Understanding Management Accounting Changes in a Family-Owned Company: A Greek Case Study [PDF]
This study seeks to understand the changes to management accounting controls in a large Greek company in the context of the rapidly changing socio-economic environment. The paper investigates the case of FA (here anonymised), a Greek dairy company, as it
Ashraf, J, Konstantinidis, S, Uddin, S
core
FAILURE COSTS IN TRADITIONAL COST ACCOUNTING [PDF]
openaire +1 more source
The changing perception in the artefacts used in the design practice through BIM adoption [PDF]
When CAD (Computer Aided Design) was generally adopted in the early 1990’s, the hand drawn process was replaced with the CAD drawing but the nature of the artefacts / deliverables and the exchanges of information between disciplines remained ...
Arayici, Y +3 more
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Implementation of Activity Based Costing (ABC) System to Determine the Cost of Goods Manufactured (Case Study at Pg. Kebon Agung Malang) [PDF]
This research aims to clarify the calculation of the cost of traditional accounting in determining cost of goods manufactured and explains the application of the calculation of Activity Based Costing System (ABC system) in determining cost of goods ...
Oliviatie, F. (Farah)
core
A review of the activitybased costing system in management accounting and its behavioral considerations [PDF]
This study is designed to investigate the behavioral implications of "Activity-Based Costing" (ABC) in managerial accounting. The objective of the paper is to distinguish the major differences that exist between the ABC and other traditional costing ...
دکتر محمد نمازی
doaj
ACTIVITY BASED COST FROM THE PERSPECTIVE OF COMPETITIVE ADVANTAGE [PDF]
Activity-Based Costing (ABC) is a methodology that measures the cost and performance of activities, resources, and cost objects such as products and services to provide more accurate cost information for managerial decision making.
Cristiana BOGDANOIU
core
METHOD TIME DRIVEN ACTIVITY BASED COSTING – LITERATURE REVIEW [PDF]
This article presents a literature review of the method Time Driven Activity Based Costing, like an instrument to better assignment of costs to activities and their comparison with antecedent method Activity Based Costing.
Oleg DEJNEGA
core
A data-driven life cycle cost model for tender evaluation of metro pantograph carbon strips. [PDF]
Liu J, Wu C.
europepmc +1 more source
A Time-Driven Activity-Based Costing Analysis of Minor Hand Procedure Room Utilization at a Single Military Institution. [PDF]
Serhan KA +3 more
europepmc +1 more source
Modern management accounting practices have posed challenges for global manufacturing companies, particularly in the transition from traditional to strategic methods.
Yusuf Alabi Olumoh
doaj

