Search Results - subject_exact:"Activity-based costs"

Factors affecting the application of ABC costing method in manufacturing firms in Vietnam

Tung Van Tran; Ngo Ngoc Nguyen Thao - In: Management science letters 10 (2020) 11, pp. 2625-2634

Persistent link: https://ebtypo.dmz1.zbw/10012203818

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

Implementing Time-Driven Activity-Based Costing (TDABC) in out-patient nursing department : a case from UAE

Al Amiri, Nabeel; El Khmidi, Seham - In: Management science letters 9 (2019) 3, pp. 365-380

Persistent link: https://ebtypo.dmz1.zbw/10011992728

Bestandsoptimierung : Beschaffung – Lagerhaltung – Losgrößenmanagement – Lieferservice verbessern – Working Capital reduzieren

Weber, Rainer - 2021 - 6., überarbeitete Auflage

Persistent link: https://ebtypo.dmz1.zbw/10012416570

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

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

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

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

Persistent link: https://ebtypo.dmz1.zbw/10012233034

Schnittstellenmanagement des Einkaufs : Innovations- und Wertbeitrag aus dem Einkauf : inkl. schnellem Umsetzungsplan

Schwalbach, Lutz - 2020

Persistent link: https://ebtypo.dmz1.zbw/10012239432

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

Persistent link: https://ebtypo.dmz1.zbw/10011644445

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://ebtypo.dmz1.zbw/10011845852

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

Persistent link: https://ebtypo.dmz1.zbw/10011786155

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

An analysis of Panasonic Group in terms of activity-based costing, just-in-time production and quality and environment costing

Ouassini, Ibrahim - In: The IUP journal of operations management : IJOM 18 (2019) 3, pp. 49-65

Persistent link: https://ebtypo.dmz1.zbw/10012111306

Anforderungen an die Ermittlung von Wertschöpfungsbeiträgen immaterieller Werte durch BEPS : eine prozesskostenorientierte Betrachtung am Beispiel digitaler bzw. hybrider Geschäfts...

Rohn, Eva; Urnik, Sabine - In: Controlling - Aktuelle Entwicklungen und …, (pp. 527-552). 2019

Persistent link: https://ebtypo.dmz1.zbw/10012102532

An 8-step framework for implementing time-driven activity-based costing in healthcare studies

Etges, Ana Paula Beck da Silva; Cruz, Luciane Nascimento; … - In: The European journal of health economics : HEPAC ; … 20 (2019) 8, pp. 1133-1145

Persistent link: https://ebtypo.dmz1.zbw/10012221317

Activity based costing : a case study of Raiffeisen Bank of Luxembourg

Chow, Julie Wing Yan - 2016

Persistent link: https://ebtypo.dmz1.zbw/10011545720

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

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...

Persistent link: https://ebtypo.dmz1.zbw/10011919505

Menu engineering and activity-based costing : an improved method of menu planning

Linassi, Rossano; Alberton, Anete; Marinho, Sidnei Vieira - In: International journal of contemporary hospitality management 28 (2016) 7, pp. 1417-1440

Persistent link: https://ebtypo.dmz1.zbw/10011596203

The expansion of activity-based costing/management in the Czech Republic

Pokorná, Jana - In: Central European journal of management : CEJM 2 (2015) 1/2, pp. 35-48

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...

Persistent link: https://ebtypo.dmz1.zbw/10011632994

Analysis of studies on Time-Driven Activity Based Costing (TDABC)

Santana, Alex; Afonso, Paulo - In: The international journal of management science and … (2015) 15, pp. 133-157

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...

Persistent link: https://ebtypo.dmz1.zbw/10010503583

Relationship-based costing : are costs similar for regular and prospective customers?

