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مرجع تخصصی اطلاعات حسابداری - مقاله حسابداری انگلیسی 2011 2012 هزینه یابی بر مبنای فعالیت زمان محور
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مقاله حسابداری انگلیسی 2011 2012 هزینه یابی بر مبنای فعالیت زمان محور

جمعه 29 دی 1391 08:44 ب.ظ


The Balanced Scorecard with Time-Driven Activity Based-Costing: An Incremental Approach Model to Health Care Cost Management

CJ Pineno - rwahlers.iweb.bsu.edu
ABSTRACT The balanced scorecard represents a technique used in strategic management
to translate an organization's mission and strategy into a comprehensive set of performance
measures that provide the framework for implementation of strategic management. This


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


The use of time driven activity based costing and analytic hierarchy process method in the balanced scorecard implementation

E Ayvaz, D Pehlivanl - International Journal of Business and …, 2011 - journal.ccsenet.org
Davut PehlivanlÕ Faculty of Economics and Administrative Sciences, Maltepe University
34857, Turkey E-mail: davutpehlivanli@gmail.com Abstract Balanced scorecard (BSC) functions
as an action plan for the basis of establishing the strategy which is defined with critical


Method Time Driven Activity Based Costing–Literature Review

O DEJNEGA - Journal of Applied Economic Sciences (JAES), 2011 - ceeol.com
Abstract: This article presents a literature review of the method Time Driven Activity Based
Costing, like an instrument to better assignment of costs to activities and their comparison
with antecedent method Activity Based Costing. Paper shows the implementation of this


Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?

KR Kont, S Jantson - Evidence Based Library and …, 2011 - ejournals.library.ualberta.ca
Objective–This article provides an overview of how university libraries research and adapt
new cost accounting models, such as “activity-based costing”(ABC) and “time-driven activity-
based costing”(TDABC), focusing on the strengths and weaknesses of both methods to



IMPLEMENTATION OF TIME-DRIVEN ACTIVITY-BASED COSTING SYSTEM AND CUSTOMER PROFITABILITY ANALYSIS IN THE HOSPITALITY INDUSTRY

Z Hajiha, SS Alishah - Economics - businessjournalz.org
ABSTRACT The purpose of this paper is examination of implementation feasibility of time-
driven activity-based costing system (TDABC) in hospitality industry and analyzes
profitability of various costumer groups by this system in Iranian context. The results of this




کتاب :

The development of time driven activity-based costing models: a case study in a road transport and logistics company

S Somapa, M Cools, W Dullaert - Current Issues in Shipping, …, 2011 - books.google.com
Abstract This paper describes the development of the Time Driven Activity Based Costing
(TDABC) models in a small road transport and logistics company. It covers the analysis of
resources and capacities, activity mapping, time-driven activity models and the strategic







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