The purpose of this paper is to provide a method to identify customer (sustainability) demands, map these via price equivalents and use the equivalents for green logistics target costing. We use the methodology of Expert Survey and Choice Based Conjoint Analysis to study purchase decisions and determine customers’ price readiness for sustainable logistics services. The results are inter alia th...

Component-based software development is a promising set of technologies designed to move software creation from its current, labor-intensive, craft-like approach to a more modern, reusecentered style. However, a lesson learned from previous radical software process innovations is that a strong technology alone is generally insufficient for successful adoption. In order for gains to be realized ...

Nowadays companies looking for increase of quality, flexibility and timeliness. One way to achieve these goals is lean thinking. To implementation lean production, companies are looking for waste reduction and Continuous improvement. This article Using the technology acceptance model (TAM) examined whether management accountants’ perceptions of the perceived ease of use (PEOU), or perceived use...

Activity-based costing has been identified as an effective system that helps the companies in manufacturing and service industry to reduce their cost. Due high reliability accuracy of activity-based costing, without a doubt, had used implemented widely by replace traditional costing. This is because considered many researchers it no more reliable act this constantly changing market conditions, ...

Decisionand policy-makers in public administrations currently lack on missing relevant information for sufficient governance. In Germany the introduction of New Public Management and double-entry accounting enable public administrations to get the opportunity to use cost-centered accounting mechanisms to establish new governance mechanisms. Process modelling in this case can be a useful instrum...

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...