Results 21 to 30 of about 35,433 (295)

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

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

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

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

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

ANALISIS PENGARUH ACTIVITY BASED COSTING TERHADAP KINERJA KEUANGAN DAN KINERJA OPERASIONAL USAHA MIKRO, KECIL, DAN MENENGAH (UMKM)

open access: yesJournal 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

Hospitalization Through Families’ Eyes: Comparing Inpatient Care Quality for Children With Sickle Cell Disease and Cystic Fibrosis in Canada

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Sickle cell disease (SCD) is a chronic, inherited hemoglobinopathy that requires frequent hospitalization for disease‐related complications. Canadian data on inpatient care is limited. This study compared caregiver‐reported hospital experiences of children with SCD to those with cystic fibrosis (CF), a chronic, autosomal recessive ...
Hailey M. Zwicker   +11 more
wiley   +1 more source

Time Toxicity in Wilms Tumor: Quantifying the Burden of Healthcare Interaction in the First Year After Diagnosis

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Background Wilms tumor (WT) treatment imposes a significant time burden on patients and their families. Time toxicity is a patient‐centered metric that quantifies the burden of healthcare interaction. We sought to define time toxicity in the first year after diagnosis of WT and hypothesized that it would increase as tumor stage and treatment ...
Caleb Q. Ashbrook   +6 more
wiley   +1 more source

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