Search Results - subject:"Cost accounting"

Do costing system design choices mediate the link between strategic orientation and cost information usage for decision making and control?

Piyada Daowadueng; Hoozée, Sophie; Jorissen, Ann; … - In: Management accounting research 61 (2023), pp. 1-24

Persistent link: https://www.econbiz.de/10014525870

Kosten- und Leistungsrechnung : Lehrbuch mit Aufgaben und Lösungen

Jórasz, William; Baltzer, Björn - 2023 - 7. Auflage

Persistent link: https://www.econbiz.de/10012697728

Bankkalkulation und Risikomanagement : Steuerung und Controlling in Kreditinstituten

Wimmer, Konrad - 2023 - 4., neu bearbeitete und wesentlich erweiterte Auflage

Persistent link: https://www.econbiz.de/10013382262

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 … a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation …

Persistent link: https://www.econbiz.de/10012843324

Cost Stickiness and Accrual Models

Cano‐Rodríguez, Manuel - 2020

Previous research has shown that costs exhibit a sticky behavior: Costs increases when sales rise are larger than cost decreases when sales drop. Given that the traditional accrual models rely on the assumption of costs responding equally to sales increases and to sales decreases, the sticky...

Persistent link: https://www.econbiz.de/10012825668

Challenges and solutions in management accounting : implementation of target costing in the industry of equipment production

Isai, Violeta Maria; Geru, Cristina - In: Analele Universitătii Dunărea de Jos Galaţi 26 (2020) 3, pp. 75-79

Persistent link: https://www.econbiz.de/10012547236

The influences on activity-based costing adoption as an optimal costing system design : evidence from Saudi Arabia

Aljabr, Abdulrahman - In: Journal of accounting & management information systems … 19 (2020) 3, pp. 444-479

Persistent link: https://www.econbiz.de/10012388765

Cost development in logistics due to Industry 4.0

Čámská, Dagmar; Klečka, Jiří - In: LogForum : elektroniczne czasopismo naukowe z dziedziny … 16 (2020) 2, pp. 219-227

Persistent link: https://www.econbiz.de/10012269828

Cost accounting and performance measurement with the purpose of increasing the competitiveness of sports organizations

Čečević, Bojana Novićević; Antić, Ljilja; … - In: Ekonomske teme 58 (2020) 2, pp. 235-253

activity-based costing have led to the expansion of ABC application among service organizations. Changes in cost accounting are …

Persistent link: https://www.econbiz.de/10012522436

The relationship between cost system functionality, management accounting practices, and hospital performance

Kludacz-Alessandri, Magdalena - In: Foundations of Management : the journal of Warsaw … 12 (2020) 1, pp. 223-236

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows for better cost calculation of medical services. This is important for the hospitals because they should always look for the possibilities to improve their outcomes. This study...

Persistent link: https://www.econbiz.de/10012490394