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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...
Persistent link: https://www.econbiz.de/10005236940
international literature. At the ABC paulista there are a significant geographic concentration of plastic packing producers. When … competitiveness is studied. The result is that the ABC's cluster has significant potential for growth. However the external economies …
Persistent link: https://www.econbiz.de/10005086367
Most Latin American countries have ABC (acronyms from the Spanish words of voucher, mortgage and savings) designed …
Persistent link: https://www.econbiz.de/10009364240
El costeo por actividades (ABC) surge por las necesidades de un análisis estratégico de costos y es considerado como la … las actividades que adicionan valor y las que no adicionan valor a los productos. El ABC, es una de las respuestas a los … actividades (ABC) en la Empresa de Producciones Metálicas “Israel Santos”, DURALMET, Las Tunas; con el objetivo de elaborar un …
Persistent link: https://www.econbiz.de/10010612164
estudios del estadista italiano Vilfredo Pareto (1848-1923). El sistema conocido como análisis ABC contribuye a gestionar la …
Persistent link: https://www.econbiz.de/10010612606
The widespread use of customer relationship management systems has provided hospitality/hotel organisations with detailed insights into the profitability of their individual customers and at the same time have highlighted unprofitable patrons. Critically appreciating contributions in the area of...
Persistent link: https://www.econbiz.de/10010669611
-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
microfinancieras. El costeo basado en actividades (ABC, por su sigla en inglés), inserta un paso intermedio adicional en el proceso … asignan a los productos y sucursales individuales. El autor sostiene que con los datos generados por un sistema ABC se pueden ….Abstract: The first article of this issue of Microenterprise Development Review discusses activity based costing (ABC) systems …
Persistent link: https://www.econbiz.de/10010673073
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
Persistent link: https://www.econbiz.de/10004727438