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Pedro Mata, Paula F. Silva and Fernando F. S. Pinho
In a global society, in which geotechnical projects are increasingly designed in a country other than the one where construction takes place, geotechnical risk management must be extended to cover infrastructure works, which are smaller than dams and tun...
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Daniel J. Jones
This case enables cost accounting students to understand two important and related topics: design flaws inherent in traditional absorption costing systems and the fundamentals of activity-based costing (ABC). The focused approach requires only one class ...
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Steven P. Landry, Canri Chan
This study investigated whether a small firm, China Umbrella Factory Limited (CUFL), and in fact any firm in a developing country (mainland China), could benefit from a formal, activity-based costing system. Many small firms, even more so than larger fir...
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Wen-Hsien Tsai and Shang-Yu Lai
In the last 20 years, with the liberalization of the economy, and the trend of industrial globalization, people have gradually paid more attention to environmental protection. With the tremendous advances in information technology, enterprises facing suc...
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Laith Akram Muflih Al-Qudah,Yusuf Ali Khalaf Al-Hroot
Pág. 271 - 276
The main objective of this study is to investigate and evaluate the effect of implementing the Activity-Based Costing technique (ABC) to the profitability of the manufacturing companies in Jordan. The sample of this study includes 72 observations; these ...
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Jimmy Kamasih,David. P. E. Saerang,Lidya Mawikere
Pág. 28 - 40
Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So t...
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Jamalludin Helmi Hashim
Pág. 1228 - 1238
This study intends to highlight the possible significant relationship that may exists between Information Technology (IT) in the perceived usefulness of Activity-Based Costing (ABC) information as compared to the traditional costing across three differen...
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Mohammad Taleghani
Pág. 586 - 593
During the past few years, we have seen a significant shift in cost accounting and management. In the new business environment, cost management has become a critical skill, but it is not sufficient for simply reducing costs; instead, costs must be manage...
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Mziwendoda C. Madwe,Lesley J. Stainbank,Paul Green
AbstractOrientation: It is impossible to accurately determine the detailed costs of running courses offered at South African technical and vocational education and training (TVET) colleges, as none of them practises activity-based costing (ABC). The perc...
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Safaa Ibrahim Mahmood Al-Nuaimi,Rapiah Mohamed,Jamal Mohammed Esmail Alekam
Pág. 452 - 457
Activity-Based Costing (ABC) is as a strategic tool that ensures accurate product costs as compared to traditional costing system. The implementation of ABC implementation offers useful information for performance measurement, cost control and strategic ...
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Job Dubihlela, Rosebud Rundora
This article examines the implementation of activity-based costing (ABC) in the SMEs sector in a developing country. The consequences of ABC on the evolution of management accounting and its impact on the accounting processes, particular as it relates to...
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Ljilja Antic,Vesna Sekulic
Pág. 351 - 364
The concept of Activity-Based Costing (ABC) provides informational support to the performance of key management activities in different organizations. Focused on activities and processes within the organization, this concept, using appropriate cost drive...
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Rita Martini, Monicha Safira Chaerunisa, Sarikadarwati Sarikadarwati, Kiagus Zainal Arifin, Sulaiman Sulaiman
Pág. 160 - 166
Memperhitungkan harga pokok produksi yang akurat sangat diperlukan untuk mengetahui dan menentukan perolehan laba yang optimal dalam setiap penjualan produk. Salah satu alternatif perhitungan tersebut menggunakan metode Activity Based Costing (ABC). Pene...
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Joubert B. Maramis,Victor P.K. Lengkong,Olivia S. Nelwan,Jantje L. Sepang
Pág. 83 - 92
Research on the effectiveness of the application of ASB, especially in relation to village funds, is still rarely done. Many factors influence the effectiveness of the ASB preparation, but can be classified into two factors, namely the human and non-huma...
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Seog-Chan Oh and Alfred J. Hildreth
Smart grids enable a two-way energy demand response capability through which a utility company offers its industrial customers various call options for energy load curtailment. If a customer has the capability to accurately determine whether to accept an...
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Iamara Rossi, Carlos Torres, Marcos Almeida
Pág. Page 127 - 133
El artículo trata del desarrollo de un método para medir los costos de las pérdidas en la Industria de la Construcción y discute su aplicación en dos estudios de casos en la ciudad de Salvador, Estado de Bahía, Brasil. Objetivando una visión más amplia d...
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Baiq Nensi Veni Indipenrian,Bambang Subroto,Aulia Fuad Rahman
Pág. 403 - 416
This study aims to examine the effect of individual behavioral change on the adoption of activity- based costing (ABC) system and its usage, using Unified Theory of Accep-tance and Use of Technology (UTAUT) and Information System Success Model. The sampl...
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Ana Rodríguez-Olalla and Carmen Avilés-Palacios
Organisations have become interested in using integral management systems to increase their sustainable value. Although global integration models address sustainability in organisations, these models present shortcomings and limitations and do not descri...
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Danilo Dorovic
Pág. 57 - 68
Suppliers of goods present a very important cost object for trading companiessuch as retail. There is, however, no theoretical explanation as to how to calculate a contribution to profits generated from an individual supplier. This calculation is the sub...
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