In Chile, the use of costing systems in the public sector is limited. The Ministry of Health requires hospitals to manage themselves with the aim of decentralizing health care services and increasing their quality. However, ...

Software development in the country is constantly growing, which shows the importance of attending to the IT industry. Few studies explore cost involved in developing software, necessary resources, noncompliance, cost ...

The costing system is, in essence, a system of information and support for decisionmaking. The various approaches continue to raise some questions, in particular as to the choice of costing system to be applied. The ...

Costs and their determination play a critical role in all manufacturing companies. The traditional costing system has received criticism resulting from the arbitrary allocation of indirect manufacturing costs. As an important ...

This study approaches the application of the Principles and cost methods defined by Bornia (2010), in a Plastics Industry, with the objective of identify the most appropriate to generate useful and relevant information ...

TDABC is a relatively new costing management technique, initially developed for manufacturing processes, which is gaining attention in libraries. This is because TDABC is a fast and simple method that only requires two ...