Results 1 to 10 of about 23,864 (118)
International Journal of Engineering Business Management, 2020 This study aims to investigate how the use of cyber-physical production systems (CPPS) in small manufacturing firms can facilitate the implementation of the activity-based costing (ABC) method in calculating production costs, thereby increasing the ...
Giancarlo Nota +3 more
doaj +2 more sources
A unified global costing framework catalyzes strategic investment in rice breeding. [PDF]
Front Plant SciAccelerating research investment and breeding innovation is critical to strengthening food system resilience and tackling the escalating food crisis across the Global South.
Katiyar SK +11 more
europepmc +2 more sources
A Stochastic Approach for Product Costing in Manufacturing Processes
Mathematics, 2021 Nowadays, manufacturing companies are characterized by complex systems with multiple products being manufactured in multiple assembly lines. In such situations, traditional costing systems based on deterministic cost models cannot be used.
Paulo Afonso +4 more
doaj +1 more source
The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)
CECCAR Business Review, 2022 While several studies have been conducted regarding the impact of Activity-based costing (ABC) system on the financial performance of a firm, to a larger extent they were focused on large enterprises who are mainly established in developed economies ...
Anthony MWILA +2 more
doaj +1 more source
The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)
CECCAR Business Review, 2022 While several studies have been conducted regarding the impact of Activity-based costing (ABC) system on the financial performance of a firm, to a larger extent they were focused on large enterprises who are mainly established in developed economies ...
Anthony MWILA +2 more
doaj +1 more source
Cost of Ownership of Spare Parts under Uncertainty: Integrating Reliability and Costs
Mathematics, 2023 In capital-intensive organizations, decisions regarding capital costs play an important role due to the significant amount of investment required and the expected return on investment.
Orlando Durán +3 more
doaj +1 more source
Accounting and Auditing of Costs and Costing of Military Products during Martial Law and Post-War Reconstruction: Institutional Aspect [PDF]
Облік і фінансиThe war in Ukraine has revived the discussion on the institutionalization of accounting and auditing and the social and political nature of accounting data generated by the accounting system of an enterprise.
Viktoria Yatsenko
doaj +1 more source
Micro-costing in health and medicine: a critical appraisal
Health Economics Review, 2021 Background Concerns about rising health care costs require rigorous economic study to inform clinical and policy decision-making. Micro-costing is a cost estimation methodology employing detailed resource utilization and unit cost data to generate ...
Xiao Xu +2 more
doaj +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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Revista de Administração Pública, 2010 Este artigo apresenta a experiência de implantação da metodologia de custos baseada em atividades (ABC) do Hospital das Clínicas da Faculdade de Medicina de Ribeirão Preto da Universidade de São Paulo, por meio de um estudo de caso, num período de cinco ...
Carlos Alberto Grespan Bonacim +1 more
doaj +1 more source