Log in

Relevant bibliographies by topics / Cost-based management / Journal articles

To see the other types of publications on this topic, follow the link: Cost-based management.

Journal articles on the topic 'Cost-based management'

Author: Grafiati

Published: 28 May 2022

Last updated: 31 July 2025

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the top 50 journal articles for your research on the topic 'Cost-based management.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Browse journal articles on a wide variety of disciplines and organise your bibliography correctly.

1

Trussel, John M., and Larry N. Bitner. "Strategic cost management: an activity‐based management approach." Management Decision 36, no. 7 (1998): 441–47. http://dx.doi.org/10.1108/00251749810227093.

Full text

APA, Harvard, Vancouver, ISO, and other styles

2

Grant, D. C., and R. W. Gallant. "Computer-based electric energy cost management." IEEE Transactions on Industry Applications 24, no. 1 (1988): 70–74. http://dx.doi.org/10.1109/28.87253.

Full text

APA, Harvard, Vancouver, ISO, and other styles

3

Choudry, Bilal A., Peter Bertok, and Jinli Cao. "Cost based web services transaction management." International Journal of Web and Grid Services 2, no. 2 (2006): 198. http://dx.doi.org/10.1504/ijwgs.2006.010807.

Full text

APA, Harvard, Vancouver, ISO, and other styles

4

Uzych, Leo. "Value-Based Cost Management for Healthcare." Family & Community Health 20, Supplement (1997): 77–79. http://dx.doi.org/10.1097/00003727-199704001-00009.

Full text

APA, Harvard, Vancouver, ISO, and other styles

5

Lipke, Oliver, and Lukas Weber. "Activity-Based Cost Management bei Finanzdienstleistern." Controlling 12, no. 10 (2000): 485–90. http://dx.doi.org/10.15358/0935-0381-2000-10-485.

Full text

APA, Harvard, Vancouver, ISO, and other styles

6

Jackson, Denise F., and Thomas G. Greenwood. "An activity-based cost management system." Computers & Industrial Engineering 23, no. 1-4 (1992): 413–16. http://dx.doi.org/10.1016/0360-8352(92)90149-e.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Brinke, E. Ten, Eric Lutters, Ton Streppel, and H. J. J. Kals. "Variant-based cost estimation based on Information Management." International Journal of Production Research 38, no. 17 (2000): 4467–79. http://dx.doi.org/10.1080/00207540050205235.

Full text

APA, Harvard, Vancouver, ISO, and other styles

8

Clarke, Paul, and Robin Bellis‐Jones. "Activity‐based cost management in the management of change." TQM Magazine 8, no. 2 (1996): 43–48. http://dx.doi.org/10.1108/09544789610114858.

Full text

APA, Harvard, Vancouver, ISO, and other styles

9

Baladari, Venkata. "Intelligent Tier-Based Data Management: A Predictive Approach to Cloud Storage Cost Optimization." International Journal of Science and Research (IJSR) 12, no. 8 (2023): 2583–86. https://doi.org/10.21275/sr23089114850.

Full text

APA, Harvard, Vancouver, ISO, and other styles

10

Meshal, A. A. Alsorkhee. "Activity Based Costing, Management and Budgeting, With an Application to the Hospitality Sector." International Journal of Case Studies (ISSN Online 2305-509X) o8, no. 11 (2019): 102–12. https://doi.org/10.5281/zenodo.4841088.

Full text

Abstract:

The aim of this study to determine the success of the application of the Activity Based Model in the hospitality sector, this model consists of three main axes which start from Activity Based Costing that works to build a new structure containing products and services and all the activities consumed by these products and services, whether directly or indirectly and then determine the cost of each of these activities accurately and depending on the Cost Driver that links the activity with the product And service and then make cost pool for these activities for each service or product independen

APA, Harvard, Vancouver, ISO, and other styles

11

Jang, Hee-Ryn, Toyokazu Nose, Sennosuke Kuriyama, and Yasuo Adachi. "Cost management system based on EUC concept." Computers & Industrial Engineering 33, no. 3-4 (1997): 653–56. http://dx.doi.org/10.1016/s0360-8352(97)00214-3.

