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Customer profitability analysis an avant-garde approach to revenue optimisation in hotels
Iyengar, Anand; Suri, Ketan - In: International Journal of Revenue Management 6 (2012) 1/2, pp. 127-143
retrospective (management accounting) and prospective (customer lifetime value) approach to estimate profitability of customer …
Persistent link: https://www.econbiz.de/10010669611
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In search of value-creating activities: an empirical study
Wingren, Tom - In: International Journal of Business Performance Management 7 (2005) 4, pp. 352-369
The Value Chain (VC) method (Porter, 1985) was introduced approximately 20 years ago, yet even today there is only a limited amount of studies with empirical data. Today, in turbulent and unpredictable business conditions, it is essential for companies to recognise their value-creating...
Persistent link: https://www.econbiz.de/10010816672
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The Role of Organizational and Cultural Factors in the Adoption of Activity-Based Costing: The Case of Moroccan Firms
CHARAF, Karim; BESCOS, Pierre-Laurent - In: Journal of Accounting and Management Information Systems 12 (2013) 1, pp. 4-21
The purpose of this study has been to measure the adoption of Activity-Based Costing (ABC) by Moroccan companies, and … used to collect data on the organizational and cultural factors meant supposed to facilitate the adoption of ABC by …
Persistent link: https://www.econbiz.de/10010641626
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An innovative application of activity-based costing and management in decision support modelling
Khataie, Amir H.; Bulgak, Akif A.; Segovia, Juan J. - In: International Journal of Engineering Management and … 2 (2011) 4, pp. 369-392
-based costing and management (ABC/M) in generating detailed and valuable cost information in production or service providing … processes. The integration of ABC/M into the model expands its cost assignment and process views. System dynamics (SD) is used … such, the model presented in this paper benefits from SD's main characteristic as well as ABC/M's cross-functional cost …
Persistent link: https://www.econbiz.de/10010670324
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ABC, Balanced Scorecard, EVAâ„¢: an empirical study on the adoption of innovative management accounting techniques
Arena, Marika; Azzone, Giovanni - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 206-225
This paper reports on the findings of a survey on management accounting systems in 289 Italian organisations. The … research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ„¢, analysing the key success … attention to new competitive dimensions. The study also highlighted positive benefits in using accounting techniques; new …
Persistent link: https://www.econbiz.de/10008538695
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A survey of management accounting practices in South Africa
Waweru, Nelson M.; Hoque, Zahirul; Uliana, Enrico - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 226-263
This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted … in 2001 between January and April. The changes that have taken place in the field of management accounting and the … factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of …
Persistent link: https://www.econbiz.de/10008538786
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Integrating activity-based costing and revenue management approaches to analyse the remanufacturing outsourcing decision with qualitative factors
Tsai, Wen-Hsien; Hsu, Jui-Ling; Chen, Chia-Hsin - In: International Journal of Revenue Management 1 (2007) 4, pp. 367-387
This paper integrates the Activity-Based Costing (ABC) approach, Revenue Management (RM) approach and the theory of non … the information obtained from ABC can bring more comprehensive solutions for management decisions in detailed cost and …
Persistent link: https://www.econbiz.de/10008539516
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ABC, Balanced Scorecard, EVAâ¢: an empirical study on the adoption of innovative management accounting techniques
Arena, Marika; Azzone, Giovanni - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 206-225
This paper reports on the findings of a survey on management accounting systems in 289 Italian organisations. The … research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ¢, analysing the key success … attention to new competitive dimensions. The study also highlighted positive benefits in using accounting techniques; new …
Persistent link: https://www.econbiz.de/10005553187
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A survey of management accounting practices in South Africa
Waweru, Nelson M.; Hoque, Zahirul; Uliana, Enrico - In: International Journal of Accounting, Auditing and … 2 (2005) 3, pp. 226-263
This paper reports on a survey of management accounting practices in 52 South African firms. The survey was conducted … in 2001 between January and April. The changes that have taken place in the field of management accounting and the … factors that may have prompted management accounting change are also documented. Our findings indicate an increased use of …
Persistent link: https://www.econbiz.de/10005236940
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Integrating activity-based costing and revenue management approaches to analyse the remanufacturing outsourcing decision with qualitative factors
Tsai, Wen-Hsien; Hsu, Jui-Ling; Chen, Chia-Hsin - In: International Journal of Revenue Management 1 (2007) 4, pp. 367-387
This paper integrates the Activity-Based Costing (ABC) approach, Revenue Management (RM) approach and the theory of non … the information obtained from ABC can bring more comprehensive solutions for management decisions in detailed cost and …
Persistent link: https://www.econbiz.de/10005543622