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Maintenance cost estimation: application of activity-based costing as a fair estimate method
, 2015Purpose – The purpose of this paper is to present the use of activity-based costing (ABC) approach as an alternative option to the traditional cost accounting system.
A. E. Haroun
semanticscholar +1 more source
Using Activity‐Based Costing in Surgery
AORN Journal, 2004ACTIVITY-BASED COSTING is an accounting technique that allows organizations to determine actual costs associated with their services based on the resources they consume. THIS TECHNIQUE can be used in a variety of ways, including targeting high-cost activities, forecasting financial baselines, and supporting resource allocation.
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Activity-based costing in radiotherapy: the costs of activities
European Journal of Cancer, 2001Katrien Kesteloot +2 more
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Catheterization Laboratory Activity-Based Costing
Circulation: Cardiovascular Interventions, 2021Subhash Banerjee +2 more
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Is Activity Based Costing a Blockbuster?
Research Papers in Economics, 2004Ferreira, Wilder N., Ferreira, Wilder N.
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Activity-based costing (ABC) of quality costs
2002Accounting of quality costs was investigated. Accounting tool for explication quality was ABC technique. This ABC model can be built using almost any business-oriented spreadsheet software. It consisted of a series of single-purpose schedules that integrate to form one large worksheet.
Smoljan, Božo, Mrša, Josipa
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Deciding product mix based on time-driven activity-based costing by mixed integer programming
Journal of Intelligent Manufacturing, 2017Zheng-Yun Wayne Zhuang, Shu-Chin Chang
semanticscholar +1 more source
An introduction to activity‐based costing
Journal of Dental Education, 1996openaire +3 more sources