Results 71 to 80 of about 151,751 (208)

Eco‑efficiency as Part of Sustainable Farm Development

Acta Universitatis Lodziensis. Folia Oeconomica, 2019
This paper shows the possible use of Life Cycle Assessment (LCA) and Life Cycle Costing (LCC) methodologies in analyzing the eco-efficiency of agriculture. To use the descriptive and analytic method, the problem of product life-cycle costs identification
Rafał Baum, Jerzy Bieńkowski
doaj   +1 more source

Cost-effectiveness analysis: comparison of traditional

, 2007
Este é um estudo de custo-efetividade da provisão da Atenção Básica por meio de duas alternativas de modelos de Atenção Básica . o modelo .tradicional. e o Programa de Saúde da Família. Em um primeiro momento, é feita a discussão teórica sobre avaliação econômica, explicitando toda a sua complexidade e, em um segundo, é realizado um estudo de caso no ...
Castro, Janice Dornelles de, Rocha, Vanessa da, Pinto, Silvia   +2 more
openaire   +1 more source

Application of the Activity Based Costing System to the Wood Industry [PDF]

Ovidius University Annals: Economic Sciences Series, 2016
Traditional costing methods assign indirect costs evenly, according to resource consumption bya product, while this consumption actually takes place in an uneven manner.
Daniel Petru Vârteiu, Cristian Florin Bota   +1 more
doaj  

Penerapan Activity Based Costing (ABC) System Dalam Penghitungan Profitabilitas Produk

Jurnal Akuntansi, 2012
PT "X" is one of the companies working in the field of footwear products in the form in which women work shoes and slippers women marketed in the domestic market.
Riki Martusa, Yoanes Dicky
doaj   +1 more source

COST ACCOUNTING IN GREEK HOTEL ENTERPRISES: AN EMPIRICAL APPROACH [PDF]

The purpose of this paper is to provide insights of the Greek Hotel Industry practices in the field of Cost Accounting. To this end, a survey was conducted with 85 firms of the Greek hotel sector with the use of questionnaires.
Paggios, Ioannis, Pavlatos, Odysseas
core   +1 more source

Life Cycle Costing Applications in Sustainable Building [PDF]

, 2009
Life Cycle Costing (LCC) which is defined ISO 15686-5:2005 is used to assess the sustainable and renewable technology used in building. The results indicate that the premium cost of sustainable/renewable technology in building is surprisingly lower than
Hartungi, Rusdy, Pye, Christopher John
core  

Is the activity based costing system a viable instrument for small and medium enterprises? The case of Mexico

Estudios Gerenciales, 2014
Small and medium-sized firms (SMEs) face serious challenges in order to be competitive, and they need to develop strategies enabling them to control their costs.
Martha Ríos-Manríquez, Clara I. Muñoz Colomina, M. Lourdes Rodríguez-Vilariño Pastor   +2 more
doaj   +1 more source

How Traditional Costing Methods Hinder the Development of Modular Product Architectures

Applied Sciences
This study investigates how traditional costing methods hinder the development of modular product architectures. A structured literature review identifies the gap between Management Accounting (MA) and Innovation and Operations Management (IOM ...
Morten Nørgaard, Jakob Meinertz Grønvald, Carsten Keinicke Fjord Christensen, Niels Henrik Mortensen   +3 more
doaj   +1 more source

Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?

Evidence Based Library and Information Practice, 2011
Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of ...
Kate-Riin Kont, Signe Jantson
doaj   +1 more source