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Emmanouil Tziolas, Stefanos Ispikoudis, Konstantinos Mantzanas, Dimitrios Koutsoulis and Anastasia Pantera
Preservation and promotion of agroforestry systems entails the ideology for more ecosystem services, additional biodiversity benefits and climate change mitigation. Furthermore, farmland and forest landscapes and the consequent benefits to the environmen...
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Mziwendoda C. Madwe,Lesley J. Stainbank,Paul Green
AbstractOrientation: It is impossible to accurately determine the detailed costs of running courses offered at South African technical and vocational education and training (TVET) colleges, as none of them practises activity-based costing (ABC). The perc...
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Jimmy Kamasih,David. P. E. Saerang,Lidya Mawikere
Pág. 28 - 40
Activity Based Costing System can provide information for the better of cost calculation and can assist management to manage the company efficiently and gain a better understanding on competitive advantages, strengths, and weaknesses of the company. So t...
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Daniel J. Jones
This case enables cost accounting students to understand two important and related topics: design flaws inherent in traditional absorption costing systems and the fundamentals of activity-based costing (ABC). The focused approach requires only one class ...
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Job Dubihlela, Rosebud Rundora
This article examines the implementation of activity-based costing (ABC) in the SMEs sector in a developing country. The consequences of ABC on the evolution of management accounting and its impact on the accounting processes, particular as it relates to...
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Steven P. Landry, Canri Chan
This study investigated whether a small firm, China Umbrella Factory Limited (CUFL), and in fact any firm in a developing country (mainland China), could benefit from a formal, activity-based costing system. Many small firms, even more so than larger fir...
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