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The costs of activity-based management [PDF]
Accounting, Organizations and Society, 2002 Abstract Activity-based costing and management are now the stock-in-trade of a lucrative industry, with at least one Big Six consultancy operation devoted wholly to their promotion. Both techniques represent a major extension of accountability in the modern corporation, into a zone previously defined in accounting terms as fixed overhead.
openaire +3 more sources
Activity based costing method [PDF]
Acta 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
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Leveraging activity-based costing and information technology strategic enhancements in decision-making, and competitive advantage in industrial projects [PDF]
Journal of Project ManagementThis 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
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Revista Ambiente ContábilObjetivo: 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
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Analysis of Cost Price and Net Profit of Laboratory: Case Study of Iran [PDF]
International 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
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Reasons for not changing to activity-based costing: a survey of Irish firms [PDF]
PSU 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
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Evidence 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
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Convergence of ABC and ABM Principles – Guarantee of a Performant Management [PDF]
Theoretical and Applied Economics, 2010 This article describes the principles of Activity-Based Costing and Activity-Based Management. By its analysis it has been deduced that ABC method becomes the main instrument of providing information for the ABM method.
Sorinel CĂPUŞNEANU +1 more
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APLIKASI ACTIVITY-BASED COSTING PADA UMKM
Lisan 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
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Social context prevents heat hormetic effects against mutagens during fish development
FEBS Letters, EarlyView.This study shows that sublethal heat stress protects fish embryos against ultraviolet radiation, a concept known as ‘hormesis’. However, chemical stress transmission between fish embryos negates this protective effect. By providing evidence for the mechanistic molecular basis of heat stress hormesis and interindividual stress communication, this study ...
Lauric Feugere +5 more
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