Дисертації з теми "Activity Basec Costing"
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1
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.
Анотація:
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.
2
Lima, Carlos Rogério Montenegro de. "Activity-based costing para hospitais." reponame:Repositório Institucional do FGV, 1997. http://hdl.handle.net/10438/4698.
Анотація:
Made available in DSpace on 2010-04-20T20:14:37Z (GMT). No. of bitstreams: 0
Previous issue date: 1997-03-06T00:00:00ZThis 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
3
Cohen, Howard. "Implementing an activity-based costing model." Thesis, Nelson Mandela Metropolitan University, 2004. http://hdl.handle.net/10948/240.
Анотація:
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.
4
Drahoňovský, Milan. "Activity Based Costing v procesně řízené společnosti." Doctoral thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-203754.
Анотація:
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.
5
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.
6
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/.
7
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.
8
Nehler, Henrik. "Activity-based costing : avbildning, integration & nytta /." Linköping : Ekonomiska inst., Univ, 2005. http://www.bibl.liu.se/liupubl/disp/disp2005/man66s.pdf.
9
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.
10
Nygren, Moa, and 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.
Анотація:
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.
11
Miguel, Rogério da Silva. "Activity-based costing nas empresas financeiras em Portugal." Master's thesis, Instituto Superior de Economia e Gestão, 2010. http://hdl.handle.net/10400.5/1684.
Анотація:
Mestrado em Contabilidade, Fiscalidade e Finanças EmpresariaisDesde os finais dos anos 80 tem-se mostrado que o Activity-based costing (ABC) é uma ferramenta que permite um maior rigor no cálculo dos custos dos produtos/serviços bem como orienta os gestores para as verdadeiras causas ou factores geradores de custos, permitindo, assim, orientar os gestores no sentido de criar valor na própria cadeia de valor da empresa. No entanto, alguns autores (Cohen et al., 2005 e Roztocki, 2004) afirmam que o grau de adopção do ABC no mundo é relativamente reduzido face à divulgação que tem recebido. O presente trabalho visa medir o grau de adopção do ABC, as razões para a sua implementação ou não, a forma da sua utilização, o sucesso na implementação, as condições que afectaram a implementação, os seus benefícios e a associação entre a adopção e a performance nos bancos e empresas de seguros em Portugal. Os resultados obtidos indicam que 54% das empresas financeiras portuguesas adoptaram o ABC e na maioria dos casos como sistema de custeio principal. Dadas as características do sector, o estudo revela que a principal motivação para a sua adopção prende-se com a obtenção de custos mais precisos para efeitos de pricing. No que concerne à implementação do ABC verifica-se o papel crucial da gestão de topo na liderança deste processo. Por outro lado, o tempo despendido, o volume de trabalho e o processo de recolha de dados são alguns factores revelados no estudo como obstáculos à implementação com sucesso do ABC. Por último, o ABC permitiu que as empresas obtivessem benefícios de vária ordem (e.g. melhorar o cálculo dos custos do produto) e sobretudo, apresentem uma performance financeira superior às suas congéneres que não adoptaram o ABC.
Since the end of the 80s has shown that the Activities Based Costing (ABC) is a tool that allows greater precision in calculating the cost of products / services and guide the managers for the real causes and events of costs, this is geared to managers to create value in the value chain of the company. However, some authors (Cohen et al., 2005 and Roztocki, 2004) argue that the degree of adoption of ABC in the world is relatively small compared to the disclosure that it has received. This study aims to measure the degree of adoption of ABC, the reasons to implement or not the order of their use, the success in implementation, the conditions that affect the implementation, its benefits and the association between the adoption and performance in banks and insurance companies in Portugal. The results indicate that 54% of financial firms Portuguese adopted the ABC and in most cases as the principal costing system. Given the characteristics of the sector, the study reveals that the principal motivation for its implementation is related to obtaining more accurate cost for the pricing. Regarding to the implementation of ABC there is the crucial role of top management to lead this process. Moreover, the time spent, the amount of work and the process of data collection are some factors revealed in the study as barriers to successful implementation of ABC. Finally, ABC has allowed the company to obtain benefits of several orders (e.g. improving the costing of the product) and most importantly, show a superior financial performance to their counterparts that have not adopted ABC.
12
McGowan, Annie Smith. "An Investigation of the Behavioral Implications of Adopting Activity-based Cost Management Systems : An Exploratory Study." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279168/.
13
Tufts, Robert K. "Activity-based costing in the Systems Management Department." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA305735.
