Results 21 to 30 of about 622 (131)

TIME-DRIVEN ACTIVITY-BASED COSTING DALAM PENETAPAN HAR-GA POKOK SEWA KAMAR DAN PROFITABILITAS PELANGGAN PADA HOTEL BINTANG 2 DAN 3

Jurnal Akuntansi Kontemporer, 2012
Hospitality businesses are growing so fast today, therefore a company needs accurate cost information for management’s deci-sion making. The traditional and ABC method’s shortcoming had led expertise to develop a better cost calculation method, Time ...
Irene Kristanti Linggardjaja, Jesica Handoko, Ariston Oki   +2 more
doaj   +1 more source

Costeo basado en el tiempo invertido por actividad para servicios de tomografía

Costos y Gestión, 2023
A través del costeo basado en el tiempo invertido por actividad y de la asignación de costos se utiliza el tiempo como inductor de la actividad, y bajo la premisa de que la capacidad práctica no puede ser igual a la capacidad teórica, se desarrolla el ...
Zumitha Magalhy Condori Suca, Nataly Galán Chanamé, Rafael Romero-Carazas, David Hugo Bernedo-Moreira   +3 more
doaj   +1 more source

CUSTEIO BASEADO EM ATIVIDADE E TEMPO (TDABC): UM ESTUDO DE CASO EM EMPRESA DE MÉDIO PORTE DO SETOR DE ERVA-MATE

Revista UNEMAT de Contabilidade, 2019
O Time-Driven Activity-Based costing (TDABC) configura-se como um mecanismo capaz de promover vantagem competitiva às empresas. Deste modo, este estudo tem como objetivo aplicar um projeto piloto da implantação do TDABC em uma empresa de médio porte do ...
ARTHUR METZDORF, ALICE MUNZ FERNANDES, ANGELA ROZANE LEAL DE SOUZA   +2 more
doaj   +1 more source

Achieving self-sustainability of service delivery in an eye care program in Madagascar using time-driven activity based costing

BMC Health Services Research, 2020
Background In the absence of adequate and reliable external funding, eye care programs in developing countries need a high level of financial self-sustainability for maintenance and growth.
Philippe Rakotondrajoa, Tantely Rakotomamonjy, Randrianaivo Jean Baptiste, Lisa Demers, Peter Kileo, Michele Anholt, Jaafar Aghajanian, Ken Bassett   +7 more
doaj   +1 more source

Time-Driven Activity-Based Costing Systems for Marketing Decisions

Studies in Business and Economics, 2019
The activity-based costing (ABC) systems emerged as a management accounting innovation in the mid-1980s in response to dissatisfaction with traditional management accounting techniques and heightened international competition.
Park Yonpae, Jung Sungwoo, Jahmani Yousef   +2 more
doaj   +1 more source

COST AND PRODUCTIVITY ANALYSIS OF THE MANUFACTURING INDUSTRY USING TDABC & MOST

South African Journal of Industrial Engineering, 2019
Costing is important for manufacturing industries. Large methods of costing have evolved over time. Recently, the time-driven activity- based costing (TDABC) system has gained importance and application.
Ganorkar, Ashwin Bhimrao, Lakhe, Ramesh R. , Agrawal, Kamalkishor N.   +2 more
doaj   +1 more source

Product value analysis on customized product based on pleasurable design and time-driven activity-based costing in food industry

Cogent Business & Management, 2020
The application of mass customization in the food industry requires an appropriate system design to meet the customers’ needs and wants. One of the systems is the modularization concept for product design.
Endang Retno Wedowati, Moses Laksono Singgih, I Ketut Gunarta   +2 more
doaj   +1 more source

توظيف تقنية التكاليف على أساس الأنشطة الموجهة بالوقت TDABC لتحسين الكفاءة الإنتاجية–دراسة تطبيقية في معمل اطارات الديوانية

مجلة الغري للعلوم الاقتصادية والادارية
متميزون بالبحث عن هدفهم في تسليط الضوء على تقنية التكاليف على أساس الشركة المشهورة بالوقت TDABC وبيان دورها في تحسين تنوع العناصر الاقتصادية، اذ تنوع البحث في عدم الاساليب التقليدية التقليدية المطبقة من مواكبة استمرارية البيئة الصناعية والممثلة في إدارة
رعد عبد مسلم حريجه , ميثم نعمه عبيد العبدلي, ثامر صالح عيدان   +2 more
doaj   +1 more source

Software para Utilização do Custeio Baseado em Atividades e Tempo (Tdabc) Em Cooperativa de Crédito

Revista de Gestão e Organizações Cooperativas, 2018
Relata estudo de caso acerca da elaboração de software para utilização do Custeio Baseado em Atividades e Tempo (TDABC) com objetivo de apurar os custos das atividades executadas em uma cooperativa de crédito.
Evandro Bonetti, Rodney Wernke, Antonio Zanin   +2 more
doaj   +1 more source

The true cost of red cell transfusion for patients with myelodysplastic syndromes: A time‐driven activity‐based costing study

British Journal of Haematology, EarlyView.
Summary Patients with myelodysplastic syndromes (MDS) often require red blood cell (RBC) transfusion. However, the true cost of RBC transfusion, beyond the acquisition cost of the unit, is poorly defined. We conducted a prospective time‐driven activity‐based costing study at a large Australian university teaching hospital.
Allison Mo, Helen Haysom, Alayna Carrandi, Sara Carrillo de Albornoz, Jessica Guglielmino, Kylie Rushford, Amanda Ellison, Dan Andrew, Angelene Jesurajah, Erin Hu, Philomina Banahene, Loo Sin Hoo, Alisa M. Higgins, Jake Shortt, Erica M. Wood, Zoe K. McQuilten   +15 more
wiley   +1 more source