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Management control in training institutions is still a missing topic in theoretical and empirical management control … research. Therefore the following article presents a framework of management control in training institutions based on the main …. Because of a satisfying response rate of 17.1% a detailed insight in management control processes can be received which …
Persistent link: https://www.econbiz.de/10010995191
Activity-Based Costing (ABC) is a methodology that measures the cost and performance of activities, resources, and cost objects such as products and services to provide more accurate cost information for managerial decision making. ABC represents an alternative paradigm to traditional cost...
Persistent link: https://www.econbiz.de/10004999735
This article analyses the critical issues regarding implementation or non-implementation of the Activity-Based Costing (ABC) method in Romania. There are highlighted the specialists views in the field opinions and own point of view of the authors regarding informational, technical, behavioral,...
Persistent link: https://www.econbiz.de/10008763580
Since US deregulation, over 200 airlines have started up and failed (Rosen, 1995). While competitive pressures and economic conditions were a factor in the failure of many carriers, the issue of rapid growth and service quality has been blamed for the demise of these carriers. This paper...
Persistent link: https://www.econbiz.de/10008564318
Since US deregulation, over 200 airlines have started up and failed (Rosen, 1995). While competitive pressures and economic conditions were a factor in the failure of many carriers, the issue of rapid growth and service quality has been blamed for the demise of these carriers. This paper...
Persistent link: https://www.econbiz.de/10005753520
Research within social entrepreneurship traditionally operates in the social domain and lacks direct commercial attributes. The aim of this paper is to highlight that social entrepreneurship can be utilised within commercial context. Article attempts to clarify social entrepreneurship relative...
Persistent link: https://www.econbiz.de/10010816963
We investigate the question, raised in the journal Die Betriebswirtschaft by Haller (2004), how quality management … influences the operating efficiency of German firms. To analyze the influence of quality management on credit rating we use the … proxy for the efficiency of the quality management. The results provide evidence that a high process capability is linked …
Persistent link: https://www.econbiz.de/10009646429
The purpose of this article is to describe how Quality Management (QM) is perceived today by scholars at three Swedish …
Persistent link: https://www.econbiz.de/10010908238
is a major component of the human resources management and also, it is an important factor of performances. Ergonomics is … Human Resources Management are important not just from the methodological perspective; it is necessary to analyze its impact … Management in many ways. Therefore, ergonomics must become one of the major interests of the managers. …
Persistent link: https://www.econbiz.de/10008462740
Quality management is a management domain very discussed and disputed nowadays and this is the first sign it is a very …. The application of quality management is a quality management system that has to be designed, developed and implemented to … achieve the aim of quality. The article has the purpose to briefly present what a quality management system should mean in a …
Persistent link: https://www.econbiz.de/10008763291