Product costing using activity-based costing : a case study [PDF]
As manufacturing enterprises have become less labour-paced the process of recovering overheads by allocation on the basis of direct labour costs has been challenged.
Cattermole, Clinton Wayne
core +1 more source
Single‐molecule DNA flow‐stretch assays for high‐throughput DNA–protein interaction studies
We describe an optimised single‐molecule DNA flow‐stretch assay that visualises DNA–protein interactions in real time. Linear DNA fragments are tethered to a surface and stretched by buffer flow for fluorescence imaging. Using λ and φX174 DNA, this protocol enhances reproducibility and accessibility, providing a versatile approach for studying diverse ...
Ayush Kumar Ganguli +8 more
wiley +1 more source
An institutional sociology perspective of the adaptation of activity based costing by spanish health [PDF]
Per institutional sociology hospitals will respond to external environmental pressures and adopt Activity-Based-Costing (ABC). This theory overemphasizes conformity and failures to consider the advantages of organizational non-conformance.
IGNACIO URRUTIA
core
Penerapan Metode Activity-Based Costing (ABC) dalam Mengukur Biaya Produksi dan Meningkatkan Efisiensi Operasional [PDF]
The ABC method emerged as a response to the weaknesses of traditional methods, such as the production volume-based costing method. The purpose of this study was to analyze the Application of the Activity-Based Costing (ABC) Method in Measuring Production
Ala, Helda Marlin +4 more
core +1 more source
Versatile vector tools for efficient protein screening across multiple expression systems
A unified vector toolkit enables rapid protein expression screening across E. coli, insect, and mammalian cells. A single primer pair amplifies the target gene, which is inserted into any vector via a standardized interface. This streamlined workflow eliminates repeated cloning steps, accelerating the identification of optimal expression conditions for
Zhimin Zhu +5 more
wiley +1 more source
An institutional sociology perspective of the implementation of activity based costing by Spanish health care institutions [PDF]
According to institutional sociology, hospitals will respond to external environmental pressures and adopt Activity-Based-Costing (ABC). This theory overemphasizes conformity and fails to consider the advantages of organizational non-conformance.
Urrutia, Ignacio, Eriksen, Scott D.
core
Background: Considering the importance and position of the health sector in socio-economic development programs, it is necessary to be aware of the current situation and to recognize its issues and problems.
Hojjat Rahmani +4 more
doaj
Activity-based costing –ABC: literature review
In the 1980, management accounting experience the emergence of a new system: activity-based costing and with it a change of emphasis, the record of information for the valuation of inventories and reporting financial; control of resources ...
Alina Marcela Bustamante Salazar
doaj +1 more source
Directed evolution of enzymes at the crossroads of tradition and innovation
An iterative cycle of data‐driven enzyme optimization comprising four stages: genetic diversification of a template enzyme, expression of protein variants, high‐throughput evaluation, and machine‐learning‐guided redesign of the next variant library.
Maria Tomkova +2 more
wiley +1 more source
Activity-based Management in France: A focus on the information systems department of a bank [PDF]
The aim of the paper is to describe the Activity-based Costing and Management methods applied in France. For that purpose, we use a literature review and a case study. In a first time, we analyse the origins of the methods and their diffusion.
Grégory Wegmann
core

