Results 21 to 30 of about 5,722 (252)

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

The Comparison of the Cost Price of Services Provided to Diabetic Patients Using Time-Driven Activity-Based Costing and Traditional Methods in Nader Kazemi Shiraz Health Center [PDF]

open access: yesحسابداری سلامت, 2016
Introduction: Time-Driven Activity-Based Costing method is one of the modern methods to calculate the cost price. The aim of this research is to compare the cost price of services provided to diabetic patients using Time-Driven Activity-Based Costing and
M. Mohebbi, Gh. Talebnia
doaj   +1 more source

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   +3 more sources

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

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 costing [PDF]

open access: yesQualitative Research in Accounting & Management, 2017
Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach.
Rúben Silva Barros   +1 more
openaire   +2 more sources

TIME-DRIVEN ACTIVITY-BASED COSTING (TDABC): UMA REVISÃO SISTEMÁTICA DA LITERATURA

open access: yesABCustos, 2022
Este estudo buscou revisar a literatura sobre o método de custeio Time-Driven Activity-Based Costing, de modo a verificar o estado da arte da temática, analisando seu desenvolvimento ao longo dos 16 anos após a primeira publicação de Kaplan e Anderson ...
Pedro Henrique Diehl Cabral   +2 more
doaj   +1 more source

Implementationof time-driven activity-based costing in weaving servicecompany [PDF]

open access: yesScience and Studies of Accounting and Finance: Problems and Perspectives, 2020
The feasibility of the application of the Time-Driven Activity-Based Costing (TDABC) method have been investigated in practice for a while now. However, there has been no research conducted in companies providing weaving services. The object of the research is the implementation of TDABC system.
Klimaitienė, Rūta   +1 more
openaire   +1 more source

PENERAPAN METODE TIME DRIVEN ACTIVITY BASED COSTING (TDABC) DALAM PERHITUNGAN KOS SERVICE PADA BENGKEL HBBA

open access: yesJurnal Akuntansi Universitas Jember, 2020
The purpose of this research is to know the process of calculation cost of service on HBBA Automotive Repair shop using Time Driven Activity Based Costing (TDABC) method.
Mira Ely, Rochman Effendi, Imam Mas'ud
doaj   +1 more source

Implementing Second Generation of costing system and its Impact on Costs Behavior Rationalization/ an Applied Study on the General Firm for the Pharmaceutical Industry and Medical Supplies/ Samarra

open access: yesZanco Journal of Humanity Sciences, 2023
This research aims to verify the possibility of applying the driven-time activity-based cost system as a second generation and one of the modern management accounting methods as an input to determine the unused capacity and rationalize the cost behavior
Hazim Hashim Mohammed   +1 more
doaj   +1 more source

Home - About - Disclaimer - Privacy