Meddaoui, Anwar 4
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Institution
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Volkswirtschaftliche Fakultät, Ludwig-Maximilians-Universität München 12 Fachhochschule Bonn-Rhein-Sieg / Fachbereich Wirtschaft <Sankt Augustin> 4 Fachtagung Prozesscontrolling <1, 2008, Sankt Augustin> 4 HAL 3 AACE International 2 Department of Economics and Business, Universitat Pompeu Fabra 2 Deutschland / Bundesministerium für Wirtschaft und Technologie 2 Ehrvervøkonomisk Institut, Institut for Økonomi 2 Faculdade de Economia, Universidade do Porto 2 George Washington University. Continuing Engineering Education Program 2 Gesellschaft Fördertechnik, Materialfluss und Logistik 2 IFUA Horváth & Partner <Stuttgart> 2 Institut für Mittelstandsforschung Bonn 2 International Institute of Social and Economic Sciences 2 Laboratorio Management e Sanità (MeS), Scuola Superiore Sant'Anna 2 Plaut-Gruppe 2 Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations 2 Vlerick Business School 2 Agroekonomski Odsek, Poljoprivredni Fakultet 1 American Association of Cost Engineers 1 Books on Demand GmbH <Norderstedt> 1 Bundesverband der Deutschen Gas- und Wasserwirtschaft / Arbeitskreis Kostenrechnungsempfehlungen 1 Eric Cuvillier <Firma> 1 Facultat d'Economia i Empresa, Universitat de Barcelona 1 Gesamtverband der Deutschen Versicherungswirtschaft / Fachkommission Betriebswirtschaft Leben 1 Harvard Graduate School of Business Administration 1 Horváth & Partners 1 IESE Business School, Universidad de Navarra 1 IFUA Horváth & Partner Stuttgart 1 Institut für Technik der Betriebsführung 1 Institutet för Ekonomisk Forskning, Ekonomihögskolan 1 Istituto di Management, Scuola Superiore Sant'Anna 1 Josef Eul Verlag GmbH 1 Majandusteaduskond, Tartu Ülikool 1 National Bureau of Economic Research 1 Otto-Friedrich-Universität Bamberg 1 Springer Fachmedien Wiesbaden 1 Springer-Verlag GmbH 1 Stuttgarter Controller-Forum <1993, Stuttgart> 1 Technische Universität Chemnitz 1
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Published in...
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International journal of production research 15 Europäische Hochschulschriften / 5 14 Advances in management accounting : a research annual 12 MPRA Paper 12 Controlling-Praxis 8 International Journal of Accounting, Auditing and Performance Evaluation 8 International journal of production economics 8 Theoretical and Applied Economics 8 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 7 Kostenrechnung : Stand und Entwicklungsperspektiven ; Wolfgang Männel zum 60. Geburtstag 6 International journal of productivity and quality management : IJPQM 5 Management accounting research 5 Revue Finance Contrôle Stratégie 5 Schriftenreihe Wirtschafts- und Sozialwissenschaften 5 Berichte aus der Betriebswirtschaft 4 Controlling & management review : Zeitschrift für Controlling & Management 4 Health Economics Review 4 IFM-Materialien 4 Journal of air transport management 4 Operations Research and Decisions 4 Schriftenreihe des Fachbereiches Wirtschaft Sankt Augustin 4 The British accounting review : the journal of the British Accounting Association 4 The journal of corporate accounting & finance 4 Advances in information systems and management science 3 Afro-Asian Journal of Finance and Accounting : AAJFA 3 Annales Universitatis Apulensis Series Oeconomica 3 Bamberger betriebswirtschaftliche Beiträge 3 Beiträge des Instituts für Rechnungswesen und Controlling der Universität Zürich 3 Betriebswirtschaftliche Forschung und Praxis : BFuP 3 Business process management journal 3 Controller Magazin : Praxiswissen zur Unternehmenssteuerung : Mitgliederzeitschrift des Internationalen Controller Vereins und der RMA Risk Management Association & Rating Association e.V. 3 Harvard business review : HBR 3 International Journal of Managerial and Financial Accounting 3 International Journal of Production Economics 3 International Journal of Revenue Management 3 International journal of contemporary hospitality management 3 International journal of logistics systems and management 3 International journal of managerial and financial accounting 3 International journal of process management and benchmarking : IJPMB 3 International journal of quality & reliability management 3
