نتایج جستجو برای: volume based costing

تعداد نتایج: 3181252  

Journal: :Facta Universitatis, Series: Economics and Organization 2017

Journal: :The South African Journal of Industrial Engineering 2012

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...

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