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A comparative study on the activity based costing systems: Traditional, fuzzy and Monte Carlo approaches
16 references·4 citing·43 second hop
A comparative study on the activity based costing systems: Traditional, fuzzy and Monte Carlo approaches (2014)A comparative study on the activity based…Supply chain management, activity-based costing and organisational factors (2009)Supply chain management, acti…The role of manufacturing practices in mediating the impact of activity-based costing on plant performance (2007)The role of manufacturing pra…Use of the balanced scorecard in health care. (2003)Use of the balanced scorecard…Unit Costs of Inpatient Hospital Days (2003)Unit Costs of Inpatient Hospi…METHODS FOR HANDLING UNCERTAINTY IN ACTIVITY BASED COSTING SYSTEMS (2003)METHODS FOR HANDLING UNCERTAI…Fuzzy risk analysis based on similarity measures of generalized fuzzy numbers (2003)Fuzzy risk analysis based on …Clinical Process Analysis and Activity-Based Costing at a Heart Center (2002)Clinical Process Analysis and…FUZZY ACTIVITY BASED COSTING: A METHODOLOGY FOR HANDLING UNCERTAINTY IN ACTIVITY BASED COSTING SYSTEMS (2001)FUZZY ACTIVITY BASED COSTING:…Adoption of costing systems in US hospitals: An event history analysis 1980–1990 (2000)Adoption of costing systems i…A method for ranking fuzzy numbers and its application to decision-making (1999)A method for ranking fuzzy nu…The Implementation Steps of Activity-Based Costing and the Impact of Contextual and Organizational Factors (1998)The Implementation Steps of A…The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors. (1998)The Implementation Stages of …Linking organizational effectiveness, key success factors and performance measures: an analytical framework (1997)Linking organizational effect…Applying activity-based costing to healthcare settings. (1995)Applying activity-based costi…Implementing New Knowledge: The Case of Activity-Based Costing. (1994)Implementing New Knowledge: T…Management and Cost Accounting (1992)Management and Cost AccountingIntegration of Activity-Based Costing Modifications and LEAN Accounting into Full Cost Calculation (2020)Integration of Activity-Based…COMPARATIVE STUDY: ACTIVITY BASED COSTING AND TIME DRIVEN ACTIVITY BASED COSTING IN ELECTRONIC INDUSTRY (2020)COMPARATIVE STUDY: ACTIVITY B…Application of Activity Based Costing for Palm Oil Plantation (2019)Application of Activity Based…Sustainability indicators for industrial ovens and assessment using Fuzzy set theory and Monte Carlo simulation (2016)Sustainability indicators for…Accounting earnings and cash flows as measures of firm performance (1994)Complementarities and fit strategy, structure, and organizational change in manufacturing (1995)Management control systems and strategy: A resource-based perspective (2005)Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style (2010)Pyramidal structure, political intervention and firms' tax burden: Evidence from China's local SOEs (2015)Adoption of management accounting innovations: Organizational culture compatibility and perceived outcomes (2016)Standardisation of Costs (2002)Unit costs of inpatient days in district hospitals in South Africa. (2007)Costing of clinical services in rural district hospitals in northern Vietnam (2009)Decentralization in Indonesia: lessons from cost recovery rate of district hospitals (2014)Fuzzy sets (1965)Multiple Attribute Decision Making: Methods and Applications (1981)Fuzzy sets (1996)A new approach for fuzzy risk analysis based on similarity measures of generalized fuzzy numbers (2007)Fuzzy risk analysis based on interval-valued fuzzy numbers (2008)Group multi-criteria decision making based upon interval-valued fuzzy numbers: An extension of the MULTIMOORA method (2012)Decision-making with a fuzzy preference relation (1978)Fuzzy Sets and Systems - Theory and Applications (1980)Ranking fuzzy numbers with integral value (1992)On the relevance of some families of fuzzy sets (2007)Ranking L–R fuzzy number based on deviation degree (2008)Designing a knowledge-based system (KBS) to study consumer purchase intention: the impact of digital influencers in Pakistan (2022)Management control systems and strategy: A critical review (1997)A framework for supply chain performance measurement (2003)A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand (2011)Accounting towards sustainability in production and supply chains (2014)Green supply chain management approaches: drivers and performance implications (2015)The balanced scorecard : measures that drive performance (1992)Lives in the balance: an analysis of the balanced scorecard (BSC) in healthcare organizations (2007)Configuring Balanced Scorecards for Measuring Health System Performance: Evidence from 5 Years' Evaluation in Afghanistan (2011)Using the balanced scorecard to manage performance in public sector organizations (2012)The consequences of customization on management accounting system design (2000)The green book : appraisal and evaluation in central government (2003)The Green Book: Central Government Guidance on Appraisal and Evaluation (2019)Performance measurement in facilities management: driving innovation? (2008)Key success factors when implementing a green-manufacturing system (2013)The evaluation of hospital service quality by fuzzy MCDM (2014)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)Theorizing Contingencies in Management Control Systems Research (2006)A survey of factors influencing the choice of product costing systems in UK organizations (2007)Actionable Knowledge: Design Causality in the Service of Consequential Theory (1996)From Organizational Learning to the Learning Organization (1998)Integrating quality management practices with knowledge creation processes (2004)
this work references cited by second hop

References

  • 1992Management and Cost Accounting1,055 cited
  • 2003Fuzzy risk analysis based on similarity measures of generalized fuzzy numbers424 cited
  • 1998The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors.355 cited
  • 1994Implementing New Knowledge: The Case of Activity-Based Costing.238 cited
  • 2003Use of the balanced scorecard in health care.222 cited
  • 1999A method for ranking fuzzy numbers and its application to decision-making166 cited
  • 2007The role of manufacturing practices in mediating the impact of activity-based costing on plant performance149 cited
  • 2009Supply chain management, activity-based costing and organisational factors115 cited
  • 2003Unit Costs of Inpatient Hospital Days106 cited
  • 1997Linking organizational effectiveness, key success factors and performance measures: an analytical framework99 cited
  • 2000Adoption of costing systems in US hospitals: An event history analysis 1980–199097 cited
  • 1995Applying activity-based costing to healthcare settings.76 cited
  • 1998The Implementation Steps of Activity-Based Costing and the Impact of Contextual and Organizational Factors73 cited
  • 2003METHODS FOR HANDLING UNCERTAINTY IN ACTIVITY BASED COSTING SYSTEMS52 cited

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2002
Clinical Process Analysis and Activity-Based Costing at a Heart Center
48 cited
  • 2001FUZZY ACTIVITY BASED COSTING: A METHODOLOGY FOR HANDLING UNCERTAINTY IN ACTIVITY BASED COSTING SYSTEMS37 cited
  • Cited by

    • 2016Sustainability indicators for industrial ovens and assessment using Fuzzy set theory and Monte Carlo simulation40 cited
    • 2019Application of Activity Based Costing for Palm Oil Plantation25 cited
    • 2020COMPARATIVE STUDY: ACTIVITY BASED COSTING AND TIME DRIVEN ACTIVITY BASED COSTING IN ELECTRONIC INDUSTRY19 cited
    • 2020Integration of Activity-Based Costing Modifications and LEAN Accounting into Full Cost Calculation18 cited