Measuring Human Capital with Activity Based-costing and Economic Value Added
نویسندگان
چکیده
منابع مشابه
Integrating activity-based costing with economic value added
Activity-Based Costing (ABC) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional costing (TC) system, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making, especially single ABC method ignor...
متن کاملIntegrating Activity-based Costing and Economic Value Added in Manufacturing
* Earlier version presented at ASEM 98. Accepted to Engineering Management Journal. Abstract This article presents a cost and performance measurement system that integrates activity-based costing (ABC) with the economic value added financial performance measure. This proposed ABC-and-EVA system is a management support tool for managing cost and capital. The integrated ABC-and-EVA system include...
متن کاملActivity - Based Costing for Economic Value Added ® by Regina
Economic value added, which is the currently popular term for the traditional accounting concept of residual income (RI), subtracts from operating income an interest charge for invested capital. This paper provides an activity-based cost system that supports RI maximization. We construct a model of participative budgeting for a multiactivity firm in which the cost system allocates plant and equ...
متن کاملHow 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 کاملThe Integrated Activity - Based Costing and Economic Value Added Information System
This paper examines the implementation of an integrated Activity-Based Costing and Economic Value Added system, using a database approach. The proposed database approach allows the creation of a costing and performance measure system which provides decision-makers with up-to-date, complete, and reliable cost information. The steps for designing and implementing this integrated information syste...
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: International Journal of Business and Management
سال: 2009
ISSN: 1833-8119,1833-3850
DOI: 10.5539/ijbm.v3n7p55