Results 11 to 20 of about 9,050,478 (245)

An integrated knowledge framework for industrial product-costing. [PDF]

open access: yes, 2009
Product-costing is recognised as being erroneous. This thesis examined the background to this inaccuracy through the undertaking of case studies in a range of industrial contexts, in particular the automotive and aerospace industries.
Mishra, Karen Eileen
core   +7 more sources

Target costing in construction: a comparative study [PDF]

open access: yes, 2014
Target costing is an approach for the development of new products in the automobile industry, aimed at reducing their life-cycle costs while ensuring quality, reliability and other client requirements, by examining all possible ideas for cost reduction ...
Kaushik, Amit   +5 more
core   +3 more sources

Inter-organisational costing approaches: the inhibiting factors [PDF]

open access: yes, 2010
Purpose - The purpose of this paper is to highlight the limitations of current accounting practices in an inter-organisational context; introduce contemporary costing approaches used in inter-organisational costing (IOC) programmes; and identify the ...
Mr. Marko Bastl   +13 more
core   +1 more source

FORMALIZING PRODUCT COST DISTORTION: The Impact of Volume-Related Allocation Bases on Cost Information

open access: yesGadjah Mada International Journal of Business, 2003
The purpose o f this study is to formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC) and the conventional product costing systems.
Johnny Jermias
doaj   +1 more source

Virtual or In-Person Training: Applying Activity-Based Costing in Nursing Education [PDF]

open access: yesInterdisciplinary Journal of Virtual Learning in Medical Sciences, 2021
Background: Cost assessment with modern costing systems can be conducive to the efficiency of education. In this study, activitybased costing was applied to calculate the cost of in-person training for undergraduate nursing students, and to evaluate the ...
Leila Bazrafkan   +3 more
doaj   +1 more source

Harmonization issues in unit costing of service use for multi-country, multi-sectoral health economic evaluations: a scoping review

open access: yesHealth Economics Review, 2022
Background Valuation is a critical part of the costing process in health economic evaluations. However, an overview of specific issues relevant to the European context on harmonizing methodological requirements for the valuation of costs to be used in ...
Claudia Fischer   +3 more
doaj   +1 more source

Economic and Environmental Assessment of Olive Agroforestry Practices in Northern Greece

open access: yesAgriculture, 2022
Preservation and promotion of agroforestry systems entails the ideology for more ecosystem services, additional biodiversity benefits and climate change mitigation.
Emmanouil Tziolas   +4 more
doaj   +1 more source

MANAGEMENT ACCOUNTING AT THE BOUNDARY BETWEEN CLASSICAL AND MODERN [PDF]

open access: yesChallenges of the Knowledge Society, 2014
Deep changes in actual society have transformed management accounting information system in a ”black box”, the most important source of information on socio-economic context.
Andreea Paula DUMITRU, Cristina MATEI
doaj  

Inpatient Case-mix Cost Vs Average Cost for Health Care Services in King Fahd Central Hospital, Saudi Arabia: A Comparative Study

open access: yesInquiry: The Journal of Health Care Organization, Provision, and Financing, 2021
Health care systems aim to deliver high-quality medical care while considering efficient resource usage and cost-effective forms of interventions. Such purposes require scientific tools or mechanisms which aid in cost assessment before the efforts of ...
Asim Mehmood   +4 more
doaj   +1 more source

A Comparative Study of Traditional Costing and Activity – Based Costing in Iran Tractor Forging Co. [PDF]

open access: yesمدیریت بهره وری, 2008
In this Research , Activity-Based Costing (ABC) system was used in the forging company and the similar companies for calculating the cost of the products and also presenting the proper information to help the managers take proper decisions.
Rasool Baradaran Hasanzadeh   +1 more
doaj  

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