First published in 1998, this volume was designed to lead to an operational model of
Advanced Manufacturing Technology (AMT) decision making which incorporated the …

The objective 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 …

This paper looks at the practicability of implementing time-driven activity-based costing
system (TD-ABC) in small service businesses in Benue State and analyzes profitability of its …

This paper looks at the practicability of implementing time-driven activity-based costing
system (TD-ABC) in service businesses like hotels in Benue State and analyzes profitability …

The paper presents a model for costing production and transportation of ready-mix-concrete
(RMC) based on type of the mix and customer site information. The on-floor cost of the mix is …

The goal of this research was to develop and illustrate a technique for finding the optimum
crew configuration, from a range of possible configurations, assigned to complete a defined …

This study provides information on the efficiency of decision making based on accurate
information through the use activity-based costing (ABC) and activity based planning (APB) …

The primary objective of this study is to establish the influence of Activity Based Costing
(ABC) on organizational performance. In pursuance of the objectives, the research design …

The continuous changes appearing in the industrial and economic environment, upgrading
of manufacturing technologies, the need to obtain relevant information to facilitate …