Results 11 to 20 of about 151,751 (208)

Activity-Based Costing (ABC) and Its Implication for Open Innovation

Journal of Open Innovation: Technology, Market and Complexity, 2021
Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise ...
Patricia Quesado, Rui Silva
doaj   +3 more sources

Traditional and Activity Based Aggregate Job Costing Model

Procedia CIRP, 2020
Abstract In this paper, two new optimization models for Activity Based Costing (ABC) and Traditional costing techniques in the manufacturing field within a job shop manufacturing environment will be considered. The two models take into consideration the bi- directional relationship between hourly rates and annual hours on each machine. Previous works
Darwish Alami, Waguih ElMaraghy
openaire   +3 more sources

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]

حسابداری 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

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

مدیریت 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, Mirjavad Seyed nejhad   +1 more
doaj  

A compliment’s cost: How positive responses to non‐traditional choices may paradoxically reinforce traditional gender norms

British Journal of Social Psychology, 2022
Abstract In times of societal change, like changes in gender roles, one may compliment men deciding to spend more time on childcare, or women pursuing a job higher up, to support their pioneering behaviour. However, we predict that while compliments may communicate appreciation of someone's behaviour, they ...
Loes Meeussen, Namkje Koudenburg
openaire   +2 more sources

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

CECCAR 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, Vincent MASAKA, Kaombe TUKUMANA   +2 more
doaj   +1 more source

A Comparative Analysis Of Activity-Based Costing And Traditional Costing

, 2005
{"references": ["M. \u251c\u00fbzbayrak, M.Akg\u251c\u255dn, and A.K. T\u251c\u255drker, \"Activity-based cost\nestimation in a push/pull advanced manufacturing system,\" International\nJournal of Production Economics, vol. 87, pp. 49-65, 2004.", "R. Cooper, and R.S.
Bayhan, G. Mirac, EREN AKYOL, DERYA, TUNÇEL MEMİŞ, GONCA   +2 more
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The Impact of the Activity-Based Costing on SMEs’ Financial Performance in Lusaka, Zambia (I)

CECCAR 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, Vincent MASAKA, Kaombe TUKUMANA   +2 more
doaj   +1 more source

Cost-Size Relationships and Traditional Farmers' Economic Behavior [PDF]

Journal of Agricultural and Applied Economics, 1976
The degree of peasant response to innovations and prices has been a point of controversy among development economists. Some writers suggest that cultural and institutional factors restrain appropriate production adjustments. Others maintain that peasants in traditional agriculture respond rapidly to market incentives and are fairly efficient in ...
openaire   +2 more sources

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

المجلة 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, Mourad AIT-MOHAMMED   +1 more
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