Bibliografie tematiche / Activity-based accounting

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Letteratura scientifica selezionata sul tema "Activity-based accounting"

Autore: Grafiati
Pubblicato: 4 giugno 2021
Ultima modifica: 27 gennaio 2023

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Articoli di riviste sul tema "Activity-based accounting"

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Kont, Kate-Riin, e Signe Jantson. "Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?" Evidence Based Library and Information Practice 6, n. 4 (15 dicembre 2011): 107. http://dx.doi.org/10.18438/b8gg8z.

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Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries. Methods – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also provided. The ABC and the TDABC method, designed as a revised and easier version of the ABC by Kaplan and Anderson (Kaplan & Anderson 2004) at the beginning of the 21st century, as well as the adoption and adaptation of these methods by university libraries are described, and their strengths and weaknesses, as well as their suitability for university libraries, are analyzed. Results – Cost accounting and costing studies in libraries have a long history, the first of these dating back to 1877. The development of cost accounting and time and motion studies can be seen as a natural evolution of techniques which were created to solve management problems. The ABC method is the best-known management accounting innovation of the last 20 years, and is already widely used in university libraries around the world. However, setting up an ABC system can be very costly, and the system needs to be regularly updated, which further increases its costs. The TDABC system can not only be implemented more quickly (and thus more cheaply), but also can be updated more easily than the traditional ABC, which makes the TDABC the more suitable method for university libraries. Conclusion – Both methods are suitable for university libraries. However, the ABC method can only be implemented in collaboration with an accounting department. The TDABC method can be tested and implemented by separate departments, and thus can contribute to the provision of better and more effective library services at lower costs. However, the involvement of experts in costing and accounting is recommended.
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Rea, Michele A., e Lucia Stella. "Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing". MANAGEMENT CONTROL, n. 2 (settembre 2012): 43–66. http://dx.doi.org/10.3280/maco2012-002003.

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Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting's limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the "traditional" Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.
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Chan, Yee-Ching Lilian. "Improving hospital cost accounting with activity-based costing". Health Care Management Review 18, n. 1 (1993): 71–77. http://dx.doi.org/10.1097/00004010-199301810-00008.

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Chan, Yee-Ching Lilian. "Improving hospital cost accounting with activity-based costing". Health Care Management Review 18, n. 1 (1993): 71–78. http://dx.doi.org/10.1097/00004010-199324000-00008.

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Liu, Yan Hong, Guang Ling Hu e Qin Li Wang. "Cost Control of the Civil Engineering Based on Activity-Based Costing". Advanced Materials Research 710 (giugno 2013): 790–93. http://dx.doi.org/10.4028/www.scientific.net/amr.710.790.

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In order to solve the current problems of cost management in civil engineering industry by using traditional management accounting systems, an effective method of activity-based costing is presented. Activity-based costing has been suggested as the leading contender method to replace traditional cost accounting systems, since its capability can make the processes and activities performed in the organization more transparent and observable. The paper attempts to develop a cost accounting system based on the activity-based costing ideas. The proposed method can provide the useful information to manage total processes in civil engineering. Nine operations are suggested in the proposed method, such as processing, pre-processing, post-processing, moving, and so on. As seen from the result of the case, the proposed method is of efficiency and feasibility.
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Lebas, Michel. "Which ABC? Accounting based on causality rather than activity-based costing". European Management Journal 17, n. 5 (ottobre 1999): 501–11. http://dx.doi.org/10.1016/s0263-2373(99)00036-5.

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Hofmann, Erik, e Jan Bosshard. "Supply chain management and activity-based costing". International Journal of Physical Distribution & Logistics Management 47, n. 8 (4 settembre 2017): 712–35. http://dx.doi.org/10.1108/ijpdlm-04-2017-0158.

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Purpose The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments. Design/methodology/approach The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature. Findings The review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains. Practical implications The review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set. Originality/value This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.
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Emmett, Dennis, e Robert Forget. "The Utilization of Activity-Based Cost Accounting in Hospitals". Journal of Hospital Marketing & Public Relations 15, n. 2 (15 agosto 2005): 79–89. http://dx.doi.org/10.1300/j375v15n02_06.

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Becker, Jörg, Philipp Bergener e Michael Räckers. "Activity-Based Costing in Public Administrations". International Journal of E-Services and Mobile Applications 2, n. 4 (ottobre 2010): 1–10. http://dx.doi.org/10.4018/jesma.2010100101.