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Source
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ECONIS (ZBW) 628 USB Cologne (EcoSocSci) 143 RePEc 122 BASE 7 EconStor 7
Showing 1 - 50 of 907
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Activity-based costing in the public sector and non-profit organisations : towards risk-based approach
Ostadi, Bakhtiar; Zare, Reza - In: International journal of productivity and quality … 35 (2022) 1, pp. 1-16
Persistent link: https://ebtypo.dmz1.zbw/10013093177
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The influence of activity-based costing implementation on firm performance : an empirical evidence from Vietnam
Pham Duc Cuong; La Soa Nguyen; Doan Thanh Nga; Ta Thu Trang - In: Montenegrin journal of economics 17 (2021) 4, pp. 167-179
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ABC at Insteel Industries
Narayanan, V. G.; Sarkar, Ratna G. - 2021
In this paper, we seek to provide empirical documentation of the effect of Activity-Based Costing (ABC) information on product and customer-related decisions made by managers in a company. Proponents of ABC argue that when an entity implements ABC, it reaps at least two important benefits:...
Persistent link: https://ebtypo.dmz1.zbw/10013228011
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Product value analysis on customized product based on pleasurable design and time-driven activity-based costing in food industry
Wedowati, Endang Retno; Singgih, Moses Laksono; … - In: Cogent business & management 7 (2020) 1, pp. 1-22
The application of mass customization in the food industry requires an appropriate system design to meet the customers' needs and wants. One of the systems is the modularization concept for product design. The application of the modularization concept will impact manufacturing systems. Modular...
Persistent link: https://ebtypo.dmz1.zbw/10012643938
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A simplified activity-based costing approach for SMEs : the case study of an Italian small road company
Raucci, Domenico; Lepore, Dominique - In: European research studies 23 (2020) 1, pp. 198-214
Persistent link: https://ebtypo.dmz1.zbw/10012286744
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A Typology of Cost Accounting Practices Based on Activity-Based Costing - a Strategic Cost Management Approach
Wegmann, Gregory - 2020
This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods...
Persistent link: https://ebtypo.dmz1.zbw/10012843324
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Variance analysis : new insights from health care applications
Kaplan, Robert S.; Gallani, Susanna - In: Issues in accounting education 37 (2022) 2, pp. 27-36
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The implementation of activity-based costing in the accountant general's department of Malaysia
Ainol Basirah Abdul Wahab; Muslim Har Sani Mohamad; … - In: Asian journal of accounting & governance 9 (2018), pp. 63-76
Persistent link: https://ebtypo.dmz1.zbw/10012051651
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The impact of the magnitude of overhead costs on the difference between ABC and TDABC systems
Tarzibashi, Omar Fikrat Fateh; Ozyapici, Hasan - In: Foundations of Management : the journal of Warsaw … 11 (2019) 1, pp. 81-92
The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...
Persistent link: https://ebtypo.dmz1.zbw/10012024189
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Activity Based Costing (ABC) as an Approach to Optimize Purchasing Performance in Hospitality Industry
Eldeeb, Mohamed Samy - 2019
ABC (Activity Based Costing) system has proved success in both products and services. The researchers propose using a new model through the application of ABC approach that can be implemented in purchasing department as one of the most dynamic departments in service sector to optimize purchasing...
