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Analysis of Time Determinants Under The Conditions of Application of The Time Driven Activity Based Costing Method Aws
Alnujaimi Aws Saeed Mirdan
Riset Ilmu Manajemen Bisnis dan Akuntansi
Vol 3
, No 1
(2025)
The studies of J. Lave and L. Silverman, which, with the help of the proximity technique,demonstrated that only through a closeness between time and space can relevant results be obtained toachieve a superior performance under the given conditions of the current health system, in our opinion,outlines the idea that the application of the Time-Driven Activity-Based Costing (TD-ABC) method is themost suitable solution. The complexity of TD-ABC operations is found in the time equations needed todete...
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Scientometrical Analysis On The Use Of Cost Information In Decision Making By Using Managirieal Accounting Cocept
Alnujaimi Aws Saeed Mirdan
International Journal of Economics, Management and Accounting
Vol 2
, No 1
(2024)
From simple analytical cost accounting, it has now reached an integrated system to meet the needs of managers regarding the measurement of enterprise performance and the need to make the best decisions. The field of using costs in decision-making has become multifunctional and has expanded into all branches of activity, including non-productive ones. The purpose of this research is to see how motivated are the concerns of research in the academic world related to the field of costs and their use...
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