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International Journal of Hospitality & 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 +2 more
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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 +2 more
openaire +1 more source
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
Journal AWWA, 1998
Activity‐based accounting provides a true measure of services and goods and helps target business processes that need improvement.The water supply industry must respond to the competitive challenges of the current business climate by promoting efficiency and lowering costs.
John L. Eggers, Charles E. Bangert
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Activity‐based accounting provides a true measure of services and goods and helps target business processes that need improvement.The water supply industry must respond to the competitive challenges of the current business climate by promoting efficiency and lowering costs.
John L. Eggers, Charles E. Bangert
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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.).
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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.).
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Time-Driven Activity-Based Costing
SSRN Electronic Journal, 2003In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation.
Robert S, Kaplan, Steven R, Anderson
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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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