Activity-based costing system, commonly known as the ABC system, emerged as a costing
method capable of overcoming the limitations of traditional costing systems in face of …

Objective: In recent years, management accounting in higher education institutions has
undergone significant changes due to the various New Public Management (NPM) reforms …

La cuantificación de los costes de producción/servicio para determinar el precio de mercado
es fundamental para ofrecer el máximo valor de satisfacción, por ello, la contabilidad de …

The research purpose was to examine the problems of companies in implementing Activity-
Based Costing and, in particular, to analyze the differences in assessing the level of these …

The construction industry is a labor‐intensive industry in China. In recent years, as people's
living standards have risen, so have their requirements for the functionality, appearance …

Purpose. The paper focuses on comparing two cost calculation method describing the
principle, utilisation, advantages and disadvantages of the traditional mark-up on cost …

This study examines the challenges associated with the adoption of activity-based costing
(ABC) in a small family business in a less developed country. Through a case study of PT …

This paper evaluates the situation regarding the use of the Activity Based Costing
calculation method in the sphere of industry construction in the V4 countries at the present …

Introduction: Meeting the needs of shareholders and investors, generating profit and income,
and covering current expenses are the primary objectives of any economic entity. Banks and …

Mahalanobis-Taguchi system (MTS) is a decision-making system that identifies patterns.
The fundamental idea of MTS is to select a set of variables and then apply Mahalanobis …