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...

As the world’s highest railway, and the longest highland railway, the Qinghai–Tibet Railway (QTR) has been paid considerable attention by researchers. However, most attention has been paid to the ecological and environmental issues affecting it, and sustainable ecological, social, and economic development-related studies of the QTR are rare. In this study, by analyzing the passenger traffic, fr...

Although there are many studies in the literature that explain modern costing approaches including activity-based costing (ABC), the number of studies that present real life applications is very few. This is especially true for logistics and transportation applications. One of the main difficulties in land transportation companies is to determine and evaluate true cost of their operations and s...

Paper analyses the present situation in application of Activity-Based Costing method in hospital management. Primary objective of the paper is to analyze the worldwide use of this method in healthcare sector and predict the possibilities of application of hospital wide ABC system. First part of the paper analyzes the ways of ABC implementation in published foreign studies. Second part outlines ...

The target costing technique, mathematically discussed by Sauers, only uses the p C index along with Taguchi loss function and X -R control charts to setup goal control limits. The new specification limits derived from Taguchi loss function is linked through the p C value to X -R control charts to obtain goal control limits. In this study, the target costing technique is exploited by further co...

This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. The proposed application may lead to better firm performance of many companies in offering their products and services over the Internet. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the proposed structured implementation procedure and effects of an ...