Academic literature on the topic 'Costing system limitations'

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Journal articles on the topic "Costing system limitations"

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Maelah, Ruhanita, Sofiah Sofiah Md Auzair, Amizawati Mohd Amir, and Azlina Azlina Ahmad. "Implementation Process and Lessons Learned In the Determination of Educational Cost Using Modified Activity-Based Costing (ABC)." Social and Management Research Journal 14, no. 1 (2017): 1. http://dx.doi.org/10.24191/smrj.v14i1.5277.

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Putting in place accurate cost information for the outputs of universities is no longer a choice but a necessity if a university is to have a worldclass management system. Nevertheless, the current costing systems are not designed to support management-related information with fund accounting and budgetary control systems dominating the mind-sets of the administrators of universities. In support of an autonomous pathway for public universities in Malaysia, Universiti Kebangsaan Malaysia has piloted an educational cost determination exercise using the activitybased costing (ABC) system. Instead
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Albu, Catalin Nicolae, Nadia Albu, Flavius Andrei Guinea, and Mathew Tsamenyi. "Dealing with the visibility created by accounting numbers – A case study of cost accounting translation in a transitional economy." Journal of Accounting in Emerging Economies 10, no. 2 (2020): 277–303. http://dx.doi.org/10.1108/jaee-02-2018-0015.

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PurposeThis paper investigates the process of translating a costing tool into operational use in the context of a transitional (post-communist) economy, where local institutions challenge the rationality of western methods.Design/methodology/approachBy mobilizing Actor–Network Theory, in particular Callon's four moments of translation, and by drawing data from an interventionist research, the paper focuses on the process of change instilled by the implementation of a costing tool in 20 Romanian construction companies.FindingsThe costing system is initially problematized as a tool for rational
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Stončiuvienė, Neringa, Rūta Ūsaitė-Duonielienė, and Danutė Zinkevičienė. "Integration of Activity-Based Costing Modifications and LEAN Accounting into Full Cost Calculation." Engineering Economics 31, no. 1 (2020): 50–60. http://dx.doi.org/10.5755/j01.ee.31.1.23750.

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The purpose of this research is to design a production company fitted full product cost calculation model following analysis of Activity Based Costing (ABC), its modifications and LEAN accounting system principles. The study is based on analysis and comparison in ABC, Time Driven Activity Based Costing (TDABC), Service-Based Costing (S-BC), Duration Based Costing (DBC) and LEAN accounting. The designed innovative full product cost calculation model integrates the following management system elements: LEAN value streams, ABC activities, TDABC time driver, S-BC customer rating, and DBC productio
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Escobar-Mamani, Fortunato, George Argota-Pérez, Víctor Dante Ayaviri Nina, Santotomas Licímaco Aguilar-Pinto, Gabith Miriam Quispe Fernandez, and Otto Eulogio Arellano Cepeda. "Costeo basado en actividades (ABC) en las PYMES e iniciativas innovadoras: ¿opción posible o caduca?" Revista de Investigaciones Altoandinas - Journal of High Andean Research 23, no. 3 (2021): 171–80. http://dx.doi.org/10.18271/ria.2021.321.

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The quantification of production/service costs to determine the market price is fundamental in offering the maximum value of satisfaction. Therefore, management accounting is essential. One of the alternative tools is activity-based costing, known as ABC system, an alternative method to overcome the limitations of traditional indirect cost systems, which somehow distort the actual accounting of costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing the scientific literature produced on the activity-based costing s
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Quesado, Patricia, and Rui Silva. "Activity-Based Costing (ABC) and Its Implication for Open Innovation." Journal of Open Innovation: Technology, Market, and Complexity 7, no. 1 (2021): 41. http://dx.doi.org/10.3390/joitmc7010041.

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Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Thus, this stud
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Ozyapici, Hasan, and Veyis Naci Tanis. "Improving health care costing with resource consumption accounting." International Journal of Health Care Quality Assurance 29, no. 6 (2016): 646–63. http://dx.doi.org/10.1108/ijhcqa-04-2015-0045.