Tanimori, Masayuki - In: Journal of international business and economics : JIBE 18 (2018) 3, pp. 39-50

Persistent link: https://ebtypo.dmz1.zbw/10012051610

Applicability of activity-based costing in the Jordanian hospitality industry

Bataineh, Ashraf - In: International journal of economics and business research 15 (2018) 4, pp. 475-489

Persistent link: https://ebtypo.dmz1.zbw/10011991630

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

The impact of cost allocation errors on price and product-mix decisions

Homburg, Carsten; Nasev, Julia; Plank, Philipp - In: Review of quantitative finance and accounting 51 (2018) 2, pp. 497-527

Persistent link: https://ebtypo.dmz1.zbw/10012037129

A comparison of activity-based costing and time-driven activity-based costing

Hoozée, Sophie; Hansen, Stephen C. - In: Journal of management accounting research : JMAR 30 (2018) 1, pp. 143-167

Persistent link: https://ebtypo.dmz1.zbw/10011906550

Anwendung der Prozesskostenrechnung im Ackerbau

Wendt, Thilo; Feil, Jan-Henning - In: Agrar- und Ernährungswirtschaft zwischen …, (pp. 237-249). 2018

Persistent link: https://ebtypo.dmz1.zbw/10011918226

An optimization portfolio decision model of life cycle activity-based costing with carbon footprint constraints for hybrid green power strategies

Yang, Chih Hao - In: Computers & operations research : and their … 96 (2018), pp. 256-271

Persistent link: https://ebtypo.dmz1.zbw/10011870566

Prozesse in Produktion und Supply Chain optimieren

Becker, Thorsten; Becker, Torsten - 2018 - 3., neu bearbeitete und erweiterte Auflage

Persistent link: https://ebtypo.dmz1.zbw/10011818649

Using importance performance analysis to evaluate the satisfaction of Activity-Based Costing adopters

Charaf, Karim; Rahmouni, Ahmed Fath-Allah - In: Journal of accounting & management information systems … 13 (2014) 4, pp. 665-685

This paper examines the satisfaction of the users of Activity-Based Costing (ABC) of Moroccan companies. Relying on the Importance Performance Analysis (IPA) tool, we attempt to analyze the importance and the performance that ABC uses to identify strengths and weaknesses; and therefore, develop...

Persistent link: https://ebtypo.dmz1.zbw/10011311104

Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico

Manríquez, Martha Ríos; Colomina, Clara I. Muñoz; … - In: ESTUDIOS GERENCIALES (2014)

Small and medium-sized firms (SMEs) face serious challenges in order to be competitive, and they needto develop strategies enabling them to control their costs. This work aims to analyze and evaluate theimpact, penetration and characteristics of Activity-Based Costs (ABC). This research is of a...

Persistent link: https://ebtypo.dmz1.zbw/10010812342

Development of real-time product cost measurement : a case study in a medium-sized manufacturing company

Wouters, Marc; Stecher, Julia - In: International journal of production economics 183 (2017), pp. 235-244

Persistent link: https://ebtypo.dmz1.zbw/10011641076

Assessing the main and interaction effects of activity-based costing and internal and external information systems integration on manufacturing plant operational performance

Maiga, Adam S. - In: Advances in management accounting : a research annual 29 (2017), pp. 55-90

Persistent link: https://ebtypo.dmz1.zbw/10011756251

Cost-to-serve : a strategic tool for decision making in hotel industry using fuzzy technique

Parkhi, Shilpa; Patil, Sandeep; Sharma, Ayush - In: International journal of services and operations management 26 (2017) 4, pp. 476-497

Persistent link: https://ebtypo.dmz1.zbw/10011760632

Barriers of activity-based costing implementation in Polish companies

Miodek, Wioleta; Wnuk-Pel, Tomasz - Uniwersytet Łódzki - 2017 - First edition

Persistent link: https://ebtypo.dmz1.zbw/10011900684

The adoption of activity-based costing in private health care facilities in South Africa

Botha, Gideon; Du Toit, Elda - In: Journal of economic and financial sciences 10 (2017) 2, pp. 338-355

