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مرجع تخصصی اطلاعات حسابداری - مطالب آذر 1391
و هو سریع الحساب

مقاله حسابداری سرمایه فکری 2012

دوشنبه 27 آذر 1391 09:16 ب.ظ


Ranking the Intellectual Capital Components Using Fuzzy TOPSIS Technique (Case Study: An Iranian Company)

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  www.textroad.com/pdf/JBASR/J.%20Basic.%20Appl.%20Sci.%20Res.,%202(10)10360-10368,%202012.pdf

N Saeedi, A Alipour, SAR Mirzapour, MM Chaboki - 2012 - textroad.com
ABSTRACT In a scientific economical system, products and organizations' lives are
dependent on knowledge and the most successful organizations are which use this
intangible property in a better manner and higher speed. Today and from a strategic poin



Research on the Relationship Between Intellectual Capital and Company Performance——An Empirical Analysis Based on Panel Data

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www.seiofbluemountain.com/upload/product/201108/2011gszlhy04a8.pdf

L FAN, X YUAN, S WANG - seiofbluemountain.com
Abstract: It is well known that knowledge economy is mainly based on intellectual capital.
Intellectual capital plays a key role in enterprise's value promotion. In fact, the good
intellectual capital control system can bring the positive influence to the enterprise


… systems on organizational performance emphasizing mediate effect of intellectual capital in employees of Electric power Distribution company of Shiraz in IR …

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www.jofamericanscience.org/journals/am-sci/am0801/015_7770am0801_96_101.pdf

A Mooghali - jofamericanscience.org
Abstract: Although modern information-based technologies affect increasingly on the various
aspects of human life, it is believed that human resource is the main capital of each
organization, especially knowledge-based ones. This survey is mainly aimed to


The assets of the company–a theoretical and practical aproach relating particularly to intellectual capital

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  www.doctorat2010.usv.ro/art_doctoranzi/85/The%20assets%20of%20the%20company%20%E2%80%93%20a%20theoretical%20and%20practical%20aproach%20that%20relates%20in%20particular%20to%20the%20intellectual%20capital.pdf

I Mihai, AD Socea, M Ciubotariu - The USV Annals of Economics and …, 2012 - seap.usv.ro
Abstract The present research “The assets of the company-a theoretical and practical
approach relating particularly to intellectual capital” focuses on defining the company's
assets, at national level, establishing the components ofthis concept, so that ultimately we


Impact of Intellectual Capital on Return on Asset in Nigerian Manufacturing Companies

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 http://www.idjrb.com/articlepdf/article243.pdf

RT Salman, M Mansor, AD Babatunde, M Tayib - idjrb.com
ABSTRACT In the knowledge-based era and intellectual capital (IC) regime, literatures
abound on the impact of intellectual capital component and company performance
especially in the developed countries. However, only a few scholars have written on this




PENGARUH MODAL INTELEKTUAL (INTELLECTUAL CAPITAL/IC) TERHADAP RETURN ON ASSET PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA …

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 repository.gunadarma.ac.id/bitstream/123456789/1167/1/10207427.pdf

F Basyar - 2012 - repository.gunadarma.ac.id
Penelitian ini bertujuan untuk mengetahui pengaruh modal intelektual (Intellectual
Capital/IC) yang diukur menggunakan metode Value Added Intellectual Coeffisient (VAIC)
terhadap Return On Asset perusahaan perbankan yang terdaftar di Bursa Efek Indonesi


MEASUREMENT OF INTELLECTUAL CAPITAL IN A COMPANY

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www.issbs.si/press/ISBN/978-961-6813-10-5/papers/ML12_161.pdf

A Paździor, M Paździor - issbs.si
Abstract: The article raises the issue of intellectual capital. Owing to the fact that this is a
relatively new notion, among economists and practitioners of management there is no
consistency with regard to the essence and the role of this capital in an organization


