Activity-based costing as an information basis for an efficient strategic management process
نویسندگان
چکیده
منابع مشابه
nano-rods zno as an efficient catalyst for the synthesis of chromene phosphonates, direct amidation and formylation of amines
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Analysis of the current costing process based on activity-based costing in Lamerd Valiyeasr Hospital
Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...
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Activity-based costing (ABC) tries to assign overhead costs to cost objects more accurately than traditional cost systems. However, due to its severe separability and proportionality assumptions using ABC for decision-making may lead to a considerable economic loss. To evaluate products on the basis of their activity-based costs, we therefore use a data envelopment analysis (DEA)-like approach ...
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In business today, only the profitable will survive. While companies may strive to ramp up sales, increase market share, or hit customer service targets there is no model to sustain a successful business without profits. Thought it sounds logical, many companies don’t strive for profitability, as the objective. It is often mortgaged, sometimes unwittingly, because management does not have a fir...
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This paper presents a method of integrating activity-based costing (ABC) and process simulation in human planning. Our studies have already proposed a method of integrating ABC and process simulation in business process reengineering (BPR) and showed a case study of a chemical plant. Some studies have also already showed some examples of various aspects in manufacturing systems. Although a larg...
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ژورنال
عنوان ژورنال: Economic Annals
سال: 2013
ISSN: 0013-3264,1820-7375
DOI: 10.2298/eka1397095k