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مرجع تخصصی اطلاعات حسابداری - مقاله حسابداری انگلیسی 2012 هزینه یابی بر مبنای فعالیت ABC
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مقاله حسابداری انگلیسی 2012 هزینه یابی بر مبنای فعالیت ABC

یکشنبه 26 آذر 1391 07:59 ق.ظ


  Determination of radiology services cost in selected hospitals affiliated with Tehran university of medical sciences in 2010¬ 2011, using the activity based costing 

AA Sari - Hospital, 2012 - journals.tums.ac.ir
Background: Regarding to the escalating costs of health care and limited resources in this
field, the appropriate identification and control of costs is inevitable. This Study aimed to
determine the unit cost of radiology services, in selected hospitals of TUMS.


[PDF] Activity based costing in health care center: A case study of Iran

M Bahadori, S Babashahy… - African Journal of …, 2012 - academicjournals.org
Lack of attention to real costs has made implementing a costing system which targets the
listed purposes in the appropriate format pilot units seem essential. The purpose of this
study is to calculate the unit cost of services provided in a health care center in Iran. This ...


[PDF] Implications of activity-based costing/management for decision-making in order management

I Azadvar, E Alizadeh, S Bozorgmehrian - nobel.gen.tr
Activity-based costing and management is an accounting and management approach for
determining accurate costs especially the overhead costs. Activity-Based
Costing/Management (ABC/M) can overcome some of the limitations of traditional cost


A SURVEY ON ACTIVITY-BASED COSTING IN RUDAN HEALTH CENTER, HORMOZGAN, IRAN

H MOBARAKI, N HADIAN, M SALEMI… - MEDICAL JOURNAL OF …, 2012 - sid.ir
Methods: This was a descriptive, cross-sectional which was performed in 2008. In this study,
5 rural health centers, an urban health center and an urban were selected. In this study, the
data related of each activity were collected and analyzed. Results: In this study, the budge


[PDF] The Investigation and Explaining of Activity Based Costing (ABC)

A Lotfi, MA Mansourabad - 2012 - textroad.com
ABSTRACT Activity based costing (ABC) approach is one of the new approaches in costing
that have efficiency in providing detailed cost information and identifying valuable activities
with invaluable activities in the process of cost management. Activity-based costing (ABC)



[PDF] Activity Based Costing Implementing and Lunching by FAHP in Germany

MR Henricks - scholarism.net
Abstract-Activity based costing system is one approach which its lunching and implementing
in practice will bring advantages for the users. The present study tried to point out factors
affecting launching and implementing Activity Based Costing System among German


[PDF] The Usefulness of Activity Based Costing and Traditional Costing in Banking Industry: Evidence from a Bank in Iran

A Nazemi, A Seyedi - The 10 th Annual Iranian …, 2012 - azarhesab.persiangig.com
Abstract In this study the results of implementation of two costing systems are illustrated.
These systems are Activity Based Costing (ABC) and Traditional Costing. In order to analyze
the cost structure for the bank services, an Iranian bank (Mehr bank) is chosen as a



A Suggested Framework for the Integration of Activity-Based Costing (ABC) in a Lean Environment to Enhance Companies Competitive Position-A Case Study in …

S Abd Allah - 2012 - papers.ssrn.com
Abstract: In today's global market, a change in strategic and manufacturing practices to a
more customer focused system such as the lean manufacturing/lean management system
becomes crucial to help companies achieve a good competitive position. At the same time ...



[PDF] Analyzing Usage of Activity Based Costing In Commercial Banking Institutions of Tripoli Libya: A Technological Acceptance Model Approach

IA Salim - Journal of Applied Sciences Research, 2012 - aensiweb.com
ABSTRACT The purpose of this study is to examine the role of Technology Acceptance
model (TAM) on increasing the usage of Activity based costing in the commercial banking
institutions of Libya. A survey was conducted and the survey questionnaire was distributed ..


Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences among three accounting systems' approach to manufacturing

CR Monroy, A Nasiri, MÁ Peláe - 6th International Conference on …, 2012 - adingor.es
Resumen Choosing an appropriate accounting system for manufacturing has always been a
challenge for managers. In this article we try to compare three accounting systems designed
since 1980 to address problems of traditional accounting system. In the first place we are

[PDF] A FUZZY MODEL BASED ON ANALYTIC HIERARCHICAL PROCESS AND ACTIVITY BASED COSTING FOR THE DETERMINATION OF COMPETENCES' …

L Cannavacciuolo, L Iandoli, C Ponsiglione… - Ciencias Empresariales - iaidres.org.mx
ABSTRACT This work proposes a model to determine the cost of individual competences
integrating decision support techniques such as Analytic Hierarchical Process (AHP) and
cost analysis techniques, such as Activity Based Costing (ABC). The competences are to ...

Developing and testing a model of successful adoption of activity-based costing

Y Aldukhil - 2012 - vuir.vu.edu.au
This study aims to develop and test a model for successful adoption of activitybased costing
(ABC). The model has been constructed to explore the relationship between organisational
and technological factors and management evaluation of overall ABC success and ...
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[PDF] A comparative study of activity-based costing system and the traditional system: A case study of Refah Bank

MA Sarokolaei, M Ebrati… - African Journal of …, 2012 - academicjournals.org
The goal of the present research is to study the activity-based costing system and the
traditional system based on the volume comparatively in order to calculate the cost of the
deposits in Refah Bank in Iran. Thus, first the deposit costs were calculated by using the ...




[PDF] Research on Application of Activity-based Costing in Enterprise Product Pricing

Y Dandan - pucsp.br
Abstract: The primary purpose of enterprises is to make profits. Being the monetary value of
goods, price has close correlation with corporate profits. The product cost plays an important
foundation role in pricing. With the high development of new technology, it is absolute that ...
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Cost Modelling For E-Learning Implementation In Higher Education With Fuzzy Activity Based Costing

A Sholiq, A Pribadi, AN Algadri - GEMATIKA, 2012 - jurnal.stikom.edu
Abstract This study presents a model of costing framework for the e-learning implementation
by integrating the value chain, analysis, activity based costing, and fuzzy logic to Fuzzy
Activity Based Costing (FABC). This method will be very useful in:(i) in the emerging


[PDF] Right product pricing: Application of activity-based costing (ABC)-and-economic value added (EVA) as an integrated tool

NC Shil, B Das - African Journal of Business Management, 2012 - academicjournals.org
The traditional activity based costing (ABC) can be used as a more powerful and accurate
pricing tool if integrated with economic value added (EVA), a value-based financial
performance measure. The paper is targeted to discus the integrated ABC-and-EVA


[PDF] Employing Fuzzy-Based CVP Analysis for Activity-Based Costing for Maintenance Service Providers

P Yanpirat, J Maneewan - Proceedings of the International …, 2012 - iaeng.org
Abstract—The objective of this paper is to propose a framework for profit planning or the
pricing of a maintenance service under imprecise information by organizations adopting an
Activity-Based Costing system. Fuzzy-based Cost-Volume-Profit (FCVP) analysis with a ...
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[PDF] Application Of Activity Based Costing In Manufacturing Companies In Bangladesh: A Survey Based Study

NC SHIL, AK PRAMANIK - The USV Annals of Economics and Public … - seap.usv.ro
Abstract: The widespread environmental change has forced many organizations to change
and re-think their business and competitive strategies, particularly cost management system,
in order to achieve the competitive edge in the marketplace. Successful organizations are


Implementation of activity-based costing in China: a case study of a Chinese multinational company

L Xu - 2012 - ro.uow.edu.au
Abstract Activity-based costing (ABC) appears to be under-utilised in many developing
countries despite its huge success in the developed world as a refined costing system that
provides effective information for cost management. Previous research conducted on ABC


[PDF] ACTIVITY-BASED COSTING APPROACH TO MEASURING THE COQ OF ERP IMPLEMENTATION SERVICES IN AN ERP CONSULTING COMPANY

WH Tsai, JC Chang, SJ Lin, YF Lee - bai-conference.org
ABSTRACT Prevention-Appraisal-Failure (PAF) is the commonly used approach to
measuring the cost of quality (COQ) in the manufacturing industry. The COQ is divided into


Quality Management System (ISO9001) and Activity-Based Costing (ABC)

M. Gholizadeh-Salmasi, H. Hamzeli, B. Gholizadeh-Salmasi
http://texasjournalofscience.org/index.php/texas_journal_of_science/article/view/168







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