14
Belgum, Stephen A. "Activity based costing at the Naval Postgraduate School." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA297692.
15
Gomez, Joel. "Activity-based costing in the Naval Postgraduate School." Thesis, Monterey, California: Naval Postgraduate School, 2015. http://hdl.handle.net/10945/45193.
Анотація:
Approved for public release; distribution is unlimitedThe Naval Postgraduate School is required to report activity costs and set tuition rates annually. The requirement to adequately identify and charge appropriate tuition rates for Naval Postgraduate School programs is critical for complete cost recovery. This thesis reviews the Naval Postgraduate School product lines and applies Activity-Based Costing Theory to provide management with a standard to gauge program and price growth. All Naval Postgraduate School costs are assigned into service and production department costs. Service department costs (indirect and overhead) are accumulated individually and allocated to the Naval Postgraduate School product lines based on cost drivers. The Naval Postgraduate School student load and product line totals are used to reach an average cost per student year.
16
Darsono, Hartodjojo, and 江麟盛. "Applicability of activity-based costing in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B3126878X.
17
Honemannová, Kateřina. "Návrh na zavedení Activity Based Costing v podniku." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2009. http://www.nusl.cz/ntk/nusl-222239.
Анотація:
Thesis is focused on the method of Activity Based Costing, more precisely its introduction in the enterprise. The work is divided into a theoretical part, analytical and practical. The theoretical part describes the classic costings and methods, but the key issue is, of course, Activity Based Costing method to be introduced in the analysis firm, as a new costing method. In the analytical part is to analyze the current state of the enterprise in the field of cost. In the practical part described a proposal for the introduction of Activity Based Costing in the company.
18
Sawhney, Ashish. "Activity based costing model for die-casting tooling." The Ohio State University, 2001. http://rave.ohiolink.edu/etdc/view?acc_num=osu1407507868.
19
Sanford, Robin Ann. "The Impact of Activity-Based Costing on Organizational Performance." NSUWorks, 2009. http://nsuworks.nova.edu/hsbe_etd/101.
Анотація:
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.
20
Palmer, Vivian Julian. "Decision making improvement by effectively utilising activity-based costing and activity-based management tools." Thesis, Nelson Mandela Metropolitan University, 2009. http://hdl.handle.net/10948/1152.
Анотація:
The aim of this study was to suggest ways to effectively utilise Activity-Based Costing and Activity-Based Managment within Eskom Transmission Southern Grid to improve decision making towards improved business and financial performance. The ultimate purpose was to assist managers and staff to implement ABC and ABM effectively for improved business and financial performance. The focus was on the following objective: To suggest ways to effectively utilise ABC & ABM within Eskom Transmission Southern Grid as to improve decision making and business financial performance. Given the selection of management tools available, instruments such as ABC and ABM are usually not implemented alone, but may be supported by one or more approaches. For this reason ABC and ABM are contrasted with several other popular instruments mentioned in the literature. The instruments are: • The value chain; • Continuous improvement; • The theory of constraints; and • Total quality management. Insight will be given to provide managers with more accurate information regarding maintenance for the Grid and tools in identifying critical bottlenecks. By applying the TOC, TQM and continuous improvement strategies, managers will be able to make improved decisions, leading to improved financial performance in the Eskom Transmission Southern Grid. iii The literature study revealed that ABC and ABM prove to be the cornerstone for informed decision making. Since organisations are highly dependent on quality information to make these informed decisions, ABC and ABM reorientate the organisation towards understanding and managing work processes thus impacting financial performance positively. ABC and ABM trace the cost of activities such as engineering and procurement to how maintenance benefits from these activities. The empirical study consisted of a structured questionnaire distributed to a sample population of engineers and managers in Eskom Transmission Southern Grid in Port Elizabeth. It was aimed at gathering information about the use of ABC and ABM within the Grid. Semi-structured interviews were also conducted with financial staff in the Grid and a focus group interview with engineering staff was done. The main findings of the empirical investigation revealed that management and staff lack insight into the use of ABC and ABM and how it can be integrated with existing improvement systems within the organisation. This study is concluded with a number of recommendations. These recommendations address the shortcomings and improvements that can be made to improve the utilisation of ABC and ABM within the organisation. The recommendations address the following: • Ensuring full commitment towards organisational goals and broadening the endorsement of ABC within the organisation; • Highlighting the importance of financial performance throughout the Grid; • Training of Managers, finance staff and engineers is required for proper execution of the ABC system; • Implementers need skills and know-how of the ABC and ABM system ensuring full utilisation; • The main cost drivers are identified, prioritised and efforts channelled into these activities; • Tools such as the Theory Of Constraints and Total Quality Management from the proposed model would assist the Grid in identifying the bottlenecks of a system correctly, thus know explicitly the amount of slack capacity of each activity available during a specific time period.
