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A focus on ethical value under the vision of leadership, teamwork, effective communication and productivity
Mercader, Víctor; Galván-Vela, Esthela; Ravina … - In: Journal of Risk and Financial Management 14 (2021) 11, pp. 1-32
The new economy and the knowledge-based society brought significant changes in all the areas of our daily lives. Also, the COVID-19 pandemic and the COVID-19 crisis implicated tremendous transformations in all the domains, on the one hand, threatening the balance of our society and, on the other...
Persistent link: https://www.econbiz.de/10013201205
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Early Versus Late Effort in Dynamic Agencies with Unverifiable Information
Schöndube, Jens Robert - In: BuR - Business Research 1 (2008) 2, pp. 165-186
In this paper we analyze a dynamic agency problem where contracting parties do not know the agent's future productivity at the beginning of the relationship. We consider a two-period model where both the agent and the principal observe the agent's second-period productivity at the end of the...
Persistent link: https://www.econbiz.de/10010421330
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How much does community-based targeting of the ultra-poor in the health sector cost? Novel evidence from Burkina Faso
Beaugé, Yvonne; Koulidiati, Jean-Louis; Ridde, Valéry; … - In: Health Economics Review 8 (2018) 19, pp. 1-11
districts in rural Burkina Faso. Methods: We conducted a partial retrospective economic evaluation (i.e. estimating costs, but …-Based Costing with Resource Consumption Accounting. To this purpose, we consulted and extracted information from all relevant design …
Persistent link: https://www.econbiz.de/10012010775
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An accounting system to support process improvements: Transition to lean accounting
de Arbulo-López, Patxi Ruiz; Fortuny-Santos, Jordi - In: Journal of Industrial Engineering and Management (JIEM) 3 (2010) 3, pp. 576-602
operational improvements and therefore ask for new cost accounting methods. The search for a new accounting paradigm has led to … important applied research and several accounting methods. In this paper we are going to show the state of the art in costing …
Persistent link: https://www.econbiz.de/10011938956
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Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia?
Rasiah, Devinaga - In: Journal of Applied Finance & Banking 1 (2011) 1, pp. 83-106
This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based … costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance …-based accounting systems. In this study the results indicated that most operations managers believed that their present cost systems …
Persistent link: https://www.econbiz.de/10010277138
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Activity-based costing (ABC) and its implication for open innovation
Quesado, Patrícia Rodrigues; Silva, Rui - In: Journal of Open Innovation: Technology, Market, and … 7 (2021) 1, pp. 1-20
Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the … publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas …
Persistent link: https://www.econbiz.de/10012620549
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How to Implement an Accurate and Effective Costing System in Manufacturing Organizations
Popesko, Boris - In: European Financial and Accounting Journal 4 (2009) 4, pp. 35-49
The objective of the article is to define rules for establishing a high quality costing system to measure the costs of products, customers, and other cost objects in a manufacturing enterprise. The pros and cons of all existing costing methods are discussed in the article, as are the methods...
Persistent link: https://www.econbiz.de/10010512851
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Staff costs of hospital-based outpatient care of patients with cystic fibrosis
Hollmeyer, Helge; Schreyögg, Jonas; Wahn, Ulrich; … - In: Health Economics Review 1 (2011) 10, pp. 1-8
Background: This study identified per patient resource use and staff costs at a cystic fibrosis (CF) outpatient unit from the health care provider's perspective. Methods: Personnel cost data were prospectively collected for all CF outpatients (n = 126) under routine conditions at the Charité...
Persistent link: https://www.econbiz.de/10010317157
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Zur Berechnung des Humankapitalbestands in Deutschland
Henke, Christina - In: IW-Trends - Vierteljahresschrift zur empirischen … 32 (2005) 3, pp. 3-15
Trotz der zunehmenden Bedeutung eines hohen Humankapitalbestands für die technologische Wettbewerbsfähigkeit einer Volkswirtschaft liegen bisher kaum Daten zum Humanvermögen in Deutschland vor. Die wenigen vorhandenen Studien basieren zudem häufig nur auf den direkten Ausbildungskosten. Aber...
Persistent link: https://www.econbiz.de/10011633146
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Brand Differentiation in German Online Job Boards
Palinkas, Tami; Botzenhardt, Florian; Pätzmann, Jens U. - In: Markenbrand (2014) 2/2014, pp. 39-48
The increasing overload of information that bothers people is affecting businesses on online job boards as well. Although there is no doubt about the benefits of those platforms, companies are threatened to get lost in the sheer mass of similar advertisements. Considering the background of the...
Persistent link: https://www.econbiz.de/10010420964