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Purpose – The purpose of this paper is to explore the differences between a traditional costing system (TCS) and resource consumption accounting (RCA) based on a case study carried out in a hospital. Design/methodology/approach – A descriptive case study was first carried out to identify the current costing system of the case hospital. An exploratory case study was then conducted to reveal how implementing RCA within the case hospital assigns costs differently to gallbladder surgeries than the current costing system (i.e. a TCS). Findings – The study showed that, in contrast to a TCS, RCA cons
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Funnell, Warwick, Andrew Holden, and David Oldroyd. "Costing in the Newcastle Infirmary, 1840-1888." Accounting, Auditing & Accountability Journal 27, no. 3 (2014): 465–88. http://dx.doi.org/10.1108/aaaj-05-2012-01018.

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Purpose – This paper examines the nature and function of cost accounting at the Newcastle Infirmary, a large voluntary provincial hospital, established in 1751. In particular, the paper adds to the literature on accounting within early voluntary hospitals by identifying the relative contributions of the costing system to planning and controlling the operations, assisting decision making and holding managers accountable for their performance. Design/methodology/approach – The paper relies primarily on original documents preserved in the archives of the Newcastle Infirmary. Findings – Although e
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Allain, Elodie, and Claude Laurin. "Explaining implementation difficulties associated with activity-based costing through system uses." Journal of Applied Accounting Research 19, no. 1 (2018): 181–98. http://dx.doi.org/10.1108/jaar-11-2014-0120.

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Purpose The purpose of this paper is to explore how and why the uses (enabling or controlling) of an activity-based costing system could cause difficulties in implementing such a cost system. Design/methodology/approach The authors conducted a case study in a French insurance company. Three successive research periods were undertaken: from March to August 2005, between October 2008 and June 2009, and in 2012. In total, 51 interviews were conducted during these periods. Other useful information was also collected through conversations, observation, and through the consultation of internal docum
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Moschidis, Odysseas, Evrikleia Chatzipetrou, and George Tsiotras. "Quality costing and quality management maturity in Greece." International Journal of Productivity and Performance Management 67, no. 1 (2018): 171–91. http://dx.doi.org/10.1108/ijppm-08-2016-0152.

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Purpose The purpose of this paper is to explore how the sophistication of a quality costing system depends on the quality management maturity (QMM) level in Food and Beverage (F&B) enterprises. Since no previous research has taken place in this area, the paper aims at analyzing the relationships between quality costing and the specific variables that define the various maturity stages. Design/methodology/approach A structured questionnaire was used to survey 457 F&B companies. This produced 104 usable responses (23 percent response rate). Multidimensional correspondence analysis (MCA)
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Pangestuti, Dinik Fitri Rahajeng, and Indah Purbasari. "Penentuan Tarif Layanan Kesehatan Gigi dan Mulut dengan Metode Activity Based Cost System." Surya Medika: Jurnal Ilmiah Ilmu Keperawatan dan Ilmu Kesehatan Masyarakat 14, no. 2 (2019): 72. http://dx.doi.org/10.32504/sm.v14i2.128.

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Background: The result of the morbidity report at 2001, shown that dental and oral health in Indonesia is still become public complaint, it is around 60%, such as dental caries and periodontal disease. Dental public health effort to date has yet to be run with optimal due to various constraints, including: limitations of the power, the means of operating costs as well as social and economic conditions of society. Considering these constraints have developed a model of services in the form of a layered service (level of care) according to existing resources, in the form of Primary Health Care (
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Dissertations / Theses on the topic "Costing system limitations"

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Valente, Hélder António Barata. "Análise do sistema de custeio de um serviço de após venda : recomendações." Master's thesis, Instituto Superior de Economia e Gestão, 2014. http://hdl.handle.net/10400.5/7606.

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Mestrado em Ciências Empresariais<br>Os sistemas de custeio, independentemente do seu modelo, mais ou menos complexo, são uma ferramenta de gestão de empresas que enfrentam um mercado cada vez mais global, competitivo e agressivo, para os gestores, que precisam de dados credíveis de custos para a tomada de decisão. Sendo esta uma ferramenta importante e imprescindível nas empresas, os sistemas de custeio têm que ser avaliados regularmente e procurar a sua melhoria contínua. Este trabalho tem como objetivo demonstrar a necessidade de monitorizar regularmente o sistema de custeio, que é um sis
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Santos, Rita Alexandra Ortigueira Gonçalves dos. "Método ABC: implementação em serviços especiais de limpeza." Master's thesis, 2009. http://hdl.handle.net/10071/1857.

