Key findings: • This CIMA-sponsored case study focuses on a company in the premium auto group (PAG) sector. It highlights the pivotal role of management accounting in the communication essential to the coordination of the activities among multidisciplinary teams and an extended network of participants in the new product design and development (NPD&D) process. • The case also reveals that manage...

This paper argues that a product development exercise involves in addition to the conventional stages, several decisions regarding other aspects. These aspects should be addressed simultaneously in order to develop a product that responds to the customer needs and that helps realize objectives of the stakeholders in terms of profitability, market share and the like. We present a framework that ...

This study puts forward a generic and comprehensive costing framework for software projects that aims for simplicity. This is achieved by integrating commonly used CMMI (Capability Maturity Model Integration) and PMBOK (Project Management Body of Knowledge) costing concepts in a broader organizational context. The costing framework comprises three layers: costing targets, costing activities, an...

introduction: hospitals as important sector of health care system has special location in health economic science. increasing of the operational costs in hospital and limitation in financing cause that hospital as an economic firm use cost analysis and prepare effective using of resource and boost productivity. therefore this study was conducted to calculate daily- patient hotel cost in hospita...

Metode Activity Based Costing ialah sistem akuntansi yang dapat meminimalisir biaya tidak diperlukan sehingga memperoleh laba optimal. ini hanya berguna pada perusahaan manufaktur saja, melainkan juga jasa. Klinik Puri Husada merupakan penyedia layanan jasa kesehatan bagi masyarakat. Dalam menghitung pemeriksaan dan tarif rawat inapnya masih menggunakan metode tradisional.
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Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research...

This study puts forward a generic and comprehensive costing framework for software projects that aims for simplicity. This is achieved by integrating commonly used CMMI (Capability Maturity Model Integration) and PMBOK (Project Management Body of Knowledge) costing concepts in a broader organizational context. The costing framework comprises three layers: costing targets, costing activities, an...