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Zeitschriftenartikel zum Thema "Activity Basec Costing":
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Fei, Zhang Yi, und Che Ruhana Isa. „Factors Influencing Activity-Based Costing Success: A Research Framework“. International Journal of Trade, Economics and Finance 1, Nr. 2 (2010): 144–50. http://dx.doi.org/10.7763/ijtef.2010.v1.26.
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Hammer, Jiří. „Activity Based Costing as Way to Streamline Government“. Český finanční a účetní časopis 2011, Nr. 4 (01.12.2011): 119–30. http://dx.doi.org/10.18267/j.cfuc.160.
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Lim, Ji-Young, Wonjung Noh und Jin-A. Mo. „A Methodological Quality Evaluation of Nursing Cost Analysis Research based on Activity-based Costing in Korea“. Journal of the Korea Contents Association 16, Nr. 7 (28.07.2016): 279–90. http://dx.doi.org/10.5392/jkca.2016.16.07.279.
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Sancovschi, Moacir, und Adolfo Henrique Coutinho Silva. „ALGUMAS CONSIDERAÇÕES SOBRE A NATUREZA DO TIME-DRIVEN ACTIVITY-BASED COSTING“. Advances in Scientific and Applied Accounting 11, Nr. 1 (30.04.2018): 110–26. http://dx.doi.org/10.14392/asaa.2018110106.
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Bariyah, Binti Ro’isatul, und Hwihanus Hwihanus. „PENERAPAN METODE ACTIVITY BASED COSTING DALAM MENENTUKAN HARGA POKOK PRODUKSI (STUDI KASUS PADA PENGRAJIN SANDAL DESA BERBEK)“. JEA17: Jurnal Ekonomi Akuntansi 5, Nr. 2 (28.10.2020): 77–88. http://dx.doi.org/10.30996/jea17.v5i2.4280.
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ABSTRACTThis study aims to determine how to apply the calculation of activity based costing in determining the cost of goods manufactured and how to compare the cost of goods manufactured using traditional methods and activity based costing methods. This study used descriptive qualitative method. The data used are qualitative data in the form of company identity and quantitative data related to the company's production costs. Data collection was carried out by observation and interviews.The results showed the calculation of the cost of goods manufactured at UD. Karimunjawa Perkasa with the traditional method compared to the activity based costng method gives lower results for the mountain slop sandals and mountain slop sandals, while for the flat sandals gives a greater result. This is due to the calculation of the cost of goods manufactured by the traditional method using one cost driver while the activity based costing method uses more than one cost driver. Charging using activity based costing makes the calculation of the cost of goods manufactured more accurate, thus helping management in making decisions and determining the selling price
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Mikovcová, Hana. „Activity Based Costing“. Acta Oeconomica Pragensia 16, Nr. 4 (01.08.2008): 22–28. http://dx.doi.org/10.18267/j.aop.127.
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Goebel, Daniel J., Greg W. Marshall und William B. Locander. „Activity-Based Costing“. Industrial Marketing Management 27, Nr. 6 (November 1998): 497–510. http://dx.doi.org/10.1016/s0019-8501(98)00005-4.
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Jalalabadi, Faryan, Allen Milewicz, Sohail Shah, Larry Hollier und Edward Reece. „Activity-Based Costing“. Seminars in Plastic Surgery 32, Nr. 04 (22.10.2018): 182–86. http://dx.doi.org/10.1055/s-0038-1672208.
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AbstractCost allocation for health care professionals can be an enigma within the health care system. Activity-based costing (ABC) is an accounting tool that allocates costs incurred through a company's practice of providing goods and services to the consumer. ABC can provide insight into inefficiencies across the supply chain and unlock excess capacity. This, in turn, can drive services provided toward generating more value for the hospital system. ABC can be tailored to focus upon a unit of measurement that holds value as it pertains to production. With time-driven ABC (Td-ABC), we look to use the advantages of both the fee-for-service and capitation model to transition to a value-based system. Providers are rewarded based on efficiencies and successful outcomes in patient care while disincentivizing poor outcomes and superfluous volume/expenditures. ABC, however, does not come without its own risks and disadvantages, and the user must exercise caution in applying this cost-allocating tool to avoid detriment to its practice. A review of the literature was conducted to analyze the implementation, medical application, and advantages and disadvantages of Td-ABC.
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Raab, Carola, Stowe Shoemaker und Karl J. Mayer. „Activity-Based Costing“. International Journal of Hospitality & Tourism Administration 8, Nr. 3 (07.08.2007): 1–15. http://dx.doi.org/10.1300/j149v08n03_01.
