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  • Search: subject_exact:"Activity-based costs"
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Year of publication
Subject
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Activity-based costing 612 Prozesskostenrechnung 610 Theorie 216 Theory 216 Kostenmanagement 174 Cost management 167 Cost accounting 120 Kostenrechnung 118 Deutschland 83 Germany 79 Accounting 53 Controlling 53 Activity based costs 51 Rechnungswesen 49 Management control 45 Prozessmanagement 41 Business process management 39 Manufacturing industries 33 Industrie 31 Costs 30 Kosten 29 Krankenhaus 28 Hospital 27 activity-based costing 27 Quality management 26 Qualitätsmanagement 26 Balanced scorecard 24 Balanced Scorecard 23 Lieferkette 23 Supply chain 23 Gesundheitskosten 20 Health care costs 20 Logistics 20 USA 20 United States 20 Gemeinkosten 19 Indirect costs 19 Logistik 19 KMU 18 SME 18
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Online availability
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Undetermined 143 Free 76 CC license 5
Type of publication
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Article 464 Book / Working Paper 199 Journal 5
Type of publication (narrower categories)
All
Article in journal 272 Aufsatz in Zeitschrift 272 Aufsatz im Buch 115 Book section 115 Hochschulschrift 72 Thesis 63 Graue Literatur 37 Non-commercial literature 37 Case study 33 Fallstudie 33 research-article 33 Arbeitspapier 22 Working Paper 22 Bibliografie enthalten 21 Bibliography included 21 Collection of articles of several authors 12 Sammelwerk 12 Lehrbuch 7 case-report 6 Textbook 5 Conference proceedings 4 Konferenzschrift 4 Aufsatzsammlung 3 Company information 2 Firmeninformation 2 Glossar enthalten 2 Glossary included 2 Systematic review 2 conceptual-paper 2 review 2 Übersichtsarbeit 2 Bibliografie 1 Collection of articles written by one author 1 Conference paper 1 Diskette 1 Elektronischer Datenträger 1 Floppy disk 1 Konferenzbeitrag 1 Mehrbändiges Werk 1 Mikroform 1
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Language
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English 391 German 262 Undetermined 12 French 3
Author
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Kaplan, Robert S. 12 Tsai, Wen-hsien 12 Askarany, Davood 9 Bruggeman, Werner 9 Hoozée, Sophie 8 Nassar, Mahmoud 7 Maiga, Adam S. 6 Sangster, Alan 6 Wegmann, Gregory 6 Cinquini, Lino 5 Lin, Thomas W. 5 Raab, Carola 5 Yazdifar, Hassan 5 Al-Khadash, Husam Aldeen 4 Anderson, Steven R. 4 Bouami, Driss 4 Campanale, Cristina 4 Homburg, Carsten 4 Hoque, Zahirul 4 Horváth, Péter 4 Järvinen, Janne 4 Meddaoui, Anwar 4 Mejer, Malwina 4 Sarkar, Ratna G. 4 Schulze, Manuel 4 Seuring, Stefan 4 Smith, Malcolm 4 Van Pottelsberghe de la Potterie, Bruno 4 Boutsinas, B. 3 Brierley, John A. 3 Brokemper, Andreas 3 Charaf, Karim 3 Crainich, David 3 Emblemsvåg, Jan 3 Everaert, Patricia 3 Gleich, Ronald 3 Gong, Guangming 3 Hansen, Stephen C. 3 Hsu, Jui-ling 3 Hung, Shih-jieh 3
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Institution
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AACE International 3 American Association of Cost Engineers 2 Books on Demand GmbH <Norderstedt> 1 Eric Cuvillier <Firma> 1 Fachhochschule Bonn-Rhein-Sieg / Fachbereich Wirtschaft <Sankt Augustin> 1 Fachtagung Prozesscontrolling <1, 2008, Sankt Augustin> 1 Harvard Graduate School of Business Administration 1 Horváth & Partners 1 IFUA Horváth & Partner Stuttgart 1 Institut für Technik der Betriebsführung 1 Josef Eul Verlag GmbH 1 National Bureau of Economic Research 1 Otto-Friedrich-Universität Bamberg 1 Springer Fachmedien Wiesbaden 1 Springer-Verlag GmbH 1 Stuttgarter Controller-Forum <11, 1997, Stuttgart> 1 Uniwersytet Łódzki 1
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Published in...
