Search Results - "ACTIVITY-based costing"

A Micro-costing Study of Community-Based Primary HPV Self-Sampling and Triage Test for Cervical Cancer Screening in Rural Cambodia.

Authors: Zhang, Ziyue Bussmann, Hermann Vong, Sathiarany et al.

Source: PharmacoEconomics - Open. Jul2026, Vol. 10 Issue 4, p749-758. 10p.

ORMAN YANGINLARININ YÖNETİMİNDE ENTEGRE MUHASEBE YAKLAŞIMI: FAALİYET TABANLI MALİYETLEME VE KARBON MUHASEBESİ ANALİZİ (MUĞLA ÖRNEĞİ).

Alternate Title: AN INTEGRATIVE ACCOUNTING APPROACH IN FOREST FIRE MANAGEMENT: ACTIVİTY-BASED COSTING AND CARBON ACCOUNTING ANALYSIS (THE CASE OF MUGLA).

Authors: ÇİĞDEM, Reşid¹ resid.cigdem@gop.edu.tr

Source: Accounting & Auditing Perspective Magazine / Muhasebe ve Denetime Bakış. May2026, Vol. 25 Issue 78, p189-200. 12p.

CÓMO REVOLUCIONA LA IA EL ABC COSTING TRADICIONAL: De la subjetividad de la entrevista a la presión del dato masivo.

Authors: GUILLÉN, JESÚS MARTÍNEZ

Source: CCA Insight. Jun2026, Issue 17, p46-52. 7p.

Comparative Analysis of Unit Cost and Tariff of Ina CBG'S Orthopedic Patients with Implants at Wangaya Denpasar Hospital.

Authors: Sunirda, I Nyoman Mahyuni, Luh Putu

Source: Eduvest: Journal Of Universal Studies. Jun2026, Vol. 6 Issue 6, p6972-6980. 9p.

Evaluating Smart Manufacturing Projects – An Activity-Based Costing Approach.

Authors: Wang, Kung-Jeng Simarmata, Melissa T. A.

Source: Engineering Management Journal. 2026, Vol. 38 Issue 2, p185-199. 15p.

Integrating Normal Costing and Activity-Based Costing: A Structured Framework and Applied Evidence from Manufacturing Operations.

Authors: Yükçü, Süleyman Korga, Selda

Source: Journal of Accounting, Finance & Auditing Studies. Mar2026, Vol. 12 Issue 1, p33-44. 12p.

Smart Costing Based on Activity-Based Costing in Improving the Operational Efficiency of Alawi Catering MSME in Nunukan Regency.

Authors: Suryaningsih Usman, Ferawati Nursia et al.

Source: Jurnal Nusantara Aplikasi Manajemen Bisnis. Apr2026, Vol. 11 Issue 1, p15-27. 13p.

Evaluating the effectiveness of activity-based costing in improving cost efficiency in listed South African retailers.

Authors: Takalani Rasisi, Mufunwa Reynolds, Arthur Munkuli, Charles

Source: International Journal of Research in Business & Social Science. Mar2026, Vol. 15 Issue 2, p148-160. 13p.

Provider costs of Antiretroviral therapy (ART) in Zimbabwe: The value of using time-driven activity based costing methods in a low resource setting.

Authors: Nyamasve, Juliet Gamuchirai Pindiriri, Carren Mapako, Tonderai et al.

Source: PLoS ONE. 3/25/2026, Vol. 21 Issue 3, p1-17. 17p.

Manufacturability Assessment of Design Decisions for Reducing Material Diversity in Single-Piece and Small-Batch Production.

Authors: Więcek, Dorota Więcek, Dariusz Kuric, Ivan

Source: Materials (1996-1944). Jan2026, Vol. 19 Issue 2, p399. 17p.

Subjects: Activity-based costing, Materials management, Design techniques, Production management (Manufacturing), Batch processing, Manufacturing processes, Inhomogeneous materials, Economic efficiency

تحسين الأداء المالي في قطاع الموانئ بتطبيق نظام (ABC) : رؤية مستقبلية لتطوير نظام المحاسبة التحليلية بميناء سكيكدة.

Alternate Title: Improving Financial Performance in the Port Sector by Applying the (ABC) System: A Future Vision for Developing the Analytical Accounting System at the Port of Skikda.

