Activity-based costing system, commonly known as the ABC system, emerged as a costing
method capable of overcoming the limitations of traditional costing systems in face of …

There have been many approaches that have sought to identify the principles of best
practice organizational management. The Horizontal Organization (HO) has been proposed …

Although the introduction of a number of successful management accounting innovations
over the past few decades has generated a vast amount of research, we have limited …

Strategic management accounting: how far have we come in 25 years? | Emerald Insight
Books and journals Case studies Expert Briefings Open Access Publish with us Advanced …

Despite recent developments in the stream of research devoted to strategic cost
management (SCM), there are limitations found with this research, notably the …

Este articulo reporta los antecedentes, proceso y cambios experimentados en una empresa
de servicios cuando se cambia la asignación de costos que a su vez informa la fijación de …

Toyota Production System (TPS) and the derived lean production have cast a shadow over
the models of world-class manufacturing (WCM). Yet, some groups such as Fiat have …

Este artículo presenta una revisión de la literatura sobre las metodologías para el costeo en
las cadenas de suministro (CS), con énfasis en costos logísticos. A partir de esbozar una …

Human cognitive time has become a key asset of the digital economy, yet we lack the means
to manage it. In response to that need, we propose a technology to manage cognitive time in …

Performance measurement systems (PMS) serve different functions. They are formal devices
for control, strategy formulation, and communication and as such primarily serve higher-level …