A simplified activity-based costing approach for SMEs: the case study of an Italian small road company
D Raucci, D Lepore - 2020 - um.edu.mt
Purpose: The paper proposes an original conceptual model for designing a simplified
Activity-Based Costing (ABC) approach for Small and Medium-sized Enterprises (SMEs) by …
Activity-Based Costing (ABC) approach for Small and Medium-sized Enterprises (SMEs) by …
Openness in communication and budgetary information in the participative budgeting research. The case of Italian public healthcare organizations
D Raucci, M Paolini - Sustainable Digital Transformation: Paving the Way …, 2022 - Springer
In the last decades, the diffusion in Italian Public Healthcare Organizations (PHOs) of
accounting and managerial practices, centered on planning and budgeting, have increased …
accounting and managerial practices, centered on planning and budgeting, have increased …
Probabilistic time‐driven activity‐based costing
MA Sánchez, MD Batista - Journal of Corporate Accounting & …, 2020 - Wiley Online Library
This article proposes a Probabilistic Time‐driven Activity‐based costing model. Time
consumption is represented using probabilistic variables and Monte Carlo simulation …
consumption is represented using probabilistic variables and Monte Carlo simulation …
O perfil da produção científica sobre a aplicação do TDABC
RM Pagano, CA Schultz… - Anais do Congresso …, 2022 - anaiscbc.abcustos.org.br
Este estudo tem o objetivo de traçar o perfil dos artigos científicos que descrevem as
aplicações do Time-Driven Activity-Based Costing (TDABC). A amostra é composta por 81 …
aplicações do Time-Driven Activity-Based Costing (TDABC). A amostra é composta por 81 …
A plataforma metodológica do custeio baseado em atividade e tempo (TDABC) no âmbito da prestação de serviços de reciclagem de plásticos
FI Pereira - Revista Gestão em Análise, 2017 - unichristus.emnuvens.com.br
Há uma falsa ideia de que os modelos de gestão disponíveis são incompatíveis com
estruturas empresariais de frágeis sustentação administrativa. Não obstante, qualquer que …
estruturas empresariais de frágeis sustentação administrativa. Não obstante, qualquer que …
National Culture for a Participatory Time-driven Activity Based Costing: A Conceptual Framework and Research Agenda
National culture has a well-recognized role in management practices especially in shaping
participatory decision-making processes (PDM). The article aims to provide a conceptual …
participatory decision-making processes (PDM). The article aims to provide a conceptual …
Sistemas de costes basados en las actividades: Activity Based Costing vs. Time-Driven ABC. Una evidencia empírica
EA Muñoz Baquero - 2016 - dehesa.unex.es
Desde hace más de tres décadas, la Contabilidad de Costes y la Contabilidad de Gestión
vienen modificando sus planteamientos y herramientas con el objetivo de adecuarse a las …
vienen modificando sus planteamientos y herramientas con el objetivo de adecuarse a las …