Full text

APA, Harvard, Vancouver, ISO, and other styles

12

Glukhov, Sergei, and Evgeniya Gonchar. "Cost-based industrial enterprise human capital management." SHS Web of Conferences 35 (2017): 01039. http://dx.doi.org/10.1051/shsconf/20173501039.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Turk, Frederick J. "Activity-based costing: A cost management tool." New Directions for Higher Education 1993, no. 83 (1993): 27–34. http://dx.doi.org/10.1002/he.36919938305.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Hoang, Khanh Van, Thi Du Tran, and Thuy Duong Vu. "The Cost - Based Pricing: Research in Pharmaceutical Enterprise in Hanoi." INTERNATIONAL JOURNAL OF MULTIDISCIPLINARY RESEARCH AND ANALYSIS 06, no. 06 (2023): 2417–22. https://doi.org/10.5281/zenodo.8041543.

Full text

Abstract:

The authors investigated and evaluated the factors affecting cost-based pricing in pharmaceutical enterprises in Hanoi. Data were surveyed and collected from 77 pharmaceutical enterprises in Hanoi in 2023 and analyzed using statistical tools. Pharmaceutical enterprises in Hanoi include large-sized enterprises and small and medium-sized enterprises. Survey subjects are mainly business administrators and accountants. The survey results show that there are three factors affecting the cost-based pricing method in pharmaceutical enterprises in Hanoi: (1) the degree of influence in price determinati

APA, Harvard, Vancouver, ISO, and other styles

15

Borovskikh, Olga, Alsu Evstafieva, and Ludmila Marfina. "Cost management of a construction company based on functional cost analysis." E3S Web of Conferences 274 (2021): 05003. http://dx.doi.org/10.1051/e3sconf/202127405003.

Full text

Abstract:

In conditions of environmental instability and uncertainty, one of the factors for the effective functioning and development of a construction company is high-quality and continuous cost management. The cost management process is aimed at maximizing profits by increasing the efficiency of the use of all resources. It requires constant monitoring to make adjustments to the planned costs and their amounts. Cost management is impossible without careful analysis. Along with the traditional methods of cost management, it is advisable for construction companies to apply functional cost analysis, whi

APA, Harvard, Vancouver, ISO, and other styles

16

Ten Brinke, Erik, Eric Lutters, Ton Streppel, and Hubert Kals. "Cost estimation architecture for integrated cost control based on information management." International Journal of Computer Integrated Manufacturing 17, no. 6 (2004): 534–45. http://dx.doi.org/10.1080/09511920410001674587.

Full text

APA, Harvard, Vancouver, ISO, and other styles

17

Moon, S. W., J. S. Kim, and K. N. Kwon. "Effectiveness of OLAP-based cost data management in construction cost estimate." Automation in Construction 16, no. 3 (2007): 336–44. http://dx.doi.org/10.1016/j.autcon.2006.07.008.

Full text

APA, Harvard, Vancouver, ISO, and other styles

18

Dearman, David T., and Michael D. Shields. "Cost Knowledge and Cost-Based Judgment Performance." Journal of Management Accounting Research 13, no. 1 (2001): 1–18. http://dx.doi.org/10.2308/jmar.2001.13.1.1.

Full text

Abstract:

This paper reports evidence on how managers' cost knowledge affects their cost-based judgment performance when a volume-based cost accounting system is used and products have diverse resource consumption. The evidence indicates that managers who have activity-based costing (ABC) knowledge content and/or an activity knowledge structure debias the cost information to have relatively good judgment performance. In contrast, managers with only cost-accounting knowledge content have relatively poor judgment performance. The judgment performance model (Libby and Luft 1993) provides the theoretical fr

APA, Harvard, Vancouver, ISO, and other styles

19

Hu, Yu Ming, and Chuan Liang. "Project Cost Control Based on Dynamic." Applied Mechanics and Materials 357-360 (August 2013): 2379–83. http://dx.doi.org/10.4028/www.scientific.net/amm.357-360.2379.

Full text

Abstract:

In this article, the deficiencies of the traditional methods of project cost control have been objectively analyzed. Through applying the process cost control of project, establishing method of management information systems and combining project cost management practices, the management system model of dynamic cost control has been explained.

APA, Harvard, Vancouver, ISO, and other styles

20

Yin, Yi Lin, and Kun Qian. "Construction Project Cost Management Based on BIM Technology." Applied Mechanics and Materials 357-360 (August 2013): 2147–52. http://dx.doi.org/10.4028/www.scientific.net/amm.357-360.2147.

