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Decision orientation of activity-based costing
International Journal of Production Economics, 1994Activity-based costing (ABC) is given much attention in the literature. Most authors seem to agree that improved cost allocations are useful to indicate the long-term profitability of products. However, a controversy starts when the relevance of ABC for short-term decision-making is discussed.
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An Activity-Based Costing Method for Sawmilling
Forest Products Journal, 2010The production cost of lumber is a key factor when determining the price of logs at a sawmill gate. Some of the production costs are also manageable elements in price setting. There is a lack of exact knowledge of how the costs really act when some factor of production varies.
Korpunen, H., Mochan, S., Uusitalo, J.
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Activity-Based Cost and Environmental Management [PDF]
, 2001 In this chapter we present the principles behind our integrated Activity- Based Cost and Environmental Management (ABCEM) approach, as well as how to develop Activity-Based Cost, Energy, and Waste models. This chapter is organized as follows: • In Section 1 we introduce the basic principles on how to expand Activity- based Costing and Management ...
Bert Bras, Jan Emblemsvåg
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Using Activity‐Based Costing in Surgery
AORN Journal, 2004ACTIVITY-BASED COSTING is an accounting technique that allows organizations to determine actual costs associated with their services based on the resources they consume. THIS TECHNIQUE can be used in a variety of ways, including targeting high-cost activities, forecasting financial baselines, and supporting resource allocation.
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Improving hospital cost accounting with activity-based costing
Health Care Management Review, 1993In this article, activity-based costing, an approach that has proved to be an improvement over the conventional costing system in product costing, is introduced. By combining activity-based costing with standard costing, health care administrators can better plan and control the costs of health services provided while ensuring that the organization's ...
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Activity Based Costing as a Marketing Tool
The International Journal of Knowledge, Culture, and Change Management: Annual Review, 2008In a competitive scenario, characterized by quick changes, firms need to place side by side cost leadership and focus strategies, pursuing the customer value creation and complying with the cost constraint. In this context management needs effective tools to co-ordinate marketing, which runs customer value creation, and control, which manages the costs
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Catheterization Laboratory Activity-Based Costing
Circulation: Cardiovascular Interventions, 2021Subhash Banerjee +2 more
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Is Activity Based Costing a Blockbuster?
Research Papers in Economics, 2004Ferreira, Wilder N., Ferreira, Wilder N.
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