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.
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Showing 1 to 20 of 49 for “"activity-based costing"”.
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The Adoption of Activity-Based Costing in Thailand
… between the adoption of ABC by firms based in Thailand and the Thai economic crisis (1997) through theoretical models of organisational learning and the relationship between the implementation of ABC and the philosophy of organisational learning. The research model in this study is …
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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 …
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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 …
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Developing and testing a model of successful adoption of activity-based costing
… 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 suggest a pathway. Another objective of this study is the …
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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 …
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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 …
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The applicability of activity-based costing to Employment and Training Corporation's training schemes
… various public institutions introduced Activity-Based Costing to be able to cost their services and as a support tool for their decisions. This dissertation develops a possible Activity-Based Costing model for the costing of two training courses provided by the Employment and Training …
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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 …
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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 …
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Organisational change and the introduction of activity based costing in a UK clearing bank
This research examines the nature of the organisational change that has taken place in the UK Clearing banks over the last fifteen years. It draws from and informs organisational change processes to help understand the effects of environmental disturbance, that is, the changes in the regulatory …
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Proposta de uma sistemática de avaliação de investimentos utilizando o método ABC (activity-based costing)
… geradas por um sistema de custeio do tipo ABC (Activity-Based Costing), possibilita incluir na análise impactos indiretos gerados pelo projeto. A aplicação desta sistemática em um projeto de substituição de equipamento numa empresa do ramo industrial mostra que as informações geradas …
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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 …
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Employing activity based costing and management practices within the aerospace industry : sustaining the drive for lean
Thesis (S.M.)--Massachusetts Institute of Technology, System Design & Management Program, 2001.
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Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~
Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little experimental …
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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 …
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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) …
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O emprego do método de custeio baseado em atividades - activity-based costing (ABC) - como instrumento de apoio à decisão na área hospitalar
… 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 Cirurgia …
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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, …
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