Full text

Abstract:

The construction project cost management based on BIM will be one of the effective ways to improve the efficiency and profits of construction industry. In order to establish Chinas construction project cost management mode and develop strategies based on BIM, a construction project information management mode based on BIM and cost information integration system are presented. Two strategies on project cost management based on BIM technology are given. The results may be helpful to improve cost management level in construction industry.

APA, Harvard, Vancouver, ISO, and other styles

21

Agarkar, A. M., and A. A. Ghatol. "FFANN Based Cost Effective Major Infant Disease Management." International Journal of Computer Applications 7, no. 11 (2010): 29–33. http://dx.doi.org/10.5120/1289-1755.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Zarutskaya, Vera Sergeevna, and Svetlana Vladimirovna Orekhova. "Corporate networking management based on the cost approach." Финансы и управление, no. 4 (April 2021): 1–20. http://dx.doi.org/10.25136/2409-7802.2021.4.36627.

Full text

Abstract:

The COVID-19 pandemic caused a significant drop in the tourism sector. Precarious existence of the tourism agencies can be based on the development of the corporate business network managed by the formation of the key network resource &ndash; social capital. This research is aimed at the development and testing of the original toolset for the assessment of social capital and creation of the universal model of corporate networking management based on it. The subject of this article is the social capital of a company. The object is the operating tourism agency of Sverdlovsk Region &ldquo

APA, Harvard, Vancouver, ISO, and other styles

23

王, 二涛. "Engineering Cost Management Application Research Based on BIM." Management Science and Engineering 05, no. 01 (2016): 25–28. http://dx.doi.org/10.12677/mse.2016.51b005.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Lockamy, Archie. "A constraint‐based framework for strategic cost management." Industrial Management & Data Systems 103, no. 8 (2003): 591–99. http://dx.doi.org/10.1108/02635570310497639.

Full text

APA, Harvard, Vancouver, ISO, and other styles

25

АГАХАНОВА, К. А. "CONSTRUCTION COST MANAGEMENT BASED ON INFORMATION MODELING TECHNOLOGIES." Экономика и предпринимательство, no. 11(160) (December 21, 2023): 1095–98. http://dx.doi.org/10.34925/eip.2023.160.11.209.

Full text

Abstract:

С непрерывным развитием цифровых технологий, внедрение технологии информационного моделирования (ТИМ) значительно возросло, и современная строительная отрасль постепенно перешла от трудоемкой к технологической. В настоящее время управление затратами на строительство в России все еще находится в режиме экстенсивного управления. Для достижения наилучшего результата проекта жизненно важно совершенствование процессов управления затратами. Таким образом, необходимо продвигать усовершенствованное управление затратами в строительной отрасли и сформировать новую систему управления стоимостью строитель

APA, Harvard, Vancouver, ISO, and other styles

26

Qingge, Zhang. "A New Activity-Based Financial Cost Management Method." Physics Procedia 33 (2012): 1906–12. http://dx.doi.org/10.1016/j.phpro.2012.05.301.

Full text

APA, Harvard, Vancouver, ISO, and other styles

27

Blanchfield, Bonnie B., Richard W. Grant, Greg A. Estey, Henry C. Chueh, G. Scott Gazelle, and James B. Meigs. "Cost of an informatics-based diabetes management program." International Journal of Technology Assessment in Health Care 22, no. 2 (2006): 249–54. http://dx.doi.org/10.1017/s0266462306051075.

Full text

Abstract:

Objectives: The relatively high cost of information technology systems may be a barrier to hospitals thinking of adopting this technology. The experiences of early adopters may facilitate decision making for hospitals less able to risk their limited resources. This study identifies the costs to design, develop, implement, and operate an innovative informatics-based registry and disease management system (POPMAN) to manage type 2 diabetes in a primary care setting.Methods: The various cost components of POPMAN were systematically identified and collected.Results: POPMAN cost $450,000 to develop

APA, Harvard, Vancouver, ISO, and other styles

28

Christopher, Martin, and John Gattorna. "Supply chain cost management and value-based pricing." Industrial Marketing Management 34, no. 2 (2005): 115–21. http://dx.doi.org/10.1016/j.indmarman.2004.07.016.

