Research of the implementation factors of the ABC method in the steel industry of Romania [PDF]
This article describes and analyzes the critical implementation factors of Activity-Based Costing method (ABC) in the Romanian steel industry in case of success or failure. Also, the article presents the successful implementation itinerary of ABC and the
Căpuşneanu, Sorinel/I
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Penentuan Harga Pokok Produksi Cangkul Dengan Pendekatan Metode Abc ( Activity Based Costing) Studi Kasus : “ Di Ud. Citra Produsen Cangkul Di Sentra Industri Cangkul Karangpoh Jatinom Klaten” [PDF]
Semakin berkembangnya dunia industri pada saat ini membuat para pelaku bisnis harus benar-benar bisa mengelola sistem manajemen dengan baik. Disamping untuk mencari keuntungan tetapi itu juga sebagai penentu untuk mempertahankan kelangsungan hidup ...
, Ahmad Kholid Al Ghofari, ST. MT.+2 more
core
Software review: Is there a role for Activity Based Costing (ABC) in database marketing? [PDF]
Shaun Doyle
openalex +1 more source
Cost Evaluation Method for Service Design Based on Activity Based Costing
As our economy matures, customers have begun to demand more services in addition to just industrial products. To address this problem, we require a novel engineering methodology, called Service Engineering (SE). SE aims to create value by combining services and products.
Kimita, K.+3 more
openaire +3 more sources
Deagnostic market feedback attenuates the benefits of ABC for competitive price setting in a heterogeneous market. [PDF]
Activity-Based Costing (ABC) is intended to assist managers to make better pricing decisions than those taken using traditional volume-based cost methods.
Cardinaels, Eddy+2 more
core
Комплексний підхід до вдосконалення управління витратами на підприємствах, що є суб’єктами зовнішньоекономічної діяльності [PDF]
The article examines the opportunities and problems of the implementation of cost management systems (Activity-Based costing, Direct costing, Target costing etc.) and special mechanisms of carrying out and control over the realization of managerial ...
Ковшик, Валентин Ігорович
core
Actual output cost accounting methods: comparative analysis and evolution outlook
Conventional and modern industrial enterprise cost accounting methods: «standard costs», «direct costing», ABC and methods used for managerial accounting are investigated in the article.
doaj
Critérios para aplicação de ABC (Activity Based Costing) na indústria naval [PDF]
Nélio Achão Filho+1 more
openalex +1 more source
PENGARUH ACTIVITY BASED COSTING SYSTEM (ABC SYSTEM) TERHADAP KINERJA PERUSAHAAN DAN DAMPAKNYA PADA KEUNGGULAN BERSAING (Studi Pada PT Bio Farma) [PDF]
ABSTRAK Penelitian ini bertujuan untuk meneliti secara empiris mengenai pengaruh activity based costing system terhadap kinerja perusahaan dan dampaknya pada keunggulan bersaing pada perusahaan Bio Farma (Persero).
WIWIN CAHYANI, 134020256
core
Applying Time-Driven Activity-Based Costing in the ICU Ward of Shariati Hospital of Isfahan Province [PDF]
Introduction: Since determining the revenues of services is based on tarrif, the factor of costs and their method of allocation are the only accessible variable to the hospital managers.
A. Khani, S. Mehrani, E. Ghane
doaj