Search Results - subject_exact:"Prozesskostenrechnung"

Optimizing low-carbon energy transitions : a greedy algorithm approach to balancing nuclear power, cost efficiency, and grid stability

Tsai, Wen-hsien; Chang, Shuo-Chieh - 2026

The transition to a low-carbon energy system is critical for achieving climate mitigation goals while maintaining energy security and economic feasibility. This study examines the role of nuclear energy in Taiwan's long-term energy transition using four optimization frameworks-Min Carbon, Min...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015674974

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 - 2024

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

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

Statistical analysis of the information suitability of cost accounting for strategic and operative management in higher education

Spasić, Kristina; Čečević, Bojana Novićević; … - 2024

A drop in permanent income, higher education reform, rising salary costs, competitive pressure, the struggle to keep the balance between quality and tuition fees and other numerous challenges That higher education is facing, imposes the need for more sophisticated management models and...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015421322

Intensivkurs Kostenrechnung : Anschaulicher Einstieg für Studium und Praxis

Rudorfer, Marco - 2026 - 3., korrigierte und erweiterte Auflage

Betriebliches Rechnungswesen -- Kostentheoretische Grundlagen -- Kosten- und Leistungsrechnung -- Deckungsbeitragsrechnung (Direct Costing) -- Plankostenrechnung -- Von der Kostenrechnung zum strategischen Kostenmanagement -- Der Betrieb als Unternehmung: das Profit-Center -- Bilanzielle...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015591841

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 - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013498892

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

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...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014262735

Unlocking the green treasure trove : improving resource efficiency through circular economy cost management

Szczerbak, Monika - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014465669

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; … - 2023

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

Advantages and suitability of activity-based costing : a study from engineering industry

Hudáková Stašová, Lenka - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014371691

Effect of top management support on the adoption of activity-based costing in Malaysia public university : moderating role of technology

Rozana Saedon; Ariffin, Nur Ifwah; Amizawati Mohd Amir - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014556492

Integratives Prozesscontrolling : konzeptionelle Grundlagen und empirische Befunde

Gleich, Ronald; Brenner, Markus; Wald, Andreas - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015358878

Issues of identity and emotions in the hybridization of nhs hospitals : the role of activity-based costing as a strategy

Major, Maria; Clegg, Stewart; Conceição, Ana - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015463496

Linking outcomes to costs : a unified measure to advance value-based healthcare

Borzée, Joke; Cardoen, Brecht; Cherchye, Laurens; … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015407264

The moderating effect of advanced manufacturing technologies mechanisms on the relationship between production complexity and costing system design : evidence from Saudi Arabia

Aljabr, Abdulrahman; Banhmeid, Badr - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632163

Social enterprise development : implications from activity-based costing

Kanokwan Kingphadung; Sujin Woottichaiwat; Suphaphat … - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015635403

Supply chain cost management approach utilizing time-driven activity-based costing

Santos Silva, Jailson dos; Leite, Maria Silene Alexandre - 2025

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015533524

Innovative management accounting methods : knowledge and use in the best companies

Marques, Lanna Mara Araújo; Machado, Maria João … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015064488

Engineering enterprise cost management policy in a developing real economy

Mizikovsky, Igor E.; Lapaev, Dmitry N.; Kornilov, Dmitry A. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015063192

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, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014576000

Fuzzy activity-based costing : an investment evaluation approach for management information system of a smart factory

Wang, Kung-Jeng; Simarmata, Melissa T. A. - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014576803

Costing system design and honesty in managerial reporting : an experimental examination of multi-agent budget and capacity reporting

Maussen, Sophie; Cardinaels, Eddy; Hoozée, Sophie - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014558582

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, … - 2024

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015184842

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

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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ABC at Insteel Industries

Narayanan, V.G. - 1999

Book / Working Paper

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

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 - 2021

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012648605

Activity-based costing (ABC) and its implication for open innovation

Quesado, Patrícia Rodrigues; Silva, Rui - 2021

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

Anwendung der Prozesskostenrechnung in der Milchproduktion

Ballmann, Lars; Feil, Jan-Henning - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10013188100

Factors affecting activity-based costing adoption in autonomous public universities in Vietnam

Thi Bich Ngoc Hoang; Pham, Duc Hieu; Thi Minh Giang Nguyen - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012672175

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; … - 2020

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012643938

A simplified activity-based costing approach for SMEs : the case study of an Italian small road company

Raucci, Domenico; Lepore, Dominique - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012286744

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

The influences on activity-based costing adoption as an optimal costing system design : evidence from Saudi Arabia

Aljabr, Abdulrahman - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012388765

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 - 2020

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012321216

Project ABC : unanticipated affinities and affect in hospital health care

Conceição, Ana; Major, Maria; Clegg, Stewart - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014338251

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 - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014283404

Accounting for cognitive time in activity-based costing : a technology for the management of digital economy

Pashkevich, Natallia; Schéele, Fabian von; Haftor, Darek M. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014250847

An analysis of cost improvement schemes for electromagnetic safety-related activities during railway project implementation

Saridroje Chanpermpoonpol; Phūmin Kirawānit - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014313947

Machine learning activity-based costing : can activity-based costing's first-stage allocation be replaced with a neural network?

Knox, Brian D. - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014424424

Factors influencing activity-based costing adoption : do they vary among types of organisation?

Leekpai, Kraiwit; Islam, Nazrul - 2023

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014443603

Kostenrechnung : klassische und neue Methoden in der Unternehmenspraxis

Horsch, Jürgen - 2023 - 5. Auflage

Kompakt und fundiert führt Jürgen Horsch in die zentralen Inhalte der Kosten- und Erlösrechnung ein. Zugunsten einer verständlichen Vermittlung werden theoretische Ausführungen auf das notwendige Maß beschränkt. Anhand einer integrierten empirischen Untersuchung zeigt der Autor, welche...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014253061

Kosten- und Leistungsrechnung : ein Überblick mit Fragen, Beispielen, Übungen und Lösungen

Reichhardt, Michael - 2023 - 2., überarbeitete und aktualisierte Auflage

Dieses Lehrbuch beschreibt die Grundzüge der betriebswirtschaftlichen Kosten- und Leistungsrechnung mit Hinführung zum operativen Controlling. Für einen schnellen Einstieg in die Thematik werden die Inhalte bewusst in knapper Form dargestellt. Konkrete Fragestellungen untergliedern die...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10014415154

The impact of the magnitude of overhead costs on the difference between ABC and TDABC systems

Tarzibashi, Omar Fikrat Fateh; Ozyapici, Hasan - 2019

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://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012024189

Kostenrechnung : Grundlagen der Vollkosten-, Deckungsbeitrags- und Plankostenrechnung sowie des Kostenmanagements

Schmidt, Andreas - 2022 - 9., aktualisierte Auflage

Dieses Lehr- und Arbeitsbuch vermittelt systematisch und praxisorientiert die Methoden und Instrumente der Kosten- und Leistungsrechnung. In sieben Kapiteln lernen Sie sowohl die traditionellen Lehrinhalte als auch die Ansätze des modernen Kostenmanagements kennen: Grundlagen,...

Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10012504228