Persistent link: https://ebtypo.dmz1.zbw/10012905778
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Management of corporate business process cost performance based on key costs data
Vizgunov, Alexander N.; Trifonov, Yuri V. - In: International journal of economics and financial issues … 7 (2017) 2, pp. 1-6
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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
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Guiding principle of innovation in a multipurpose public health organization
Jorge, Marcelino José; Fernandes Pimentel, Maria Inês; … - In: Athens journal of business & economics : AJBE 3 (2017) 1, pp. 51-62
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Activity-based costing (ABC) and its implication for open innovation
Quesado, Patrícia Rodrigues; Silva, Rui - In: Journal of Open Innovation: Technology, Market, and … 7 (2021) 1, pp. 1-20
Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions...
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Activity-based costing (ABC) and its implication for open innovation
Quesado, Patrícia Rodrigues; Silva, Rui - In: Journal of open innovation : technology, market, and … 7 (2021) 1/41, pp. 1-20
Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions...
Persistent link: https://ebtypo.dmz1.zbw/10012418261
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Inventory management strategies of food manufacturing industries in a developing economy
Opoku, Richard Kofi; Abboah, Clifford Kevin Benedict; … - In: LogForum : elektroniczne czasopismo naukowe z dziedziny … 17 (2021) 1, pp. 37-48
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How to fix ESG reporting
Kaplan, Robert S.; Ramanna, Karthik - 2021
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Prozesskostenmanagement in der Industrie
Rauber, Natalie; Georg, Stefan - 2021
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Persistent link: https://ebtypo.dmz1.zbw/10012589283
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Dynamic pricing research for container terminal handling charge
Ding, Yi; Chen, Kaimin; Xu, Dongmin; Zhang, Qiong - In: Maritime policy & management 48 (2021) 4, pp. 512-529
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Activity-based management as economic effect measurement for implementing ISO 9001:2015 clause
Rosiawan, Muhammad; Singgih, Moses Laksono; Widodo, Erwin - In: International journal of services and operations … 40 (2021) 1, pp. 1-22
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Prozesskostenmanagement in der Industrie
Rauber, Natalie; Georg, Stefan - 2021
Industrie -- Wettbewerb und Kostendruck in der Industrie -- Überblick über das Prozesskostenmanagement -- Das Prozesskostenmanagement im Detail -- Anwendung des Prozesskostenmanagements in der Industrie.
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Persistent link: https://ebtypo.dmz1.zbw/10012627327
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Do activity-based incentive plans work? : evidence from a large-scale field intervention
Rao, Raghunath Singh; Viswanathan, Madhu; John, George; … - In: Journal of marketing research 58 (2021) 4, pp. 686-704
Persistent link: https://ebtypo.dmz1.zbw/10012593936
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Bestandsoptimierung : Beschaffung - Lagerhaltung - Losgrößenmanagement - Lieferservice verbessern - Working Capital reduzieren
Weber, Rainer - 2021 - 6., überarbeitete Auflage
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Persistent link: https://ebtypo.dmz1.zbw/10012416570
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ISO 9000, activity based costing and organizational performance
Witchulada Vetchagool; Augustyn, Marcjanna M.; Tayles, Mike - In: Total quality management & business excellence 32 (2021) 3/4, pp. 265-288
Persistent link: https://ebtypo.dmz1.zbw/10012423584
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Entwicklung eines Kostenkalkulationsmodells für LKW-Ladungsverkehre unter Verwendung des Time-Driven Activity-Based Costing
Heicappell, Frederic - 2021 - 1. Auflage
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Persistent link: https://ebtypo.dmz1.zbw/10012603920
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The interaction effect of accounting information systems user satisfaction and Activity-Based Costing use on hotel financial performance : evidence from Greece
Diavastis, Ioannis; Anagnostopoulou, Evgenia; Drogalas, … - In: Journal of accounting & management information systems … 15 (2016) 4, pp. 757-784
The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research area. This paper aims at exploring the interaction effect of Accounting Information Systems (AIS) user satisfaction and Activity-Based Costing (ABC) use on hotel financial...
Persistent link: https://ebtypo.dmz1.zbw/10011636288
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A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study
Wegmann, Gregory - 2018
This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the...
