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A pragmatic method for costing implementation strategies using time-driven activity-based costing
Implementation Science, 2020 Background Implementation strategies increase the adoption of evidence-based practices, but they require resources. Although information about implementation costs is critical for decision-makers with budget constraints, cost information is not typically
Zuleyha Cidav +5 more
semanticscholar +1 more source
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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Activity Based Costing around the World: Adoption, Implementation, Outcomes and Criticism
Journal of Accounting and Finance in Emerging Economies, 2020 The purpose of this article is to provide systematic and critical literature review of studies related to activity-based costing around the world. The literature review covers articles from developed and developing countries and is organised to provide ...
M. Alsayegh
semanticscholar +1 more source
Journal of Modern Manufacturing Systems and Technology, 2020 By the 1980s, Traditional Cost Accounting (TCA) is no longer reflecting the current economic reality due to distorted information about the profitability of their orders, products, and customers.
N. F. Zamrud, M. Y. Abu
semanticscholar +1 more source
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
doaj +1 more source
INTEGRASI ACTIVITY BASED COSTING DALAM TARGET COSTING
Jurnal Ilmiah Akuntansi dan Bisnis, 2006 -
KOMANG AYU KRISNADEWI
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Materials Requirement Planning with the Use of Activity Based Costing
, 2020 One of the rationalization areas is the material supply process. New tasks of material supply are: integration of supply with the operation of the entire system, especially at the product design stage, effective use of material resources, reduction of ...
D. Więcek, D. Wiecek, Ľ. Dulina
semanticscholar +1 more source
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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Quality cost in bus operations based on activity-based costing [PDF]
Proceedings of the Institution of Civil Engineers - Transport, 2016 The study of service quality and its implication for transport contracts has several approaches in research and practical applications, where the main emphasis is the consideration of quality from the user's point of view, thus obtaining a customer satisfaction index as a measurement of the overall quality with no further implications for service ...
García Pastor, Antonio +2 more
openaire +3 more sources