Results 261 to 270 of about 14,584 (302)

Perceived success of costing systems: Activity‐based and traditional systems compared

Journal of Applied Accounting Research, 2006
The study was designed to examine specific issues relating to the usage and perceived success of activity-based and traditional costing systems. Data were collected from management accountants operating at senior management level in large companies in ...
Richard G Brown
exaly   +2 more sources

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Consumer cost differences for traditional and Internet markets

Internet Research, 1999
In 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
openaire   +1 more source

Material flow cost accounting in the light of the traditional cost accounting

uwf UmweltWirtschaftsForum, 2017
This 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, Ramona Rieckhof, Matthias Walz, Daniela Schrack   +3 more
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THE TRADITIONAL VS. THE COST ACCOUNTING CONCEPT OF COST.

The Accounting Review, 1949
Abstract The conventional accountant's attitude toward imputed costs emphasizes his tendency to adopt a disbursements or outlay concept of cost. The traditional accountant would claim, for example, that imputed interest as a cost is purely hypothetical and arbitrary.
openaire   +1 more source

The cost of problem‐based vs traditional medical education

Medical Education, 1986
Summary. It is generally accepted that teachers’ salaries are a major factor in the cost of medical education. Little is known about the effects of curriculum on teaching time. A comparison of teaching time devoted to each of two different medical education curricula is presented.
S P, Mennin, N, Martinez-Burrola
openaire   +2 more sources

The “Evils” of Traditional Cost Accounting (DRAFT)

2018
Traditional 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, Joseph S Pliskin, Shimeon Pass   +2 more
openaire   +1 more source

Insurer A: Traditional cost sharing

1992
Insurer A is a private mutual catering mainly to independent businessmen, managers, and public officials. Insurance is separately written for ambulatory, hospital, and dental care. In what follows emphasis will be on ambulatory care because it is there that different cost-sharing provisions exist.
openaire   +1 more source

Entry and Exit by European Low-Cost and Traditional Carriers

Tourism Economics, 2008
The authors analyse the entry and exit activity in the UK–Europe airline markets and study the differential traits of three main airlines (British Airways, EasyJet and RyanAir) during1997–2004. They find that entry and exit are more likely in large markets and in markets with a high number of incumbents. Already operating in the city-pair enhances the
Gil-Molto M. J., Piga C.
openaire   +1 more source

Prostate cancer cost-of-care and evaluation of traditional cost control measures.

Journal of Clinical Oncology, 2019
163 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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Taking the Traditional Route: Some Covert Costs of Traditional Decisions for the Married Career Woman

Imagination, Cognition and Personality, 1984
Married women working for pay often experience a differential valuing of their own as compared to their husbands' careers. Yet minimal dissatisfaction is reported. This study aimed to assess whether minimal dissatisfaction is the woman's full response.
Audrey Sanders, Janice M. Steil, Janet Weinglass   +2 more
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