Accounting Entries for Activity-Based Costing System: The Case of a Distribution Company ☆
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رشد تکنولوژی وصنعت در ابعاد مختلف وبه طبع آن پیچیدگی در فعالیتهای یک شرکت ایجاب می کندیک سیستم هزینه یابی مناسب که توانایی شناخت فعالیتهاوسنجش تاثیرآن فعالیتهارا برهزینه های شرکت را داشته باشد طراحی گردد. بر اساس روش هزینه یابی سنتی هزینه های سربارتنها بر اساس حجم تولید یا ساعت کار ماشین آلات تسهیم میگرددواین نمی تواند مبنای مناسبی برای تسهیم هزینه های سربار باشد . ولی در روش هزینه یابی بر مبنای فعالیت ابتدا فعالیتهای عمده شناسایی وهزینه سرباربه تناسب منابعی که در هرفعالیت مصرف شده به آن فعالیت تخصیص داده میشود. پس از تخصیص سربارساخت به فعالیتها , محرک های هزینه (مبانی تخصیص) مربوط به هر فعالیت شناسایی شده و هزینه هر فعالیت به نسبت مقدارمصرف شده محرک هزینه در هریک از محصولات , به این محصولات تخصیص داده می شود. هزینه یابی بر مبنای فعالیت روشی است که در آن هزینه ها بر مبنای نسبت سهم فعالیتهای صرف شده بوسیله هر محصول، از یک مخزن هزینه به محصولات مختلف تخصیص داده می شود. در واقع می توان گفت که سیستم هزینه یابی بر مبنای فعالیت یکی از سیستم های نوین هزینه یابی محصولات و خدمات است که نیازهایی از قبیل محاسبه صحیح بهای تمام شده محصول، بهبود فرایند تولید، حذف فعالیت های زائد، شناخت محرک های هزینه، برنامه ریزی عملیات و تعیین راهبردهای تجاری را برای واحد اقتصادی برآورده می سازد. این سیستم به جای پرداختن به معلول ، علت ایجاد هزینه و تولید را کالبدشکافی می کند و اگر فعالیتی دارای فلسفه توجیهی و ارزش افزوده نباشد، زمینه حذف، تعدیل یا بهبود آن را فراهم می کند.
در این صفحه، تعداد 97 مقاله انگلیسی از ژورنال ها و مجلات معتبر پایگاه ساینس دایرکت (ScienceDirect) درباره موضوع هزینه یابی بر مبنای فعالیت آرشیو شده است که شما می توانید مقالات مورد نظر خود را بر اساس سال انتشار، موضوع مقاله، وضعیت ترجمه و تعداد صفحات، انتخاب نموده و دانلود فرمایید.
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High-efficiency and stable alloyed nickel based electrodes for hydrogen evolution by seawater splitting
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Design of a solar energy centre for providing lighting and income-generating activities for off-grid rural communities in Kenya
Optimal retrofitting of natural gas pressure reduction stations for energy recovery
A simple, sensitive, and label-free assay for alkaline phosphatase activity based on target-promoted exponential strand displacement amplification
The impact of environmental policy on ports and the associated economic opportunities
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An optimal mutation execution strategy for cost reduction of mutation-based fault localization
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Opportunistic maintenance of production systems subject to random wait time and multiple control limits
3-D motion capture for long-term tracking of spontaneous locomotor behaviors and circadian sleep/wake rhythms in mouse
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Screening flame retardants using milligram-scale flame calorimetry
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Graphitic carbon nitride nanosheets-based turn-on fluorescent biosensor for highly sensitive, label-free detection of adenylate kinase activity
Robotic Mitral Valve Operations by Experienced Surgeons are Cost-Neutral and Durable at 1-year
Synthesis of graphene-based photocatalysts for water splitting by laser-induced doping with ionic liquids
Fallen leaves derived honeycomb-like porous carbon as a metal-free and low-cost counter electrode for dye-sensitized solar cells with excellent tri-iodide reduction
The effect of research and development incentive on wind power investment, a system dynamics approach
Study on construction material allocation policies: A simulation optimization method
Time Cost Quality Trade-off Problems: A survey exploring the assessment of quality
Hysteroscopic Endometrial Polypectomy: Clinical and Economic Data in Decision Making
Overall Cost Comparison of Gastrointestinal Endoscopic Procedures With Endoscopist- or Anesthesia-Supported Sedation by Activity-Based Costing Techniques
Who Should Bear the Cost of Convenience? A Cost-effectiveness Analysis Comparing External Beam and Brachytherapy Radiotherapy Techniques for Early Stage Breast Cancer
Defining the value of magnetic resonance imaging in prostate brachytherapy using time-driven activity-based costing
Determination of Optimal Energy Storage System for Peak Shaving to Reduce Electricity Cost in a University
Cost evaluation to optimise radiation therapy implementation in different income settings: A time-driven activity-based analysis
A review of Additive Manufacturing technology and Cost Estimation techniques for the defence sector
The true costs of participatory sanitation: Evidence from community-led total sanitation studies in Ghana and Ethiopia
Covalent triazine framework-1: A novel oxidase and peroxidase mimic
A Combined Activity Nodes Choice and Trip-chain Based User Equilibrium Traffic Assignment Model
Techno-economic analysis of a hybrid system to power a mine in an off-grid area in Ghana
Benchmarking IT operations cost based on working time and unit cost
Time-driven activity-based costing: A dynamic value assessment model in pediatric appendicitis
Cost Modelling and Sensitivity Analysis of Wire and Arc Additive Manufacturing
Development of real-time product cost measurement: A case study in a medium-sized manufacturing company
Lattice allocations: A better way to do cost allocations
Autologous Stem Cell Transplantation in Patients With Multiple Myeloma: An Activity-based Costing Analysis, Comparing a Total Inpatient Model Versus an Early Discharge Model
Improving Efficiency Using Time-Driven Activity-Based Costing Methodology
Comparative life cycle cost assessment of painted and hot-dip galvanized bridges
Time-driven Activity-based Cost of Fast-Track Total Hip and Knee Arthroplasty
Medical cost of type 2 diabetes attributable to physical inactivity in the United States in 2012
Reversible inactivation of the lateral hypothalamus reversed high reward choices in cost-benefit decision-making in rats
A comparative study on the activity based costing systems: Traditional, fuzzy and Monte Carlo approaches
Measuring the cost of care in benign prostatic hyperplasia using time-driven activity-based costing (TDABC)
Assessing self-selection and endogeneity issues in the relation between activity-based costing and performance
Applying activity-based costing in a supply chain environment
Activity-Based Costing and Management applied in a hybrid Decision Support System for order management
The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption
Supply chain management, activity-based costing and organisational factors
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Time-driven activity-based costing for a library acquisition process: A case study in a Belgian University
Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact
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Parametric cost estimation based on activity-based costing : A case study for design and development of rotational parts