Results 71 to 80 of about 3,559,336 (276)

The importance of activity-based costing method (ABC) In Romania's business environment changes [PDF]

open access: yes
The purpose of this paper is to present the importance of Activity-Based Costing method (ABC) in Romania's business environment changes. We analyzed the possibilities to adapt to a modern management accounting method and managerial accounting ...
Barbu, Cristian Marian   +2 more
core   +1 more source

Assessing the Actual Cost of Femoral and Forearm Fracture Surgery Using Activity-Based Costing Approach

open access: yesبیمارستان, 2019
Background: Femoral fracture surgery is one of the most common and expensive surgical procedures and forearm fracture surgery is common performed by Ilam Imam Khomeini Therapeutic Center.
Aboulghasem pourreza   +4 more
doaj  

PENERAPAN METODE ACTIVITY BASED COSTING UNTUK MENENTUKAN HARGA POKOK PRODUKSI

open access: yes, 2017
This study aims to determine the calculation of the cost of production by using Activity Based Costing in PD ADI ANUGRAH Tanjungpinang on both the company's products they are jerky cuttlefish dry fish jerky (lome), which was originally PD ADI ANUGRAH ...
Hendy Satria
semanticscholar   +1 more source

Vendor selection and evaluation : an activity based costing appoach. [PDF]

open access: yes
In this paper we propose an Activity Based Costing approach for vendor selection and evaluation. This system allows us to compute total costs caused by a supplier in a firm's production process, thereby increasing the objectivity in the selection process.
Konings, Joep, Roodhooft, Filip
core  

Penerapan Activity Based Costing System Dalam Perhitungan Profitabilitas Produk Pada Ud. Niaga Bakti [PDF]

open access: yes, 2015
The Charge imposition of factory overhead based on traditional systems often cause distorted costs. One of efforts to overcome these distortions fees is with charging the costs factory overhead by the activity based costing.
Anam, K. (Khairul), Aulia, F. U. (Fena)
core   +3 more sources

Cost Measurement in Laparoscopic Surgery: Results from an Activity-Based Costing Application [PDF]

open access: yes
Activity Based Costing (ABC) techniques are designed to support advanced cost analysis in different organizations. Centred on organization activities and processes, it provides more accurate cost information on cost objects using appropriate cost drivers
Campanale, Cristina   +3 more
core   +4 more sources

Activity-based costing –ABC: literature review

open access: yesRevista CEA, 2015
In the 1980, management accounting experience the emergence of a new system: activity-based costing and with it a change of emphasis, the record of information for the valuation of inventories and reporting financial; control of resources ...
Alina Marcela Bustamante Salazar
doaj   +1 more source

Application of the Activity-Based Costing Method for Unit-Cost Calculation in a Hospital

open access: yesGlobal Journal of Health Science, 2015
Background: Choosing an appropriate accounting system for hospital has always been a challenge for hospital managers. Traditional cost system (TCS) causes cost distortions in hospital.
Mahdi Javid   +4 more
semanticscholar   +1 more source

Metode Activity Based Costing Pada Perusahaan Meubel ( Studi Kasus UD Putra Bahari ) [PDF]

open access: yes, 2017
Penelitian ini mempunyai tiga tujuan utama. Pertama, untuk mengetahui perhitungan Harga Pokok Produksi dengan metode tradisional yang digunakan oleh perusahaan. Kedua, untuk mengetahui perhitungan Harga Pokok Produksi dengan Activity Based Costing System.
MOHAMAD, BAYU KRISNA
core  

Evaluation of the cost price of conventional laboratory services in the selected hospital of Tehran University of Medical Sciences and its comparison with the tariffs approved by the Ministry of Health and Medical Education in 2019

open access: yesبیمارستان, 2020
Background: Considering the importance and position of the health sector in socio-economic development programs, it is necessary to be aware of the current situation and to recognize its issues and problems.
Hojjat Rahmani   +4 more
doaj  

Home - About - Disclaimer - Privacy