Activity Based Costing in Public Sport Organizations: Evidence from Greece
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چکیده
منابع مشابه
Process-Based Governance in Public Administrations Using Activity-Based Costing
Decisionand policy-makers in public administrations currently lack on missing relevant information for sufficient governance. In Germany the introduction of New Public Management and double-entry accounting enable public administrations to get the opportunity to use cost-centered accounting mechanisms to establish new governance mechanisms. Process modelling in this case can be a useful instrum...
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متن کاملActivity-Based Costing in User Services
ACTIVITY-BASED (ABC) IS A NEW COSTING METHOD that is COSTING rapidly gaining favor in service organizations. The rationale for using ABC in a library is the same as for other organizations; to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing...
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ژورنال
عنوان ژورنال: Research Journal of Business Management
سال: 2014
ISSN: 1819-1932
DOI: 10.3923/rjbm.2014.130.138