Activity Based Costing (ABC): Is It a Tool for Company to Achieve Competitive Advantage?

Identifying Green Banking Components Based on Innovation Management to Achieve Sustainable Competitive Advantage

Background: The banking industry can create sustainable development and be a competitive advantage of the enterprise by promoting a sustainable environment and investment focused on social responsibility. Therefore, the present study was formed with the aim of identifying the components of innovative green banking based on bioethics. Method: The research method in the present study was qualita...

Information Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries

Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies more dependent on information. But increasing and accumulation of information may reduce the quality of managerial decisions as well as waste the time. This involves assessment ...

Why Activity Based Costing (ABC) is still tagging behind the traditional costing in Malaysia?

This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be considered as an alternative model to Traditional Cost-based accounting systems. In this study the result...

How SMEs Strive to Achieve Competitive Advantage with IT-Supported Business Processes: An Empirical Study

Results from a longitudinal empirical study on the use of information technology (IT) in Swiss small and medium-sized enterprises (SMEs) form the basis of this paper. In the recent survey, 917 questionnaires were collected and analysed. Selected findings are presented in ten conclusions which were drawn from the analysis of the responses. We see that the degree of information integration is ver...

Columbia Project: Use of Software to Achieve Competitive Advantage