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The traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for controlling mechanisms is rising. Furthermore, Europe Pan-European directives foster process harmonization and introduction of IT-supported and optimized business processes in the public sector. In this regard, activity-based costing can be a useful instrument for efficiency measurement of public administrations output. Through the introduction of new public management and double-entry accounting public administrations, the opportunity to use cost-centered accounting mechanisms to assess process performance while evaluating their activities in a holistic concept is accomplished. Process modeling can be a useful instrument to help public administrations to capture relevant process knowledge and thus create the data basis for activity-based costing.
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Jalalabadi, Faryan, Allen Milewicz, Sohail Shah, Larry Hollier e Edward Reece. "Activity-Based Costing". Seminars in Plastic Surgery 32, n. 04 (22 ottobre 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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Tesi sul tema "Activity-based accounting"

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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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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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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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Bufi, E. (Ermela). "Designing an activity-based costing system for a specialty retail store". Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201404241300.

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This study designs an activity-based costing (ABC) system for a retail store specializing in one single product line and examines the suitability of ABC for such a context. This is of interest since traditionally ABC has been believed to have high-potential applications in business contexts where product diversity is high. The underlying assumption is that when product diversity is low, traditional costing systems manage to allocate costs accurately. A prescription glasses retailer serves as a research site for this study. Eyeglasses retailers have been considered in prior research to best represent businesses that offer one single type of goods. A contingency framework is used to preliminary assess the suitability of ABC for the studied company. Then an activity-based costing system is designed for the firm using a step-by-step approach. At the end ABC product costing is compared to current product costing obtained from traditional methods to compare and analyze the differences. The study finds that the existing traditional costing system produces inaccurate product costs despite the low product diversity in the company. ABC information proves to be more accurate and more useful for customer profitability analysis, and decision-making in product pricing and capacity planning. These results entail that the relation between product-diversity and ABC adaption should be revisited. This case study might give useful insights on contingent factors that have a higher enabling potential for ABC compared to product diversity, such as cost structure.
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Agyenim-Boateng, E. (Endurance). "Cornerstones of the activity-based costing system:a literature review of professional perspective". Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201710042938.

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This study is based on the cornerstones which forms the components of Activity-based costing. These cornerstones work together to bring about the successes that firms reap after implementing the ABC system. Firms exist mainly to gain profit by providing goods and services that will satisfy customers by delivering them with the value they demand. The cost system used by firms is therefore an essential decision to be made by the firm in question. Activity-based costing has been accepted and implemented by numerous firms who speaks so highly of it. But one will want to probe more into the system to understand the main elements that combine to form the system. This gave way to the main objective of this study to uncover and compile the cornerstones of the ABC system which has been compiled by practitioners in professional literature. The study uncovered eight cornerstones of the ABC system which work hand in hand to achieve the aims and goals of the organizational cost system. Some of the cornerstones are basic to the survival of the cost system but nevertheless, they still work in cooperation with the others to ensure a smooth running of the system. The results also established the link that exists between the cornerstones and how the correlate which each other in the process of spreading overhead costs to cost objects.
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Falta, Michael. "Statistical and computational methods to assess uncertainty and risk in accounting". Thesis, Queensland University of Technology, 2005. https://eprints.qut.edu.au/16053/1/Michael_Falta_Thesis.pdf.

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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting". Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.

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Abstract (sommario):
Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Jarrar, Nazmi. "Perceived likelihood of activity-based costing to succeed in a university setting". Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2004. https://ro.ecu.edu.au/theses/829.

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The study provides exploratory empirical evidence on the likelihood of Activity Based Costing (ABC) to succeed in a university setting and the association of this success with specific behavioral implementation factors. The study examined perceptions of Edith Cowan University's ABC users and preparers of the likelihood of the system to succeed in the University and their perceptions of eleven behavioral implementation factors identified by previous studies to have significant association with ABC implementation success. Results were analyzed so as to determine the significance of the correlation between the users' and preparers' perceptions of each of the eleven factors and their perception of the likelihood of ABC implementation to succeed in ECU. Results were then analyzed independently for the user group as well as for the preparer group to test the ability of the study model to explain the ABC success likelihood from each group's perspective. Results also were analyzed to detect differences, if found, between users and preparers in their perceptions of the ABC success likelihood as well as their perceptions of each of the eleven implementation factors. The study has four primary results. First, results indicate the existence of significant positive correlations between the study participants' perceptions of the likelihood of ABC success and their perceptions of top management involvement and support to the implementation project, the linkage of the ABC system with the University's competitive strategies and continuous improvement programs, the training provided to employees at all levels concerning designing, implementing and using the ABC system, the likelihood to take ABC ownership by non-accountants as well as by accountants, and the existence of an organizational culture within the University that allows the embracement of the ABC change. Second, the study confirmed that the study's eleven behavioural factors altogether explains significantly the users' perceptions of the likelihood of ABC to succeed in the University. Third, the theoretical framework predicting the effect of the study's eleven implementation behavioural variables on the likelihood of ABC to succeed fails to explain significantly preparers' perceptions of the likelihood of ABC to succeed in the University. From a users' perspective, the study provided evidence that the study's theoretical framework explains significantly the likelihood of ABC to succeed. Fourth, the results indicate that perceptions of ABC implementation may vary depending on the role of participants in the system implementation process; the study results indicate the existence of significant differences between users and preparers in the perceptions of each group of the likelihood of ABC to succeed in the University and the existence of significant differences between the two groups in their perceptions of most of the study's behavioral implementation factors. The study, finally, provides several suggestions for future research. The study is expected to benefit recent and future ABC implementers by directing their attention to the system's characteristics that have been proved to have significant correlations with the system's perceived likelihood of success. The study is also expected, by extending previous theoretical models, to advance the developed theory supporting the association of ABC certain characteristics and the system implementation success.
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Konan, Nangan Christian. "Problems encountered with the implementation of an activity-based costing system". Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018653.

