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FBIM Transactions, 2014
Activity-based costing (ABC) resulted from the outdated and unreliable information about the cost Jelic, Anicic, Đurovic, Radojicic. ABC metoda obracuna troskova FBIM Transactions Vol.2 No.1 pp.91-100 92 MESTE Published: January 2014 price and cost calculated in the traditional costing systems.
Miloje Jelić +3 more
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Activity-based costing (ABC) resulted from the outdated and unreliable information about the cost Jelic, Anicic, Đurovic, Radojicic. ABC metoda obracuna troskova FBIM Transactions Vol.2 No.1 pp.91-100 92 MESTE Published: January 2014 price and cost calculated in the traditional costing systems.
Miloje Jelić +3 more
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ABC - analysis as a method of receivables management
Экономика и предпринимательство, 2020Управление современным бизнесом сопровождается необходимостью решения задач различной сложности. Все чаще предприятия сталкиваются с проблемой невозврата долгов со стороны недобросовестных контрагентов. Возникающие при этом конфликты интересов уже стали неотъемлемой частью жизни общества.
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Abstract Concreteness Method (ABC Method)
2012In this section we will present three theorems without proofs (the proofs can be found in T. Puong (Diamonds in Mathematical Inequalities, 2007) which are the basis of a very useful method, the Abstract Concreteness Method (ABC method).
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THE ABC/ABM METHOD: A NEW PERSPECTIVE
2021ABSTRACT This paper aims at showing that the traditional cost calculation methods no longer match the current principles of global economic competition, which bears now on the structure of costs, period of recognition, information structure and value.
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Activity based costing (ABC Method) [PDF]
Manager, 2008 In the present paper the need and advantages are presented of using the Activity Based Costing method, need arising from the need of solving the information pertinence issue. This issue has occurred due to the limitation of classic methods in this field, limitation also reflected by the disadvantages of such classic methods in establishing complete ...
Saveta Tudorache, Anca Bratu
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INNOVATIONS OF THE ABC METHOD IN THE COST CALCULATION [PDF]
Annals of Computational Economics, 2009 The accounting systems of traditional administration have lost their credibility, in the sense in which the accounting information that they produce is lesser and lesser adequate to the action and the control of the modern enterprise, based on the diversity of the production and the multiplication of the combinations of goods and services for the ...
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MODERNIZING MANAGEMENT ACCOUNTING BY THE ABC METHOD [PDF]
Internal Auditing and Risk Management, 2013 In recent years the relationship between direct and indirect costs in total costs has changed a lot, due to the technological evolution in the sense of increasing the share of indirect costs. Thus was imposed the orientation of cost calculation to a method to allow the identification of the origin, analysis and control of indirect costs.
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ABC Method in Healthcare Institutions Based on Business Processes
2016Hospital, as an object implementing the ABC method has a more complex structure of output (services), users, activities and financial flow from ordinary production company. Making appropriate cost structures, the structure of business processes and cost drivers requires detailed knowledge and study of the processes within the hospital system for the ...
Dražić Lutilsky, Ivana +1 more
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