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 …

Purpose–The purpose of this paper is to investigate the relationship between organisations'
sustainability performance management practices and sustainability performance …

This paper analyzes the management accounting applications, which try to improve the
Activity-Based Costing (ABC) method. First, the paper describes them using the Strategic …

In today's competitive environment, the analysis of activities is not just about looking at the
overall report of profit and loss but more in understanding which of the activities add value …

As reformas da gestão hospitalar, desde a criação do Serviço Nacional de Saúde,
objetivaram a maximização da eficiência nos hospitais de forma a promover a …

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 …

This article examines cost accounting methods containing one or more activity-based
costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in …

This paper analyses the management accounting applications which try to improve the
Activity-based Costing method. In the first part, we describe them using the Strategic …

An efficient and effective logistic system is a strategic objective in any productive business.
This paper presents a real case study of a routing problem in a food industry firm. This …

The aim of this paper is to propose a research framework to examine the relationship
between customer profitability analysis (CPA) information, cost system purposes and …