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 …

accounting-based data and indicators for doing their obligations. However, with the apparition of new competitive actualities … many have claimed that performance measurement based on accounting systems are no more sufficient. Main goal of study is to … relationship between using non-financial management accounting techniques (including TQM, TC, CB, ABC, BSC, and JIT) and risk and …

can be applied in all company processes, including accounting. Lean accounting involves changing financial reporting …, business process control and business decision-making processes. Lean accounting relies on the value stream with all income and …

All sophisticated management accounting practices used in hospitals require a functional costing system, which allows … costing system and magement accounting practices and examines how these two constructs impact on hospital performance. The … hospital performance depends on the quality of cost calculation, as well as on management accounting practices. On the other …