Activity Based Costing System and Nigeria’s March towards VISION 20: 2020

Towards 2020 vision in Singapore.

A 20/20 Vision of the VLDB-2020?

A 20/20 vision in ophthalmology implies a perfect view of things that are in front of you. The term is also used to mean a perfect sight of the things to come. Here we focus on a speculative vision of the VLDB in the year 2020. This panel is the follow-up of the one I organised (with S. Navathe) at the Kyoto VLDB in 1986, with the title: "Anyone for a VLDB in the Year 2000?". In that panel, the...

Time Driven Activity Based Costing : Theory,Applications and Limitations

The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of p...

Analysis 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...

Introducing Direct Costing and Activity Based Costing in a Farm Management System: a conceptual model

We present the model of a new information system for agribusiness management that supports Direct Costing and Activity Based Costing methodologies. We conducted interviews with key-informants to evaluate their needs and identify the information requirements for the introduction of structured cost management approaches in a Farm Management Information System. The paper presents a viable design o...