2 resultados para ABC-costing

em Digital Commons at Florida International University


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The National System for the Integral Development of the Family (DIF) in Mexico assists children in orphanages. This paper provides an overview of its current practices, and advocates a holistic educational/social model for “alternative orphanages,” integrating Maslow’s Hierarchy of Needs and the rights-based approach. The model complements DIF’s social efforts.

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While absenteeism models have been developed and applied in the manufacturing industries, little work has been done on absenteeism in service industries. Due to the labor intensity of service industries, specifically the hotel industry, a model to track and quantify the costs of absenteeism could be useful to managers. The authors propose just such a model.