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Emmanouil Tziolas, Stefanos Ispikoudis, Konstantinos Mantzanas, Dimitrios Koutsoulis and Anastasia Pantera
Preservation and promotion of agroforestry systems entails the ideology for more ecosystem services, additional biodiversity benefits and climate change mitigation. Furthermore, farmland and forest landscapes and the consequent benefits to the environmen...
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Rita Martini, Monicha Safira Chaerunisa, Sarikadarwati Sarikadarwati, Kiagus Zainal Arifin, Sulaiman Sulaiman
Pág. 160 - 166
Memperhitungkan harga pokok produksi yang akurat sangat diperlukan untuk mengetahui dan menentukan perolehan laba yang optimal dalam setiap penjualan produk. Salah satu alternatif perhitungan tersebut menggunakan metode Activity Based Costing (ABC). Pene...
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Pedro Mata, Paula F. Silva and Fernando F. S. Pinho
In a global society, in which geotechnical projects are increasingly designed in a country other than the one where construction takes place, geotechnical risk management must be extended to cover infrastructure works, which are smaller than dams and tun...
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Mziwendoda C. Madwe,Lesley J. Stainbank,Paul Green
AbstractOrientation: It is impossible to accurately determine the detailed costs of running courses offered at South African technical and vocational education and training (TVET) colleges, as none of them practises activity-based costing (ABC). The perc...
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Mónica Hernández-Madrigal
Pág. 57 - 68
The objective of this paper is to identify the traditional and contemporary management accounting practices used in various research articles as a basis to carry out studies on current cost practices, comparing and contrasting expert criteria. By means o...
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M. Elfan Kaukab
Pág. 69 - 78
Tujuan; untuk membuktikan penghitungan harga pokok produksi menggunakan sistem ABC lebih akurat dibanding sistem tradisional serta untuk mengetahui pengaruh penggunaan metode ABC terhadap laba perusahaan.Metodologi; penelitian ini merupakan penelitian ku...
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Joubert B. Maramis,Victor P.K. Lengkong,Olivia S. Nelwan,Jantje L. Sepang
Pág. 83 - 92
Research on the effectiveness of the application of ASB, especially in relation to village funds, is still rarely done. Many factors influence the effectiveness of the ASB preparation, but can be classified into two factors, namely the human and non-huma...
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Wen-Hsien Tsai and Shang-Yu Lai
In the last 20 years, with the liberalization of the economy, and the trend of industrial globalization, people have gradually paid more attention to environmental protection. With the tremendous advances in information technology, enterprises facing suc...
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Amir Hosseinzadeh,Behzad Davari
Pág. 83 - 89
The research aims to explore the impact of ERP in management accounting activities. It includes a set of the developed hypotheses to evaluate how ERP training and seller support affect applying ERP systems and decision-making in five management accountin...
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Safaa Ibrahim Mahmood Al-Nuaimi,Rapiah Mohamed,Jamal Mohammed Esmail Alekam
Pág. 452 - 457
Activity-Based Costing (ABC) is as a strategic tool that ensures accurate product costs as compared to traditional costing system. The implementation of ABC implementation offers useful information for performance measurement, cost control and strategic ...
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