(VF)La méthode ABC constitue une alternative aux méthodes traditionnelles de calcul des coûts dont le manque de …'application de l’ABC à la modélisation des processus de formation des coûts et de création de la valeur dans une perspective … stratégique restent relativement rares. Cet article illustre par deux études de cas les apports de l'ABC en matière de gestion …

research studied the adoption of three specific techniques: ABC/ABM, Balanced Scorecard and EVAâ„¢, analysing the key success …

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 …

This paper compares the accuracy of traditional ABC and time-driven ABC in complex and dynamic environments through … simulation analysis. First, when unit times in time-driven ABC are known or can be flawlessly estimated, time-driven ABC … coincides with the benchmark system and in this case our results show that the overall accuracy of traditional ABC depends on (1 …

This paper analyses and compares the basic concepts founding ABC in the French literature. It shows that the main …

This article aims at investigating the link between the practice of Activity Based Costing (ABC), Just-in-Time (JIT …