Inter-organisational costing approaches: the inhibiting factors [PDF]
, 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
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Research on the Application of Cost Accounting in Higher Education Based on Activity-based Costing——Take a Chinese Medicine University as an example [PDF]
E3S Web of Conferences, 2021 Under the strategic layout of building world-class universities and first-class disciplines, the improvement of the quality requirements of graduates makes the input standard of higher education, namely the increase of education cost, attract wide ...
Su Bo +3 more
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, 2022 Persaingan yang semakin ketat menuntut suatu perusahaan agar dapat menciptakan, memperkenalkan produk- produk inovatif dengan kualitas terbaik dan harga yang dapat diterima pasar namun tetap memperhitungkan tingkat keuntungan yang ingin diwujudkan. Untuk
Awalina, Putri +2 more
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Activity-Based Costing and Its Derivatives and Significance in the Cutting-Edge Environment
TIJAB (The International Journal of Applied Business), 2018 The purpose of this article is to explore activity-based costing with its derivative, that is time-driven activity-based costing and fuzzy time-driven activity-based costing via some relevant researches and observe significance of this systems in ...
Tito IM. Rahman Hakim
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Comparative Analysis Of Conventional Method With Activity Based Costing In PT Mulia Sejati Gallery
Journal the Winners, 2016 The goal of this research was to provide readers the information about the calculation methods, both traditional and activity-based costing in the application of the cost of production. The method used in this research was the qualitative method.
Irma Nadia Erena, Engelwati Gani
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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
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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 +1 more
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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 +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 +2 more
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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
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