Results 21 to 30 of about 17,535 (149)
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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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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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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, 2019 Perhitungan biaya yang dimulai dengan penelusuran aktivitas-aktivitas dan kemudian memproduksi produk. Proses sistem perhitungan biaya yang berfokus pada aktivitas-aktivitas untuk menghasilkan produk. Atribusi biaya ke unit biaya atas dasar manfaat yang diterima dari aktivitas tidak langsung seperti pemesanan dan penjaminan ...
Musawi, Abbas Nawar Al- +1 more
+6 more sources
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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How Much Does It Cost for a Surgical ICU Bed in a Public Hospital in India
Risk Management and Healthcare Policy, 2021 Thean Singh, Jawahar SK Pillai, Mukunda C Sahoo Department of Hospital Administration, AIIMS, Bhubaneswar, IndiaCorrespondence: Jawahar SK Pillai Email jawahardr@yahoo.comIntroduction: Activity-based costing (ABC) is a costing technique that identifies ...
Singh T, SK Pillai J, Sahoo MC
doaj
Costing the outpatient rehabilitation services: time-driven activity-based costing approach
Cost Effectiveness and Resource Allocation, 2022 Background Considering the importance of healthcare services costing in resource allocation, the aim of this study is to calculate the cost of rehabilitation services in an outpatient rehabilitation clinic in Tehran, Iran. Methods The data for this study
Farzaneh Mohammadpour +3 more
doaj +1 more source
المجلة الدولية للأداء الاقتصادي, 2023 This study aims to suggest practice of modern cost technique as an alternative for traditional cost technique. The manufacturing was calculated the cost using traditional system, which the cost of product, is 542.00 da is more than the cost of ABC ...
Messaoud BABAADDOUN +1 more
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Journal of Islamic Economics and Finance, 2021 The study aims to analyse the impact of the use of Activity Based Costing (ABC) on Micro, Small Medium Enterprises. The population in this study were manufacturing Micro, Small and Medium Enterprises located in Bulukerto District, Wonogiri Regency with ...
Asri Sekarsari +3 more
doaj +1 more source