Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies more dependent on information. But increasing and accumulation of information may reduce the quality of managerial decisions as well as waste the time. This involves assessment ...

The main objective of this study was to examine how activity-based costing would be carried out by a standard Enterprise Resource Planning (ERP) system. According to Cooper and Kaplan the requirements for operational-control and ABC systems have fundamentally different purposes and a single, fully integrated approach cannot be adequate for both of these. Nevertheless, the purpose was to extend ...

This paper introduces the responsibility cost control system installed at Han Dan Iron and Steel Company in the People’s Republic of China. The Company has adopted a series of management accounting techniques or procedures in its cost control system, including target costing, responsibility accounting, standard costing, flexible budgeting, internal transfer pricing, behavior motivation, perform...

Budgeting is allocating limited resources to unlimited needs and aims maximise the use of that are usually scarce. In face these scarce resources, continuous attention planning, budgeting an undeniable necessity. The importance budget in universities receive their credits from government much greater because significant role society’s scientific cultural orientation younger generations. It evid...

Introduction With the introduction of the DBC system in 2005, the funding of Dutch health care gradually began to change. The DBC system is replacing the current system of position-based budgeting (block grant) of providers and the lump-sum funding of medical specialists. In 2005, two segments were introduced for somatic health care. An A-segment, with fixed national tariffs for health provider...

There are numerous forecast models of software development costs, however, various problems become apparent in context to practical application. Standardized methods, such as COCOMO II have to be calibrated at an individual operational level on the basis of the underlying database. This paper presents a new activity based approach that is based on business specific cost data that can be easily ...