Results 21 to 30 of about 1,990 (166)

Individual cost accounting in the management of medical organizations

open access: yesФармакоэкономика, 2019
In the modern economic conditions, the rational planning of costs and the complex process optimization are essential requirements to all organizations.
I. A. Zheleznyakova   +2 more
doaj   +1 more source

TDABC FOR A MANUFACTURING ENVIRONMENT: A CASE STUDY

open access: yes, 2021
Costing system is an essential part of a company. Determining the accurate cost of a product or service is extremely important for the profitability and performance of a company.
Agrawalc, Kamalkishor N.   +2 more
core   +1 more source

Increasing Operational Capacity and Reducing Costs of Rituximab Administration: A Costing Analysis

open access: yesACR Open Rheumatology, Volume 2, Issue 5, Page 261-268, May 2020., 2020
Objective Originator intravenous rituximab is an important rheumatology treatment but is costly, and administration requires several hours. Because biosimilar rituximab may cost less and subcutaneous rituximab requires a shorter visit, both may reduce costs and increase treatment capacity (infusions per year).
Zachary S. Wallace   +5 more
wiley   +1 more source

Improving Library Management by Using Cost Analysis Tools: A Case Study for Cataloguing Processes

open access: yesLiber Quarterly: The Journal of European Research Libraries, 2014
TTDABC is a relatively new costing management technique, initially developed for manufacturing processes, which is gaining attention in libraries. This is because TDABC is a fast and simple method that only requires two parameters, an estimation of time
Lorena Siguenza-Guzman   +2 more
doaj   +1 more source

The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia

open access: yesBinus Business Review, 2020
The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups.
Dewi Fitriasari, Naoko Kawahara
doaj   +1 more source

Innovación en gestión de costes: del ABC al TDABC [PDF]

open access: yes, 2011
Este artículo analiza la aplicabilidad del método Time-driven activity-based costing (TDABC) en la empresa industrial. En las últimas décadas, las empresas que han adoptado innovaciones en la gestión de la producción (por ejemplo, lean manufacturing) han
Ruiz de Arbulo López, Patxi   +2 more
core   +1 more source

TDABC sebagai Strategi Akuntansi Manajemen terhadap Kinerja Rumah Sakit: Suatu Kajian Literatur

open access: yesJurnal Proaksi
Tujuan Utama - menganalisis secara sistematis pengaruh Strategi Akuntansi Manajemen (SAM) terhadap kinerja rumah sakit secara nasional dan global. Metode - Metode yang digunakan adalah Literature Review terhadap publikasi ilmiah tahun 2018-2025 melalui 4
Tuti Setiatin   +5 more
doaj   +1 more source

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

open access: yesJurnal 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   +2 more
doaj   +1 more source

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

open access: yesCostos 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   +3 more
doaj   +1 more source

Time-Driven Activity-Based Costing Systems for Marketing Decisions

open access: yesStudies 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   +2 more
doaj   +1 more source

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