21
Emblemsvåg, Jan. "Activity-based costing in designing for the life-cycle." Thesis, Georgia Institute of Technology, 1995. http://hdl.handle.net/1853/20993.
22
Pratt, George E. "Activity-based costing and Marine Corps Formal Schools budgeting." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1996. http://handle.dtic.mil/100.2/ADA324200.
Анотація:
Thesis (M.S. in Management) Naval Postgraduate School, December 1996.Thesis advisor(s): Shu Liao, Gordon E. Louvau. "December 1996." Includes bibliographical references (p. 253). Also available online.
23
Mitchell, Michael Shaun. "The role of Activity-Based Costing in UK universities." Thesis, Oxford Brookes University, 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.262977.
24
Pohlen, Terrance Lynn. "The effect of activity-based costing on logistics management." Connect to resource, 1993. http://rave.ohiolink.edu/etdc/view.cgi?acc%5Fnum=osu1262721892.
25
Aboumrad, Jouman N. (Jouman Nicolas) 1976. "Use of activity-based costing in the public sector." Thesis, Massachusetts Institute of Technology, 2000. http://hdl.handle.net/1721.1/9143.
Анотація:
Thesis (S.M.)--Massachusetts Institute of Technology, Dept. of Civil and Environmental Engineering, 2000.Includes bibliographical references (leaves 99-102).
Activity-based costing (ABC) is widely used by private sector manufacturers and service providers, in order to establish accurate costs of producing individual products and providing individual services. ABC argues that activities consume resources to generate products and services. It focuses on the allocation of the costs of overhead resources to products and services, which was traditionally performed on an arbitrary basis. In effect, the main task with ABC is to identify, for overhead or indirect costs, the relevant activities that consume the costs and the basis for allocating the costs of these activities to the various products and services. Activity-based costing works is useful in two situations: areas with large and growing expenses in indirect and support costs, and areas with a large variety in products, customers, and processes. Since government is characterized by a significant number of services or products, which are provided using the same organizational support, administration, and overheads, the use of ABC in government could be appropriate. This thesis will start by describing the characteristics of the four stages of cost systems development that organizations may experience. It will then describe governmental accounting and financial reporting and identify the stage of cost systems development reached by governmental cost systems. In a third step, the thesis will explain the steps to be followed in the implementation of ABC and operational feedback systems. Finally, the thesis will describe ABC efforts in government, both at the local and federal level.
by Jouman N. Aboumrad.
S.M.
26
Jursa, Jan. "Analýza nákladů vybrané společnosti pomocí metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2017. http://www.nusl.cz/ntk/nusl-317059.
Анотація:
Master’s thesis deals with analysis of costs of the selected company. Theoretical part brings on fundamental that is later elaborated in the second part. The selected company is introduced and also the current economic situation is evaluated in the practical part. Later the costs are analyzed and important part of the thesis is dedicated to the project of utilization of the Activity-Based Costing method. Conclusion of the thesis evaluates the results of this method.
27
Alcouffe, Simon. "La diffusion et l'adoption des innovations managériales en comptabiblité et contrôle de gestion : le cas de l'ABC en France." Jouy-en Josas, HEC, 2004. https://tel.archives-ouvertes.fr/tel-00475378.
28
Salafatinos, Chris. "Activity-based costing : a review with grounded theory-based case study." Thesis, University of Edinburgh, 1996. http://hdl.handle.net/1842/21509.
Анотація:
This thesis reviews the Activity-Based Costing (ABC) literature, and analyzes its origins, nature, and development as a precursor to the case study. In addition, a constructive approach to research is used to develop techniques which integrate ABC theory with traditional methods to enhance its application for continuous improvement in practice. The case study employs a grounded theory research approach based on participant observation to explore the technical and organizational change process as a result of implementing Activity-Based Costing at Calor Gas. In terms of technical change, the case reveals a number of significant issues impacting upon the practicality of ABC systems which are neglected in the literature. The application of grounded theory resulted in the formulation of several hypotheses which are integrated in the construction of conceptual models, and are pertinent to the future study of implementation issues. The models address three main problems. The first problem focuses on the potential conflict between product costing and Activity-Based Management (ABM) objectives. The second deals with establishing criteria for the formulation of activities. The third is concerned with establishing a suitable set of cost objects. Each problem is presented as it was discovered in the context of the case. Diagrams are used to depict critical factors, and to show relationships between variables in order to find more general solutions. In terms of organizational change, an "evolutionary" theory about the process of change is developed. It is a process of change whereby the organization learns to adapt to a new environment and conditions. Organizational changes occur in small increments relative to the pace of learning, and the organization grows and matures in order to accommodate the introduction of new knowledge systems. New skills, language, technical concepts and structures are developed. Some of the changes that occurred in the case were planned, some were unplanned, but all were part of the general evolutionary process of an organization adapting to its environment.
