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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

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

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

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  

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

Convergence of ABC and ABM Principles – Guarantee of a Performant Management [PDF]

open access: yesTheoretical 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
doaj   +1 more source

Evidence‐Based Clinical Practice Guidelines for the Management of Pediatric Febrile Neutropenia: Resource‐Sensitive Recommendations for the Asian Continent

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Febrile neutropenia (FN) is a frequent and serious complication in children receiving cancer therapy. Standardizing FN management across Asia is challenging due to variable healthcare infrastructure, diagnostic capacity, and infection patterns; however, it could improve resource use and patient outcomes.
Joliza Patricia Cañeba   +29 more
wiley   +1 more source

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

Bone and Soft Tissue Neoplasms in Infants Versus Older Children: A Report From the Cancer in Young People in Canada Program

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background and Aims Infant bone and soft tissue neoplasms present distinct clinical challenges and lack large‐scale data to inform treatment decisions. This study aims to characterize bone and soft tissue neoplasms in infants in Canada and to compare their outcomes with those of older pediatric patients.
Samuel Sassine   +21 more
wiley   +1 more source

Feeding, Fear, and Acceptance: Caregivers’ Experiences of Nutritional Support During Childhood Cancer Treatment

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Purpose To explore caregivers' experiences and perceptions of the nutritional challenges faced by children and adolescents undergoing cancer treatment, including oral intake and the use of nutritional support. Methods This was a qualitative study based on focus groups with parents and caregivers at a Brazilian pediatric oncology hospital ...
Danyelle Apparecida Balsamão Marques   +5 more
wiley   +1 more source

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