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IMPLEMENTATION OF TIME-DRIVEN ACTIVITY-BASED COSTING SYSTEM AND CUSTOMER PROFITABILITY ANALYSIS IN THE HOSPITALITY INDUSTRY: EVIDENCE FROM IRAN

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References

2012Time‐Driven Activity‐Based Costing819 cited
2009Time-driven activity-based costing in an outpatient clinic environment: Development, relevance and managerial impact202 cited
2007The innovation of time-driven activity-based costing156 cited
2010Customer profitability analysis with time‐driven activity‐based costing: a case study in a hotel96 cited
2011The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption60 cited
1996Activity-Based Costing and Management54 cited
2004Exploring the Use of Activity Based Costing in the Restaurant Industry34 cited
2007Activity-based costing and customer profitability32 cited
2005The Application of Activity-Based Costing in a Hong Kong Buffet Restaurant27 cited
2008The Application of Activity-Based Costing in a Quick Service Restaurant19 cited
2009The Practicability of Activity – Based Costing System in Hospitality Industry17 cited

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2018Analyzing customer profitability in hotels using activity based costing13 cited

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