29
Zhu, Jianxin. "Four-stage activity-based costing (ABC) system modeling and computer-based application design." Morgantown, W. Va. : [West Virginia University Libraries], 1999. http://etd.wvu.edu/templates/showETD.cfm?recnum=435.
Анотація:
Thesis (M.S.)--West Virginia University, 1999.Title from document title page. Document formatted into pages; contains xiv, 129 p. : ill. (some col.). Vita. Includes abstract. Includes bibliographical references (p. 127-128).
30
Sànchez, Rebull Maria Victòria. "La propuesta A.B.C. (Activity based costing) aplicada al sector hotelero." Doctoral thesis, Universitat Rovira i Virgili, 2002. http://hdl.handle.net/10803/8805.
Анотація:
El objetivo principal de esta tesis ha consistido en Desarrollar una propuesta de implantación del ABC al sector hotelero. También se ha perseguido revisar los sistemas de costes aplicados al sector hotelero para superar los inconvenientes que presentan, mejorar la comprensión del ABC orientado a las empresas de servicios y exponer una revisión de las últimas tendencias en la investigación sobre el ABC.La estructura de esta tesis es la siguiente. Tras una breve introducción, se estudian en el primer capítulo la evolución y las fuentes doctrinales del ABC. El segundo capítulo se dedica al análisis de la viabilidad del sistema ABC en empresas de servicios. Se han revisado distintas publicaciones al respecto sobre casos tan diversos como los referidos a ferrocarriles, hospitales, bancos, empresas financieras, comunicaciones, compañías de seguros, etc.
En el tercer capítulo se estudia el sector turístico y las particularidades de la empresa hotelera, revisando las publicaciones de estudios de costes más destacados relacionados con la misma y de estudios de ABC en hoteles.
En los capítulos cuarto y quinto se han desarrollado la aplicación práctica del sistema ABC en una empresa hotelera real mediante el método del caso. Primero se exponen las fases de la implantación llevadas a cabo en relación con la identificación, codificación y análisis de las actividades realizadas en los distintos procesos de la empresa. Se han elaborado los mapas y el diccionario de las actividades. Se ha realizado la fase de racionalización de las mismas con el fin de agregarlas o desglosarlas según convenga. Después se han analizado todos los elementos de coste consumidos en la empresa, determinando después el coste de las actividades y de los servicios y productos. También se calculan los resultados obtenidos en la organización.
Las conclusiones alcanzadas están relacionadas con el sistema ABC en general y con la aplicación del mismo al sector hotelero. Entre ellas remarcamos el hecho de haber comprobado que el ABC es aplicable a empresas de servicios y, en especial a las hoteleras, al menos en el caso estudiado y de haber constatado que es crucial tener en cuenta el factor humano (trabajadores, dirección, equipo del proyecto) en el proceso de aplicación del ABC.
The primary target of this thesis has consisted of Developing a proposal of implantation of the ABC to the hotel sector. Also it has been persecuted to review the systems of costs applied to the hotel sector to surpass the disadvantages that present/display, of improving the understanding of the ABC oriented to the companies of services and to expose a revision of the last tendencies in the investigation on the ABC.
The structure of this thesis is the following one. After a brief introduction, the evolution and the doctrinales sources of the ABC have been studied in the first chapter. The second chapter is dedicated to the analysis of the viability of the ABC system in companies of services. Different publications have been reviewed on the matter on as diverse cases as the railroad referred ones, hospitals, banks, financial companies, communications, insurance agencies, etc.
In the third chapter, the tourist sector and the particularitities of the hotel companies have been studied, reviewing publications of studies of more outstanding costs related to the same one and of ABC studies in hotels.
