A Survey of Activity-Based Costing Practices in Bahraini Manufacturing Firms
نویسندگان
چکیده
منابع مشابه
An Analysis of Activity-Based Costing in a Manufacturing System
Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities th...
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We study the impact of activity-based costing (ABC) on adoption of world-class manufacturing (WCM) practices and plant performance. In contrast to earlier research that estimates the direct impact of ABC on plant performance, we develop an alternative research model to study the role of world-class manufacturing practices as a mediator of the impact of ABC. Analysis of data from a large cross-s...
متن کاملA survey on activity-based costing in Rudan health center, Hormozgan, Iran
Introduction: The health sector plays an important role in the structure of society, so that any investment in this sector influences the efficiency of economic and social activities. The most important requirements of economic reform in health sector, is the reform of budgeting methods and its resources distribution. The aim of this study was determination of the requirements for activit...
متن کاملIntegrating Activity-based Costing and Economic Value Added in Manufacturing
* Earlier version presented at ASEM 98. Accepted to Engineering Management Journal. Abstract This article presents a cost and performance measurement system that integrates activity-based costing (ABC) with the economic value added financial performance measure. This proposed ABC-and-EVA system is a management support tool for managing cost and capital. The integrated ABC-and-EVA system include...
متن کاملAnalysis of the current costing process based on activity-based costing in Lamerd Valiyeasr Hospital
Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...
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ژورنال
عنوان ژورنال: Journal of King Abdulaziz University-Economics and Administration
سال: 1998
ISSN: 1319-0997,1658-4236
DOI: 10.4197/eco.11-1.2