Full text

APA, Harvard, Vancouver, ISO, and other styles

29

McKeon, Tad. "Activity-based cost management: A tool for survival." Journal of Home Health Care Practice 7, no. 4 (1995): 69–75. http://dx.doi.org/10.1177/108482239500700410.

Full text

APA, Harvard, Vancouver, ISO, and other styles

30

Hussain, Mostaque, and A. Gunasekaran. "Activity‐based cost management in financial services industry." Managing Service Quality: An International Journal 11, no. 3 (2001): 213–26. http://dx.doi.org/10.1108/09604520110391324.

Full text

APA, Harvard, Vancouver, ISO, and other styles

31

Zou, Jixue, Ting Xue, and Jia Guo. "The whole process cost management based on BIM." IOP Conference Series: Earth and Environmental Science 233, no. 2 (2019): 022020. http://dx.doi.org/10.1088/1755-1315/233/2/022020.

Full text

APA, Harvard, Vancouver, ISO, and other styles

32

Roy, R., P. Souchoroukov, and T. Griggs. "Function-based cost estimating." International Journal of Production Research 46, no. 10 (2008): 2621–50. http://dx.doi.org/10.1080/00207540601094440.

Full text

APA, Harvard, Vancouver, ISO, and other styles

33

Pavia, Teresa M. "Profit Maximizing Cost Allocation for Firms Using Cost-Based Pricing." Management Science 41, no. 6 (1995): 1060–72. http://dx.doi.org/10.1287/mnsc.41.6.1060.

Full text

APA, Harvard, Vancouver, ISO, and other styles

34

Cox, Ron, Peter Horton, Nigel Rajaratnam, and James Carley. "COST BENEFIT ANALYSIS IN COASTAL MANAGEMENT – USEFUL OR FLAWED?" Coastal Engineering Proceedings, no. 37 (October 2, 2023): 97. http://dx.doi.org/10.9753/icce.v37.management.97.

Full text

Abstract:

Cost Benefit Analysis (CBA) has become an important tool for evaluating coastal management actions in Australia, and various coastal CBA studies have been completed. However, some of these studies have produced contradictory outcomes, and some assumptions on which they were based have been questioned. In the presentation, various assumptions frequently used in coastal CBA’s are considered and assessed with reference to specific case studies.

APA, Harvard, Vancouver, ISO, and other styles

35

Wegmann, Gregory. "A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach." Asia-Pacific Management Accounting Journal 14, no. 2 (2019): 161–84. http://dx.doi.org/10.24191/apmaj.v14i2-08.

Full text

Abstract:

This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology

APA, Harvard, Vancouver, ISO, and other styles

36

Li, Jiarong, Lijuan Gou, and Feng Men. "Research on Highway Maintenance and Management Cost Based on Life Cycle Cost Analysis." E3S Web of Conferences 512 (2024): 03026. http://dx.doi.org/10.1051/e3sconf/202451203026.

Full text

Abstract:

With the rapid development of China’s highway construction, the huge demand for funds and the lack of financial strength of the contradiction is increasingly obvious, can effectively control the maintenance costs, highway operators to obtain sustainable development advantages of the key factors. This paper measures the highway maintenance and management costs including carbon emission costs based on the perspective of life cycle cost analysis. Based on the perspective of life cycle cost analysis, prediction models are developed for each component cost of highway maintenance and management cost

APA, Harvard, Vancouver, ISO, and other styles

37

Berling, Peter. "Holding cost determination: An activity-based cost approach." International Journal of Production Economics 112, no. 2 (2008): 829–40. http://dx.doi.org/10.1016/j.ijpe.2005.10.010.

Full text

APA, Harvard, Vancouver, ISO, and other styles

38

Chen, Jing Pu, and Wei Wei Wang. "“Target-Operation” Cost Management Model." Advanced Materials Research 204-210 (February 2011): 1022–25. http://dx.doi.org/10.4028/www.scientific.net/amr.204-210.1022.

