نتایج جستجو برای: activity based costing
تعداد نتایج: 3901946 فیلتر نتایج به سال:
This study aims to examine the application of activity-based costing as an effort increase company profitability. uses a descriptive qualitative method with interpretive paradigm case approach, which primary data obtained employing interviews, documentation studies, and observations at PT. Anugrah Ocean Wakatamba break down elements that make up cost goods service fees using Activity Based Cost...
Activity-based costing system, commonly known as the ABC emerged a method capable of overcoming limitations traditional systems in face economic and technological developments, namely, arbitrary imprecise allocation indirect costs from distortions imputation criteria. In current context, development an adequate system is extreme importance organisations because they feel need to properly manage...
This paper examines the impact of variation in production volume on product cost, as estimated by three different costing systems. Production volumes were categorized as being small, medium or large. A Traditional (volume based) Cost Accounting System (TCA), an Activity-Based Costing System (ABC), and an Integrated Activity-Based Costing and Economic Value Added System (Integrated ABC-and-EVA) ...
Background: Todays, hospitals are facing with shortage of resources and increasing costs challenges, So, cost information and cost calculation of hospital delivered services can be effective in efficient resources allocation and tariff rates reforming and budget. This study aimed at calculating the cost of services and physiotherapy department's income of Sina hospital and comparing with appro...
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