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Eggers, John L., und Charles E. Bangert. „Activity-based costing“. Journal - American Water Works Association 90, Nr. 6 (Juni 1998): 63–69. http://dx.doi.org/10.1002/j.1551-8833.1998.tb08454.x.
Dissertationen zum Thema "Activity Basec Costing":
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Stojaspalová, Vendula. „Analýza nákladů vybrané společnosti pomocí metody Activity Based Costing“. Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-449766.
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The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.
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Lima, Carlos Rogério Montenegro de. „Activity-based costing para hospitais“. reponame:Repositório Institucional do FGV, 1997. http://hdl.handle.net/10438/4698.
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Made available in DSpace on 2010-04-20T20:14:37Z (GMT). No. of bitstreams: 0
Previous issue date: 1997-03-06T00:00:00Z This dissertation presents the conventional cost accounting systems described in specialized literature. It also discusses three costing methods used by healthcare provider organizations in United States. It presents the basic contents about activitybased costing (ABC) anda framework for its implementation . It concludes with an ABC model for hospitais. Esta dissertação de mestrado apresenta os métodos convencionais de custeio descritos na literatura. Também discute os método de custeio mais utilizados pelos serviços de saúde norte-americanos. Apresenta a fundamentação teórica e descreve um método de aplicação do Sistema de Custos Baseado em Atividades (ABC - Activity-Based Costing). Conclui mostrando um exemplo prático da aplicação do Activity-Based Costing em um hospital
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Cohen, Howard. „Implementing an activity-based costing model“. Thesis, Nelson Mandela Metropolitan University, 2004. http://hdl.handle.net/10948/240.
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Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best strategies to pursue in the future. This product costing method can be a valuable tool in planning and managing costs not only in the manufacturing area, but also in all aspects of business operations, from product design to distribution. Although its main advantage is its ability to provide more realistic product cost information for financial reporting purposes, use of ABC can lead to a better understanding of the strategic linkages existing between the various cost areas in the organisation. It enables managers to have a holistic view of cost management. ABC was developed to better understand, manage and control the overheads. The brief fundamental of ABC is: Products consume activities, activities consume resources, and resources consume costs. Based upon this fundamental principle, ABC can trace the cost from resources to activities that are consumed by product manufacturing processes as well as from activities to products. ABC investigates the transactions that trigger cost instead of concentrating solely on measures of physical volume or a certain amount of labour hours. Compared to the traditional costing systems, ABC can not only answer how much product cost is but also tell executives the factors triggering costs and the way to manage costs. ABC helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual improvement. Unlike the traditional method, instead of using the single pre-determined overhead rate to absorb the indirect cost to products, ABC uses actual incurred cost to v determine the product cost. By tracing the absorption process of indirect cost, ABC would provide more information to management and help it find better ways to manage costs. However, the cost drivers used in ABC are constants but the cost driver rates are continually changing. ABC still uses predetermined cost drivers so it has the same fundamental problem as the traditional methods for estimating.
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Drahoňovský, Milan. „Activity Based Costing v procesně řízené společnosti“. Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-203754.
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ABC is a methodology for calculating of the costs of activities in the organizations. This methodology has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in foreign corporations in the private ownership. Its use in the state and their subordinate organizations established in foreign companies is very small and almost not used in domestic organizations. Accurate knowledge of the costs of the various company activities could be crucial in the long term view and directs the organization to success or to failure. In the private sector are costing mechanisms set in different level, but in the public sector are largely neglected. This situation is mainly due to the fact that organizations are managed by hired managers and they are not owned by a private person (or persons) too. They are owned by the state, which functions as the manager is very poor. The current economic situation and changes are forcing organizations to think about the possibilities of using advanced management methods. These trends are captured not only in surveys, identified already as efforts superiors organizations to manage subordinate organizations, but also partially finalized projects in the state sphere. These projects reveal the interested of organizations to further detailed insights into the stream of costs and their final utilization. This dissertation summarizes the findings of ABC for the public sector in universities and research institutions. Summarizes the current status and position for the creation of the ABC model in practice. This thesis includes not only the methodology but also a practical example of the practices described step by step. The results of the calculation according to ABC provide detailed view of costs during the agenda execution and organization also on a detailed calculation of the output of the organization. Thanks to a detailed insight into structured calculation is allowed to lead their active management and positive influence on the future.
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Darsono, Hartodjojo. „Applicability of activity-based costing in Hong Kong /“. Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19874856.
