Results 241 to 250 of about 185,731 (290)
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International Journal of Hospitality and Tourism Administration, 2007
Activity-Based Costing (ABC) has been successfully applied in the manufacturing industry for the last two decades. In this study, a workable ABC model for restaurants was created and tested in a restaurant operation in a western urban area of the United States.
Carola Raab
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Activity-Based Costing (ABC) has been successfully applied in the manufacturing industry for the last two decades. In this study, a workable ABC model for restaurants was created and tested in a restaurant operation in a western urban area of the United States.
Carola Raab
exaly +2 more sources
A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing
Journal of Management Accounting Research, 2014ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally
Hoozée, Sophie, Hansen, Stephen C.
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Cost Control of the Civil Engineering Based on Activity-Based Costing
Advanced Materials Research, 2012In order to solve the current problems of cost management in civil engineering industry by using traditional management accounting systems, an effective method of activity-based costing is presented. Activity-based costing has been suggested as the leading contender method to replace traditional cost accounting systems, since its capability can make ...
Yanhong Liu, Guangling Hu, Qinli Wang
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Work Study, 1992
Presents activity‐based costing as an alternative approach to traditional forms of cost control. Demonstrates how costing of this kind can be used for a number of purposes, for instance product costing, and as a means of analysing and improving business performance.
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Presents activity‐based costing as an alternative approach to traditional forms of cost control. Demonstrates how costing of this kind can be used for a number of purposes, for instance product costing, and as a means of analysing and improving business performance.
+4 more sources
Activity-Based Costing for Hospitals
Health Care Management Review, 1996This article examines the application of activity-based costing to hospitals using current health care practices and procedures such as diagnosis-related groups, patient-activity systems, case management, and critical path analysis.
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Activity based software costing
Computer, 1996The study of software economics is not yet mature. For many years, the lines of code (LOG) metrics has tended to conceal major software cost drivers such as the production of requirements, plans, specifications, manuals, and other paper documents. The advent of function point metrics in the late 1970s allowed us to explore the measurement of such ...
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2007 IEEE International Conference on Exploring Quantifiable IT Yields, 2007
This paper presents an ABC framework for IT processes that combines the Cooper & Kaplan original ABC framework, Jones' standard 25-activity "chart of accounts", and a 'capital charge component'. The framework has been applied with success in a Client situation.
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This paper presents an ABC framework for IT processes that combines the Cooper & Kaplan original ABC framework, Jones' standard 25-activity "chart of accounts", and a 'capital charge component'. The framework has been applied with success in a Client situation.
openaire +1 more source
2014
Τα τελευταία χρόνια η παγκοσμιοποίηση της αγοράς και η αύξηση της έντασης του ανταγωνισμού έχουν οδηγήσει τις επιχειρήσεις στην υιοθέτηση μιας νέας φιλοσοφίας αναφορικά με το σύστημα διοίκησης που εφαρμόζουν και τη διαδικασία παραγωγής που ακολουθούν (διοίκηση ολικής ποιότητας, συστήματα just-in-time, ευέλικτα συστήματα παραγωγής, ρομποτική κ.α.).
openaire +1 more source
Τα τελευταία χρόνια η παγκοσμιοποίηση της αγοράς και η αύξηση της έντασης του ανταγωνισμού έχουν οδηγήσει τις επιχειρήσεις στην υιοθέτηση μιας νέας φιλοσοφίας αναφορικά με το σύστημα διοίκησης που εφαρμόζουν και τη διαδικασία παραγωγής που ακολουθούν (διοίκηση ολικής ποιότητας, συστήματα just-in-time, ευέλικτα συστήματα παραγωγής, ρομποτική κ.α.).
openaire +1 more source