The costing and data mining of logistics costs will become increasingly important to all firms seeking competitive advantages. Activity Based Costing (ABC) is considered as the optimized and most promising method of costing and controlling logistics cost now, and logistics cost data mining based on ABC is playing a very important role in business management. The paper firstly analyses the princ...

This study examines the factors that influence application of activity-based costing (ABC) method in construction projects. research adopts a quantitative approach by developing case model. The tested model on sample 24 hydromechanical and gate works, weirs, irrigation networks, river protection, dams ponds, coastal swamp infrastructure, groundwater raw water infrastructure. Primary data collec...

Activity Based Costing is an advanced accounting technique that widely discussed among cost controllers and managers. Through this study, attempt has been made to identify the recent trends in its evolution see further research prospects by doing analysis of numerous national international published researches related domain. By applying bibliographic technique, output extracted from Scopus dat...

The traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for controlling mechanisms is rising. Furthermore, Europe Pan-European directives foster process harmo...