Results 11 to 20 of about 26,839,102 (250)
Buhalterinės Apskaitos Teorija ir Praktika, 2023 Every enterprise seeks to determine as accurately as possible the cost of the products or services it produces. The allocation of indirect costs causes considerable difficulties in this process.
Ermina Liubinaitė, Ieva Lipskytė
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El Dinar, 2018 The research purpose is to find out extent to which the application of actifity based costing (ABC) as an auxiliary apparatus management in order to the tariff is service inpatient ward to increase a competitive advantage in the hospital.
Astari Mei Neni
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Time-Driven Activity-Based Costing [PDF]
MAB, 2008 De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei ...
Michael Corbey
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Application of activity - based costing in companies in Poland
Comparative Economic Research, 2010 The purpose of this paper is to explore the application of activity-based costing in companies in Poland, and more specifically, to analyse problems In ABC implementation, the structure of ABC systems and the ways in which ABC information is used ...
Tomasz Wnuk-Pel
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An Analysis of the Romanian General Accounting Plan. Opportunities for Adaptation to the Activity-Based Costing (ABC) Method [PDF]
Theoretical and Applied Economics, 2008 In this article, we analyze the causes that have led to the improvement of the Romanian general accounting plan according to the Activity- Based Costing (ABC) method.
Sorinel Capusneanu, Irina-Alina Preda
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Implementation of an Activity Based Costing System (ABC)
Finance, Markets and Valuation, 2018 Research has been presented on the application of activity-based cost (ABC) in the manufacturing and service industries in the agricultural sector, which examines recent advances in cost accounting methods with special reference to the application of ...
Rodríguez Manay, Luis Oswaldo +2 more
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Evidence 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
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Journal of Global Health Economics and Policy, 2021 # Background This study is a systematic literature review of HIV, nutrition, and primary care activity-based costing (ABC) studies conducted in low- and middle-income countries. ABC studies are critical for understanding the quantities and unit costs of
Diana Bowser +3 more
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Jurnal Ilmiah Akuntansi, 2018 ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan tarif jasa dengan menggunakan Activity Based Costing System (ABC) serta implikasinya terhadap pendapatan rawat inap pada RSUD Kabupaten Buleleng.
I Gd Nandra Hary Wiguna
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Keberlanjutan, 2017 With the Activity Based Costing (ABC) system, it will improve the existing deficiencies in the conventional system in terms of as a basis for managers in decision making.
Septi - Wifasari
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