This work illustrates how to calculate accurate aircraft maintenance costs using Activity Based Costing (ABC). Comparing to traditional cost calculation, the proposed method is useful for aircrafts maintenance activity integrated to Airline Company and who wants to diversify its revenue by selling some available maintenance slots to third party clients for a competitive price. This paper takes ...

The economic analysis reveals the basic information on expenditure and profit to an investor who is willing invest production of basalt-based brake pad in Nigeria, Nigeria has huge demand as revealed by data obtained from National Bureau Statistics Abuja (NBS). was based deductive which assumptions were made arrived at particular result costing Activity-Based Costing (ABC) where overhead indire...

BACKGROUND It is believed that laboratory tariffs in Iran don't reflect the real costs. This might expose private laboratories at financial hardship. Activity Based Costing is widely used as a cost measurement instrument to more closely approximate the true cost of operations. OBJECTIVE This study aimed to determine the real price of different clinical tests of a selected private clinical lab...

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...

Purpose – This paper describes the design and implementation of an activity-based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach – An in-depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and archives, direct observation, interviews, and statistical analyses was conducted. Findings – First, the compa...

Few new ideas in management accounting have achieved the same attention in terms of books, reports, conferences and implementation efforts, as has Activity Based Accounting (ABC). A lot of survey studies have been carried out describing the diffusion of ABC in different countries, for example Krumwiede (1998a) in USA, Gosselin in Canada (1997), Innes & Mitchell in Great Britain (1995), Sherrer ...

Changing economic environment, innovative production technologies and the need to obtain relevant information in decisionmaking, management determines organizations seek different approaches identify economies of scale. Economies scale are manifested as an effect cost reduction. The article proposes a comparative analysis two methods establishing costs that allow identification quantification r...

Pallet management, which involves direct and reverse logistic models, may represent a critical activity for logistics provider firms. Pallets are needed in order to ship products from the producers/distributors to the retailers. Recently, pilot projects have demonstrated that performances of pallet management system could be improved by an advance tracking system based on Radio Frequency IDenti...

Abstract Industrial equipment/machinery is an important element of manufacturing. They are used for producing objects that people need everyday use. Therefore, there a challenge to adopt effective maintenance strategies keep them well-functioning and well-maintained in production lines. This will save energy materials contribute genuinely the circular economy creating value. Remanufacturing or ...