نتایج جستجو برای: time driven activity based costing tdabc
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سیستم هزینه یابی بر مبنای فعالیت abc (activity based costing) در واقع یکی از ابزارهای قدرتمند و مفید جهت دستیابی به اهداف شرکتها در حفظ توان رقابتی می باشد. هدف اصلی تحقیق حاضر » بهبود توان رقابتی شرکت سامفر با بکارگیری سیستم هزینه یابی مبتنی بر فعالیت « می باشد ، با توجه به وجود مواردی ازقبیل سهم سربار بالا ، پیچیدگی تولید ، تنوع تولید ، تنوع حجم تولید و پیچیدگی مواد اولیه در شرکت سامفر ، نت...
Background: Hospital managers need to have accurate information about actual costs to make efficient and effective decisions. In activity based costing method, first, activities are recognized and then direct and indirect costs are computed based on allocation methods. The aim of this study was to compute the cost price for cataract surgery by Activity Based Costing (ABC) method at Hazrat-e-Zah...
This paper examines connections between data-driven models for analyzing a firm's strategic plans, which use activity-based costing and mathematical programming, and the resource-based view of the firm. After brief reviews of the three disciplines, extensions of activity-based costing methods to mathematical programming models for strategic resource planning are discussed. Applications of these...
Introduction: One of the objectives of each system is cost of management and costing to help the organizations to provide high quality goods and services at a competitive environment. The present study was done to computing of cost price of hospital services at the NICU section of according to activity-based costing (ABC) method. Methods: This is a cross-sectional study. The costing of hospital...
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