Company Size: Does Intellectual Capital Differ?-A Study Of UK Based Companies

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 wbiaus.org/1.%20Abul.pdf

MAK Azad, MS Haque, MS Imran - World, 2012 - wbiaus.org
This paper aims to find out the relationship between the company size and intellectual
capital. Ten small and ten big UK based companies using the purposive sampling have
been taken as sample. It is full of empirical study of existing data on Company size and



From Financial Stock Management to Intellectual Management: ethics and governance

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www.wseas.us/e-library/conferences/2012/CambridgeUSA/BUSINESS/BUSINESS-20.pdf

SMDF NAPPO - wseas.us
... been analysed, as well as the effects of the success of ”managerial financial shareholder”
capitalism ... only the creation of a generation of managers able to manage intellectual capital will
succeed ... research, in DP Eckman (ed.), Systems: Research and design, J. Wiley & Sons Inc. ...
Related articles


Intellectual Capital Research through Corporate Social Responsibility:(Re) Constructing the Agenda

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waset.org/journals/waset/v64/v64-12.pdf

CI Lungu, C Caraiani, C Dascălu - waset.org
... Vazquez [26] hypothesize a convergence between social/sustainability report and intellectual
capital report due ... and Frey [13] study highlights significant and increasing presence of IC
information in CSR reports which is communicated mainly in non financial, quantitative and

Intellectual capital and firm performance in Australia


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otago.ourarchive.ac.nz/bitstream/handle/10523/1585/Working_paper_Clarke-Seng-Whiting-revised.pdf

M Clarke, D Seng, RH Whiting - Journal of Intellectual Capital, 2011 - emeraldinsight.com
... Brüggen, A., Vergauwen, P., Dao, M. (2009), "Determinants of intellectual capital disclosure:
evidence from Australia", Management Decision, Vol. 47 No.2, pp.233-45.


Determinants of Non-Disclosure of Intellectual Capital Information in Malaysian IPO Prospectuses

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http://journal.ccsenet.org/index.php/ijef/article/download/12330/8688

KF See, AA Rashid - International Journal of Economics and …, 2011 - journal.ccsenet.org
... The case of underpricing.Journal of Intellectual Capital, 8(3), 494-516. Singh I. &Van der Zahn
M. (2008).Determinants of intellectual capital disclosure in prospectuses of initial public
offerings.Accounting and Business Research, 38(5), 409-431. Sveiby, KE (1997






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آخرین ویرایش: دوشنبه 27 آذر 1391 10:30 ب.ظ

مقاله حسابداری انگلیسی 2012 هزینه یابی بر مبنای فعالیت ABC

یکشنبه 26 آذر 1391 06:59 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 ...
Related articles



[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 ...
Related articles

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 ...
Related articles



[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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آخرین ویرایش: - -

بکارگیری روش هزینه یابی بر مبنای فعالیت ABC به منظور محاسبه بهای تمام شده خدمات در بیمارستان و درمان 2012 ایران

شنبه 25 آذر 1391 01:19 ق.ظ


Applying Activity Based Costing (ABC) Method to Calculate Cost Price in Hospital and Remedy Services

A Rajabi, A Dabiri - Iranian J Publ Health, 2012 - journals.tums.ac.ir
Abstract Background:
 Activity Based Costing (ABC) is one of the new methods began
appearing as a costing methodology in the 1990's. It calculates cost price by determining the
usage of resources. In this study, ABC method was used for calculating cost price of
...



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آخرین ویرایش: شنبه 25 آذر 1391 01:28 ق.ظ

تعیین بهای تمام شده گرافی قفسه سینه به روش هزینه یابی بر مبنای فعالیت 2012

شنبه 25 آذر 1391 01:04 ق.ظ


Determination of chest x-ray cost using activity based costing approach at Penang General Hospital, Malaysia

Abstract

Background

Activity based costing (ABC) is an approach to get insight of true costs and to solve accounting problems. It provides more accurate information on product cost than conventional accounting system. The purpose of this study was to identify detailed resource consumption for chest x-ray procedure

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آخرین ویرایش: شنبه 25 آذر 1391 01:14 ق.ظ