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The characteristics of thte activity-based costing practice in Thai manufacturing firms /Sengphanich, Usanee. Unknown Date (has links)
This study aims to examine the characteristics of activity-based costing (ABC) in Thailand and to compere the important aspects of ABC in Thailand, as a developing country, to those in the UK, the US and Australia, as developed countries. / Thesis (PhDBusinessAdministration)--University of South Australia, 2007.
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The applicability of activity-based costing in an educational environment using a case study approachBlount, Becky C. Lugg, Elizabeth T. January 1998 (has links)
Thesis (Ed. D.)--Illinois State University, 1998. / Title from title page screen, viewed July 13, 2006. Dissertation Committee: Elizabeth T. Lugg (chair), Robert Arnold, John R. McCarthy, Rodney P. Riegle. Includes bibliographical references (leaves 73-75) and abstract. Also available in print.
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Controlling a účetní softwarePetrová, Iva January 2011 (has links)
No description available.
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Activity-based management as an instrument to facilitate effective management decision-making and organisational improvementSmit, R. 27 June 2008 (has links)
This study sets out to prove that Activity-Based Management is still a relevant instrument to facilitate effective management decision-making and organisational improvement. In the light of all the latest techniques and methodologies that currently exist to measure and rectify organisational performance, the obvious question might be “but why Activity-Based Management?”. Whilst certain techniques and methodologies concentrate on either inputs, outputs and / or on the entire process, Activity-Based Management was selected because it specifically analyses the activities (transformation component) of a business, plus the fact that this methodology has been refined and tested with great success in large organisations such as Eskom. Given the selection of management tools available, an instrument such as Activity-Based Management is usually not implemented alone, but may be supported by one or more other approaches. For this reason, Activity-Based Management is contrasted with several other popular instruments in the literature review. If properly applied, Activity-Based Management can provide management with a sound decision-making platform for correctly aligning resources and work activities. It produces cost information by linking human resource costs to activities and then tracks these human resource costs (inputs) by activity (transformation) and traces them to the point where products and / or services (outputs) reach their destination / customers (result). It also serves as a useful base to improve strategic and operational decisions and for reviewing and updating the organisation structure of a business. This study reworks and researches previous data related to a project carried out by Eskom (exploratory research) with the purpose of testing the primary research objective. Based on a predetermined dictionary of activities and an associated data collection form, a census was used to collect the data. The resulting reports highlight the main obstructions to effective performance and they mainly relate to an imbalance of time expenditure amongst the various activities performed, an outdated organisation structure and a misalignment of effort with the new vision and strategies formulated. The study is concluded with a number of recommendations for improvement and for further study. Briefly, these recommendations address: shifting the focus from support to core activities and placing a higher emphasis on activities that support the new vision and strategies of the business; eliminating unnecessary activities and reducing the amount of time wasted; and eliminating fragmented work, dealing with surplus manpower numbers and revising the organisation structure. / Prof. H.E.C. de Bruyn
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An Investigation of the Behavioral Implications of Adopting Activity-based Cost Management Systems : An Exploratory StudyMcGowan, Annie Smith 05 1900 (has links)
The purpose of this dissertation is to examine the effects of activity-based costing (ABC) and activity-based management (ABM) on managerial and employee behavior.
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Applicability of activity-based costing in Hong Kong /Darsono, Hartodjojo. January 1998 (has links)
Thesis (M.B.A.)--University of Hong Kong, 1998. / Includes bibliographical references (leaf 56-57).
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作業制成本制度資訊對公司生產績效影響之研究─以某半導體公司為個案林祐任 Unknown Date (has links)
半導體產業在近二十年來一直在我國經濟發展舞台上扮演積極重要的角色,其績效自然是研究者欲探索之重點。在管理會計頗有作用的作業制成本制度,其提供不同於以往傳統成本制度之資訊,在在替全球知名企業創造更具優勢的管理績效。本研究之重心即在:以深入訪談及田野實證研究方式探討半導體公司導入作業制成本制度後,所發生的績效變化、變化時間與相關資訊,用實證資料檢視作業制成本制度與公司實際經營績效之間的關係,為作業制成本制度在企業之成效作一較為完整且具實務運用的描述,進而提供後續推行作業制成本制度之研究價值,並給予實務界導入作業制成本制度之相關資訊,以作為我國企業推動作業制成本管理制度之參考。
本研究以田野實證之資料為主,並以迴歸方式驗證作業制成本資訊釋出前後對企業生產成本與品質之影響,實證結果顯示成本會隨資訊釋出而降低,品質則不會有所變化,表示作業制成本制度確實可以幫助管理者從事成本抑減之工作;也得到品質不會在短期內改善之結論,暗示作業制成本制度之財務績效先於品質績效,資訊使用者之熟練程度差異可能影響績效之出現與否。
基於研究所得結論,本研究建議個案公司可以將成本下降之經驗擴散至全廠區,藉由新制度教育員工成本與獲利觀念,並針對員工之使用感想修正個案公司之作業制成本制度。同時也建議未來的研究者,對品質與作業制成本制度甚至成本之關係,作更進一步之研究。 / Using field study method, this study focuses on the relationship between the manufacturing performance of the semi-conductor industry and activity-based costing system information. The analysis suggests that with better decision based on activity and cost driver information, the actvity-based costing information will reduce manufacturing costs while leave quality unchanged.
