Activity-Based Costing In Small Manufacturing Firms: South African Study
نویسندگان
چکیده
منابع مشابه
An Analysis of Activity-Based Costing in a Manufacturing System
Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities th...
متن کاملIntegrating Activity-based Costing and Economic Value Added in Manufacturing
* Earlier version presented at ASEM 98. Accepted to Engineering Management Journal. Abstract This article presents a cost and performance measurement system that integrates activity-based costing (ABC) with the economic value added financial performance measure. This proposed ABC-and-EVA system is a management support tool for managing cost and capital. The integrated ABC-and-EVA system include...
متن کاملAnalysis 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...
متن کاملInformation Systems Competences in Small Manufacturing Firms
This paper focuses on information systems (IS) competences in small firms. The paper draws on prior IS research that has used resource-based theory. The literature was used to identify many types of IS resources and competences, predominantly based on research in large firms. The paper reports evidence gained from interviews within nine small manufacturing firms using the Peppard & Ward (2004) ...
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ژورنال
عنوان ژورنال: Journal of Applied Business Research (JABR)
سال: 2013
ISSN: 2157-8834,0892-7626
DOI: 10.19030/jabr.v29i2.7652