Search Results - subject_exact:"Activity-based costs"

Activity based costing model for inventory valuation

Chouhan, Vineet; Soral, G.; Chandra, Bibhas - In: Management science letters 7 (2017) 3, pp. 135-144

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

Chow, Julie Wing Yan - 2016

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

Prozesse in Produktion und Supply Chain optimieren

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

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

Santana, Alex; Afonso, Paulo - 2015

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...

A framework for assessing cost management system changes : the case of activity-based costing implementation at food industry

Faraji, Tayebeh; Maghari, Ali Esmailzade; Mirsepasi, … - In: Management science letters 5 (2015) 4, pp. 413-418

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...

A survey of activity-based costing in hotel industry

Fathi, Zadollah; Dozdahiri, Elham Sadat Mousavi - In: Management science letters 5 (2015) 9, pp. 855-860

Die Prozesskostenrechnung als Controllinginstrument

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

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

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

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 28 (2017), pp. 55-90

Barriers of activity-based costing implementation in Polish companies

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

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...

Activity-based costing in the restaurant industry : what's past is prologue

Raab, Carola; Zemke, Dina Marie - In: The journal of hospitality financial management : … 24 (2016) 2, pp. 133-146

Interpretation time in an ethnically diverse pediatric orthopedic clinic

Lee, Moon; Sobralske, Mary; Raney, Ellen; Carino, Brian - In: Journal of health organization and management 30 (2016) 4, pp. 530-540

The relationship between activity based costing, business strategy and performance in Moroccan enterprises

Elhamma, Azzouz; Zhang Yi Fei - In: Journal of accounting & management information systems … 12 (2013) 1, pp. 22-38

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 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...

Management accounting change : ABC adoption and implementation

Fadzil, Faudziah Hanim Binti; Rababah, Abedalqader - In: Journal of accounting and auditing : research & … (2012), pp. 1-17

An activity-based costing approach for detecting inefficiencies of healthcare processes

Cannavacciuolo, Lorella (contributor); … - In: Business process management journal 21 (2015) 1, pp. 55-79

Die Prozesskostenrechnung als Instrument der Produktkalkulation : unter besonderer Berücksichtigung mittelständischer Industrieunternehmen

Scheld, Guido A. - 2015 - 1. Auflage

The use of activity-based costing in South African private health care industry

Botha, Gideon; Vermaak, Frans - In: Journal of economic and financial sciences 8 (2015) 2, pp. 518-535

Capturing process knowledge and measuring systems' cost savings through business activity modeling and activity-based costing

Orwig, Richard; Pendley, John A.; Baker, James; … - In: Knowledge and process management : the journal of … 22 (2015) 4, pp. 297-304

Logistikkostenrechnung auf Basis von Prozeßteilkosten : Konzeption und Fallbeispiel

Siepermann, Christoph - 2015 - 2., vollst. überarb. und erw. Aufl.

The impact of improved costing methods on customer portfolio management activities

Tai, Yi-Hui; Wang, Wenying; Katrichis, Jerome M. - In: Advances in management accounting : a research annual 25 (2015), pp. 259-287

The effects of organizational culture and structure on the success of activity-based costing implementation

Zhang, Yi Fei; Hoque, Zahirul; Che Ruhana Isa - In: Advances in management accounting : a research annual 25 (2015), pp. 229-257

An activity-based costing model for an engineering department of an Indian university

Dwivedi, Rishi; Chakraborty, Shankar - In: International journal of accounting and finance 5 (2015) 1, pp. 62-81

Möglichkeiten der leistungsorientierten Vergütung von nicht angestellten Ärzten im stationären Sektor : eine Prozesskostenrechnung am Beispiel von Varizenpatienten

Weid, Sabrina; Geissler, Alexander - 2011

Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia?

Devinaga, Rasiah - In: Journal of applied finance & banking 1 (2011) 1, pp. 83-106

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...

Prozesskostenrechnung für hybride Leistungsbündel

Soth, Tobias - 2011

Employee training, managerial commitment and the implementation of activity based costing : impact on performance of SMEs

Dubihlela, Job; Rundora, Rosebud - In: International business and economics research journal 13 (2014) 1, pp. 27-37

Activity based costing in public sport organizations : evidence from Greece

Kosmas, Ioannis D.; Dimitropoulos, Panagiotis E. - In: Research journal of business management 8 (2014) 2, pp. 130-138

Traceability of time consumption of costing service transactions

Allain, Èlodie; Gervais, Michel - In: Advances in management accounting : a research annual 23 (2014), pp. 253-281

The use of activity-based costing with competitive strategies : impact on firm performance

Krumwiede, Kip R.; Charles, Shannon L. - In: Advances in management accounting : a research annual 23 (2014), pp. 113-148

Time-driven activity-based costing to improve transparency and decision making in healthcare

Campanale, Cristina; Cinquini, Lino; Tenucci, Andrea - In: Qualitative research in accounting & management : QRAM 11 (2014) 2, pp. 165-186

The application of the theory of constraints and activity-based costing to business excellence : the case of automotive electronics manufacture firms

Shaio Yan Huang (contributor); Chen, Hsueh-ju (contributor); … - In: Total quality management & business excellence : an … 25 (2014) 5, pp. 532-545

Anwendung der Prozesskostenrechnung im Logistik-Controlling

Fellner, Tanja; Mitter, Christine; Wolfsgruber, Horst - In: Controlling in Forschung und Praxis : 25 Jahre …, (pp. 223-243). 2014

Activity based costing and product pricing decision : the Nigerian case

Mieseigha, Ebipanipre Gabriel - In: Acta Universitatis Danubius 10 (2014) 3, pp. 73-81

The technical efficiency portrayed by duration-based and activity-based costing systems

Lelkes, Anne-Marie T. - In: Advances in management accounting : a research annual 24 (2014), pp. 61-76

Was kostet eine Patientenbehandlung wirklich? : von der Prozessanalyse über die Prozesskostenrechnung zum Prozessmanagement im Krankenhaus

Kellerhoff, Fabian - 2014

Activity-based costing vs theory of constraints : an empirical study into their effect on the cost performance of NPD initiatives

Al-Zu'bi, Zu'bi M. F.; Khamees, Basheer Ahmad - In: International journal of economics and finance 6 (2014) 12, pp. 157-165

Process change at Bharat hospital and medical research center

Goel, Abhishek; Soni, Nitin - 2010

Economic incongruities in the European patent system

Mejer, Malwina; Van Pottelsberghe de la Potterie, Bruno - 2009

This paper argues that the consequences of the ‘fragmentation’ of the European patent system are more dramatic than the mere prohibitive costs of maintaining a patent in force in many jurisdictions. First, detailed analysis of judicial systems in several European countries and four case...

Economic incongruities in the European patent system

Mejer, Malwina; Van Pottelsberghe de la Potterie, Bruno - 2009

Kundenintegration bei Dienstleistungen : Entwicklung eines Modells zur synchronen Prozessoptimierung

Lendner, Simon - 2013

Activity-based costing as an information basis for an efficient strategic management process

Kaličanin, Djordje; Knežević, Vladan - In: Economic annals 58 (2013) 197, pp. 95-119

Cost modelling in maintenance using time-driven activity-based costing

Meddaoui, Anwar; Bouami, Driss - In: International journal of productivity and quality … 12 (2013) 3, pp. 247-270

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

Überlegungen zu Auftragsannahmeentscheidungen in der Automobilzulieferindustrie : unter Berücksichtigung beschränkter Ressourcen

Kracht, Hans Jürgen - 2013

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