In the chapters fourth and fifth the practical application of the ABC system in real a hotel company has been developed by means of the case method. First the carried out phases of the implantation in relation to the identification, codification and analysis of the made activities in the different processes from the company are exposed. The maps and the dictionary of the activities have been elaborated. The phase of their rationalization has been made. Later all the elements of cost consumed in the company have been analyzed, determining after this the cost of the activities and the services and products. Also the results obtained in the organization have been calculated.
The reached conclusions are related to the ABC system in general and its application to the hotel sector. Among them we emphasizes the fact of to have verified that the ABC is applicable to companies of services and, in special to the hotel case studied and to have stated at least that is crucial to consider the human factor (workers, direction, equipment of the project) in the process of application of the ABC.
31
Karlsson, Beatrice, and Jacob Rehn. "ABM i SvenskTillverkningsindustri : En studie kring dess Spridning, Användande och Beroende till ABC." Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-86324.
Анотація:
Bakgrund: I slutet av 1980-talet slog de aktivitetsbaserade tankegångarna igenom, i form av ABC-kalkylering. Dock visade sig metoden vara komplex att använda i praktiken och därför introducerades tankegångar kring att istället använda den aktivitetsbaserade informationen i styrningssyften, ABM. Trots detta är det ABC som har fått störst genomslag i svensk tillverkningsindustri. Syfte: Syftet med denna studie är att undersöka om svenska företag använder sig av ABM och i så fall hur de använder ABM. Dessutom är syftet att studera hur sambandet mellan ABM och ABC ser ut för att utröna om det föreligger något beroende dem emellan. Metod: Denna uppsats har genomförts med en kombinerad forskningsdesign. Det har utförts både en enkätundersökning och en fallstudie, därmed har såväl kvantitativ som kvalitativ metod använts. Slutsatser: Resultatet av föreliggande studie visar på att företag i svensk tillverkningsindustri inte känner till begreppet ABM men trots det används den aktivitetsbaserade informationen i styrningssyften. Det finns ett fåtal företag som uttryckligen säger sig använda ABM. De vanligaste användningsområdena inom ABM är kostnadsreducering och ständiga förbättringar. Dessutom visar resultaten att det inte föreligger något beroende mellan ABM och ABC.Background: The activity-based ideas made its breakthrough in the late 1980's with the Activity-Based Costing, ABC. But the method proved to be difficult and complex to use in practice and that's the reason to the introduction of alternative ways to use the activity-based ideas, namely Activity-Based Management, ABM. But it is although ABC that has had the greatest breakthrough in the Swedish manufacturing industry. Purpose: In this study, the purpose is to investigate if companies in the Swedish manufacturing industry use ABM and if, how do they use ABM. The purpose is also to study the relation between ABM and ABC to investigate if there is any dependence between them. Method: This study has been carried out with a mixed method. Both a survey and a case study has been made, which means that both quantitative as well as qualitative research method has been used. Conclusions: The result of this study shows that the term ABM is unknown to companies in the Swedish manufacturing industry, but although use the activity-based information in control purposes, ABM. There are though a few companies that explicitly express the use of ABM. The most common used applications of ABM is cost reducing and continuous improvement. The result also shows that there are no dependence between ABM and ABC.Keywords: ABM (Activity-Based Management), ABC (Activity-Based Costing) and the ABCM-cross.
32
Marin, Robert G. "The Reserve Personnel, Navy Manyear Rate Activity-Based Costing Model." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1995. http://handle.dtic.mil/100.2/ADA302994.
33
Kennedy, Tom. "The impact of activity-based costing techniques on firm performance." Thesis, Brunel University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.361314.
34
Lečbychová, Vendula. "Řízení nákladů v podniku s využitím metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2014. http://www.nusl.cz/ntk/nusl-224558.
Анотація:
My thesis mainly deals with Activity Based Costing (ABC), but focuses also on the matters related to traditional costing. Based on the current-state analysis of a selected manufacturing enterprise, in particular in the area of costing, a primary ABC model that is applicable in the conditions of the enterprise has been designed. The last part of the thesis presents a comparison between the results achieved while using a traditional product costing method and ABC methodology.
35
Costa, Carlota. "How do banks choose a certain costing system and why." Master's thesis, NSBE - UNL, 2013. http://hdl.handle.net/10362/9796.
Анотація:
A Work Project, presented as part of the requirements for the Award of a Masters Degree in Management from the NOVA – School of Business and EconomicsThis work project has the purpose of examining how banks choose a certain costing system and why. A survey addressed to all banks operating in Portugal was used to identify which organizational, contextual and cultural factors influence the banks’ decision to adopt a specific costing system. The importance of cost control, cost information and top management support, which are omitted factors from other studies, as well as nationality and cost structure were found to be statistically significant. No association was detected between the decision of adopting a costing system and the factors product diversity/complexity, level of competition, size of the bank and business segment.