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The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have attempted to implement ABC have encountered various difficulties. Thus, there is a need to investigate the problems faced by companies while implementing ABC. The main objective of this study was to find solutions to overcome the problems encountered by South African companies during the implementation of an activity-based costing system.
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Sanford, Robin Ann. "The Impact of Activity-Based Costing on Organizational Performance". NSUWorks, 2009. http://nsuworks.nova.edu/hsbe_etd/101.

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The focus of this study was to determine the impact of activity-based costing (ABC) on organizational performance. ABC can support the strategic management process and provide significant benefit to organizations. Empirical research has provided mixed results of ABC success, which has been the center of controversy since the 1980s. This examination utilized the contingency theory as a theoretical basis for the study. The researcher expected to find that ABC organizations succeed or fail to improve performance due to how well they fit their strategies, structures, and managerial accounting practices to the complex business environment. This study addressed the fundamental question does ABC improve organizational performance? The study found that management accounting practices could only significantly predict organizational performance, as measured by market price, EPS, and asset turnover. The results indicated that ABC organizations have higher asset turnover than non-ABC organizations. However, non-ABC organizations have higher market price and EPS than ABC organizations. The findings indicated no statistically significant differences in operating performance when either ABC or non-ABC accounting practices are used with a low-cost strategy. Finally, the results found no statistically significant differences in operating performance when ABC organizations use a strategy other than a low-cost strategy.
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Libri sul tema "Activity-based accounting"

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Activity accounting: An activity-based costing approach. New York: J. Wiley, 1991.

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Hugh, Becker, a cura di. Activity-based costing and management. Kenwyn, S.A: Juta, 1994.

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Hugh, Becker, Partridge Mike e Perren Lew, a cura di. Activity-based costing and management. Chichester: J. Wiley, 1996.

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Activity-Based Cost Management. New York: John Wiley & Sons, Ltd., 2002.

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Activity-based costing and activity-based management for health care. Gaithersburg, Md: Aspen, 1998.

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Friedman, Andrew L. Activity-based techniques: The real life consequences. London: Chartered Institute of Management Accountants, 1995.

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Joseph, Kehoe, a cura di. Activity-based management in government. Washington, D.C: Coopers & Lybrand, 1995.

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Implementing activity-based management in daily operations. New York: Wiley, 1996.

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Activity-based models for cost management systems. Westport, Conn: Quorum Books, 1995.

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Activity-based costing for marketing and manufacturing. Westport, Conn: Quorum Books, 1993.

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Capitoli di libri sul tema "Activity-based accounting"

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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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Collis, Jill, Andrew Holt e Roger Hussey. "Activity-based costing". In Business Accounting, 314–26. London: Macmillan Education UK, 2012. http://dx.doi.org/10.1007/978-1-137-00662-2_14.

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Collis, Jill. "Activity—Based Costing". In Management Accounting, 63–75. London: Macmillan Education UK, 2016. http://dx.doi.org/10.1007/978-1-137-33590-6_5.

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Collis, Jill, Andrew Holt e 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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Drury, Colin. "Activity-based costing". In Management and Cost Accounting, 273–88. Boston, MA: Springer US, 1992. http://dx.doi.org/10.1007/978-1-4899-6828-9_11.

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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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Innes, John, e Reza Kouhy. "The Activity-Based Approach". In Review of Management Accounting Research, 243–74. London: Palgrave Macmillan UK, 2011. http://dx.doi.org/10.1057/9780230353275_10.

