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Die Komplexit?t ist mehr in jeder Hinsicht und darf nicht "simplifziert" werden. Das Ziel dieser empirischen Studie ist eine Antwort auf die Fragen zu finden, ob die objektiv-rationale Komplexit?tsbew?ltigung im Multiprojektmanagement an ihre Grenzen st??t und, daraus abgeleitet, wie...

In this paper, Statistical Activity Cost Analysis (SACA) is used to identify the interaction of mutually dependent physical and financial aspects of a fixed asset-like system configuration. The novelty of the approach is, having established a rational description of the uncertainty inherent in...

Tyrimo objektas - išlaidų apskaitos sistemos Tyrimo tikslas - palyginti ribinę, absorbcinę ir ABC išlaidų apskaitos sistemas ir pagrįsti netiesioginių išlaidų paskirstymui naudingiausią išlaidų apskaitos sistemą. Uždaviniai: išstudijuoti teorinius valdymo apskaitos sistemų...

Casemix-funding systems for hospital inpatient care require a set of resource weights which will not inadvertently distort patterns of patient care. Few health systems have very good sources of cost information, and specific studies to derive empirical cost relativities are themselves costly....

For several years, the number of South Africans starting new business enterprises, has declined. According to the findings of the Global Entrepreneurship Monitor, in 2003, South Africa ranked 22nd out of 31 countries for new entrepreneurial activities. One of the greatest challenges for South...

This study reports on how an activity-based cost accounting (ABC) system was implemented in a service firm in the timeshare exchange industry. In addition, the study highlights the similarities of implementing ABC in a service firm and a manufacturing firm. An important contribution of this...