36
Rappold, Patrick Matthew. "Activity-based product costing in a hardwood sawmill through the use of discrete-event simulation." Diss., Virginia Tech, 2006. http://hdl.handle.net/10919/28026.
Анотація:
The purpose of this research was to quantify the impact of the log variables: length, grade, and scaling diameter, on the cost of producing hardwood lumber, using the activity-based costing technique. The usual technique of calculating hardwood lumber product costs is based upon traditional cost accounting, where manufacturing costs are allocated to the products based upon the volume of each product that is produced. With the traditional cost accounting procedure, the variation in the resources used to process the logs is not taken into consideration. As a result, when the cost to manufacture the products is subtracted from the market value of the products, the resulting profit levels of the products may not be truly representative of the actual resources consumed in manufacturing the product.
Using discrete-event simulation, two hardwood sawmills were modeled and a series of experiments were conducted which would not have been feasible to conduct on the mill floors. Results from the simulation experiments illustrated that the activity-based and traditional cost accounting techniques allocated different amounts of manufacturing costs to the products. The largest difference between the two cost accounting techniques was found to be the amount of raw material costs allocated to the products. For one of the sawmills modeled, log grade was identified as having the greatest influence on determining product costs and total manufacturing costs. Results from the model of the second sawmill however demonstrated that log diameter had a greater impact on determining product costs and total manufacturing costs. The commonality of the results from the two simulation models was that the differences in the volume of lumber produced, between the logs that were studied, was a critical component in determining which log parameter had the most effect on changing the dynamics of the sawmill system.
To enable hardwood managers a more precise method of allocating raw material costs to the lumber products, a methodology was developed that uses the principles of activity-based costing to allocate raw material costs. The proposed methodology, termed the lumber yield method, uses lumber yield values from logs with similar characteristics to allocate raw material costs to the lumber products. Analysis of the output from the simulation models illustrated that with the lumber yield method, the amount of raw material costs allocated to the products was not significantly different than the amount allocated by the activity-based costing method. The calculated raw material costs of the products were however, found to be significantly different between the lumber yield method and the traditional volume costing method.Ph. D.
37
Blount, Becky C. Lugg Elizabeth T. "The applicability of activity-based costing in an educational environment using a case study approach." Normal, Ill. Illinois State University, 1998. http://wwwlib.umi.com/cr/ilstu/fullcit?p9924343.
Анотація:
Thesis (Ed. D.)--Illinois State University, 1998.Title from title page screen, viewed July 13, 2006. Dissertation Committee: Elizabeth T. Lugg (chair), Robert Arnold, John R. McCarthy, Rodney P. Riegle. Includes bibliographical references (leaves 73-75) and abstract. Also available in print.
38
Zhuang, Lizhang. "A multi-variable product classification system for non-standard route manufacturing." Thesis, Glasgow Caledonian University, 1995. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.241592.
39
Dopheide, Clyde A. "Activity-based costing of the Presidio of Monterey's Federal Police Department." Thesis, Monterey, Calif. : Springfield, Va. : Naval Postgraduate School ; Available from National Technical Information Service, 1997. http://handle.dtic.mil/100.2/ADA341043.
Анотація:
Thesis (M.S. in Management) Naval Postgraduate School, December 1997."December 1997." Thesis advisor(s): Kenneth J. Euske, Jim Kerber. Includes bibliographical references (p. 83-88). Also available online.
40
Chang, Yu-min, and 張毓珉. "To Establish Standard Activity-Based Costing Model by using Standard Costing and Activity-Based Costing Theory." Thesis, 2006. http://ndltd.ncl.edu.tw/handle/91565225049561822198.
