Through this study, the objective is to study the effect of implementation of Activity Based Costing (ABC) and the information generated on various types of decisions made by managers. ABC system of costing, when implemented, gives visible benefits for any firm. First, for implementation, all the components of cost are thoroughly studied, that generally are not done when we follow traditional method of costing and we distribute certain overheads for cost calculations on absorption or apportionment basis. Secondly, the complete process is scrutinised in detail and analysis is done to check the efficiency against the predefined benchmarks. Use of information based on ABC can increase the efficiency, closing down of unprofitable segments and to utilise the available resources in more profitable operations, which ultimately leads in cost reduction and increase in revenue and in turn, better financial performance. However, initially the implementation of ABC technique for estimation of cost may involve a lot many challenges. An ABC analysis may not be popularised because of two key reasons. First, it may not reveal every time any new information to the management that it already knows before the ABC analysis, and secondly, it may require the hiring of outside specialists/consultants for implementation and also the change in organisational structure which some time is resisted by the management, as management may not be willing to work on recommendations of an outsider’s data and analysis which may significantly be different from the earlier adopted traditional costing techniques. However, ABC system can be a more accurate way of costing and can go a long way in managing pricing, profit and revenue, taking decision relating to product mix etc. in both manufacturing and service sector.
{"title":"Impact of Activity Based Costing Technique and Abcm on Various Managerial Decisions (A Conceptual Study)","authors":"Sanjana, T. Jindal","doi":"10.26643/gis.v14i3.4424","DOIUrl":"https://doi.org/10.26643/gis.v14i3.4424","url":null,"abstract":"Through this study, the objective is to study the effect of implementation of Activity Based Costing (ABC) and the information generated on various types of decisions made by managers. ABC system of costing, when implemented, gives visible benefits for any firm. First, for implementation, all the components of cost are thoroughly studied, that generally are not done when we follow traditional method of costing and we distribute certain overheads for cost calculations on absorption or apportionment basis. Secondly, the complete process is scrutinised in detail and analysis is done to check the efficiency against the predefined benchmarks. Use of information based on ABC can increase the efficiency, closing down of unprofitable segments and to utilise the available resources in more profitable operations, which ultimately leads in cost reduction and increase in revenue and in turn, better financial performance. However, initially the implementation of ABC technique for estimation of cost may involve a lot many challenges. An ABC analysis may not be popularised because of two key reasons. First, it may not reveal every time any new information to the management that it already knows before the ABC analysis, and secondly, it may require the hiring of outside specialists/consultants for implementation and also the change in organisational structure which some time is resisted by the management, as management may not be willing to work on recommendations of an outsider’s data and analysis which may significantly be different from the earlier adopted traditional costing techniques. However, ABC system can be a more accurate way of costing and can go a long way in managing pricing, profit and revenue, taking decision relating to product mix etc. in both manufacturing and service sector.","PeriodicalId":35489,"journal":{"name":"GIS-Business","volume":"14 2 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"83865271","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
New GNSS receivers expand the range of applications in the GIS data acquisition Neue GNSS-Empfänger erweitern das Einsatzspektrum bei der GIS-Datenerfassung
新一代基因研究所吸引全球导航卫星数据调查，新一代导航卫星发射器也大大扩充了地理信息系统的嵌入能力
{"title":"New GNSS receivers expand the range of applications in the GIS data acquisition Neue GNSS-Empfänger erweitern das Einsatzspektrum bei der GIS-Datenerfassung","authors":"T. Schmitt","doi":"10.26643/gis.v12i3.5184","DOIUrl":"https://doi.org/10.26643/gis.v12i3.5184","url":null,"abstract":"New GNSS receivers expand the range of applications in the GIS data acquisition Neue GNSS-Empfänger erweitern das Einsatzspektrum bei der GIS-Datenerfassung","PeriodicalId":35489,"journal":{"name":"GIS-Business","volume":"26 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"72667315","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
“Man’s curiosity for things and enquiry for food and shelter from one place to another gave birth to travel and travel led to tourism.”[i] From time immemorial man’s thirst for journeying is unquenchable, which has resulted in the spread of Human civilisation to all parts of the globe. Travels in the more advanced stages of our civilisation was done with an intent on Exploration, Diplomacy, Commerce, Knowledge etc. With Trade and Commerce being the main motivation behind travel rather than for pleasure in the early ages, the travellers were mostly consisting of Merchants, Pilgrims or Scholars. Conscious travels were undertaken to explore and see the world as it had progressed. And a new phenomenon of travelling in pursuit of leisure came to being and in course of time the concept of tourism got new meaning and acquired importance, as travelling exclusively for pleasure constitutes the main theme of tourism in these days. 106-113 Reimagining the Growth and Development of Tourism in Travancore with Special Emphasis on Kanya kumari SAFEED R Abstract One of the wealthiest and most developed state in the British India was Travancore, which was situated on the south of the Indian Subcontinent. The princely state was blessed with nature and the geographical features are entirely distinct from other places in India. The modern industry like tourism got spatial attention from the government from the beginning of the twentieth century and it accepted several plans for attracting visitors to its tourist spots. A few tourist destinations, which were in pathetic condition were elevated to high standard and world class facilities were arranged to meet the demands of the travelers. Kanyakumari, the land of rising sun was situated on the south of Travancore got special consideration and government made necessary arrangements for the growth and development of Kanyakumari as a tourist destination. 114-