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Morakul, Supitcha. „Cultural Influences on the ABC Implementation Under Thailand's Environment“. Thesis, University of North Texas, 1999. https://digital.library.unt.edu/ark:/67531/metadc279207/.
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Spence, Frank W. „Activity-based costing in a service organization“. Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1993. http://handle.dtic.mil/100.2/ADA268706.
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Gurd, Bruce. „Activity based costing in its organisational context /“. Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.
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Nygren, Moa, und Ola Wiodahl. „Vad kostar det planerade läkarbesöket? : En studie om Activity Based Costing på hälsocentraler“. Thesis, Umeå universitet, Företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-91046.
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Under de senaste 10 åren har kostnaderna inom hälso- och sjukvården i Sverige ökat med 20 procent. Förklaringen antas ligga i att medellivslängden bland befolkningen ständigt ökar, att vårdtillfällen gällande psykisk ohälsa i Sverige blir allt fler samt att sjukdomsfallen idag är allt mer komplexa. I och med att hälsocentraler är första instansen inom hälso- och sjukvården innebär dessa faktorer att antalet läkarbesök på hälsocentraler ökar. Dessa faktorer leder till ökade kostnader för hälsocentralerna och indikerar att det är viktigt för hälsocentraler att vara medvetna om sina kostnader. Activity Based Costing (ABC) anses vara en metod som kan göra organisationer inom hälso- och sjukvården mer kostnadsmedvetna i och med att ABC har visats vara ett pålitligt verktyg för att kartlägga verksamhetens kostnader. Samtidigt har det i litteraturen lyfts fram att utvecklandet av ABC-modellen kan vara både tids- och resurskrävande för dessa organisationer. Denna tvetydighet tyder på att forskningen inom hälso- och sjukvården behöver utvidgas. Dessutom har ABC främst använts på sjukhus, varvid lämpligheten att använda ABC på hälsocentraler förefaller outforskad. Mot bakgrund till detta forskningsgap och den kostnadsproblematik som råder på hälsocentraler formuleras följande forskningsfråga i studien: Hur kan en ABC-modell utvecklas till att kunna kartlägga kostnaderna vid en hälsocentral? Syftet med studien var att förstå verksamheten på hälsocentralerna, dels för att kunnautveckla en ABC-modell för beräkning av kostnader, dels för att identifiera implikationer somkan föreligga vid utvecklandet av ABC. För att utveckla ABC-modellen till hälsocentraler har studien utgått från olika metoder. Sju intervjuer har genomförts med respondenter vid fem landstingsdrivna hälsocentraler i Norrbottens Läns Landsting. Vidare har även åtta frågeformulär besvarats av personal från dessa hälsocentraler. Studien har dessutom kompletterats med årsbokslut och intern verksamhetsdata från de fem hälsocentralerna. Studien har sin utgångspunkt i en hermeneutisk kunskapssyn och ett induktivt angreppssätt. En slutsats i studien är att hälsocentraler utgör en komplex verksamhet och att arbetsprocesserna för att behandla en patient skiljer sig åt mellan yrkesgrupperna på hälsocentralerna. Det gör det svårt att utveckla en ABC-modell för hela hälsocentralen med enbart små resurser tillhands. Ytterligare en slutsats kom därmed att bli den utvecklade ABC-modellen för en del av hälsocentralernas verksamhet, nämligen ett planerat läkarbesök. Denna modell bidrar till forskningsgapet för ABC inom hälso- och sjukvården och är studiens mest framträdande teoretiska bidrag.
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Malmi, Teemu. Adoption and implementation of activity-based costing: Practice, problems, and motives. [Helsinki]: Helsinki School of Economics and Business Administration, 1997.
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Scapens, Robert W. „Activity-Based Costing“. In Management Accounting, 183–211. London: Macmillan Education UK, 1991. http://dx.doi.org/10.1007/978-1-349-21348-1_12.
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Lawler, William C. „Activity-Based Costing“. In The Portable MBA in Finance and Accounting, 335–50. Hoboken, NJ, USA: John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118257494.ch13.
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Schawel, Christian, und Fabian Billing. „Activity Based Costing“. In Top 100 Management Tools, 26–27. Wiesbaden: Gabler, 2009. http://dx.doi.org/10.1007/978-3-8349-8185-1_2.
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Collis, Jill, Andrew Holt und Roger Hussey. „Activity-based costing“. In Business Accounting, 430–45. London: Macmillan Education UK, 2017. http://dx.doi.org/10.1057/978-1-137-52150-7_15.
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Schawel, Christian, und Fabian Billing. „Activity Based Costing“. In Top 100 Management Tools, 15–17. Wiesbaden: Gabler Verlag, 2014. http://dx.doi.org/10.1007/978-3-8349-4691-1_5.
