Results 31 to 40 of about 14,584 (302)
THE EMERGENCE AND EVOLUTION OF MODERN COSTING METHODS: A HISTORICAL PERSPECTIVE
Kadim Akademi SBDThis 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
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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
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Journal of Marine Medical SocietyBackground: Health-care costs, often determined through outdated methods, fail to capture the true costs of care delivery.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 +5 more
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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
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The Bladed Beowulf: a cost-effective alternative to traditional Beowulfs [PDF]
Proceedings. IEEE International Conference on Cluster Computing, 2003 We present a new twist to the Beowulf cluster - the Bladed Beowulf. In contrast to traditional Beowulfs which typically use Intel or AMD processors, our Bladed Beowulf uses Trans-meta processors in order to keep thermal power dissipation low and reliability and density high while still achieving comparable performance to Intel- and AMD-based clusters ...
Wu-chun Feng +2 more
openaire +1 more source
An accounting system to support process improvements: Transition to lean accounting
Journal of Industrial Engineering and Management, 2010 From the last two decades of the 20th Century on, many companies have adopted production strategies that could be termed “lean manufacturing”.
Patxi Ruiz de Arbulo-López +1 more
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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
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A Bibliometric Analysis of Publications in Uremic Toxins From 1991 to 2024
Therapeutic Apheresis and Dialysis, EarlyView.ABSTRACT Background Uremic toxins are a growing area of research in nephrology, with significant implications in the progression and treatment of chronic kidney disease (CKD) and the management of end‐stage kidney disease (ESKD). This bibliometric analysis aims to evaluate the global research trends, key contributors, and the impact of publications in ...
Yuh‐Shan Ho +7 more
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Jurnal Ilmiah Akuntansi, 2018 ABSTRAK Penelitian ini bertujuan untuk mengetahui penerapan tarif jasa dengan menggunakan Activity Based Costing System (ABC) serta implikasinya terhadap pendapatan rawat inap pada RSUD Kabupaten Buleleng.
I Gd Nandra Hary Wiguna
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Heritage and Sustainable DevelopmentThis study investigates the current design of costing systems used by Saudi small and medium enterprises (SMEs) in the manufacturing industry. It investigates the ability of SMEs’ costing systems (traditional or advanced) to capture environmental costs.
Nasser Asiri
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