{"title":"Analysing the Contributions of Early Travellers in the History of Kerala","authors":"Karthik Kumar Ss","doi":"10.26643/gis.v14i3.4075","DOIUrl":"https://doi.org/10.26643/gis.v14i3.4075","url":null,"abstract":"“Man’s curiosity for things and enquiry for food and shelter from one place to another gave birth to travel and travel led to tourism.”[i] From time immemorial man’s thirst for journeying is unquenchable, which has resulted in the spread of Human civilisation to all parts of the globe. Travels in the more advanced stages of our civilisation was done with an intent on Exploration, Diplomacy, Commerce, Knowledge etc. With Trade and Commerce being the main motivation behind travel rather than for pleasure in the early ages, the travellers were mostly consisting of Merchants, Pilgrims or Scholars. \u0000Conscious travels were undertaken to explore and see the world as it had progressed. And a new phenomenon of travelling in pursuit of leisure came to being and in course of time the concept of tourism got new meaning and acquired importance, as travelling exclusively for pleasure constitutes the main theme of tourism in these days. \u0000 \u0000 \u0000106-113 \u0000Reimagining the Growth and Development of Tourism in Travancore with Special Emphasis on Kanya kumari \u0000SAFEED R \u0000Abstract \u0000One of the wealthiest and most developed state in the British India was Travancore, which was situated on the south of the Indian Subcontinent. The princely state was blessed with nature and the geographical features are entirely distinct from other places in India. The modern industry like tourism got spatial attention from the government from the beginning of the twentieth century and it accepted several plans for attracting visitors to its tourist spots. A few tourist destinations, which were in pathetic condition were elevated to high standard and world class facilities were arranged to meet the demands of the travelers. Kanyakumari, the land of rising sun was situated on the south of Travancore got special consideration and government made necessary arrangements for the growth and development of Kanyakumari as a tourist destination. \u0000114-","PeriodicalId":35489,"journal":{"name":"GIS-Business","volume":"138 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86514195","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
The article reveals the essence of e-commerce, analyzes the practice of taxation. It has been determined that in modern conditions of economic development the need to create an effective mechanism for taxation of the subjects of the rapidly developing e-commerce market, taking into account the unique features of doing business involved in the sale of goods, works and services by means of information resources, is becoming more acute. It is established that the absence of effective tax regulation leads to negative consequences, primarily related to tax evasion, which directly leads to non-execution of the plan for budget revenues.
{"title":"E-Commerce And Taxation Aspects In Uzbekistan","authors":"Urazaliev Kamoliddin Tajikulovich","doi":"10.26643/gis.v14i3.4087","DOIUrl":"https://doi.org/10.26643/gis.v14i3.4087","url":null,"abstract":"The article reveals the essence of e-commerce, analyzes the practice of taxation. It has been determined that in modern conditions of economic development the need to create an effective mechanism for taxation of the subjects of the rapidly developing e-commerce market, taking into account the unique features of doing business involved in the sale of goods, works and services by means of information resources, is becoming more acute. It is established that the absence of effective tax regulation leads to negative consequences, primarily related to tax evasion, which directly leads to non-execution of the plan for budget revenues.","PeriodicalId":35489,"journal":{"name":"GIS-Business","volume":"24 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87917358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A colorful mosaic - On the limits of a GIS for social issues Ein buntes Mosaik – über die Grenzen eines GIS für soziale Fragen
一个关于社会问题的信息战略的连贯回答
{"title":"A colorful mosaic - On the limits of a GIS for social issues Ein buntes Mosaik – über die Grenzen eines GIS für soziale Fragen","authors":"A. Müller","doi":"10.26643/gis.v12i3.5171","DOIUrl":"https://doi.org/10.26643/gis.v12i3.5171","url":null,"abstract":"A colorful mosaic - On the limits of a GIS for social issues Ein buntes Mosaik – über die Grenzen eines GIS für soziale Fragen","PeriodicalId":35489,"journal":{"name":"GIS-Business","volume":"44 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76153952","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In this research, the researcher has been used qualitative research technique to understand the factors manipulate the reward management towards employee retention on the whole paper industries in Namakkal district of Tamilnadu. For this purpose, the researcher has been used to in-depth interview methods and interview of 200 respondents in the Namakkal region and its final took the questions 150 respondents as a randomly as for the convenient. The research was conducted during for the period of five months in the year of 2016 August to December. The study found that the major employee retention has been not been provided properly for the employees think that the salary that they are offered are often low compared to outside firms. Employees’ even compare their own salaries with that of their co-workers. This creates a situation of disconcert within the employee and they make decision of moving out in search of better pay. The problem here is that mostly the higher paid employees have more work experience with the company or is also amongst the one who has been a high performer.