Persistent link: https://ebtypo.dmz1.zbw/10012912605
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Creating the Profit Focused Organization Using Time-Driven Activity Based Costing
Yilmaz, Rifat - 2018
The competition conditions are increasing with globalization, economic developments and high customer expectations; complicate sustaining and increasing of market share of the firms in the sectors. Increasing importance of digitalization, human, information and effective management; being...
Persistent link: https://ebtypo.dmz1.zbw/10012917495
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Functional-Based and Activity-Based Cost Management Systems in Woodworking Enterprises-Specifics and Perspectives for Implementation
Neykov, Nikolay - 2018
The role of driver tracing is significantly expanded by identifying drivers unrelated to the volume of product produced. The use of both unit- and non-unit-based activity drivers increases the accuracy of cost assignments and the overall quality and relevance of cost information. Such cost...
Persistent link: https://ebtypo.dmz1.zbw/10012936545
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Compared Activity-Based Costing Case Studies in the Information System Departments of Two Groups in France : A Strategic Management Accounting Approach
Wegmann, Gregory - 2018
This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first...
Persistent link: https://ebtypo.dmz1.zbw/10012940628
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Customer profitability analysis using time-driven activity-based costing : three interventionist case studies
Järvinen, Janne; Väätäjä, Kim - In: Nordic journal of business : NJB 67 (2018) 1, pp. 27-47
Persistent link: https://ebtypo.dmz1.zbw/10012302170
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The diffusion of management accounting innovations in dependent (subsidiary) organizations and MNCs
Yazdifar, Hassan; Askarany, Davood; Wickramasinghe, Danture - In: The international journal of accounting : TIJA 54 (2019) 1, pp. 1950004-1-1950004-42
Persistent link: https://ebtypo.dmz1.zbw/10012108733
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Factors affecting activity-based costing adoption in autonomous public universities in Vietnam
Thi Bich Ngoc Hoang; Pham, Duc Hieu; Thi Minh Giang Nguyen - In: Journal of Asian finance, economics and business : JAFEB 7 (2020) 12, pp. 877-884
Persistent link: https://ebtypo.dmz1.zbw/10012672175
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Auswirkungen der Digitalisierung mit Process Mining und der Blockchain auf Time-driven Activity-based Costing
Teuteberg, Frank; Tönnissen, Stefan - In: Betriebswirtschaftliche Forschung und Praxis : BFuP 72 (2020) 1, pp. 20-39
Persistent link: https://ebtypo.dmz1.zbw/10012165796
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A general framework for classifying costing methods for economic evaluation of health care
Špacírová, Zuzana; Epstein, David; García-Mochón, … - In: The European journal of health economics : HEPAC ; … 21 (2020) 4, pp. 529-542
Persistent link: https://ebtypo.dmz1.zbw/10012421458
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A dynamic discrete choice activity-based travel demand model
Västberg, Oskar Blom; Karlström, Anders; Jonsson, Daniel - In: Transportation science : a journal of the Institute for … 54 (2020) 1, pp. 21-41
Persistent link: https://ebtypo.dmz1.zbw/10012172949
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Schnittstellenmanagement des Einkaufs : Innovations- und Wertbeitrag aus dem Einkauf : inkl. schnellem Umsetzungsplan
Schwalbach, Lutz - 2020
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Persistent link: https://ebtypo.dmz1.zbw/10012239432
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An activity based costing decision model for life cycle economic assessment in spare parts logistic management
Duran, Orlando; Afonso, Paulo Sérgio Lima Pereira - In: International journal of production economics 222 (2020), pp. 1-11
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Beitrag zur prozessorientierten, monetären Bewertung von kundenindividuellen Aufträgen und Auftragsänderungen in der Einzel- und Kleinserienfertigung
Franke, Manja - 2020
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The Impact of ABC Costing Systems to Solve Managerial Cost Problems : A Real Improvement, a Fad or a Fashion?
Cugueró-Escofet, Natàlia - 2017
One of the main problems of management profession is that there is not yet a corpus of theories and knowledge that can assist professionals to take adequate choices for solving the problems they actually have. Initially, we can assume that the inherent reasons for the explosion and diffusion of...
