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The “Evils” of Traditional Cost Accounting (DRAFT)
2018Traditional cost accounting lost its relevance, and those who use it for decision-making may cause damages to their organizations. Traditional cost accounting is no longer valid because of the changes in healthcare cost structures and changes in the competitive environment. The chapter shows that the assumptions of traditional cost accounting that were
Boaz Ronen +2 more
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Material flow cost accounting in the light of the traditional cost accounting
uwf UmweltWirtschaftsForum, 2017This article aims at resolving controversies on the role of material flow cost accounting in traditional cost accounting. To this end, we elaborate its complementary use in cost accounting, cost management, and other management areas and thereby highlight its interdisciplinary and attention focusing character.
Edeltraud Guenther +3 more
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Low-Cost Housing: The New England Tradition
The New England Quarterly, 1941N O other purely domestic problem is more insistently hammered into the public consciousness today than the question of low-cost housing. Yet in all present-day discussion of the matter one aspect is invariably forgotten. Nobody seems to remember that whatever else it may be, the building of low-cost housing is an American achievement of long standing.
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Prostate cancer cost-of-care and evaluation of traditional cost control measures.
Journal of Clinical Oncology, 2019163 Background: In the current era of rapid advances in cancer care, economic burden of these treatments is becoming increasingly apparent. Measures taken by Centers for Medicare & Medicaid Services (CMS) such as closely monitoring length of inpatient stay might be inadequate in their goal to curtail costs.
Dhruv Bansal, John Wong
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Activity Based Costing versus Traditional Technique
Ovidius University Annals, Economic Sciences Series, 2011One of the current methods of management is Activity-Based Costing (ABC), method that allows the company to understand more clearly how and on what activity/product profit is achieved. In essence, the method involves identifying all specific activities of a product or service and distribution expenses to achieve them with greater accuracy than with ...
Dragomirescu Simona Elena +1 more
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Consumer cost differences for traditional and Internet markets
Internet Research, 1999In this paper we address research issues related to the economics of electronic, Internet‐based markets. First, what are the consumer cost‐based differences for traditional and electronic markets? Second, what revenue implications does increased electronic market utilization have for sellers and transaction intermediaries? Based on an empirical, survey‐
Troy J. Strader, Michael J. Shaw
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Cost-tolerance relationships for non-traditional machining processes
The International Journal of Advanced Manufacturing Technology, 1997In recent years, non-traditional machining processes have been growing in popularity and their applications have continued to increase. However, very limited research work has been carried out to investigate their economic implications on tolerance allocation.
S. H. Yeo +3 more
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2013
In the reason of the deficiencies in their own areas, traditional costing methods cannot accurately measure the cost of logistics. It urgently asks us to find new methods to measure logistics cost accurately and effectively. The application of activity-based costing to logistics management is keeping with this request.
Xiang-xia Meng, Shu-guo Tian
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In the reason of the deficiencies in their own areas, traditional costing methods cannot accurately measure the cost of logistics. It urgently asks us to find new methods to measure logistics cost accurately and effectively. The application of activity-based costing to logistics management is keeping with this request.
Xiang-xia Meng, Shu-guo Tian
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Clinical and Experimental Health Sciences
Objective: This study, aims to determine the cost of hemodialysis sessions by using traditional costing and activity-based costing (ABC) methods, to provide a tool for controlling costs and to contribute to the financial planning studies of health managers.
Meryem Turgut +2 more
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Objective: This study, aims to determine the cost of hemodialysis sessions by using traditional costing and activity-based costing (ABC) methods, to provide a tool for controlling costs and to contribute to the financial planning studies of health managers.
Meryem Turgut +2 more
openaire +2 more sources
Alternatives for the Traditional Overhead Cost Allocation
1993For years, in industrial firms the ratio of overhead costs to total costs has been increasing. This development involved a search for alternatives for the traditional overhead percentage cost accounting systems in manufacturing departments (for example with the machine overhead rate accounting) and in indirect departments afterwards.
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