Results 1 to 10 of about 14,584 (302)

How Traditional Costing Methods Hinder the Development of Modular Product Architectures

Applied Sciences
This study investigates how traditional costing methods hinder the development of modular product architectures. A structured literature review identifies the gap between Management Accounting (MA) and Innovation and Operations Management (IOM ...
Morten Nørgaard, Jakob Meinertz Grønvald, Carsten Keinicke Fjord Christensen, Niels Henrik Mortensen   +3 more
doaj   +1 more source

Penerapan Activity Based Costing (ABC) System Dalam Penghitungan Profitabilitas Produk

Jurnal Akuntansi, 2012
PT "X" is one of the companies working in the field of footwear products in the form in which women work shoes and slippers women marketed in the domestic market.
Riki Martusa, Yoanes Dicky
doaj   +1 more source

Implementasi Penentuan Harga Pokok Produksi dengan Metode Full Costing dan Activity Based Costing di UMKM Pabrik Krupuk Poli UD. Bhakti Rantani Sumenep

Jurnal Multidisiplin Ibrahimy
Not a few MSMEs use traditional methods in determining product prices, so that the profits achieved are felt to have not met the aspect of justice. What they express is that the important thing is not to lose.
Nihayatut Tasliyah, Yulissaroh Yulissaroh, Khoirul Anwar   +2 more
doaj   +1 more source

Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico

Estudios Gerenciales, 2014
Small and medium-sized firms (SMEs) face serious challenges in order to be competitive, and they need to develop strategies enabling them to control their costs.
Martha Ríos-Manríquez, Clara I. Muñoz Colomina, M. Lourdes Rodríguez-Vilariño Pastor   +2 more
doaj   +1 more source

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

Evidence 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   +1 more source

A Novel, Low-Cost Alternative to Traditional Glaucoma Surgeries

Translational Vision Science & Technology
To investigate the real-world efficacy of a novel, low-cost glaucoma drainage device in canine and human patients.A retrospective case series of 17 eyes in 14 canines and one eye of a human patient who each underwent novel drainage device implantation is described.
Kong, Cheng F., Yek, John, Clegg, Philippa, Graham, Kathleen, Gupta, Rohan, Boughton, Philip, Billson, Mark, White, Andrew   +7 more
openaire   +2 more sources

Evaluating the Use of the Activity Based Costing Method in the Construction Industry in the V4 Countries

International Journal of Industrial Engineering and Management, 2019
This paper evaluates the situation regarding the use of the Activity Based Costing calculation method in the sphere of industry construction in the V4 countries at the present time.
Lenka Hudáková Stašová
doaj   +1 more source

ANALISIS PENERAPAN METODE ACTIVITY BASED COSTING DALAM PENENTUAN HARGA POKOK PRODUKSI

Riset Akuntansi
This study is a case study conducted at Pia AE Jaya Factory in Batu City, aiming to calculate the cost of production using the Activity-Based Costing (ABC) method and to analyze its differences from the traditional method.
Suprihadi Suprihadi, Tria Oktaviana
doaj   +1 more source

Cost-effectiveness analysis: comparison of traditional

, 2007
Este é um estudo de custo-efetividade da provisão da Atenção Básica por meio de duas alternativas de modelos de Atenção Básica . o modelo .tradicional. e o Programa de Saúde da Família. Em um primeiro momento, é feita a discussão teórica sobre avaliação econômica, explicitando toda a sua complexidade e, em um segundo, é realizado um estudo de caso no ...
Castro, Janice Dornelles de, Rocha, Vanessa da, Pinto, Silvia   +2 more
openaire   +1 more source

FAILURE COSTS IN TRADITIONAL COST ACCOUNTING [PDF]

Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia, 2017
openaire   +1 more source