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Konferenzberichte zum Thema "Activity Basec Costing":
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Beekman, Geert Jan. „Activity Based Costing of IT“. In 2007 IEEE International Conference on Exploring Quantifiable IT Yields (EQUITY). IEEE, 2007. http://dx.doi.org/10.1109/equity.2007.3.
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Kopecky, Martin, und Hana Tomaskova. „Activity Based Costing and Process Simulations“. In Hradec Economic Days 2019, herausgegeben von Petra Maresova, Pavel Jedlicka und Ivan Soukal. University of Hradec Kralove, 2019. http://dx.doi.org/10.36689/uhk/hed/2019-01-043.
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Manalo, R. G., und M. D. Valenzuela-Manalo. „Strategic management and activity-based costing“. In EM). IEEE, 2010. http://dx.doi.org/10.1109/ieem.2010.5674341.
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Davidrajuh, Reggie. „Activity Based Costing with Petri Nets“. In 2012 European Modelling Symposium (EMS). IEEE, 2012. http://dx.doi.org/10.1109/ems.2012.64.
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Jurek, P., B. Bras, T. Guldberg, J. D'Arcy, Seog-Chan Oh und S. Biller. „Activity-Based Costing applied to automotive manufacturing“. In 2012 IEEE Power & Energy Society General Meeting. New Energy Horizons - Opportunities and Challenges. IEEE, 2012. http://dx.doi.org/10.1109/pesgm.2012.6345348.
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Roudaki, Amin, und Mahmoud Doroodchi. „Activity Based Costing Using Unified Modeling Methodology“. In 2009 International Conference on Information Management and Engineering. IEEE, 2009. http://dx.doi.org/10.1109/icime.2009.124.
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Yang, Touping, und Zhixue Liu. „An Inventory Model Based on Activity-Based Costing“. In Eighth International Conference of Chinese Logistics and Transportation Professionals (ICCLTP). Reston, VA: American Society of Civil Engineers, 2009. http://dx.doi.org/10.1061/40996(330)193.
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Fei, Ma, Yang Hua, Sun Bao-feng und Wu Meng-na. „Remanufacturing System Cost Management Based on Integration of Target Costing and Activity-Based Costing“. In 2008 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2008. http://dx.doi.org/10.1109/iciii.2008.99.
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Hu Lingling und Wang Yong. „Apply activity-based costing to the costing management of third-party logistic Company“. In 2011 International Conference on Business Management and Electronic Information (BMEI). IEEE, 2011. http://dx.doi.org/10.1109/icbmei.2011.5916979.
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Waghmode, Laxman Yadu, und Anil Dattatraya Sahasrabudhe. „Life Cycle Cost Modeling of Pumps Using an Activity Based Costing Methodology“. In ASME 2010 10th Biennial Conference on Engineering Systems Design and Analysis. ASMEDC, 2010. http://dx.doi.org/10.1115/esda2010-24043.
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In order to survive in today’s competitive global business environment, implementation of life cycle costing methodology with a greater emphasis on cost control could be one of the convincing approaches for the manufacturing firms. The product life cycle costing approach can help track and analyse the cost implications associated with each phase of product life cycle. Life cycle costing (LCC) practices with traditional costing methods may provide results that have a severe deviation from the real product LCC as it focuses on the cost of materials, labor and a low portion of overheads apportioned by the absorption rate to the product. Activity based costing (ABC) has emerged as one of the several innovative and more accurate costing methods in recent years. It is based on the principle that products or services consume activities and activities consume resources that generate costs. Thus, the ABC system focuses on calculating the costs incurred on performing the activities to manufacture a product. This paper presents a LCC modeling approach for estimating life cycle cost of pumps using activity based costing method. The study was conducted in a large pump manufacturing company from India that has significant global standing within its industry. Firstly, all the activities and cost drivers associated with the life cycle of a pump have been identified. A methodology for LCC analysis using ABC is then developed and it is applied to two different pumps manufactured by the same industry and the results obtained are presented.
Berichte der Organisationen zum Thema "Activity Basec Costing":
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Gomez, Joel. Activity-Based Costing in the Naval Postgraduate School. Fort Belvoir, VA: Defense Technical Information Center, März 2015. http://dx.doi.org/10.21236/ada620803.
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Moore, Kevin R. Using Activity-Based Costing to Improve Performance: A Case Study Report. Fort Belvoir, VA: Defense Technical Information Center, April 2000. http://dx.doi.org/10.21236/ada388264.
