Results 11 to 20 of about 37,226,459 (242)

Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?

open access: yesEvidence Based Library and Information Practice, 2011
Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of ...
Kate-Riin Kont, Signe Jantson
doaj   +4 more sources

Profitability of Industrial Product Service Systems (IPS²) – Estimating Price Floor and Price Ceiling of Innovative Problem Solutions [PDF]

open access: yes, 2009
Organised by: Cranfield UniversityCompanies from industrialised nations are faced with the threat of competition from low-cost countries. We suggest Industrial Product Service Systems (IPS²) as a possible answer.
Strotmann, W.-C.   +4 more
core   +7 more sources

Time-Driven Activity-Based Costing and Its Use in Health Economic Analysis: A Systematic Literature Review. [PDF]

open access: yesAppl Health Econ Health Policy
Time-Driven Activity-Based Costing and Its Use in Health Economic Analysis: A Systematic Literature ...
Shakya S   +4 more
europepmc   +2 more sources

Time-Driven Activity-Based Costing of Prosthetic Dental Treatment

open access: yesEuropean Annals of Dental Sciences, 2023
Purpose: Health systems worldwide have sustainability concerns due to rising demand and healthcare services costs. Value-based healthcare (VBHC) may solve all sustainability challenges by improving health outcomes.
Hakan Kaçak
doaj   +1 more source

KINERJA UMKM DI KABUPATEN JEMBER : STUDI EMPIRIS SEBELUM DAN SESUDH PENERAPAN METODE TIME-DRIVEN ACTIVITY-BASED COSTING

open access: yesJurnal Riset Akuntansi dan Bisnis Airlangga, 2020
Penelitian ini bertujuan untuk menguji perbedaan kinerja UMKM sebelum dan sesudah menerapkan metode Time Driven Activity-Based Costing di Kabupaten Jember.
Deddy Kurniawansyah
doaj   +1 more source

Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment

open access: yesTIJAB (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
doaj   +1 more source

A pragmatic method for costing implementation strategies using time-driven activity-based costing

open access: yesImplementation Science, 2020
Background Implementation strategies increase the adoption of evidence-based practices, but they require resources. Although information about implementation costs is critical for decision-makers with budget constraints, cost information is not typically
Zuleyha Cidav   +5 more
doaj   +1 more source

Time-Driven Activity-Based Cost Expansion Model [PDF]

open access: yesJournal of Engineering, Project, and Production Management, 2022
The classic Cost-Volume-Profit (CVP) model cannot meet the needs of accurate decision-making under the new cost structure, and the time-driven activity-based costing can accurately and timely respond to rising overhead costs through accurate ...
Lihui Zhao, Zihui Yang
doaj   +1 more source

Integration of Mahalanobis-Taguchi System and Time-Driven Activity-Based Costing in a Production Environment

open access: yesApplied Sciences, 2023
System integration is the act of combining numerous distinct subsystems into one bigger system that allows the subsystems to work together. The integrated system removes necessity of repeating operations.
Sri Nur Areena Mohd Zaini   +4 more
doaj   +1 more source

ANÁLISE DA PERCEPÇÃO DOS DOCENTES QUANTO AOS MÉTODOS BASEADOS EM ATIVIDADES

open access: yesRevista Ambiente Contábil, 2018
Este estudo buscou analisar a percepção dos docentes e pesquisadores brasileiros quanto aos métodos baseados em atividades. Para tanto, foi realizada uma survey com 34 docentes e pesquisadores especialistas em custos dos programas de pós-graduação em ...
Márcio Provenzano   +4 more
doaj   +1 more source

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