Human resources costing information systems

A vital procedure in a corporation is budget preparation. The budget supports the company's strategy for achieving its objectives, vision, and mission. A higher standard of accuracy for the guidance is required in order to maintain a balanced cash flow and enhance the management of equity and d...

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Κύριος συγγραφέας:	Καλογερόπουλος, Μιχαήλ
Άλλοι συγγραφείς:	Γλύκας, Μιχαήλ
Γλώσσα:	en_US
Δημοσίευση:	2023
Θέματα:	engineering activity-based costing time-driven activity-based costing full-time equivalent event logs human resources accounting information systems Engineering Activity-based costing Information resources management Cost accounting
Διαθέσιμο Online:	http://hdl.handle.net/11610/25593
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author	Καλογερόπουλος, Μιχαήλ
author2	Γλύκας, Μιχαήλ
author_facet	Γλύκας, Μιχαήλ Καλογερόπουλος, Μιχαήλ
author_sort	Καλογερόπουλος, Μιχαήλ
collection	DSpace
description	A vital procedure in a corporation is budget preparation. The budget supports the company's strategy for achieving its objectives, vision, and mission. A higher standard of accuracy for the guidance is required in order to maintain a balanced cash flow and enhance the management of equity and debt. Traditional and activity-based budgeting are two methods that can both be used to construct the budget. The budget created in the traditional manner is ideal for businesses with few employees in their cost centres. On the contrary, activity-based budgeting (ABB) is based on activity-based costing (ABC), which assigns a predetermined cost per unit to each activity. More recently, techniques that offer the option of allocating the cost of human resources using the Full-Time Equivalent-FTE method have been developed in the literature. The Full-Time Equivalent (FTE) per activity results from the actual human effort of each employee per activity. It represents the actual cost of staff in a particular service area.
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institution	Hellanicus
language	en_US
publishDate	2023
record_format	dspace
spelling	oai:hellanicus.lib.aegean.gr:11610-255932025-02-07T14:06:29Z Human resources costing information systems Καλογερόπουλος, Μιχαήλ Γλύκας, Μιχαήλ engineering activity-based costing time-driven activity-based costing full-time equivalent event logs human resources accounting information systems Engineering Activity-based costing Information resources management Cost accounting A vital procedure in a corporation is budget preparation. The budget supports the company's strategy for achieving its objectives, vision, and mission. A higher standard of accuracy for the guidance is required in order to maintain a balanced cash flow and enhance the management of equity and debt. Traditional and activity-based budgeting are two methods that can both be used to construct the budget. The budget created in the traditional manner is ideal for businesses with few employees in their cost centres. On the contrary, activity-based budgeting (ABB) is based on activity-based costing (ABC), which assigns a predetermined cost per unit to each activity. More recently, techniques that offer the option of allocating the cost of human resources using the Full-Time Equivalent-FTE method have been developed in the literature. The Full-Time Equivalent (FTE) per activity results from the actual human effort of each employee per activity. It represents the actual cost of staff in a particular service area. 2023-06-27T10:58:51Z 2023-06-27T10:58:51Z 2022-12-14 http://hdl.handle.net/11610/25593 en_US Default License 148 σ. application/pdf Χίος
spellingShingle	engineering activity-based costing time-driven activity-based costing full-time equivalent event logs human resources accounting information systems Engineering Activity-based costing Information resources management Cost accounting Καλογερόπουλος, Μιχαήλ Human resources costing information systems
title	Human resources costing information systems
title_full	Human resources costing information systems
title_fullStr	Human resources costing information systems
title_full_unstemmed	Human resources costing information systems
title_short	Human resources costing information systems
title_sort	human resources costing information systems
topic	engineering activity-based costing time-driven activity-based costing full-time equivalent event logs human resources accounting information systems Engineering Activity-based costing Information resources management Cost accounting
url	http://hdl.handle.net/11610/25593
work_keys_str_mv	AT kalogeropoulosmichaēl humanresourcescostinginformationsystems

Human resources costing information systems

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