Implementation of an Activity Based Costing System (ABC)
نویسندگان
چکیده
منابع مشابه
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 ...
متن کاملAnalysis and estimation of the cost of educating students with Activity Based Costing approach (ABC)
One of the main goals of a medical education transition program is to estimate the cost of educating a student. The aim of this study was to estimate the final cost of student’s education in the Tabriz School of Management and Medical Informatics. The present study used the Activity Based Costing method (ABC) to calculate the cost of student education in the academic year 2015-16. After identif...
متن کاملApplication of Activity-Based Costing (ABC) in a Peruvian NGO Healthcare System
This paper describes the application of activity-based costing (ABC) to cal culate unit costs for a healthcare or ganization in a developing country. It also describes the ways in which these calculations can provide infor mation for improving the efficiency and quality of healthcare services. The study was conducted from June 1, 1997 through May 31, 1998 at the MaxSalud Institute for High Q...
متن کاملWhy 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...
متن کاملAn 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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ژورنال
عنوان ژورنال: Finance, Markets and Valuation
سال: 2018
ISSN: 2530-3163
DOI: 10.46503/vsuj2775