Global ETD Search
Search theses and dissertations gathered from participating repositories worldwide. Every result links back to the library that holds it. No account is needed.
Results
Showing 1 to 18 of 18 for “"Activity Based Costing (ABC)"”.
-
Four-stage Activity-Based Costing (ABC) system modeling and computer-based application design
A Four-Stage Activity-Based Costing (4ABC) model and a computer-based system are created in this research to demonstrate the ABC cost allocation process. 4ABC uses four different levels of activity cost driver to allocate the cost from resource to product. These cost drivers are …
-
Activity-Based Costing (ABC) Systems within Jordanian Industrial Companies: Factors that Facilitate, Motivate and Create Barriers to ABC Implementation
The diffusion of Activity Based Costing (ABC) has been researched extensively in developed countries. Research on these issues in Jordan in general and within the Jordanian industrial sector more specifically is limited. The aim of the current research is to contribute to the design and successful …
-
O emprego do método de custeio baseado em atividades - activity-based costing (ABC) - como instrumento de apoio à decisão na área hospitalar
… do método de custeio baseado em atividades, ou ABC (Activity-Based Costing), que busca melhor compreender o processo produtivo, para avaliar e custear, dando subsídios para a melhoria da eficiência econômica. Foram acompanhados pacientes internados com câncer de esôfago da especialidade de …
-
Enablers and barriers to successful implementation of activity-based costing in the defense aircraft industry
Activity-Based Costing, ABC, is a strategic cost-allocation method that provides enterprises with better understanding of how cost flows through their organizations. This report analyzes the implementation of ABC within various enterprises. Through case study analysis, the difficulties that arise …
-
Um modelo TDABC para calcular os custos dos serviços de informática
… (DSRM), e baseado na metodologia Time-Driven Activity Based Costing (TDABC), cujo objetivo é transferir todos os custos relacionados com os Serviços de Informática, até um nível que permita calcular os custos reais de cada posto de trabalho individual, obtendo assim, informações relevantes, …
-
Use of activity-based costing in the public sector
Activity-based costing (ABC) is widely used by private sector manufacturers and service providers, in order to establish accurate costs of producing individual products and providing individual services. ABC argues that activities consume resources to generate products and services. It focuses on …
-
Evaluating the effectiveness of activity-based costing for costefficiency in South Africa Retailers
… retailers still rely on traditional volumebased costing methods that inadequately reflect the actual resource consumption of products and services. This study evaluates the effectiveness of Activity-Based Costing (ABC) in improving cost efficiency across various retail enterprises in South …
-
The impact of activity based costing on managerial decisions: an empirical analysis
The inadequacy of traditional volume based product cost systems has become manifest in recent years as a result of increased competition, expanding product mix diversity, and increased manufacturing automation. Activity based costing (ABC) has evolved out of this environment as a system which …
-
Diversity in management accounting practice through the ABC paradox : testing an institutional perspective
… which this is particularly apparent is that of Activity Based Costing (ABC) where a paradox has emerged: while ABC is reported as being a superiour costing technique, the lack of widespread use thereof implies otherwise (Gosselin, 1997). This study tests the ability of the Institutional …
-
Optimization model for product mix and capacity management with activity-based information
… decisions has been proposed. This new model is based upon the information that is available in an activity-based environment. Activity-based management is one of the latest industrial management concepts based upon Activity-Based Costing (ABC) and Concurrent Engineering principles. ABC has lead …
-
The role of activity-based costing in UK universities
… in this thesis was to develop the concept of Activity-Based Costing (ABC) in the UK university context. The research methodology included sending a postal survey to 100 UK university institutions, augmenting this with a set of semi-structured interviews, as well as a statistical analysis of …
-
E-Commerce drop shipping : building a CPG supply chain
… changes to their existing operations. Using Activity-Based Costing (ABC), we then find that the overall channel costs are only slightly more expensive than those in the traditional model. However, the manufacturer takes on a much larger portion of those costs than they would in the existing …
-
An Activity- Based Costing and Theory of Constraints Model for Product- Mix Decisions
… of this thesis is to demonstrate the use of the Activity-Based Costing (ABC) approach together with the Theory of Constraints (TOC) philosophy in determining the optimal product-mix and restrictive bottlenecks of a company. The contribution of this thesis is a new product-mix decision model that …
-
The impact on organizational performance of contextual factors, strategy and management control systems
… systems, notably, participative budgeting, activity based costing (ABC), total quality management (TQM), just in time (JIT), innovation, and the balanced scorecard (BSC). A further fifteen hypotheses explored the effect of the organizational contextual variables of size, decentralization, …
-
Using activity based costing in customer profitability strategies in a South African SME environment : a South African case study
… case study in a business to business setting based on detailed field work was performed. The study focussed on a typical South African SME trading with all the major retail groups in South Africa. The case study was performed via diachronic research into the use of Activity Based Costing (ABC) …
-
Improving the costing system at FCI: an operations perspective
… two management accounting approaches, activity based costing and cost reduction system. Further, to evaluate which one better suits the needs of FCI, a clothing manufacturer in the Western Cape, and also to develop and test a costing system which forms the basis of any management …
-
Development of a strategic capital-expenditure decision model incorporating the product abandonment option
… portfolios. Production simulation techniques and activity-based costing (ABC) are suggested to collect the needed input data for the model. Preference ordering theory is used to account for management’s attitude toward risk and make trade-offs between project profitability and riskiness. Once a …
-
Privatisation and Management Accounting Changes (MACs) : a case study in Iran
… The study’s theoretical framework was based upon institutional theory and its extensions, as well as structuration theory, introducing a new theoretical framework by combining three frameworks namely: 1) Dillard et al., (2004) framework; 2) Seo & Creed (2002) framework; and 3) Bums & …