Results 11 to 20 of about 178,437 (335)
Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment
TIJAB (The International Journal of Applied Business), 2018 The purpose of this article is to explore activity-based costing with its derivative, that is time-driven activity-based costing and fuzzy time-driven activity-based costing via some relevant researches and observe significance of this systems in ...
Tito IM. Rahman Hakim
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Time-driven activity based costing: a comparative study with the activity based costing
GEPROS: Gestão da Produção, Operações e Sistemas, 2017 The activity-based costing (ABC) emerged in the 1980s to meet the new necessities of cost information facing companies, the result of continuous changes in the business environment.
Marina Battistella Luna +1 more
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A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing
Journal of Management Accounting Research, 2014 ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally
Hoozée, Sophie, Hansen, Stephen C.
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Keberlanjutan, 2021 Activity-Based Costing can produce more accurate cost information and avoid cost distortions to help control operations, control costs, and provide information for the budgeting process.
Firda Fitria Nasution +2 more
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Improving healthcare performance through Activity‐Based Costing and Time‐Driven Activity‐Based Costing [PDF]
The International Journal of Health Planning and Management, 2021 AbstractImproving healthcare performance has become a need for resource optimisation in a field where they are scarce. Activity‐Based Costing (ABC) has been applied for more than 30 years to allocate costs and provide information for decision‐making. This paper seeks to review previous literature in the health field that analysed this cost system and ...
Angels Niñerola +2 more
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Comparing the Cost of Services Provided by Oncology Ward Using Traditional Costing and Activity-Based Costing (A Case Study: Tohid Hospital of Kurdistan) [PDF]
حسابداری سلامت, 2018 Introduction: Due to rising costs and resources constraints, it is required to consider all activities and costs for calculating the cost of services provided, particularly in hospitals.
M. Zaheri, P. Amini, Z. Meshkani
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Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 The selling price of a product can be a company's strength or weakness, so an appropriate cost recording method is needed. This study aims to compare the recording of product costs a unit using the conventional method and the activity based costing (ABC)
Herman +4 more
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Implementation Opportunities of Green Accounting for Activity-Based Costing (ABC) in Romania [PDF]
Theoretical and Applied Economics, 2008 This article refers to implementation opportunities of green accounting for the Activity- Based Costing method. It shows why we choose Activity-Based Costing method and what must be done in this way.
Sorinel Capusneanu
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Analisis Penentuan Tarif Rawat Inap Dengan Metode Activity Based Costing Pada RSUD Hapsari Medika Kota Lubuklinggau [PDF]
, 2015 The background of this research is Hapsari Medika Hospital who calculate hospitalization room rates on the basis of unit cost, although the calculation of rates of hospitalization has been regulated by the government based on the unit cost, but the ...
Miranti, B. (Bunga) +1 more
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Keberlanjutan, 2017 With the Activity Based Costing (ABC) system, it will improve the existing deficiencies in the conventional system in terms of as a basis for managers in decision making.
Septi - Wifasari
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