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searching for Activity-based costing 13 found (57 total)

RCA open-source application (909 words) [view diff] exact match in snippet view article find links to article

known as Grenzplankostenrechnung (GPK) with a disciplined form of activity-based costing. ROSA uses resource consumption accounting (RCA) which is internationally

Robert S. Kaplan (1,047 words) [view diff] exact match in snippet view article find links to article

Palladium. Time-Driven Activity-Based Costing (TDABC) Kaplan and Steven Anderson co-developed time-driven activity-based costing, or TDABC, a methodology

IT cost transparency (950 words) [view diff] no match in snippet view article find links to article

and improve planning. IT cost transparency combines elements of activity based costing, business intelligence, operational monitoring and performance dashboards

Shared services center (1,193 words) [view diff] no match in snippet view article find links to article

cost charge out a critical issue is that costs charged based on activity based costing (ABC) do not provide an incentive to the shared service center to

Teemu Malmi (387 words) [view diff] exact match in snippet view article find links to article

in 1997 with a thesis entitled "Adoption and implementation of activity-based costing: practice, problems and motives". Malmi has spent most of his academic

Accounting reform (508 words) [view diff] exact match in snippet view article find links to article

Limited reforms within professional management circles have led to activity-based costing, economic value-added, and risk measures. Current accounting practices

Paul D'Anieri (5,123 words) [view diff] no match in snippet view article find links to article

Center Management, the measurement of instructional costs through Activity Based Costing, and the broader topic of how budgeting systems can help or impede

Work sampling (853 words) [view diff] exact match in snippet view article find links to article

using work sampling to estimate the effort on activities under activity-based costing". International Journal of Production Economics. 43 (1): 11–16.

Scott Ransom (2,316 words) [view diff] no match in snippet view article find links to article

Ransom SB. Development and Implementation of clinical pathways with Activity Based Costing. Physician Executive, 26(1): 9-11, April 2000. Ransom SB, Tropman

Tax deduction (3,184 words) [view diff] no match in snippet view article find links to article

periodically for variances of actual costs from such standards; and iii) activity based costing, in which costs are assigned based on factors which drive the incurrence

Resource consumption accounting (1,430 words) [view diff] no match in snippet view article find links to article

RCA attains a higher level of accuracy and visibility compared to activity based costing for managerial accounting information when the incremental benefits

Human capital (4,801 words) [view diff] exact match in snippet view article find links to article

provides additional labor value. When human capital is assessed by activity-based costing via time allocations it becomes possible to assess human capital

Roger W. Mills (2,156 words) [view diff] case mismatch in snippet view article find links to article

Investment Appraisal: Project Risk Analysis’ Tom Kennedy ‘The Impact of Activity-Based Costing Techniques on Firm Performance’ Haider Madani ‘An Empirical Examination