3 results for “Activity-based costing”

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Research ArticleOpen accessPhrase in the titleTime-Driven Activity-Based Costing in the Public Sector. The Case of Greek General Chemical State Laboratory under the Greek CrisisAthanasios Vazakidis, Eleftheria KyriakidouThe international globalized environment and the financial crisis have generated new demands with internals (citizens-users) and externals (creditors) pressuring the governments to control public spending and improve efficiency in the supply of public goods/services. The control of the public sector costs seems more important now, in the context of the financial and fiscal crisis of 2008. Activity Based Costing (ABC) … …Journal of Social Sciences, Vol. 16, Issue 1 · 4 Mar 2020 · 7,950 accessesView PDF Cite

Research ArticleOpen accessPhrase in the titleActivity-Based Costing in the Public SectorAthanasios Vazakidis, Ioannis Karagiannis, Anthi TsialtaProblem statement: In the modern economic environment, the Public Sector aims at the continuous improvement of quality of the provided services. Thus, detailed information with regard to the cost of services is essential along with capable management to take advantage of this information. Approach: The study discussed the basic beginnings, the processes of activity-based costing and whether this costing method … …Journal of Social Sciences, Vol. 6, Issue 3 · 30 Sep 2010 · 9,557 accessesView PDF Cite

Research ArticleOpen accessIn the keywordsTHE APPLICATION OF LIFE CYCLE COST (LCC) APPROACH TO QUALITY FOOD PRODUCTION: A COMPARATIVE ANALYSIS IN THE PARMA PDO HAM SECTORMattia Iotti, Giuseppe BonazziIn the international literature, the subject of the analysis of the cost of production is often confined to the analysis of short-term convenience. However, the quantification of the cost of production per unit of product has a particular importance in the processing enterprises, especially in the initial phase of choice that concerns realization of investments in facilities and technologies to … …American Journal of Applied Sciences, Vol. 11, Issue 9 · 5 Jul 2014 · 9,970 accessesView PDF Cite