Results 301 to 310 of about 178,437 (335)
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Activity-Based Costing for Hospitals
Health Care Management Review, 1996This article examines the application of activity-based costing to hospitals using current health care practices and procedures such as diagnosis-related groups, patient-activity systems, case management, and critical path analysis.
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Activity based costing for projects
International Journal of Project Management, 1999Abstract A generic activity-based costing model is presented. The model includes a cost allocation structure designed specifically for projects, and a number of cost drivers for typical project activities. A numerical example illustrates the benefits that ABC can provide.
Tzvi Raz, Dan Elnathan
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2007 IEEE International Conference on Exploring Quantifiable IT Yields, 2007
This paper presents an ABC framework for IT processes that combines the Cooper & Kaplan original ABC framework, Jones' standard 25-activity "chart of accounts", and a 'capital charge component'. The framework has been applied with success in a Client situation.
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This paper presents an ABC framework for IT processes that combines the Cooper & Kaplan original ABC framework, Jones' standard 25-activity "chart of accounts", and a 'capital charge component'. The framework has been applied with success in a Client situation.
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Simulating Activity‐based Costing
Industrial Management & Data Systems, 1994Many traditional cost accounting methods can result in distorted cost information as they allocate overheads in proportion to labour. This can result in a low technology product being overcosted and a high technology product being undercosted. Activity‐based costing (ABC) allocates costs more accurately and pinpoints areas of waste.
C. Helberg, J.E. Galletly, John Bicheno
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An Activity-Based Costing of Wine
Journal of Wine Research, 2006Recent changes in wine consumption have given rise to an evolution in production processes that render useless traditional cost systems. In order to face the complexity and variety of the winemaking process, we propose to use an adapted Activity-Based Costing (ABC) system for the cost calculation of winemaking.
Sandra Morini +1 more
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Activity-based costing systems and incremental costs
Management Accounting Research, 1999This article derives, in a comprehensive but informal way, the essential conditions for activity-based costing (ABC) and for costs proportional with output volume (CVO), such as variable material and component costs, to measure economic costs defined as incremental costs.
Michael Bromwich, Cheolkyu Hong
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Activity based software costing
Computer, 1996The study of software economics is not yet mature. For many years, the lines of code (LOG) metrics has tended to conceal major software cost drivers such as the production of requirements, plans, specifications, manuals, and other paper documents. The advent of function point metrics in the late 1970s allowed us to explore the measurement of such ...
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Activity‐based costing: A cost management tool [PDF]
New Directions for Higher Education, 1993 AbstractOverhead costs are often charged to programs indiscriminately while the support activities that underlie those costs remain unanalyzed.
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Activity-Based Costing for S-BPM
2013Process controlling is a major issue in today’s performance manage ment efforts of enterprises. Activity-Based Costing (ABC) offers a conceptual framework to integrate cost-related indicators into process controlling. Workflow engines store a lot of quantity- and time-related data incurring when process instances are executed.
Werner Schmidt +2 more
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The Engineering Economist, 2001
Abstract Activity based costing (ABC) systems are often developed using estimated input data. A methodology based on fuzzy set theory has been developed to handle estimation imprecision and uncertainty in ABC systems. This methodology creates a new type of ABC system; a fuzzy activity based costing (FABC) system.
Kim LaScola Needy, Heather Nachtmann
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Abstract Activity based costing (ABC) systems are often developed using estimated input data. A methodology based on fuzzy set theory has been developed to handle estimation imprecision and uncertainty in ABC systems. This methodology creates a new type of ABC system; a fuzzy activity based costing (FABC) system.
Kim LaScola Needy, Heather Nachtmann
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