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The activity-based cost

open access: yesPensamiento Crítico, 2014
When a company produces for the market more than one product should allocate Indirect Costs Manufacturing (ICM) in the best possible way to these products. The activity-based cost system, also called ABC system allows each product ICM more realistically apply.
openaire   +1 more source

Activity-based cost estimation in a push/pull advanced manufacturing system

open access: bronze, 2003
Mustafa Özbayrak   +2 more
openalex   +1 more source

Time-driven Activity-based Costing More Accurately Reflects Costs in Arthroplasty Surgery

open access: yesClinical Orthopaedics and Related Research, 2016
Sina Akhavan, Lorrayne Ward, K. Bozic
semanticscholar   +1 more source

Time-driven activity-based costing for a library acquisition process: A case study in a Belgian University [PDF]

open access: green, 2010
Kristof Stouthuysen   +3 more
openalex   +1 more source

Activity-Based Management principles and implementation opportunities of the ABM system [PDF]

open access: yes
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   +1 more source

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