This paper examines the choice between direct and absorption costing in a cost-based transfer pricing system for duopolistic firms competing with product market prices. Existing literature has shown that the adoption of an absorption costing system,which drives up the intrafirm transfer price, strategically dominates direct costing for the two firms, regardless of whether the transfer price is ...

This paper presents the results of a Web-based survey that gathered evidence about the current status of activitybased costing adoption and implementation. Activity-based costing was introduced about 15 years ago and implemented initially by large manufacturing companies. Our results indicate that the rates of adopting activitybased costing are now similar for service firms and manufacturing fi...

The contemporary business environment needs to reconsider the traditional methods of costs, as it apply and techniques measure, define display data related costs in proportion modern technological requirements intense competition factors that have become an inherent feature markets, so economic units must work on application technologies Which contribute reducing managing, measuring allocating ...

This paper proposes the use of Activity-Based Costing to more effectively track costs associated with E-Business. The usefulness to E-Business of Activity-Based Costing, already proven to be beneficial to manufacturing companies, is discussed. The author’s extensive experience with “New Economy” business, as well as Activity-Based Costing issues in traditional “brick-and-mortar” companies, lead...

Aims: To outline the scope for use of new methods of grouping patient information (HRGs and HBGs) in program budgeting, disease costing and healthcare needs assessment. Methods: Review of methods of costing diseases, setting priorities and of developments in costing and valuing groups of patients/treatments. Results: HRGs, which are shortly to be available in England covering all acute hospital...

This paper introduces the responsibility cost control system installed at Han Dan Iron and Steel Company in the People’s Republic of China. The Company has adopted a series of management accounting techniques or procedures in its cost control system, including target costing, responsibility accounting, standard costing, flexible budgeting, internal transfer pricing, behavior motivation, perform...

This paper reports on a case study that describes the implementation of activity-based costing (ABC) for a Taiwan communication company. Through an in-depth field investigation over a communicationequipment factory, the ABC was invoked to analyze the cost generated by the actual production processes in the present study. The company’s existing cost system adopts a rough estimate based to alloca...

Nowadays companies looking for increase of quality, flexibility and timeliness. One way to achieve these goals is lean thinking. To implementation lean production, companies are looking for waste reduction and Continuous improvement. This article Using the technology acceptance model (TAM) examined whether management accountants’ perceptions of the perceived ease of use (PEOU), or perceived use...

OBJECTIVE The aim of this study was to review statistical techniques for estimating the mean population cost using health care cost data that, because of the inability to achieve complete follow-up until death, are right censored. The target audience is health service researchers without an advanced statistical background. METHODS Data were sourced from longitudinal heart failure costs from O...

BACKGROUND Our objective was to determine the quality of literature in costing of the economic burden of patient safety. METHODS We selected 15 types of patient safety targets for our systematic review. We searched the literature published between 2000 and 2010 using the following terms: "costs and cost analysis," "cost-effectiveness," "cost," and "financial management, hospital." We appraise...