Results 11 to 20 of about 2,930,487 (249)

An integrated knowledge framework for industrial product-costing. [PDF]

open access: yes, 2009
Product-costing is recognised as being erroneous. This thesis examined the background to this inaccuracy through the undertaking of case studies in a range of industrial contexts, in particular the automotive and aerospace industries.
Mishra, Karen Eileen
core   +7 more sources

Target costing in construction: a comparative study [PDF]

open access: yes, 2014
Target costing is an approach for the development of new products in the automobile industry, aimed at reducing their life-cycle costs while ensuring quality, reliability and other client requirements, by examining all possible ideas for cost reduction ...
Kaushik, Amit   +5 more
core   +3 more sources

Inter-organisational costing approaches: the inhibiting factors [PDF]

open access: yes, 2010
Purpose - The purpose of this paper is to highlight the limitations of current accounting practices in an inter-organisational context; introduce contemporary costing approaches used in inter-organisational costing (IOC) programmes; and identify the ...
Mr. Marko Bastl   +13 more
core   +1 more source

A Comparative Study of Traditional Costing and Activity – Based Costing in Iran Tractor Forging Co. [PDF]

open access: yesمدیریت بهره وری, 2008
In this Research , Activity-Based Costing (ABC) system was used in the forging company and the similar companies for calculating the cost of the products and also presenting the proper information to help the managers take proper decisions.
Rasool Baradaran Hasanzadeh   +1 more
doaj  

The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (II)

open access: yesCECCAR Business Review, 2022
While several studies have been conducted regarding the impact of Activity-based costing (ABC) system on the financial performance of a firm, to a larger extent they were focused on large enterprises who are mainly established in developed economies ...
Anthony MWILA   +2 more
doaj   +1 more source

The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)

open access: yesCECCAR Business Review, 2022
While several studies have been conducted regarding the impact of Activity-based costing (ABC) system on the financial performance of a firm, to a larger extent they were focused on large enterprises who are mainly established in developed economies ...
Anthony MWILA   +2 more
doaj   +1 more source

THE EMERGENCE AND EVOLUTION OF MODERN COSTING METHODS: A HISTORICAL PERSPECTIVE

open access: yesKadim Akademi SBD
This study examines the historical development of cost accounting and aims to explain the transition from traditional to modern costing methods after the 1950s.
Mehmet Murat Gutnu
doaj   +1 more source

The comparison between Activity Based Costing and Traditional Costing that practiced in Algerian Manufacturing Corporation

open access: yesالمجلة الدولية للأداء الاقتصادي, 2023
This study aims to suggest practice of modern cost technique as an alternative for traditional cost technique. The manufacturing was calculated the cost using traditional system, which the cost of product, is 542.00 da is more than the cost of ABC ...
Messaoud BABAADDOUN   +1 more
doaj  

INTEGRATING ABC AND EVA TO EVALUATE INVESTMENT DECISIONS

open access: yesASEAN Journal on Science and Technology for Development, 2017
The significance of investment is transparent in the world of competitive business. Traditional costing systems in which their emphasizes are for short term savings rather than long term benefits have shown some lacking in providing accurate and reliable
N. Chiadamrong
doaj   +1 more source

Improved Cost Management at Small and Medium Sized Road Transport Companies: Case Hungary

open access: yesPromet (Zagreb), 2015
Small and medium sized road freight transport companies located in Hungary are facing strong competition on the logistics market. An advanced cost management system supporting decisions on capacity allocations or pricing may be a competitive advantage ...
Zoltan Bokor, Rita Markovits-Somogyi
doaj   +1 more source

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