2007
DOI: 10.2139/ssrn.1012664
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Developments Around the Activity-Based Costing Method: A State-of-the Art Literature Review

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Cited by 6 publications
(6 citation statements)
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“…Wegmann and Nozile ( ) found that TDABC is suitable for standard processes such as chain management supplying, some standardized production processes and consulting activities, call centers, hospitals, etc., and it is not suitable for the research and development process, marketing, some complex production, etc. They have also raised concern about the possible mistakes when establishing the standards.…”
Section: Time‐driven Abc (Tdabc)mentioning
confidence: 99%
“…Wegmann and Nozile ( ) found that TDABC is suitable for standard processes such as chain management supplying, some standardized production processes and consulting activities, call centers, hospitals, etc., and it is not suitable for the research and development process, marketing, some complex production, etc. They have also raised concern about the possible mistakes when establishing the standards.…”
Section: Time‐driven Abc (Tdabc)mentioning
confidence: 99%
“…ZEFTM yaklaşımında, kaynak kapasitesinin tedarikine ilişkin birim zamana dayalı maliyet ile tüketimine ilişkin birim süresinin tahmini yapılmalıdır (Kaplan ve Anderson, 2003,2007Pernot vd., 2007;Everaert vd., 2008;Stouthuysen vd. 2010).…”
Section: Genel üRetim Giderlerinin Dağıtımında Zeftm Uygulamasıunclassified
“…Kaynakların tüketiminde temel rol oynayan faaliyetlerin gereksinim duyduğu sürelerin tahmin edilmesi, ZEFTM yaklaşımının ikinci ana unsurudur. Bu tahminde kullanılan temel araç zaman etkenleridir (Kaplan ve Anderson, 2003,2007. Diğer bir ifadeyle, faaliyetlerin özellikleri, faaliyetlerin gerçekleşme sürelerinin belirlenmesinde temel unsur olarak ön plana çıkmaktadır (Everaert vd., 2008).…”
Section: Genel üRetim Giderlerinin Dağıtımında Zeftm Uygulamasıunclassified
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“…In addition, the depreciation is based on the historical cost (Gharouri, 2010). And there will be a difficulty in update the model because of its dependence on the allocation with percentages in the first stage not on a quantity based (Perkins & Stovall, 2011;Wegmann, 2007Wegmann, , 2009Okutmus, 2015 ;Kaplan & Anderson, 2007).…”
Section: Introductionmentioning
confidence: 99%