The purpose of this study has been to measure the adoption of Activity-Based Costing (ABC) by Moroccan companies, and to identify the characteristics and causes of its implementation. Employing a survey methodology, a questionnaire was used to collect data on the organizational and cultural...

Background: Targeting efforts aimed at increasing access to care for the poorest by reducing to a minimum or completely eliminating payments at point of use are increasingly being adopted across low and middle income countries, within the framework of Universal Health Coverage policies. No...

Background: Targeting efforts aimed at increasing access to care for the poorest by reducing to a minimum or completely eliminating payments at point of use are increasingly being adopted across low and middle income countries, within the framework of Universal Health Coverage policies. No...

This paper aims to investigate the expansion of an advanced management tool - Activity-based costing/management (ABC/M) among Czech companies and to map the level of its utilization. The empirical survey was carried out among 548 Czech medium-sized and large companies from various economic...

The present article is part of a line of research based on the study, development and application of new approaches at the level of Strategic Cost Management (SCM), cost management and costing systems. Time-Driven Activity Based Costing (TDABC) which, in turn, represents the current level more...

Within today’s competitive and cost-driven business environment, Medical Scheme Administrators are under tremendous pressure to ensure their operations are at the pinnacle of financial performance, through stable but profitable business structures, whilst achieving maximum return for...

Financial management is strongly deal with maximization of shareholder's wealth by financing, investment and dividend investment decisions of the company. It is well accepted that selecting performance measures in financial management is a challenge and performance measurement play a key role in...

The Activity Based Costing (ABC) represents a new model in the management accounting. In recent decades, it has been the subject of several research papers, especially in developed countries (USA, UK, France...). However, this type of works is still absent in the Arab countries. In this context,...

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...

In today’s dynamic, uncertain and highly competitive business environment, the long term success of an organization critically depends on the perceptions, choices and actions of its managers regarding their strategies. Activity based costing (ABC) and balanced scorecard (BSC) are the modern...

This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be...