The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness. In this study, published works directly related to this area from the period 2004-2015 are analyzed. This study reports TDABC's applications in strategic areas such as cost of p...

Activity-Based Costing (ABC)/Activity-Based Management (ABM) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional systems, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making. The ABC/ABM sy...

Recently, Activity Based Costing (ABC) and ABM (Activity Based Management) have gotten a lot of attention. This paper’s target is the realization of production resource management based on ABM. In order to realize ABRM (Activity Based Resource Management), the analysis of “Activity” and the development of “Monitoring system” are necessary. “Monitoring system” measures the amount of each activit...

globalization of economy and changes  in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. with the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. in this article, the major functions and responsibilities of management accounting is described, rela...

In this paper, we present an intelligent buffer cache management algorithm in multimedia data retrieval called Adaptive Buffer cache Management (ABM). The proposed ABM scheme automatically detects the reference pattern of each file and intelligently switches between different buffer cache management schemes on per-file basis. According to our simulation based experiment, the ABM scheme yields b...