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Monroy, Carlos Rodriguez, Azadeh Nasiri e Miguel Ángel Peláez. "Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences Among Three Accounting Systems’ Approach to Manufacturing". In Annals of Industrial Engineering 2012, 11–17. London: Springer London, 2013. http://dx.doi.org/10.1007/978-1-4471-5349-8_2.

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Hou, Yan-hui, Min Hao, Wei Wang, Hong-tao Yue e Yong-jun Ding. "Research on Coal Enterprises Activity-Based Costing Accounting Model Based on ERP". In The 19th International Conference on Industrial Engineering and Engineering Management, 337–43. Berlin, Heidelberg: Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-38433-2_37.

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Zhang, Li-min. "Research on Internal Cost Accounting and Control of Education System Based on Activity Based Costing". In Lecture Notes of the Institute for Computer Sciences, Social Informatics and Telecommunications Engineering, 43–56. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-84383-0_5.

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Atti di convegni sul tema "Activity-based accounting"

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Zheng, Wu, Kuo-ran Yang, Bing Li, Hang Li e Yan-ling Zhao. "Application of activity-based costing quality cost accounting research". In 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management. IEEE, 2011. http://dx.doi.org/10.1109/icieem.2011.6035181.

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Hao, Suli, e Peng-ying Guo. "The researched on water project cost accounting based on activity-based costing". In 2012 International Conference on Information Management, Innovation Management and Industrial Engineering (ICIII). IEEE, 2012. http://dx.doi.org/10.1109/iciii.2012.6339753.

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Wang, Ting, Xiuli Li, Mei Huang e Teng Ma. "Third-Party Cold Chain Logistics Cost Accounting Based on Activity-Based Costing". In Fifth International Conference on Transportation Engineering. Reston, VA: American Society of Civil Engineers, 2015. http://dx.doi.org/10.1061/9780784479384.116.

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Li, Hui, Zi-xian Liu, Yan-li Lu e Jing Xu. "Application of activity-based costing on cost accounting of acupuncture project". In 2011 IEEE 18th International Conference on Industrial Engineering and Engineering Management. IEEE, 2011. http://dx.doi.org/10.1109/icieem.2011.6035180.

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Cheng, Guang. "Application Research on the Activity-Based Costing of Value Chain Accounting". In 2009 Second International Conference on Future Information Technology and Management Engineering (FITME). IEEE, 2009. http://dx.doi.org/10.1109/fitme.2009.109.

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Yalçın, Zülkif, e Bahattin Taş. "Use and Accounting of Activity-Based Costing in Dairy and Dairy Production Enterprises". In 4th International Symposium on Innovative Approaches in Social, Human and Administrative Sciences. SETSCI, 2019. http://dx.doi.org/10.36287/setsci.4.8.008.

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Deng Chao, Hou Kaihu e Wei Tongtao. "Notice of Retraction: Cost accounting method of logistics dynamic alliance based on activity-based costing". In 2010 International Conference on Computer Application and System Modeling (ICCASM 2010). IEEE, 2010. http://dx.doi.org/10.1109/iccasm.2010.5620447.

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Fitra, Halkadri, Henri Agustin e Erly Mulyani. "Fairness Analysis of the Technical Guidance Budget Activity, Socialization, and Training Using Activity Based Costing Approach: Empirical Study at the District Office in West Pasaman Regency". In 4th Padang International Conference on Education, Economics, Business and Accounting (PICEEBA-2 2019). Paris, France: Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200305.065.

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Yang, Hong-tao. "Cost Accounting/Control Study on Logistics of Specialized Automobile Enterprise Based on Object-Standard-Activity-Based Costing Method". In 2010 International Conference on Optoelectronics and Image Processing (ICOIP). IEEE, 2010. http://dx.doi.org/10.1109/icoip.2010.281.

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Moskwa-Bęczkowska, Daria. "ACTIVITY-BASED COSTING AS AN ALTERNATIVE FOR THE EXISTING COST ACCOUNTING IN PUBLIC UNIVERSITIES IN POLAND – THE AUTHOR’S CONCEPTION OF IMPLEMENTING THIS COST ACCOUNTING AT THE UNIVERSITY". In 11th International Conference on Education and New Learning Technologies. IATED, 2019. http://dx.doi.org/10.21125/edulearn.2019.0752.

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Rapporti di organizzazioni sul tema "Activity-based accounting"

1

Glass, David V., Milton A. Margolis e John M. Wallace. Activity-Based Management Accounting for DoD Depot Maintenance. Fort Belvoir, VA: Defense Technical Information Center, agosto 1994. http://dx.doi.org/10.21236/ada285898.