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Time-Driven Activity-Based Costing : Potential for Application at the SMEs in Poland and Bulgaria
Musov, Michael - 2017
Despite the growing popularity of the Activity-Based Costing (ABC) approach over the last 30 years, its recent development – the Time-Driven Activity-Based Costing (TDABC) concept (Kaplan and Anderson, 2004) – remains largely unknown for the economic science and business practice in Central...
Persistent link: https://ebtypo.dmz1.zbw/10012962107
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The Diffusion of an Integrated Activity-Based Costing (ABC) with the Economic Value Added (EVA) Next to Tunisian Enterprises
Affes, Habib - 2017
This article is interested in the success rate of the ABC diffusion method also called the strategic accounting of costs or the activity-based costing when linked with the performance indicator of the economic value added creation (EVA). Its objective consists in showing the extent to which the...
Persistent link: https://ebtypo.dmz1.zbw/10012966752
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The implementation of activity-based costing by a local government : an actor-network theory and trial of strength perspective
Gosselin, Maurice; Journeault, Marc - In: Qualitative research in accounting & management 19 (2022) 1, pp. 18-44
Persistent link: https://ebtypo.dmz1.zbw/10012887612
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An activity-based costing for a university consultancy centre for entrepreneurship
Khandakar, Natasha; Saidi, Fethi; Elsalem, Bilal Ahmad - In: Afro-Asian Journal of Finance and Accounting : AAJFA 8 (2018) 3, pp. 296-316
Persistent link: https://ebtypo.dmz1.zbw/10011936341
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An Application of Activity-Based Costing to Intercollegiate Athletics : A Response to the Call for Accounting Reform
Keenan, Emily - 2016
Data on financial challenges in intercollegiate athletics consistently show that expenses are outpacing new revenues. Since 2004, National Collegiate Athletic Association (NCAA) Football Bowl Subdivision (FBS) institutions' median revenues increased 94 percent while expenses increased 120...
Persistent link: https://ebtypo.dmz1.zbw/10012985147
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Application of the TDABC model in the logistics process using different capacity cost rates
Afonso, Paulo; Santana, Alex - In: Journal of industrial engineering and management : JIEM 9 (2016) 5, pp. 1003-1019
Purpose: The understanding of logistics process in terms of costs and profitability is a complex task and there is a need of more research and applied work on these issues. In this research project, the concepts underlying Time-Driven Activity Based Costing (TDABC) have been used in the context...
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Activity based costing : a case study of Raiffeisen Bank of Luxembourg
Chow, Julie Wing Yan - 2016
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Activity-Based Costing : A Tool of Cost Control
Panigrahi, CMA(Dr.) Ashok - 2019
Experts say that with Activity-Based Costing (ABC), enterprises were able to improve their efficiency and reduce the cost without sacrificing the value for the customer. Even after the strong advocacy in favor of ABC by Cooper and Kaplan and many others, its acceptance rates are not overwhelming...
Persistent link: https://ebtypo.dmz1.zbw/10012861018
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A New Method for Activity-based Modelling of Customer Profitability Analysis in Hotels
Kostakis, Xara - 2019
his paper introduces a methodology for activity-based modelling of customer profitability analysis (CPA) in hotels. It proposes a methodology for defining and effectively addressing cost drivers in the hotel industry. This study also combines three methods (association rule mining -ARM,...
Persistent link: https://ebtypo.dmz1.zbw/10012871202
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The Impact of Strategic Management Accounting and Cost Structure on ABC Systems in Hotels
Pavlatos, Odysseas - 2019
he purpose of this paper is to examine the extent to which potential factors affect the adoption of ABC systems. An empirical survey was conducted on a sample of 85 leading hotel enterprises in Greece. Results show that the adoption of ABC systems is positively associated with the extent of use...
Persistent link: https://ebtypo.dmz1.zbw/10012871204
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