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Na actualidade, tem-se verificado uma competição global cada vez mais forte, o que implica que cada empresa procure obter informação adequada e pormenorizada sobre os seus custos, de forma a conseguir maximizar os seus objectivos. Assim sendo, o sistema de custeio designado por custeio baseado em actividades é um método de apuramento de custos que tem vindo a ganhar alguma popularidade nos últimos tempos. Este método fornece informação mais precisa sobre o custo dos produtos, facilitando a tomada de decisão dos gestores. A implementação do ABC nas grandes empresas, tem sido muito estuda
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Book chapters on the topic "Costing system limitations"

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Pierre, Samuel. "Security Issues Concerning Mobile Commerce." In Mobile Computing. IGI Global, 2009. http://dx.doi.org/10.4018/978-1-60566-054-7.ch201.

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Electronic commerce or e-commerce can be briefly defined as a financial transaction or commercial information between two parties based on data transmitted over communication networks (Soriano &amp; Ponce, 2002). It relies upon users’ interventions to initiate a transaction and select the main steps of the process. Users’ actions stem from a succession of virtual decisions. Indeed, when shopping with a virtual catalog, customers can select products which meet their needs, tastes, and respect their price range. Such decisions consistently require the users’ input, thus costing them both time and money. These costs are even more exorbitant when a search is launched for an order that includes a variety of products from different sources which have different characteristics (price range, delivery dates, etc.). When transactions involve users who are moving or take place over mobile networks, this is referred to as mobile electronic commerce, a specific type of e-commerce. Mobile electronic commerce (or m-commerce) refers to an ability to carry out wireless commercial transactions using mobile applications within mobile devices, such as mobile phones and personal digital assistants (PDAs). It is generally defined as the set of transactions or processes which can be carried out over a wireless mobile network. According to this definition, m-commerce constitutes a subset of all electronic commercial transactions (electronic commerce or e-commerce) from business to consumer (B2C) or business to business (B2B). Thus, short personal messages such as those from SMS (short messaging system) sent between two individuals do not fall into the category of m-commerce, whereas messages from a service provider to a salesperson or a consumer, or vice versa, do fit this very definition. M-commerce appears as an emerging manifestation of Internet electronic commerce which meshes together concepts such as the Internet, mobile computing, and wireless telecommunications in order to provide an array of sophisticated services (m-services) to mobile users (Varshney, Vetter, &amp; Kalakota, 2000; Veijalainen, Terziyan, &amp; Tirri, 2003). E-commerce includes an initial step where consumers search for a product they wish to purchase by virtually visiting several merchants. Once the product is found, negotiations can take place between the customer and the merchant (electronic negotiation or e-negotiation) (Paurobally, Turner, &amp; Jennings, 2003). If an agreement is reached, the next step is the payment phase. At each step of the process, some problems arise, such as transaction security, confidence in the payment protocol, bandwidth limitations, quality of service, shipping delays, and so forth (Younas, Chao, &amp; Anane, 2003; Zhang, Yuan, &amp; Archer, 2002). The peak withdrawal periods have always presented a major challenge for certain types of distributed applications. The advent of m-commerce further highlights this problem. Indeed, in spite of rather optimistic predictions, m-commerce is plagued by several handicaps which hinder its commercial development, security being the main one.
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Conference papers on the topic "Costing system limitations"

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Dinoi, Pasquale, Rafael A. Watai, Felipe Ruggeri, Jesus Gómez-Goñi, and Alexandre N. Simos. "Analysis of the Draft Influence on the Numerical Resonant Effects in Side-by-Side Offloading Operation." In ASME 2015 34th International Conference on Ocean, Offshore and Arctic Engineering. American Society of Mechanical Engineers, 2015. http://dx.doi.org/10.1115/omae2015-42088.

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In the last years hydrodynamic interaction between two vessels in side-by-side configuration is one of the hot issues in offshore floating body dynamics. The paper investigates the hydrodynamical aspects of a floating two body system. The topic is geared towards analysing the influence of the vessel’s draft in side-by-side configuration and in head sea condition. The need to solve this problem arises when one wants to study the hydrodynamic variation for the various stages of a offloading process with a defined operational gap. The system is composed of a barge and a prismatic geosim with a fi
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