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2

Shabelnyk, Tetiana V., Serhii V. Krivenko, Nataliia Yu Rotanova, Oksana F. Diachenko, Iryna B. Tymofieieva e Arnold E. Kiv. Integration of chatbots into the system of professional training of Masters. [б. в.], giugno 2021. http://dx.doi.org/10.31812/123456789/4439.

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Abstract (sommario):
The article presents and describes innovative technologies of training in the professional training of Masters. For high-quality training of students of technical specialties, it becomes necessary to rethink the purpose, results of studying and means of teaching professional disciplines in modern educational conditions. The experience of implementing the chatbot tool in teaching the discipline “Mathematical modeling of socio-economic systems” in the educational and professional program 124 System Analysis is described. The characteristics of the generalized structure of the chatbot information system for investment analysis are presented and given: input information, information processing system, output information, which creates a closed cycle (system) of direct and feedback interaction. The information processing system is represented by accounting and analytical data management blocks. The investment analysis chatbot will help masters of the specialty system analysis to manage the investment process efficiently based on making the right decisions, understanding investment analysis in the extensive structure of financial management and optimizing risks in these systems using a working mobile application. Also, the chatbot will allow you to systematically assess the disadvantages and advantages of investment projects or the direction of activity of a system analyst, while increasing interest in performing practical tasks. A set of software for developing a chatbot integrated into training is installed: Kotlin programming, a library for network interaction Retrofit, receiving and transmitting data, linking processes using the HTTP API. Based on the results of the study, it is noted that the impact of integrating a chatbot into the training of Masters ensures the development of their professional activities, which gives them the opportunity to be competent specialists and contributes to the organization of high-quality training.
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3

Petit, Vincent. Road to a rapid transition to sustainable energy security in Europe. Schneider Electric Sustainability Research Institute, ottobre 2022. http://dx.doi.org/10.58284/se.sri.bcap9655.

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Abstract (sommario):
Decarbonization and energy security in Europe are two faces of the same coin. They are both related to the large dependency of the European Union economy on fossil fuels, which today represent around 70% of the total supply of energy. The bulk of these energy resources are imported, with Russia being the largest supplier, accounting for 40% of natural gas and 27% of oil imports. However, fossil fuels are also the primary root cause of greenhouse gas emissions, and the European Union is committed to reduce those by 55% by 2030 (versus 1990). This report is based on the landmark research from the Joint Research Center of the European Commission, the “Integrated Database of the European Energy Sector”, which for the first time mapped actual energy uses for each country within the European Union, across 17 sectors of activity, with data granularity at the level of each process step (or end-use) of each of these sectors. Our approach here has been to systematically review these process steps (or end-uses) and qualify the extent to which they could be electrified, effectively removing the demand for fossil fuels as a result. We have focused only on those process steps where technology was already widely available and for which we evaluated the switch to be relatively easy (or attractive). In other words, we estimated the impact of rapid electrification of “easy to abate” activities. The conclusion of this evaluation is that the share of electricity demand in the final energy mix could jump from around 20% today to 50%, which would drive a reduction in emissions at end-use of around 1,300 MtCO2 /y, as well as a drop in natural gas and oil supply of around 50%. As a result of such transformation, electricity demand would nearly double, with the bulk of that growth materializing in the building sector. Short-term, the challenge of addressing climate targets while providing for energy security is thus intimately connected to buildings. While such transition would certainly require major infrastructure upgrades, which may prove a roadblock to rapid deployment, we find that the combination of energy efficiency measures (notably digital) and distributed generation penetration (rooftop solar) could significantly tame the issue, and hence help accelerate the move away from fossil fuels, with energy spend savings as high as 80% across some building types; a major driver of change. Beyond this, further potential exists for electrification. Other measures on the demand-side will include deeper renovations of the industrial stock (notably in the automotive, machinery, paper, and petrochemical industries for which our current assessment may be underestimated) and further electrification of mobility (trucks). The transition of the power system away from coal (and ultimately natural gas) will then also play a key role, followed ultimately by feedstocks substitution in industry. Some of these transitions are already on the way and will likely bring further improvements. The key message, however, is that a significant opportunity revolves around buildings to both quickly decarbonize and reduce energy dependencies in Europe. Rapid transformation of the energy system may be more feasible than we think. We notably estimate that, by 2030, an ambitious and focused effort could help displace 15% to 25% of natural gas and oil supply and reduce emissions by around 500 MtCO2 /y (note that these savings would come on top of additional measures regarding energy efficiency and flexibility, which are not the object of this study). For this to happen, approximately 100 million buildings will need renovating, and a similar number of electric vehicles would need to hit the road.
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