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International journal of production research 13 Advances in management accounting : a research annual 12 Europäische Hochschulschriften / 5 9 International journal of production economics 8 Controlling : Zeitschrift für erfolgsorientierte Unternehmenssteuerung 7 The journal of corporate accounting & finance 7 Controlling-Praxis 6 International Journal of Contemporary Hospitality Management 6 Kostenrechnung : Stand und Entwicklungsperspektiven ; Wolfgang Männel zum 60. Geburtstag 6 Qualitative Research in Accounting & Management 6 International journal of productivity and quality management : IJPQM 5 Management accounting research 5 Benchmarking: An International Journal 4 Controlling & management review : Zeitschrift für Controlling & Management 4 Harvard-Business-Manager : das Wissen der Besten 4 International journal of process management and benchmarking : IJPMB 4 Journal of Accounting & Organizational Change 4 Journal of accounting & management information systems : JAMIS 4 Journal of air transport management 4 Managerial Auditing Journal 4 Advances in management accounting 3 Afro-Asian Journal of Finance and Accounting : AAJFA 3 Berichte aus der Betriebswirtschaft 3 Betriebswirtschaftliche Forschung und Praxis : BFuP 3 Business Process Management Journal 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 Darden Case 3 Harvard business review : HBR 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 quality & reliability management 3 Issues in accounting education 3 Journal of Applied Accounting Research 3 Kostenmanagement : Wertsteigerung durch systematische Kostensteuerung 3 Kostenorientiertes Geschäftsprozeßmanagement : Methoden, Werkzeuge, Erfahrungen 3 Qualitative research in accounting & management : QRAM 3 Schmalenbachs Zeitschrift für betriebswirtschaftliche Forschung : ZfbF 3 The British accounting review : the journal of the British Accounting Association 3
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Source
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ECONIS (ZBW) 611 Other ZBW resources 44 RePEc 12 BASE 1
Showing 1 - 50 of 668
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A microcosting approach for planning and implementing community-based mental health prevention programs : what does it cost?
Roy, Sharmily; Brown, Henry Shelton; Blinn, Lisa Sanger; … - 2024
Background Estimating program costs when planning community-based mental health programs can be burden- some. Our aim was to retrospectively document the cost for the first year of planning and implementing Healthy Minds Healthy Communities (HMHC), a mental health promotion and prevention...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358271
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Advantages and suitability of activity-based costing : a study from engineering industry
Hudáková Stašová, Lenka - In: Central European business review : CEBR 12 (2023) 4, pp. 1-31
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The role of integration between target costing and time-driven activity-based budgeting techniques in managing time and cost and its reflection in achieving competitive advantage
Al-Kawaz, Salah Mahdi Jawad; Al-Daami, Ahmed Naser Abbas; … - In: Foundations of Management : the journal of Warsaw … 15 (2023) 1, pp. 187-208
Traditional cost systems are no longer able to provide the appropriate information in line with the developments and changes of the contemporary and competitive business environments. However, with a vibrant change in the functioning of businesses today, such cost system features have also been...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014507395
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The activity-based costing system applied in higher education institutions : a systematic review and mapping of the literature
Borges, Pedro; Alves, Maria do Céu; Silva, Rui - In: Businesses 4 (2024) 1, pp. 18-38
Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014514067
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Effect of top management support on the adoption of activity-based costing in Malaysia public university : moderating role of technology
Saedon, Rozana; Ariffin, Nur Ifwah; Amizawati Mohd Amir - In: Asian journal of accounting & governance 20 (2023), pp. 1-16
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Paper Journal of Accounting the Application of Activity Based Costing System (ABC System) in Cigarette
Gonardi, Cindy - 2023
Cigarettes or cigarettes are an object that can cause lung cancer when inhaled and are cylinders of paper measuring between 70 and 120 mm long (varies by country) with a diameter of about 10 mm containing chopped dry tobacco leaves. Cigarettes are burned at one end and allowed to smolder so that...