{"title":"A Study on Factors Manipulate Reward Management towards Employee Retention on the Whole Paper Industries In Namakwa District Of Tamilnadu","authors":"D. Praveenadevi, M. Sakthivel","doi":"10.26643/gis.v14i3.4187","DOIUrl":"https://doi.org/10.26643/gis.v14i3.4187","url":null,"abstract":"In this research, the researcher has been used qualitative research technique to understand the factors manipulate the reward management towards employee retention on the whole paper industries in Namakkal district of Tamilnadu. For this purpose, the researcher has been used to in-depth interview methods and interview of 200 respondents in the Namakkal region and its final took the questions 150 respondents as a randomly as for the convenient. The research was conducted during for the period of five months in the year of 2016 August to December. The study found that the major employee retention has been not been provided properly for the employees think that the salary that they are offered are often low compared to outside firms. Employees’ even compare their own salaries with that of their co-workers. This creates a situation of disconcert within the employee and they make decision of moving out in search of better pay. The problem here is that mostly the higher paid employees have more work experience with the company or is also amongst the one who has been a high performer.","PeriodicalId":35489,"journal":{"name":"GIS-Business","volume":"88 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"85532700","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
In the today’s technological world, it is almost obvious that electronic procurement systems play a vital role in the management of the supply chain. This paper examined how adoption and use of electronic procurement systems in Homa Bay County Government contribute to value creation, reduction of overhead costs incurred during procurement processes as well as its contribution to the performance of their supply chain network. Primary data were gathered using questionnaires from all the 14 procurement personnel in the County Government and a sample of 81 supplies from their supply base. Regression results indicated that adoption and use of electronic procurement systems greatly improves performance of the supply chain partners (R2 = .835, p < .05) while resulting into procurement cost reduction, increased effectiveness among other benefits. From the findings, the study recommends full adoption and use of electronic procurement systems by the devolved governments to improve on procurement and supply chain performance.
在当今的科技世界中，电子采购系统在供应链管理中发挥着至关重要的作用，这几乎是显而易见的。本文研究了赫马湾县政府采用和使用电子采购系统如何促进价值创造，减少采购过程中产生的间接成本，以及它对供应链网络绩效的贡献。原始数据是通过向县政府所有14名采购人员和从其供应基地抽取81个供应品的问卷收集的。回归结果表明，电子采购系统的采用和使用极大地提高了供应链合作伙伴的绩效(R2 = .835, p < .05)，同时降低了采购成本，提高了效率等效益。根据调查结果，该研究建议地方政府全面采用和使用电子采购系统，以改善采购和供应链绩效。
{"title":"E-Procurement Adoption and Supply Chain Performance in Homa Bay County Government: A Case Study.","authors":"O. J. Owuor, J. Obura","doi":"10.26643/gis.v14i3.4425","DOIUrl":"https://doi.org/10.26643/gis.v14i3.4425","url":null,"abstract":"In the today’s technological world, it is almost obvious that electronic procurement systems play a vital role in the management of the supply chain. This paper examined how adoption and use of electronic procurement systems in Homa Bay County Government contribute to value creation, reduction of overhead costs incurred during procurement processes as well as its contribution to the performance of their supply chain network. Primary data were gathered using questionnaires from all the 14 procurement personnel in the County Government and a sample of 81 supplies from their supply base. Regression results indicated that adoption and use of electronic procurement systems greatly improves performance of the supply chain partners (R2 = .835, p < .05) while resulting into procurement cost reduction, increased effectiveness among other benefits. From the findings, the study recommends full adoption and use of electronic procurement systems by the devolved governments to improve on procurement and supply chain performance.","PeriodicalId":35489,"journal":{"name":"GIS-Business","volume":"110 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"75965080","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Small man in the pipe Kleiner Mann im Rohr","authors":"J. V. Kesteren, M. Bokelmann","doi":"10.26643/gis.v12i3.5193","DOIUrl":"https://doi.org/10.26643/gis.v12i3.5193","url":null,"abstract":"Small man in the pipe Kleiner Mann im Rohr","PeriodicalId":35489,"journal":{"name":"GIS-Business","volume":"15 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"87596492","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Answering questions about abandoned mines with Copernicus services Altbergbaufragen mit Copernicus-Diensten beantworten
用哥白尼的服务回答关于废弃矿井的问题
{"title":"Answering questions about abandoned mines with Copernicus services Altbergbaufragen mit Copernicus-Diensten beantworten","authors":"A. Müterthies, P. Goerke-Mallet","doi":"10.26643/gis.v12i3.5172","DOIUrl":"https://doi.org/10.26643/gis.v12i3.5172","url":null,"abstract":"Answering questions about abandoned mines with Copernicus services Altbergbaufragen mit Copernicus-Diensten beantworten","PeriodicalId":35489,"journal":{"name":"GIS-Business","volume":"104 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2019-06-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"80823145","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
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