Анотація:
碩士逢甲大學
工業工程與系統管理學研究所
94
In the environment with sharp-witted competition of today, it is enterprise''s main goal to strengthen the key competitiveness, so the internal accurate operating cost information, external market rapid changes and fluctuation with prosperous economy that administrators must control at any time, so as to revise the management strategies for the elasticity. This paper will combine the Standard Costing System and Activity-Based Costing System concepts, in order to establish Standard Activity-Based Costing, (SABC) model. This system integrates with internal standard operation process, standard capacity and external economic fluctuation factors, offer essential to make the strategies correctly. The differences between SABC and ABC : first the cost-driver rate calculation that brings into the concept of standard capacity and the performance evaluation., second the assignments of products/service cost (cost object) by standard cost-driver rate of SABC (Standard Cost Driver), can set up the standard cost information of operation in the procedure of the activity for enterprises, offer and set up the basic budget of Standard Activity-Based Budget System, (SABB), and make Performance and ResponsibilityManagement ascertainable. This paper, in order to simplify the complexity of conducting ABC, use the Architecture of Integrated Information System-ARIS 5.0 ABC module, cooperate Excel VBA because of when the environmental changes inside and outside, revise the unusual fluctuation of resource cost and cost-driver volume at any time, make the standard cost-driver rate more elastic, the accuracy and suitability. This research is with the case study approach with Lead Frame (LF) Industry, to verify the feasibility of this model. Hope it with this SABC model, help the industry to deal in and possess newer mode of thinking and better management tool in idea, in order to make accurate operating cost management information, improve the key competitiveness of the company.
41
Lelkes, Anne-Marie Teresa. "Simplifying activity-based costing." 2009. http://digital.library.okstate.edu/etd/Lelkes_okstate_0664D_10555.pdf.
42
Lin, Shih Hao, and 林世豪. "Activity-Based Costing System for Engineering Project Costing." Thesis, 2002. http://ndltd.ncl.edu.tw/handle/78170666844562888221.
Анотація:
碩士國立臺灣科技大學
工業管理系
91
Due to the changing business environment, every business has faced the challenger coming from all over the world without any business can survive only depend on the domestic market. Because that enterprises make every effort for reducing lead time、improving quality、cost down ..etc., These activities are crucial for upgrade competence. In this competitive environment, enterprises need an advanced performance measurement system which can forecast and measure the gap between goal and current action, cooperate with competitive strategy、costing system and assist enterprises creating competence. Activity-based costing system has been approved for activities linkage, ranking the performance of using resources inter-company. Therefore compare with conventional costing system, ABC costing system is proper for enterprise to measure performance in case linked with many cross functional activities. The purpose of this study is using ABC costing system to build a model for future application in the engineering project field and plan to create a system for measuring resources consumption during multi-activities. This system will be a fundamental for further business process re-engineering (BPR) and continuous improvement activities, so enterprise upgrade the competence.
43
Huang, Yuh-Ling, and 黃毓玲. "Activity-based Costing in Hospital." Thesis, 1996. http://ndltd.ncl.edu.tw/handle/28916249800703290226.
44
Chao, Shiao Huei, and 趙曉慧. "The Study of Activity Based Costing and Quality Costing." Thesis, 1998. http://ndltd.ncl.edu.tw/handle/94750573480596660377.
45
Wang, How-Pin, and 王皓品. "Common Biological Activity-Based Costing for Agricultural Activity." Thesis, 2019. http://ndltd.ncl.edu.tw/handle/8fuxz5.
Анотація:
碩士國立政治大學
會計學系
107
This research tries to apply common biological characteristics to construct a common biological activity-based costing (CBABC) system, which system can apply to all different agricultural, forestry, fishery and husbandry industries. This research also looks into IAS 41, the meaning of biological characteristics, cost accounting framework of agricultural activity, cost of agricultural produce which is collected by Council of Agriculture, and the research on ABC of agricultural activity. This research not only builds the framework theory of CBABC but also applies the CBABC on two cases — tomato planting and pig breeding. CBABC integrates the common biological characteristics with activity-based costing system. Therefore, CBABC could be easily customized for different agricultural activities. With common framework and adjustable system, CBABC should be much more easily to promote than any other agricultural costing systems. This research expects CBABC could improve the competitive advantage of farmers by providing the financial forecast, and integrated with production management system. In the future, A CBABC agriculture resource planning system could help farmers to solve cost calculation problems as well as prepare reasonable financial reports. The most importmant is that with reasonable financial reports, banking stystem could be attracted to invest in agricultural industry.
46
Yen, Chiao-Chun, and 閻巧鈞. "The Activity-Based Costing/Management Research." Thesis, 2004. http://ndltd.ncl.edu.tw/handle/32978201820446210087.