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The Impact of Implementing Activity-based Costing on Company Performance
Limowa, Deviyani - 2023
This paper contains the meaning a of Activity-Based-Costing and whether the application of this method can improve company performance and how this method affect the company. In the first part of this paper, it describes Activity-Based-Costing method and comparison between this method and...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014255881
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The integration of the theory of constraints and the Time-Driven Activity-Based Costing System for the improvement of production processes in an SME
Kefe, İrem; Tanış, Veyis Naci - In: Revista de Contabilidad 26 (2023) 1, pp. 3-13
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Unlocking the green treasure trove : improving resource efficiency through circular economy cost management
Szczerbak, Monika - In: Journal of Eastern Europe research in business & … 2023 (2023), pp. 1-8
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014465669
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Strategizing competitive edge in service operations : a model proposal for determining the unit costs through the activity-based cost accounting and the full-consistency method
Ozcalici, Mehmet; Pamucar, Dragan; Kaya, Ahmet; Tutcu, … - In: Operations management research : OMR ; advancing … 17 (2024) 3, pp. 996-1021
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015184842
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Costing system design and honesty in managerial reporting : an experimental examination of multi-agent budget and capacity reporting
Maussen, Sophie; Cardinaels, Eddy; Hoozée, Sophie - In: Accounting, organizations and society : an … 112 (2024), pp. 1-16
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014558582
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Innovation attributes composite and adoption of activity-based costing (abc) in Tanzanian manufacturing and service sectors : the mediating role of behavioral preferences
Molela, Godfrey Frank; Kasoga, Pendo Shukrani; Ismail, … - In: International journal of innovation and technology … 21 (2024) 2, pp. 1-23
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014576000
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Fuzzy activity-based costing : an investment evaluation approach for management information system of a smart factory
Wang, Kung-Jeng; Simarmata, Melissa T. A. - In: The engineering economist : a journal devoted to the … 69 (2024) 1, pp. 66-86
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Engineering enterprise cost management policy in a developing real economy
Mizikovsky, Igor E.; Lapaev, Dmitry N.; Kornilov, Dmitry A. - In: International journal of economic policy in emerging … 19 (2024) 3/4, pp. 285-295
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Innovative management accounting methods : knowledge and use in the best companies
Marques, Lanna Mara Araújo; Machado, Maria João … - In: International journal of process management and … 16 (2024) 2, pp. 200-214
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Cost Benefit Analyses of Organic Waste Composting Systems through the Lens of Time Driven Activity-Based Costing
Askarany, Davood; Franklin-Smith, Alexander William - 2021
Time Driven ABC (TDABC) which tries to address some of ABC’s shortcomings still remains unexplored in academic research. This paper focuses on the adoption of TDABC to assess the economic viability of two commonly used composting systems for organic wastes in New Zealand. The results support...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013222400
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013228011
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Toward a Prime Metric : Operational Risk Measurement and Activity-Based Costing
Mainelli, Michael - 2021
In their quest to assign capital appropriately, banks need the ability to compare two products in a way that objectively ascertains which is operationally riskier and by how much. Perceptions of changes in these risks can be used to predict future risk. Enter the prime metric to save the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013248640
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012418261
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The influence of activity-based costing implementation on firm performance : an empirical evidence from Vietnam
Pham Duc Cuong; Nguyen La Soa; Doan Thanh Nga; Thu Trang Ta - In: Montenegrin journal of economics 17 (2021) 4, pp. 167-179
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Project ABC : unanticipated affinities and affect in hospital health care
Conceição, Ana; Major, Maria; Clegg, Stewart - In: Financial accountability and management 39 (2023) 3, pp. 569-592
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014338251
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Factors influencing activity-based costing adoption : do they vary among types of organisation?
