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A state-of-art review on activity-based costing [PDF]
Accounting, 2017 Activity-based costing (ABC) is a method, which identifies activities in a firm and assigns the expenses of each activity with resources to all products and services based on the real consumption by each.
Tahereh Khodadadzadeh
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Penerapan Activity Based Costing untuk Meningkatkan Profitabilitas Perusahaan
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 This study aims to analyze how Activity Based Costing can improve a company’s profitability. This study employed a qualitative method with a case study approach. The study collected primary data through interviews, secondary data taken from cost of goods
Yulia Audina, Utami Puji Lestari
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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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Breast Cancer: Value-Based Healthcare, Costs and Financing
Acta Médica Portuguesa, 2017 Introduction: Breast cancer is the second most common oncological disease worldwide. To analyse the new disease specific funding programme (breast cancer) implemented at the Francisco Gentil Portuguese Institute of Oncology, Lisbon Center (Instituto ...
Ana Harfouche +6 more
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ANÁLISE DA PERCEPÇÃO DOS DOCENTES QUANTO AOS MÉTODOS BASEADOS EM ATIVIDADES
Revista Ambiente Contábil, 2018 Este estudo buscou analisar a percepção dos docentes e pesquisadores brasileiros quanto aos métodos baseados em atividades. Para tanto, foi realizada uma survey com 34 docentes e pesquisadores especialistas em custos dos programas de pós-graduação em ...
Márcio Provenzano +4 more
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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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Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment
TIJAB (The International Journal of Applied Business), 2018 The purpose of this article is to explore activity-based costing with its derivative, that is time-driven activity-based costing and fuzzy time-driven activity-based costing via some relevant researches and observe significance of this systems in ...
Tito IM. Rahman Hakim
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Time-driven activity based costing: a comparative study with the activity based costing
GEPROS: Gestão da Produção, Operações e Sistemas, 2017 The activity-based costing (ABC) emerged in the 1980s to meet the new necessities of cost information facing companies, the result of continuous changes in the business environment.
Marina Battistella Luna +1 more
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Peningkatan Efisiensi Biaya Melalui Activity Based Management
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen, 2023 This research aims to analize cost efficiency enhancement through implementation of Activity Based Management. The data of this research are collected by observation, interview and documentation.
Fatimah Annisa, Agus Arief Santoso
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Comparing the Cost of Services Provided by Oncology Ward Using Traditional Costing and Activity-Based Costing (A Case Study: Tohid Hospital of Kurdistan) [PDF]
حسابداری سلامت, 2018 Introduction: Due to rising costs and resources constraints, it is required to consider all activities and costs for calculating the cost of services provided, particularly in hospitals.
M. Zaheri, P. Amini, Z. Meshkani
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