Design and Implement the Activity-Based Costing in Taiwan Firm
نویسندگان
چکیده
منابع مشابه
How to Design and Implement an Integrated Activity-Based Costing and Economic Value Added System
This paper describes how to design and implement an integrated the Activity-Based Costing method with the Economic Value Added performance measurement system to determine costs as well as measure performance. Motivation for switching to an integrated ABC-and-EVA system is presented. Pre-implementation and implementation steps are illustrated using data from an actual implementation of the syste...
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...
متن کاملTime 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...
متن کاملThe Impact Of Activity Based Costing On Firm Performance: The Australian Experience
The objectives of this exploratory study are to develop a scale that best capture the perception of the practitioners related to activitybased (ABC) costing, and subsequently, develop a model that predicts the impact of perception of ABC on overall firm performance. The Cronbach’s alpha shows apparent superiority of the scale. The factor analysis finds four dimensions, namely, overall performan...
متن کاملAnalyzing the Impact of Credit Ratings on Firm Performance and Stock Returns: Evidence from Taiwan
The respective study covers three aspects; factors determining credit rating, credit rating impact on performance of entities and the relation between stock returns and credit rating. The study focuses on the firms listed in Taiwan Stock Exchange (TSE) of Taiwan. The empirical analysis uses the data of 50 firms rated by Taiwan Ratings Corporation (TRC) for the period 2010-2015. Two estimation t...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: IOSR Journal of Business and Management
سال: 2017
ISSN: 2319-7668,2278-487X
DOI: 10.9790/487x-1901074146