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308.934  Articles
1 of 30.894 pages  |  10  records  |  more records»
The purpose of this article is to explore activity-based costing with its derivative, that is time-driven activity-based costing and fuzzy time-driven activity-based costing via some relevant researches and observe significance of this systems in sophisti... see more

Harga Pokok Produksi adalah beban yang dikorbankan dalam kegiatan produksi dari bahan awal mentah menjadi produk akhir yang dapat dijual. Setiap perusahaan memiliki tujuan utama yaitu memperoleh keuntungan sebesar-besarnya. Dalam mencapai tujuan ini perus... see more

AbstractBackground: South African small and medium enterprises (SMEs) are struggling to survive because of limited resources and access to low-cost funding. It may be beneficial for SMEs to focus on cost management within their organisation to mitiga... see more

The purpose of this research is to compare the difference of net profit before and after applying Time-Driven Activity-Based Costing. Sample of this research is 30 garment industries which located in Badung Regency, Bali and the method used  to colle... see more

Many businesses in the additive manufacturing industry have limited equipment capacity. This method of using time-driven activity-based costing in collaboration with digital twinning will be advantageous to optimise their use of time and their capacity. O... see more

Este estudo buscou analisar a percepção dos docentes e pesquisadores brasileiros quanto aos métodos baseados em atividades. Para tanto, foi realizada uma survey com 34 docentes e pesquisadores especialistas em custos dos programas de pós-graduação em Ciên... see more

Many businesses in the additive manufacturing industry have limited equipment capacity. This method of using time-driven activity-based costing in collaboration with digital twinning will be advantageous to optimise their use of time and their capacity. O... see more

Costing is important for manufacturing industries. Large methods of costing have evolved over time. Recently, the time-driven activity- based costing (TDABC) system has gained importance and application. This article describes the procedure that allows co... see more

ABC (Activity-Based Costing) was introduced in the 1980s and intended to correctthe deficiencies of traditional standard costing system which was developed seventyfive years ealier. However, the rate of adoption of ABC as useful management toolwas low, de... see more

1 of 30.894 pages  |  10  records  |  more records»