دانلود ترجمه مقاله هزینه کرد بر اساس فعالیت در خدمات
ترجمه در قالب فایل Word و قابل ویرایش میباشد
سال انتشار:2013
تعداد صفحه ترجمه:17
تعداد صفحه فایل انگلیسی:11
موضوع انگلیسی :Activity-based costing in services: literature
bibliometric review
موضوع فارسی:دانلود ترجمه مقاله هزینه کرد بر اساس فعالیت در خدمات
چکیده انگلیسی:Introduction
Managers need certain information to improve the efficiency
of their management. They also lack answers to two
very important questions: what are the sources of profitability,
and how can the organization's performance be improved?
Managers cannot make decisions without reliable
information about costs, so the need to calculate product
costs or services through the Activity-Based Costing (ABC)
is emphasized.
The ABC method has the fundamental characteristic to
seek to reduce distortions caused by arbitrary allotment of
indirect costs acquired in traditional systems. Indeed,
ABC is one of the methods made and published about the
application of this method (Gunasekaran et al., 1999;
Hussain and Guanasekaran 2001; Cotton et al., 2003;
Kellermanns and Islam, 2004; Kallunki and Silvola,
2008; Duh et al., 2009; Dugel and Bianchini, 2011; Stefano,
2011; Lutilsky and Dragija, 2012; Jänkälä and Silvola,
2012; Schulze et al., 2012).
