Changes in the competitive environment and structure of organizations affect their
performances, and encourage strategic management accounting (SMA) practices in order to …

La cuantificación de los costes de producción/servicio para determinar el precio de mercado
es fundamental para ofrecer el máximo valor de satisfacción, por ello, la contabilidad de …

This study examines the challenges associated with the adoption of activity-based costing
(ABC) in a small family business in a less developed country. Through a case study of PT …

Activity-based costing (ABC) serves organisations by making component costs explainable,
but its adoption was not considered easy in organisations. The crucial thing is that the …

This study aimed to ascertain the correlation between the three forces of institutional
isomorphism and the adoption of different levels of activity-based costing (ABC) by …

ABSTRACT A strategic management technique in accounting known as strategic
management accounting (SMA) applies both financial and non-financial data to assist firms' …

Abstract O modelo Time-Driven Activity-Based Costing (TDABC), desenvolvido por Kaplan e
Anderson (2004), figura como um dos mais recentes modelos de custeio, apresentando …

Para cumplir con la visión y los objetivos planteados por La Cooperativa de Ahorro y
Crédito “La Floresta” Ltda., es importante implementar una política de sistema de gestión de …

A contabilidade de gestão é um ramo da contabilidade essencial numa economia
emconstante mudança, na qual os gestores são diariamente confrontados com desafios …

Основной целью данного исследования является выявление возможностей управления
прибылью организации на основе анализа отнесения затрат в соответствии с …