SUITABILITY OF ACTIVITY – BASED COSTING FOR LEAN BUSINESS CONCEPT
نویسندگان
چکیده
منابع مشابه
Activity-Based Costing for E-Business
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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Activity-Based Costing (ABC) has been popular since the 1980s because it prevents cost distortions and provides a process view which traditional cost accounting cannot provide. Activity-Based Costing is based on a “flow view” in production theory in that ABC adopts two-staged costing, i.e., resources are assigned to activities and activities are assigned to cost objects. Lean construction comes...
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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 business today, only the profitable will survive. While companies may strive to ramp up sales, increase market share, or hit customer service targets there is no model to sustain a successful business without profits. Thought it sounds logical, many companies don’t strive for profitability, as the objective. It is often mortgaged, sometimes unwittingly, because management does not have a fir...
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ژورنال
عنوان ژورنال: Facta Universitatis, Series: Economics and Organization
سال: 2018
ISSN: 2406-050X,0354-4699
DOI: 10.22190/fueo1704307n