Persistent link: https://ebtypo.dmz1.zbw/10011795904

A general model to compute activity-based waste disposal costs for health care products

Vanberkel, Peter T.; Moayed, Saeideh Y. - In: The engineering economist : a journal devoted to the … 62 (2017) 2, pp. 132-145

Persistent link: https://ebtypo.dmz1.zbw/10011735517

Time-driven activity-based costing for health care provider supply chains

Gonzalez, Martha; Nachtmann, Heather; Pohl, Edward - In: The engineering economist : a journal devoted to the … 62 (2017) 2, pp. 161-179

Persistent link: https://ebtypo.dmz1.zbw/10011735520

Die Prozesskostenrechnung als Controllinginstrument

Kaindl-Hönig, Christina; Lange, Johanna - In: Von der Prozess-Analyse zum Prozess-Controlling : …, (pp. 107-128). 2017

Persistent link: https://ebtypo.dmz1.zbw/10011735768

Entwicklung einer Konzeption für das Prozesscontrolling : Prozesscontrolling als Ausweitung der Prozesskostenrechnung dargestellt am Beisppiel eines Modellkrankenhauses

Wöhler, Rosanna; Ahrens, John; Zapp, Winfried - In: Von der Prozess-Analyse zum Prozess-Controlling : …, (pp. 129-188). 2017

Persistent link: https://ebtypo.dmz1.zbw/10011735769

Supply chain management and activity-based costing : current status and directions for the future

Hofmann, Erik; Bosshard, Jan - In: International journal of physical distribution & … 47 (2017) 8, pp. 712-735

Persistent link: https://ebtypo.dmz1.zbw/10011716378

Variable activity-based costing and decision making

Geiszler, Matthew; Baker, Kelsey; Lippitt, Jeffrey - In: The journal of corporate accounting & finance 28 (2017) 5, pp. 45-52

Persistent link: https://ebtypo.dmz1.zbw/10011717847

Quality in management accounting : approach by activities in large companies

Machado, Maria João Cardoso Vieira; Alves, Paula … - In: International journal of productivity and quality … 21 (2017) 3, pp. 392-409

Persistent link: https://ebtypo.dmz1.zbw/10011751231

Solving the cost crisis in healthcare : can Poland learn from the Kaplan and Porter's model?

Raulinajtys-Grzybek, Monika; Świderska, Gertruda K. - In: Empirical studies on economics of innovation, public …, (pp. 285-295). 2017

Persistent link: https://ebtypo.dmz1.zbw/10011655134

Time-driven activity-based costing : designing a model in a Portuguese production environment

Barros, Rúben Silva; Ferreira, Ana Maria Dias Simões … - In: Qualitative research in accounting & management : QRAM 14 (2017) 1, pp. 2-20

Persistent link: https://ebtypo.dmz1.zbw/10011705772

The role of organizational and cultural factors in the adoption of activity-based costing : the case of Moroccan firms

Charaf, Karim; Bescos, Pierre-Laurent - In: Journal of accounting & management information systems … 12 (2013) 1, pp. 4-21

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...

Persistent link: https://ebtypo.dmz1.zbw/10010252355

Innovating cost accounting practices in rail transport companies

Cugini, Antonelle; Michelon, Giovanna; Pilonato, Silvia - In: Journal of applied accounting research 14 (2013) 2, pp. 147-164

Persistent link: https://ebtypo.dmz1.zbw/10010127869

A cost of quality decision support model for lean manufacturing : activity-based costing application

Khataie, Amir H.; Bulgak, Akif A. - In: International journal of quality & reliability management 30 (2013) 7, pp. 751-764

Persistent link: https://ebtypo.dmz1.zbw/10009788882

Activity-based innovations in the UK manufacturing sector : extent, adoption process patterns and contingency factors

Al-Sayed, Mahmoud; Dugdale, David - In: The British accounting review : the journal of the … 48 (2016) 1, pp. 38-58

Persistent link: https://ebtypo.dmz1.zbw/10011489922