Strategische kostenanalyses en activity-based costing
نویسندگان
چکیده
منابع مشابه
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...
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In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. They should try again, because a new approach sidesteps the difficulties associated with large-scale ABC ...
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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...
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This paper proposes the use of Activity-Based Costing to more effectively track costs associated with E-Business. The usefulness to E-Business of Activity-Based Costing, already proven to be beneficial to manufacturing companies, is discussed. The author’s extensive experience with “New Economy” business, as well as Activity-Based Costing issues in traditional “brick-and-mortar” companies, lead...
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Question: How activity-based costing (ABC) can be used as a process improvement tool to integrate with existing simulation techniques? Purpose: The purpose of this paper is to explore how ABC can be practically used for construction process improvement with the support of discrete event simulation (DES) technique. Research Method: We apply a hypothetical case study on pipe installation inspecti...
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ژورنال
عنوان ژورنال: Maandblad Voor Accountancy en Bedrijfseconomie
سال: 1991
ISSN: 2543-1684,0924-6304
DOI: 10.5117/mab.65.21611