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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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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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Mohammad Taleghani
Pág. 586 - 593
During the past few years, we have seen a significant shift in cost accounting and management. In the new business environment, cost management has become a critical skill, but it is not sufficient for simply reducing costs; instead, costs must be manage...
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Laith Akram Muflih Al-Qudah,Yusuf Ali Khalaf Al-Hroot
Pág. 271 - 276
The main objective of this study is to investigate and evaluate the effect of implementing the Activity-Based Costing technique (ABC) to the profitability of the manufacturing companies in Jordan. The sample of this study includes 72 observations; these ...
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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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Ana Rodríguez-Olalla and Carmen Avilés-Palacios
Organisations have become interested in using integral management systems to increase their sustainable value. Although global integration models address sustainability in organisations, these models present shortcomings and limitations and do not descri...
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Ljilja Antic,Vesna Sekulic
Pág. 351 - 364
The concept of Activity-Based Costing (ABC) provides informational support to the performance of key management activities in different organizations. Focused on activities and processes within the organization, this concept, using appropriate cost drive...
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