Results 21 to 30 of about 184,552 (264)

Application of activity - based costing in companies in Poland [PDF]

open access: yes, 2010
Findings of the research have both practical and theoretical implications. First, from the practical point of view, future implementers of ABC systems should be aware of factors actually influencing ABC implementation as well as problems which can be ...
Wnuk-Pel, Tomasz
core   +2 more sources

Activity – based costing method [PDF]

open access: yesActa Montanistica Slovaca, 2001
Activity based costing is a method of identifying and tracking the operating costs directly associated with processing items. It is the practice of focusing on some unit of output, such as a purchase order or an assembled automobile and attempting to ...
Èuchranová Katarína   +1 more
doaj  

Índice de transparência municipal: uma análise longitudinal em municípios paraibanos de diferentes portes

open access: yesRevista Ambiente Contábil
Objetivo: Analisar o nível de transparência nos sites de municípios paraibanos de diferentes portes numa perspectiva longitudinal.  Metodologia: Foram selecionados 20 municípios, de acordo com o porte, para compor uma amostra aleatória estratificada ...
Alberlan Fernandes da Silva   +1 more
doaj   +1 more source

Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?

open access: yesEvidence Based Library and Information Practice, 2011
Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of ...
Kate-Riin Kont, Signe Jantson
doaj   +3 more sources

Leveraging activity-based costing and information technology strategic enhancements in decision-making, and competitive advantage in industrial projects [PDF]

open access: yesJournal of Project Management
This study examined the impact of activity-based Costing ABC and information technology IT on decision-making and competitive advantage in Sudanese industrial projects.
Altahir Saad Ahmed Saad   +2 more
doaj   +1 more source

Reasons for not changing to activity-based costing: a survey of Irish firms [PDF]

open access: yesPSU Research Review, 2017
Purpose – This paper aims to report on a survey of medium and large Irish firms to ascertain reasons for not changing to more advanced costing techniques, namely, activity-based costing (ABC).
Martin Quinn, Otman Elafi, Mark Mulgrew
doaj   +1 more source

Analysis of Cost Price and Net Profit of Laboratory: Case Study of Iran [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2017
Diagnostic services are regarded as important hospital services, which are very costly due to the use of advanced technologies and facilities, and it seems so necessary to calculate and analyze the costs thereof.
Zahra Meshkani   +4 more
doaj  

APLIKASI ACTIVITY-BASED COSTING PADA UMKM

open access: yesLisan Al-Hal: Jurnal Pengembangan Pemikiran dan Kebudayaan, 2021
The fact that there was a challenge for the UMKM sector was the lack of capability in terms of business menegement. One of them was accuracy in calculating the amount of the main price of production on the resulting product.
Himawan Pradipta
doaj   +1 more source

Strategies for implementing activity-based costing in the UK manufacturing industry [PDF]

open access: yes, 2013
The purpose of this paper is to report the findings with a case study on why activity based costing lacks impact in the UK manufacturing industry. Activity based costing was performed on selected MT range subsystems of an electrical power generator to ...
Cheung, Wai   +3 more
core   +1 more source

Parent Quality of Life at Two Years Following Their Child's Completion of Acute Lymphoblastic Leukemia Treatment

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Parents of children treated for acute lymphoblastic leukemia (ALL) often experience significant caregiver burden and disruption to their well‐being. While parent quality of life (QoL) during treatment is well characterized, little is known about outcomes during early survivorship.
Sara Dal Pra   +3 more
wiley   +1 more source

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