Full text

Abstract:

Objective cost management and Activity-Based cost management are both more advanced cost management methods, but they are difficult to overcome their own shortcomings. In order to overcome the defects of these two methods of cost management, in the meanwhile, to find a new way to perfect the cost control system in enterprise, the writer planned to make this study. By analyzing and summarizing the domestic and international research results based on the integration of the Objective cost management and Activity-Based cost management, the writer pointed out the lack of current research and raised

APA, Harvard, Vancouver, ISO, and other styles

39

Xiaojuan, Hu. "Research on Innovation and Cost Management Based on Project Integrated Management Theory." Open Cybernetics & Systemics Journal 9, no. 1 (2015): 1587–93. http://dx.doi.org/10.2174/1874110x01509011587.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Mishra, Atul, A. K. Sharma, and Ashok Madan. "An Analysis of Management Cost for Mobile Agent based Network Management Model." International Journal of Computer Applications 42, no. 5 (2012): 19–28. http://dx.doi.org/10.5120/5689-7736.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Werner, Michael L., and Fu Yuan Xu. "Improving Manufacturing Management with Activity Based Costing." Advanced Materials Research 472-475 (February 2012): 2494–501. http://dx.doi.org/10.4028/www.scientific.net/amr.472-475.2494.

Full text

Abstract:

The calculation of product cost in modern manufacturing enterprises includes assigning direct costs and indirect costs (overhead) to products. Direct material and direct labor costs can be traced to individual products or batches of products. However, because overhead is an indirect cost and benefits more than one product, it is difficult if not impossible to determine the true overhead cost associated with the overhead resources consumed to manufacture individual products produced. The factory resources included in overhead are an important component of manufacturing product. Overhead costs h

APA, Harvard, Vancouver, ISO, and other styles

42

Xu, Jing. "Construction Project Cost Management Model Based on Big Data." Journal of Physics: Conference Series 1852, no. 2 (2021): 022017. http://dx.doi.org/10.1088/1742-6596/1852/2/022017.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Gryazev, M. V., O. V. Sorvina, and S. E. Petrovicheva. "Industrial enterprise cost management based on financial performance target." Economic Analysis: Theory and Practice 18, no. 6 (2019): 1124–39. http://dx.doi.org/10.24891/ea.18.6.1124.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

Averina, O. I., and L. V. Permitina. "Cost optimization at bakeries based on management accounting tools." Международный бухгалтерский учет 20, no. 10 (2017): 579–95. http://dx.doi.org/10.24891/ia.20.10.579.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

Liu, Qingjuana, and Jialin Cao. "Application Research on Engineering Cost Management Based on BIM." Procedia Computer Science 183 (2021): 720–23. http://dx.doi.org/10.1016/j.procs.2021.02.120.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

TANG, Xian, Xiao-Feng MENG, Zhi-Chao LIANG, and Ze-Ping LU. "Cost-Based Buffer Management Algorithm for Flash Database Systems." Journal of Software 22, no. 12 (2011): 2951–64. http://dx.doi.org/10.3724/sp.j.1001.2011.03967.

Full text

APA, Harvard, Vancouver, ISO, and other styles

47

Aird, Brian. "Activity‐based cost management in health care ‐ another fad?" International Journal of Health Care Quality Assurance 9, no. 4 (1996): 16–19. http://dx.doi.org/10.1108/09526869610124182.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Hu, Ying. "Research on BIM-based Fine Management of Engineering Cost." Journal of Physics: Conference Series 1648 (October 2020): 032170. http://dx.doi.org/10.1088/1742-6596/1648/3/032170.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Hoogendoorn, M., C. R. van Wetering, A. M. Schols, and M. P. M. H. Rutten-van Molken. "Is INTERdisciplinary COMmunity-based COPD management (INTERCOM) cost-effective?" European Respiratory Journal 35, no. 1 (2009): 79–87. http://dx.doi.org/10.1183/09031936.00043309.

Full text

APA, Harvard, Vancouver, ISO, and other styles

50

Toporkova, O. A., L. I. Lozovska, L. M. Savchuk, A. H. Monia, and L. M. Bandorina. "Pipe production cost management model based on graph theory." Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu, no. 5 (October 30, 2024): 123–29. http://dx.doi.org/10.33271/nvngu/2024-5/123.

Full text

Abstract:

The pipe production process is a complex dynamical system with a significant number of production operations and interconnected cost localization centres. Purpose. To develop a mathematical model of the process of handling analytical information of a pipe enterprise using graph theory for the needs of cost management at each production stage. Methodology. Technological flow charts of the production job, where the list of mandatory activities and routing of the operating process are indicated, were used to organize cost accounting by operational centres of their localization with the help of co

APA, Harvard, Vancouver, ISO, and other styles

We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!