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~source:"econis"
~subject:"Controlling-Informationssystem"
~subject:"Manufacturing industries"
~subject:"Rechnungswesen"
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Controlling-Informationssystem
Manufacturing industries
Rechnungswesen
Activity-based costing
583
Prozesskostenrechnung
583
Theorie
179
Theory
179
Kostenmanagement
163
Cost management
156
Kostenrechnung
84
Deutschland
83
Cost accounting
81
Germany
78
Controlling
54
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46
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41
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41
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39
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37
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37
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29
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28
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28
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26
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26
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25
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25
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24
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23
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activity-based costing
22
Balanced Scorecard
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Firm performance
21
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19
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19
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18
Logistik
18
KMU
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SME
17
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2
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2
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2
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Controlling & management review : Zeitschrift für Controlling & Management
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Deutsches Bilanzrecht - In der Krise oder im Aufbruch? : Vorträge vor dem Münsteraner Gesprächskreis Rechnungslegung und Prüfung e.V.
1
European financial and accounting journal : EFAJ
1
Finance India : the quarterly journal of Indian Institute of Finance
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International journal of economics and business research
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International journal of economics and finance
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International journal of production economics
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International journal of production research
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International journal of value chain management : IJVCM
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The activity-based costing system applied in higher education institutions : a systematic review and mapping of the literature
Borges, Pedro
;
Alves, Maria do Céu
;
Silva, Rui
- In:
Businesses
4
(
2024
)
1
,
pp. 18-38
Objective: In recent years, management accounting in higher education institutions has undergone significant changes due to the various New Public Management (NPM) reforms. One of the management accounting tools that has been advised to HEIs is Activity-Based Costing (ABC). With this evolving...
Persistent link: https://www.econbiz.de/10014514067
Saved in:
2
Advantages and suitability of activity-based costing : a study from engineering industry
Hudáková Stašová, Lenka
- In:
Central European business review : CEBR
12
(
2023
)
4
,
pp. 1-31
Persistent link: https://www.econbiz.de/10014371691
Saved in:
3
Public management accounting in Japan : case study of the National Tax Agency in the Ministry of Finance
Ohnishi, Junya
-
2022
Persistent link: https://www.econbiz.de/10013490609
Saved in:
4
Innovation attributes composite and adoption of activity-based costing (abc) in Tanzanian manufacturing and service sectors : the mediating role of behavioral preferences
Molela, Godfrey Frank
;
Kasoga, Pendo Shukrani
;
Ismail, …
- In:
International journal of innovation and technology …
21
(
2024
)
2
,
pp. 1-23
Persistent link: https://www.econbiz.de/10014576000
Saved in:
5
A Typology of Cost Accounting Practices Based on Activity-Based Costing - a Strategic Cost Management Approach
Wegmann, Gregory
-
2020
This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods...
Persistent link: https://www.econbiz.de/10012843324
Saved in:
6
The influence of the importance of cost information, product diversity and accountants’ participation on the activity-based costing adoption
Mazbayeva, Kuralay
;
Barysheva, Salima
;
Saparbayeva, Saule
- In:
Journal of accounting & organizational change : JAOC
18
(
2022
)
2
,
pp. 346-366
Persistent link: https://www.econbiz.de/10013365346
Saved in:
7
An analysis of activity based costing implementation : a study of select manufacturing companies
Arora, Amit Kumar
- In:
Finance India : the quarterly journal of Indian …
36
(
2022
)
2
,
pp. 799-806
Persistent link: https://www.econbiz.de/10013477316
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8
Compared Activity-Based Costing Case Studies in the Information System Departments of Two Groups in France : A Strategic Management Accounting Approach
Wegmann, Gregory
-
2018
This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first...
Persistent link: https://www.econbiz.de/10012940628
Saved in:
9
A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study
Wegmann, Gregory
-
2018
This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the...
Persistent link: https://www.econbiz.de/10012912605
Saved in:
10
Prozesskostenmanagement in der Industrie
Rauber, Natalie
;
Georg, Stefan
-
2021
Industrie -- Wettbewerb und Kostendruck in der Industrie -- Überblick über das Prozesskostenmanagement -- Das Prozesskostenmanagement im Detail -- Anwendung des Prozesskostenmanagements in der Industrie.
Persistent link: https://www.econbiz.de/10012627327
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