Leekpai, Kraiwit; Islam, Nazrul - In: International journal of information systems and change … 13 (2023) 3, pp. 284-305
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443603
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Accounting for cognitive time in activity-based costing : a technology for the management of digital economy
Pashkevich, Natallia; Schéele, Fabian von; Haftor, Darek M. - In: Technological forecasting & social change : an … 186PB (2023), pp. 1-8
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An analysis of cost improvement schemes for electromagnetic safety-related activities during railway project implementation
Saridroje Chanpermpoonpol; Phūmin Kirawānit - In: IEEE transactions on engineering management : EM 70 (2023) 6, pp. 2184-2196
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Developing time-driven activity-based costing at the national level to support policy recommendations for radiation oncology in Belgium
Defourny, Noémie; Hoozée, Sophie; Daisne, Jean-François - In: Journal of accounting and public policy 42 (2023) 1, pp. 1-22
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Machine learning activity-based costing : can activity-based costing's first-stage allocation be replaced with a neural network?
Knox, Brian D. - In: Journal of emerging technologies in Accounting 20 (2023) 2, pp. 95-117
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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
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012843324
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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...
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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
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Factors affecting the adoption of activity-based costing at technical and vocational education and training colleges in KwaZulu-Natal, South Africa
Madwe, Mziwendoda C.; Stainbank, Lesley J.; Green, Paul - In: Journal of economic and financial sciences : JEF 13 (2020) 1, pp. 1-10
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The influences on activity-based costing adoption as an optimal costing system design : evidence from Saudi Arabia
Aljabr, Abdulrahman - In: Journal of accounting & management information systems … 19 (2020) 3, pp. 444-479
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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...
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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
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Quality and time-related indicators in incentive plans : study dase
Lueg, Rainer - In: Journal of international business and economics : JIBE 22 (2022) 1, pp. 24-33
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The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption
Mazbayeva, Kuralay; Barysheva, Salima; Saparbayeva, Saule - In: Journal of accounting & organizational change : JAOC 18 (2022) 2, pp. 346-366
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013365346
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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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An analysis of activity based costing implementation : a study of select manufacturing companies
Arora, Amit Kumar - In: Finance India : the quarterly journal of Indian … 36 (2022) 2, pp. 799-806
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013477316
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Improving competitiveness in education institutes : ABC's neglected potential
Sorros, John; Lois, Petros; Charitou, Melita; … - In: Competitiveness review : CR 32 (2022) 3, pp. 302-325
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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
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Customer Accounting with Budgets and Activity-Based Costing : A Case Study in Electronic Commerce
Lueg, Rainer; Malmmose, Margit - 2018
This case study deals with an unexpected budgetary loss of an online wine trader. It can serve both as a discussion basis in class as well as an exam for advanced Master students in management, marketing, and accounting. The case illustrates how variance analysis and Activity-based Costing help...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014144059
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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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012917495
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Customer Profitability Analysis Using Time-Driven Activity-Based Costing. Three Interventionist Case Studies
Järvinen, Janne - 2018
Time-driven activity-based costing (TDABC) is a potential solution for profitability analysis, especially in industries with high overhead costs and a high number logistical or sales transactions, which would make the updating of a conventional ABC model costly. Despite a wide ranging TDABC...
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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
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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
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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...
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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...
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Activity-based costing adoption : definitions, influences and consequences
Aljabr, Abdulrahman - In: Afro-Asian Journal of Finance and Accounting : AAJFA 11 (2021) 6, pp. 861-896
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012887394
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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
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012693113
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