نتایج جستجو برای: based costing

تعداد نتایج: 2936928  

Journal: :The South African Journal of Industrial Engineering 2012

2010
Zhang Yi Fei Che Ruhana Isa

In today’s advanced manufacturing environment increases the need for more accurate costing information. However, traditional volume-based costing system leads to cost information distortion. Activity-Based Costing (ABC) was introduced to address the shortcomings of traditional volume-based costing system. Due to its abilities to provide more accurate costing information for strategic decision, ...

ژورنال: پیاورد سلامت 2021
Bagheri Shadbad, Mohammad Taghi, Baradaran hasanzadeh, Rasoul, Mahboub Ahari, Alireza, Mirzaei Nasirabad, Javad, Zeynali, Mahdi,

Background and Aim: Traditional costing systems are not efficient enough to calculate up-to-date costs and analyze training costs in education organizations. The present study was conducted with the aim of establishing an activity-based costing system in Tabriz School of Management and Medical Informatics. Materials and Methods: The current multi-method study was conducted in academic year 201...

Journal: :International Journal of Physical Distribution & Logistics Management 2017

Journal: :Annales Universitatis Apulensis Series Oeconomica 2016

Journal: :Procedia - Social and Behavioral Sciences 2013

Journal: :International Journal for Innovation Education and Research 2020

2005
Rajiv D. Banker

We subject claims about the benefits of activity-based costing systems to the scrutiny of analytical models incorporating rational behavior by users of product costing systems. We find that a monopolist Is almost always strictly better off using multiple cost drivers as in an activity-based costing (ABC) system even when the system makes measurement errors in assigning overhead costs to activit...

نمودار تعداد نتایج جستجو در هر سال

با کلیک روی نمودار نتایج را به سال انتشار فیلتر کنید