In conclusion, empirical results reveal that manufacturing costs actually decrease with the release of activity-based costing information, while manufacturing quality remains the same. The finding shows that the release of activity-based costing information can reduce the manufacturing costs, but there may not be an immediate effect of quality improvement, suggesting that cost can actually be improved by the activity-based costing system, and quality may need more time and skill toward activity-based costing to change.
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La propuesta A.B.C. (Activity based costing) aplicada al sector hoteleroSànchez Rebull, Maria Victòria 02 July 2002 (has links)
El objetivo principal de esta tesis ha consistido en Desarrollar una propuesta de implantación del ABC al sector hotelero. También se ha perseguido revisar los sistemas de costes aplicados al sector hotelero para superar los inconvenientes que presentan, mejorar la comprensión del ABC orientado a las empresas de servicios y exponer una revisión de las últimas tendencias en la investigación sobre el ABC.La estructura de esta tesis es la siguiente. Tras una breve introducción, se estudian en el primer capítulo la evolución y las fuentes doctrinales del ABC. El segundo capítulo se dedica al análisis de la viabilidad del sistema ABC en empresas de servicios. Se han revisado distintas publicaciones al respecto sobre casos tan diversos como los referidos a ferrocarriles, hospitales, bancos, empresas financieras, comunicaciones, compañías de seguros, etc.En el tercer capítulo se estudia el sector turístico y las particularidades de la empresa hotelera, revisando las publicaciones de estudios de costes más destacados relacionados con la misma y de estudios de ABC en hoteles. En los capítulos cuarto y quinto se han desarrollado la aplicación práctica del sistema ABC en una empresa hotelera real mediante el método del caso. Primero se exponen las fases de la implantación llevadas a cabo en relación con la identificación, codificación y análisis de las actividades realizadas en los distintos procesos de la empresa. Se han elaborado los mapas y el diccionario de las actividades. Se ha realizado la fase de racionalización de las mismas con el fin de agregarlas o desglosarlas según convenga. Después se han analizado todos los elementos de coste consumidos en la empresa, determinando después el coste de las actividades y de los servicios y productos. También se calculan los resultados obtenidos en la organización. Las conclusiones alcanzadas están relacionadas con el sistema ABC en general y con la aplicación del mismo al sector hotelero. Entre ellas remarcamos el hecho de haber comprobado que el ABC es aplicable a empresas de servicios y, en especial a las hoteleras, al menos en el caso estudiado y de haber constatado que es crucial tener en cuenta el factor humano (trabajadores, dirección, equipo del proyecto) en el proceso de aplicación del ABC. / The primary target of this thesis has consisted of Developing a proposal of implantation of the ABC to the hotel sector. Also it has been persecuted to review the systems of costs applied to the hotel sector to surpass the disadvantages that present/display, of improving the understanding of the ABC oriented to the companies of services and to expose a revision of the last tendencies in the investigation on the ABC. The structure of this thesis is the following one. After a brief introduction, the evolution and the doctrinales sources of the ABC have been studied in the first chapter. The second chapter is dedicated to the analysis of the viability of the ABC system in companies of services. Different publications have been reviewed on the matter on as diverse cases as the railroad referred ones, hospitals, banks, financial companies, communications, insurance agencies, etc. In the third chapter, the tourist sector and the particularitities of the hotel companies have been studied, reviewing publications of studies of more outstanding costs related to the same one and of ABC studies in hotels.In the chapters fourth and fifth the practical application of the ABC system in real a hotel company has been developed by means of the case method. First the carried out phases of the implantation in relation to the identification, codification and analysis of the made activities in the different processes from the company are exposed. The maps and the dictionary of the activities have been elaborated. The phase of their rationalization has been made. Later all the elements of cost consumed in the company have been analyzed, determining after this the cost of the activities and the services and products. Also the results obtained in the organization have been calculated. The reached conclusions are related to the ABC system in general and its application to the hotel sector. Among them we emphasizes the fact of to have verified that the ABC is applicable to companies of services and, in special to the hotel case studied and to have stated at least that is crucial to consider the human factor (workers, direction, equipment of the project) in the process of application of the ABC.
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Activity Based Costing: Is It Still Relevant? : A Qualitative Study of seven companies from the benefit perspective...Daniel, Yousif, Mariam, Yousif January 2011 (has links)
No description available.
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The study of cost allocation for heavy machimery companyYang, Yueh-Kun 30 August 2003 (has links)
To face hyper-competitive environment, effective control on cost as a niche is the most important issue to business. However, properly allocation and compute accuracy on cost in the process of valid control is a major prerequisite. Therefore, how to decline variation on cost allocation through straight apportion which plays a key role on fully adequately cost. The Activity-Based Costing system¡]ABC system¡^ provides the major function properly for cost principle. The ABC system is not only making cost information efficiently but also assist Chief Executive Officer¡]CEO¡^ to make decision adequately under vary from minute to minute environment.
This essay is focus on heavy machinery company as a subject through operation process analysis and responsibility center as a performance evaluation basis try to solve the currently problem that existed at responsibility center. Moreover, to seek out a proper costing amendments and allocation method for the case company after study that can enhance information quality for management on decision-making.
Non-direct cost allocation to the case company declines during Activity-Based Costing System as a main shaft to adjust cost collective method. In the meanwhile, advance the costing accuracy makes management to get legitimate information is the most significant contribution to subject company.
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