The purpose o f this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC) and the conventional product costing systems.
Johnny Jermias
doaj +1 more source
The ABC-method (Activity-Based Costing) and the transversal organization of enterprises in the steel industry of Romania [PDF]
This article deals with the problem of reorganization of the enterprises in the steel industry in Romania, starting from the general principles identified by experts. The orientation of these principles finally leads to the transformation of the vertical
Căpuşneanu, Sorinel +1 more
core
A multifunctional regenerative composite is constructed by 3D‐printing thermosensitive PNIPAM hydrogel embedded with MPDA@IL‐10 nanoparticles and autologous BMSCs onto antigen‐depleted porcine bone matrix for beagle critical‐sized skull defect reconstruction.
Weihao Lv +16 more
wiley +1 more source
Activity-Based Management principles and implementation opportunities of the ABM system [PDF]
This article describes the principles of Activity-Based Management and treats the implementation stages of it in enterprises from steel industry of Romania. The ABC method becomes the main tool of providing information for the ABM method.
Căpuşneanu, Sorinel/I
core
A longitudinal study of the adoption of an activity-based planning system in the crown prosecution service of England and Wales, United Kingdom [PDF]
Purpose – The purpose of this paper is to explore the adoption of a time-based activity-based costing (ABC) information system in resource planning (ABP) in the Crown Prosecution Service (CPS) of England and Wales, a public service organisation in the ...
Liu, Lana +5 more
core +1 more source
Robust Stitching Interface and Deep Learning Empowered Hydrogel Human‐Machine Interface
A molecular design strategy is presented that exploits synergistic carboxylate anion–quaternary ammonium interactions to simultaneously strengthen the hydrogel–PET interface and the bulk hydrogel network. Integrated with deep learning signal processing, the stable hydrogel–PET interface enables consistent signal acquisition and reliable human‐machine ...
Hao Dong +11 more
wiley +1 more source
Cost Measurement in Laparoscopic Surgery: Results from an Activity-Based Costing Application [PDF]
Activity Based Costing (ABC) techniques are designed to support advanced cost analysis in different organizations. Centred on organization activities and processes, it provides more accurate cost information on cost objects using appropriate cost drivers
Cinquini, Lino +3 more
core +2 more sources
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
Neuromorphic Devices and Computing for Sensing, Memory, and Control
This review introduces neuromorphic devices made from diverse materials. These devices mimic neuronal functions and architectures and, when integrated with artificial or biological computing, can form closed loops with neurons for pressure, optical, acoustic, and biochemical sensing and modulation.
Zhengguang Zhu +2 more
wiley +1 more source
Computationally Evidence‐Grounded Sequence‐First Design of Peptide Binders
BOND‐PEP enables controllable, sequence‐first peptide binder design by grounding generation in binding evidence retrieved for each target. It uses topology‐conditioned message passing to integrate relevant peptide examples with the target protein sequence, forming a residue‐level representation that guides the generation of diverse, target‐specific ...
Wenze Ding
wiley +1 more source

