Results 21 to 30 of about 151,751 (208)

INTEGRATING ABC AND EVA TO EVALUATE INVESTMENT DECISIONS

ASEAN 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

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

Kadim 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

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

Promet (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

Comparative Analysis of Costing Methods for Magnetic Resonance Imaging in a Tertiary Care Teaching Hospital: An Observational Study

Journal of Marine Medical Society
Background: Health-care costs, often determined through outdated methods, fail to capture the true costs of care delivery. Traditional costing methods in the health-care sector have proven insufficient, leading to potential revenue losses and increased ...
Bhaskar J. Kalita, Deepti Sahran, V. Jithesh, Kuldeep Singh Sisaudiya, Kushagra D. Patel, R. K. Yadava   +5 more
doaj   +1 more source

Penerapan Metode Activity Based Costing dalam Menentukan Harga Pokok Produksi Karet PT. Sumber Djantin Sambas

Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBIK), 2015
This study aims to understand how to allocate overhead cost in rubber-processing factory of PT. Sumber Djantin Sambas using Activity-Based Costing method.
Gowardy Gowardy, Handi Brata
doaj   +1 more source

Target value design: using collaboration and a lean approach to reduce construction cost [PDF]

, 2012
Target Costing is an effective management technique that has been used in manufacturing for decades to achieve cost predictability during new products development. Adoption of this technique promises benefits for the construction industry as it struggles
Christine Pasquire, Cooper R., Cooper R., Daria Zimina, Ferry D.J., French W.L., Glenn Ballard, Kirkham R.J., Knott T., Lichtig W., Pratt D.J., Reason P., Shewhart W.A.   +12 more
core   +1 more source

Full Costing vs Traditional Costing Which One is Better For Manufacturing Company

Indonesian Interdisciplinary Journal of Sharia Economics
This study aims to determine and analyze the analysis of the calculation of cost of production using the full costing method in determining the selling price at PT. Sutrajaya Indahtama.
Vania Sharon Ardelia Satmono, Sri Trisnaningsih, Raden Muhammad Syah Arief Atmaja Wijaya   +2 more
doaj   +1 more source

Study on Implementation of Activity-Based Costing (ABC) System on Determination of Indirect Costs in Ship Production

Kapal, 2021
Currently, business development, especially in the maritime sector, has quite rapid progress in Indonesia. Recently, the shipbuilding industry's development is an effort to improve competitiveness with the global market.
Sufian Imam Wahidi, Vialdo Muhammad Virmansyah, Triwilaswandio Wuruk Pribadi   +2 more
doaj   +1 more source

Uncertainty and Human Capital Decisions: Traditional Valuation Methods and Real Options Logic [PDF]

, 2007
As the importance of human capital increases in organizations, so does the need to develop more sophisticated financial valuation models. This paper reviews some of the major traditional financial decision making models used in costing employment mode ...
Badders, Brett, Clark, Lindsey Cottom, Wright, Patrick M   +2 more
core   +1 more source

Analyzing customer profitability in hotels using activity based costing [PDF]

, 2018
This paper investigates the use of customer profitability analysis (CPA) in four and five star hotels located in Algarve (Portugal). Traditional accounting systems have been criticized for focusing on product, service or department profitability, and not
Faria, Ana Rita, Ferreira, Leonor, TRIGUEIROS, DUARTE   +2 more
core   +2 more sources