Анотація:
碩士中國文化大學
國際企業管理研究所
92
Due to the rapid and continuing increase in the amount of our nation’s resources being devoted to personal medical services, the Bureau of National Health Insurance has implemented the global budget on 2002. In order to deal with this rapidly changing health care environment, hospital administrators must make the necessary adjustments in their hospital’s internal control that will enable them to adequately respond to there new pressures. However, the traditional cost accounting system has some inherent deficiencies. The allocation of indirect costs lack of causal relationship, and incorrect cost information is thus provided. The result will distort the department performances and make wrong decision. A summary of four findings are showed in the following: 1.Activity-Based Costing is applicable in PET Center can provide PET Center more accurate and detail cost information. 2.Activity-Based Costing Activity-Based Costing helping PET Center raise the ability of recourse management. 3.Activity-Based Costing can help hospital and PET Center make management decision and offer PET Center the information of decision.. 4.Activity-Based Costing let PET Center control cost and capacity management.
47
Chen, Jian-Lin, and 陳建霖. "Activity-based costing and management system." Thesis, 1993. http://ndltd.ncl.edu.tw/handle/16202990367215581857.
48
Chang, Yu Ren, and 張裕任. "activity based costing and transfer pricing." Thesis, 1999. http://ndltd.ncl.edu.tw/handle/77697882122307809193.
Анотація:
碩士國立彰化師範大學
商業教育學系
87
Abstract The purpose of this research is to investigate the decentralization enterprise, which exists the information asymmetry and preference divergence between a top management and a subunit manager. How does principal make an optimal transfer price, inducing division management to work in the best interest of enterprise? This study will discuss marketing division, which faces an oligopolistic product market or perfect competition market. Transfer price under the enterprise''s best interest was obtained through linking management salary revenue function to division performance. The production division and the marketing division are both utilities maximizes based on transfer price set by top management . We adopt activity-based costing to avoid distorting cost allocation. It also compares the performance evaluation using full costing with variable costing in effect of marketing and production decision. The results are as follows. 1、Oligopolistic markets :（1） The optimal price decision of marketing division is a increasing function of the marginal cost of marketing, competitor price ,market power and the transfer price, but it is a decreasing function of marketing manager''s efforts. （2） In the condition of full cost based, the optimal transfer price of the principal is a function of the marginal cost of marketing division, competitor price, market power, direct cost of production division and allocation cost. （3） Without considering manager''s reserved utilities, the optimal efforts of production manager are a function of the marginal cost of marketing division, direct cost of production division ,competitor price ,market power and allocation cost in the full cost base.（4） In the condition of variable cost base, the optimal transfer price is a function of marginal cost of marketing division, competitor price, market power and direct cost of production division. Transfer price in variable cost base is lower that in full cost base, because overhead cost allocation is not considered in the variable cost base. （5） The optimal effort of production management is a function of the marginal cost of marketing division ,competitor price, market power and direct cost of production division in the variable cost base, Overhead cost allocation can not affect the effort of production manager, because the variable cost method don''t concern overhead cost. （6） Comparing optimal effort in the full cost based with variable cost based ,the variable cost base performance measurement stimulates effort more than the full cost based . 2、Perfect competition markets : （1）The optimal sales quantity of marketing division is a function of the contribution of marketing and the transfer price. The higher transfer price is the lower sales quantities are.（2） Under full costing, the optimal transfer price is a function of the contribution of marketing division, direct cost of production division and allocation cost, hence, distorting overhead cost allocation will make top management do wrong transfer pricing decision.（3） The optimal efforts of production manager are a function of the contribution of marketing division, direct cost of production division and allocation cost. The more cost is allocated, the fewer effort is input.（4） Under variable costing, the optimal transfer price is a function of the contribution of marketing division and direct cost of production division. Transfer price in variable costing is lower than one in full costing, because it does not consider overhead cost allocation.（5） The optimal effort of production manager is a function of the contribution of marketing division and direct cost of production division. Overhead cost allocation can not affect on the effort of production manager.（6） Comparing optimal effort in full costing with variable costing, the variable cost based performance evaluation stimulates effort more than the full cost based. 123
49
Vieira, Daniel Jorge Correia Lopes Coelho. "Activity based costing in Millennium BCP." Master's thesis, 2013. http://hdl.handle.net/10362/21471.
50
Pacheco, Carlota Tomaz da Costa. "Product costing and activity-based costing/management in Bacalhôa Vinhos de Portugal." Master's thesis, 2016. http://hdl.handle.net/10362/18657.
Анотація:
The present Work Project introduces a case study addressing the adoption of an ABC/M system in a winemaking company. The system was implemented in only one area of the company, and its adoption allows the company to perform ABM analysis resorting to the ABC information. A mixed approach is used to cost the products: both traditional and ABC systems are used although in different areas of the company. ABC/M implementation was perceived as ‘successful’ despite not following recommendations prescribed in literature.