Costs and their determination play a critical role in all manufacturing companies. The
traditional costing system has received criticism resulting from the arbitrary allocation of …

This study aimed at determining the role of activity-based costing system for cost control in
Saudi manufacturing firms that produce" Raw Materials". The data was collected from 154 …

The alternative proposed method aims to combine management accounting, precisely the
activity-based system, and statistical tools to develop a method of assessing and predicting …

This study develops a system-synergetic approach to cost management and a mechanism
for its implementation in high-tech industrial enterprises. The relevance of the study is …

When esimating the production costs the choice of costing method becomes one of the most
important elements that depend on various aspects, such as production type, technological …

Penetapan tarif dihitung berdasarkan biaya satuan, berdasarkan Peraturan Bupati
Bondowoso Nomor 62 Tahun 2017, RSU dr. H. Koesnadi Bondowoso menghitung biaya …

Abstract O modelo Time-Driven Activity-Based Costing (TDABC), desenvolvido por Kaplan e
Anderson (2004), figura como um dos mais recentes modelos de custeio, apresentando …

This paper analyzes the importance of the cost of dam water use in hydroelectric generators
according to the International Financial Reporting Standard (IFRS) and Management …

В настоящее время компании сталкиваются с сильной конкуренцией на глобальном
уровне, поэтому существует большое давление для повышения производительности и …

Актуальность исследования объясняется доминирующей ролью высокотехнологичного
промышленного сектора в развитии национальных экономик и увеличивающимся …