Deagnostic market feedback attenuates the benefits of ABC for competitive price setting in a heterogeneous market. [PDF]
Activity-Based Costing (ABC) is intended to assist managers to make better pricing decisions than those taken using traditional volume-based cost methods.
Cardinaels, Eddy +2 more
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Penerapan Sistem ABC (Activity Based Costing System) Sebagai Alternatif Dasar Pembebanan Biaya Overhead Pabrik (Studi Kasus Pada PT. Wonojati Wijoyo Kediri Jawa Timur)” [PDF]
, 2016 The purpose of this study to determine the company's factory overhead charges and to find out the imposition of factory overhead costs using ABC System (Activity Based Costing System).This type of research used in this research is descriptive case study ...
Ahmad Putri, Dian Rahmawati +2 more
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Applying Time-Driven Activity-Based Costing in the ICU Ward of Shariati Hospital of Isfahan Province [PDF]
حسابداری سلامت, 2013 Introduction: Since determining the revenues of services is based on tarrif, the factor of costs and their method of allocation are the only accessible variable to the hospital managers.
A. Khani, S. Mehrani, E. Ghane
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Activity-based costing technology adoption in Australian universities. [PDF]
Front Psychol, 2023 Abeysekera I, Sharma R.
europepmc +1 more source
Arthritis Care &Research, EarlyView.Objective The aim of this study was to apply sequence analysis (SA) to phenotype health care patterns of adult patients with musculoskeletal (MSK) conditions using primary care electronic health records and to investigate the association between these health care patterns and patients’ self‐reported outcomes after consultation.
Smitha Mathew +6 more
wiley +1 more source
Activity-based Management in France: A focus on the information systems department of a bank [PDF]
The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion.
Grégory Wegmann
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The Relationship between Technological Innovation Activity Based Costing and Business Size [PDF]
, 2003 Davood Askarany, Malcolm Smith
openalex +1 more source
Arthritis Care &Research, EarlyView.Objective Walk With Ease (WWE) is a six‐week arthritis‐appropriate evidence‐based physical activity program traditionally offered in a face‐to‐face format. Because many populations encounter participation barriers to in‐person programs, WWE was modified for telephone delivery (WWE‐T).
Christine A. Pellegrini +5 more
wiley +1 more source
PENGARUH ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) TERHADAP KINERJA PERUSAHAAN DAN DAMPAKNYA PADA KEUNGGULAN BERSAING (Studi Pada PT Bio Farma) [PDF]
, 2017 ABSTRAK Penelitian ini bertujuan untuk meneliti secara empiris mengenai pengaruh activity based costing system terhadap kinerja perusahaan dan dampaknya pada keunggulan bersaing pada perusahaan Bio Farma (Persero).
WIWIN CAHYANI, 134020256
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Zeszyty Teoretyczne Rachunkowości, 2010 Rachunek kosztów ABC jest coraz powszechniej stosowany na świecie, co potwierdzają przeprowadzone liczne badania tym zakresie. Celem niniejszego artykułu było przedstawienie wyników badań dotyczących zakresu zastosowania tego rachunku przez polskie ...
Joanna Dynowska, Małgorzata Cygańska
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