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Maßnahmen zu sichern bzw. zu verstärken. Diese Maßnahmen können einerseits auf die Kosten-, andererseits auf die Erlösseite … stärker mit dem Thema Kostenmanagement beschäftigt haben. Zumeist wurde Kostenmanagement reaktiv durchgeführt, d. h. auf … Erfolgspotenzial der Unternehmen reduzieren. Daher gehen die Unternehmen stärker dazu über, Kostenmanagement als permanentes …
Persistent link: https://www.econbiz.de/10009429003
An opportunity to study the technical and organizational impact of management accounting system changes has emerged with companies' adoption of activity-based costing (ABC). This paper provides a structured account of experimentation with, and adoption and adaptation of ABC in General Motors...
Persistent link: https://www.econbiz.de/10009432574
inaccurate supply chain costs. This research explores the applications of managerial costing techniques, and how they can be used …
Persistent link: https://www.econbiz.de/10009475001
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...
Persistent link: https://www.econbiz.de/10009462180
During Peter Drucker’s talk entitled "From Computer Literacy to Information Literacy" he discusses information systems and how they impact individual enterprises and workers. During his lecture, he talks about: the changing labor force, organization structure, command and control structure,...
Persistent link: https://www.econbiz.de/10009429630
business characteristics, average annual gross sales, average fixed and variable costs, costs per square foot per week ($/ft …²/wk) or costs per square foot per year ($/ft²/yr) and utilization of space. Business size, including greenhouse area, outdoor … for all market segments. Correlation analysis indicated a positive association between advertising costs and sales in the …
Persistent link: https://www.econbiz.de/10009431262
This paper investigates the relationship between annual report disclosure, market liquidity, and capital cost for firms registered on the Deutsche Börse. Disclosure is comprehensively measured using the innovative Artificial Intelligence Measurement of Disclosure (AIMD). Results show that...
Persistent link: https://www.econbiz.de/10009447463
This paper describes a simple way to integrate the debt tax shield into an accounting-based valuation model. The market value of equity is determined by forecasting residual operating income, which is calculated by charging operating income for the operating assets at a required return that...
Persistent link: https://www.econbiz.de/10009447480
Economic Value Added (EVA).Variable which is needed to compute The EVA are Net Profit After Tax (NOPAT),Cost of Capital (CoC …
Persistent link: https://www.econbiz.de/10009464534
average construction costs for two building types in two groups of EU countries, one using the euro, the other using their … individual national currencies, were gathered. These costs were converted to euros where necessary using two kinds of purchasing … power parities, adjusted for inflation and brought to a common base date. The dispersion of these costs was analysed using …
Persistent link: https://www.econbiz.de/10009441585