Authors: بكوش شيماء¹ bekkouche.chaima@univ-tissemsilt.dz

Source: Economics Financial Banking & Management Journal. 2026, Vol. 15 Issue 1, p530-545. 16p.

Cost Management in Healthcare: A PRISMA-Based Systematic Review of International Research.

Authors: Barbosa, Sofia Nair Silva, Amélia Cristina Ferreira Maldonado, Isabel et al.

Source: Administrative Sciences (2076-3387). Jan2026, Vol. 16 Issue 1, p46. 16p.

The Role of Activity-Based Costing (ABC) in Enhancing Cost Management and Achieving Operational Efficiency.

Authors: Hassan, Wasan Talib¹

Source: International Journal of Finance & Banking Studies. Jan2026, Vol. 15 Issue 1, p41-50. 10p.

Measuring and Analyzing Marketing Costs based on Activities and their role in Pricing Products and Improving Profitability (Applied Study in the Qadisiyah Dairy Factory).

Authors: Abdulhussin Alkhalidy, Faris Abdulzahra¹ faris.abdalzahra@iku.edu.iq

Source: South Asian Journal of Social Sciences & Humanities. Jan2026, Vol. 7 Issue 1, p134-156. 23p.

THE EMERGENCE AND EVOLUTION OF MODERN COSTING METHODS: A HISTORICAL PERSPECTIVE.

Alternate Title: MODERN MALİYETLEME YÖNTEMLERİNİN ORTAYA ÇIKIŞI VE GELİŞİMİ: TARİHSEL BİR PERSPEKTİF.

Authors: Gutnu, Mehmet Murat¹ muratgutnu@artuklu.edu.tr

Source: Kadim Academy Journal of Social Sciences / Kadim Akademi Sosyal Bilimler Dergisi. ara2025, Vol. 9 Issue 2, p215-238. 24p.

APLICAÇÃO DO METÓDO ABC EM UMA CONFEITARIA LOCALIZADA EM CONTAGEM-MG.

Alternate Title: APPLICATION OF THE ABC METHOD IN A CONFECTIONERY LOCATED IN CONTAGEM-MG.
APLICACIÓN DEL MÉTODO ABC EN UNA PASTELERÍA UBICADA EN CONTAGEM-MG.

Authors: Cardoso, Katiele Almeida dos Santos, Thalita Rabelo

Source: Revista Foco (Interdisciplinary Studies Journal). 2025, Vol. 18 Issue 12, p1-18. 18p.

Pengaruh Environmental Accounting Management Information dan Activity Based Costing Terhadap Kinerja Lingkungan Melalui Mediasi Kualitas Keputusan.

Authors: Febiyan, Vina Indrati, Menik

Source: Journal of Syntax Literate. Nov2025, Vol. 10 Issue 11, p6028-6041. 14p.

Workforce Investments in Telehealth Suicide Prevention in Emergency Departments: Implementation Costs of a Centralized Behavioral Health Consultation Service.

Authors: Nezir, Freya Reilly, Megan E. Steinberg, Michael et al.

Source: Journal of Behavioral Health Services & Research. Jun2026, p1-18. 18p.

Time Driven Activity‐Based Costing and Social Life Cycle Assessment: An Integrated Framework for Social Sustainability Accounting.

Authors: Essouid, Widiene Bouillass, Ghada Trébucq, Stéphane et al.

Source: Corporate Social Responsibility & Environmental Management. Jun2026, p1. 24p. 11 Illustrations.

APURAÇÃO DA TAXA DE CUSTO DE CAPACIDADE DOS SUBPROCESSOS DO ALMOXARIFADO EM INSTITUIÇÃO FEDERAL DE ENSINO SUPERIOR.

Alternate Title: CALCULATION OF THE CAPACITY COST RATE OF WAREHOUSE SUBPROCESSES IN A FEDERAL HIGHER EDUCATION INSTITUTION.

Authors: DE OLIVEIRA, EUZÉBIO DIAS CESCON, JOSÉ ANTONIO DECHECHI, EDUARDO CESAR

Source: Revista Gestão Organizacional (RGO). set-dez2025, Vol. 18 Issue 3, p88-112. 25p.