scholarly journals The Time-Driven Activity-Based Costing Model for a Small Startup in Indonesia

2020 ◽  
Vol 11 (2) ◽  
pp. 141-148
Author(s):  
Dewi Fitriasari ◽  
Naoko Kawahara

The research proposed a Time-Driven Activity-Based Costing (TDABC) model for cost and human capital analysis in a small startup in Indonesia. TDABC discussed and illustrated the integration of capabilities into cost and performance in startups. The researchers applied a qualitative simulation method. The data were taken from actual regulatory data of wage and salary from the local government of Jakarta. The other data were simulated data based on a software development process for a small startup. The result indicates that the TDABC can assist the company to trace its performance and costs. Additional factors in implementing the costing system are provided for further research and practical considerations in adopting the costing system.

2010 ◽  
Vol 19 (01) ◽  
pp. 307-323 ◽  
Author(s):  
SALVATORE DISTEFANO ◽  
ANTONIO PULIAFITO ◽  
MARCO SCARPA

Performance related problems are becoming more and more strategic in the software development, especially recently with the advent of Web Services and related business-oriented composition techniques (software as a service, Web 2.0, orchestration, choreography, etc.). In particular, an early integration of performance specifications in the SDP has been recognized during the last few years as an effective approach to improve the overall quality of a software. The goal of our work is the definition of a software development process that integrates performance evaluation and prediction. The software performance engineering development process (SPEDP) we specify is focused on performance, which plays a key role driving the software development process, thus implementing a performance/QoS-driven (software) development process. More specifically, in this paper our aim is to formally define the SPEDP design process, posing particular interest on the basis, on the first step of SPEDP, the software/system architecture design, modeling and/or representation. We define both the diagrams to use and show how to model the structure of the software architecture, its behavior and performance requirements. This is the first mandatory step for the automation of the SPEDP into a specific tool, which we have partially implemented as a performance plug-in for ArgoUML, ArgoPerformance.


Author(s):  
Sabrina Loufrani-Fedida

This chapter focuses on examining the human resource management (HRM) practices that are used in human capital-intensive firms (HCIFs). In the specialized literature on HCIFs, human resources (HR) are recognized as constituting an infinite value potential. Nevertheless, we know little in the literature about “how to manage” these HR in the specific context of HCIFs. First of all, in this chapter, a literature review provides a clarification of the HR's key concepts (human capital, competence, and talent) on the one hand and introduces the relevance to study HRM practices underlying human capital management on the other hand. Then, based on the case study of IBM Corporation, a synthesis of the wide variety of HRM practices is proposed into three processes: identifying, assessing and developing, and finally, motivating and retaining human capital. The IBM case is representative of the HCIFs insofar as the company puts its human capital at the heart of its overall strategy and, in order to do this, provides a sophisticated HRM policy and, in addition, has implemented formalized HRM practices. For IBM, the aim is to improve resource assets of its employees necessary to generate innovation, value, and performance.


1996 ◽  
Vol 6 (1) ◽  
pp. 33-67 ◽  
Author(s):  
Fernando Orejas ◽  
Marisa Navarro ◽  
Ana Sánchez

In this paper we try to shed some light on the similarities and differences in the different approaches denning the notions of implementation and implementation correctness. For obvious reasons, we do not discuss all existing approaches individually. Instead, a formal framework is introduced in order to discuss the most important ones. Additionally, we discuss some issues, which in our opinion are often misunderstood, concerning transitivity of implementation correctness and its role in the software development process. In particular, on the one hand, we show that for reasonable notions of implementation, it is almost impossible to prove transitivity of implementation correctness at the specification level. On the other hand, we show that this is not really important if the programming language satisfies the properties of horizontal and vertical composition.


Author(s):  
Nouf Bin saif ◽  
Mashael Almohawes ◽  
Nor Shahida Mohd Jamail

<p>In software development process, user can take part in any phase of the process, depending on what model is being applied. Lack of user involvement can result in a poorly designed solution, or even a solution that conflicts with user’s needs. This review paper presents the impact of user involvement in software development process. In this study, different software development processes will be reviewed, show where the user usually gets involved in different models such as: Structural (Waterfall, V-model) and incremental (Scrum-extreme programming XP). As each model differs from the other, each of them has a different perspective of where user should take part and where they should not. This can be an asset that helps project managers, and leaders to develop suitable strategies to follow in their projects.</p>


2022 ◽  
pp. 921-938
Author(s):  
Sabrina Loufrani-Fedida

This chapter focuses on examining the human resource management (HRM) practices that are used in human capital-intensive firms (HCIFs). In the specialized literature on HCIFs, human resources (HR) are recognized as constituting an infinite value potential. Nevertheless, we know little in the literature about “how to manage” these HR in the specific context of HCIFs. First of all, in this chapter, a literature review provides a clarification of the HR's key concepts (human capital, competence, and talent) on the one hand and introduces the relevance to study HRM practices underlying human capital management on the other hand. Then, based on the case study of IBM Corporation, a synthesis of the wide variety of HRM practices is proposed into three processes: identifying, assessing and developing, and finally, motivating and retaining human capital. The IBM case is representative of the HCIFs insofar as the company puts its human capital at the heart of its overall strategy and, in order to do this, provides a sophisticated HRM policy and, in addition, has implemented formalized HRM practices. For IBM, the aim is to improve resource assets of its employees necessary to generate innovation, value, and performance.


1999 ◽  
Vol 03 (01) ◽  
pp. 27-62 ◽  
Author(s):  
NIGEL SLACK ◽  
DAVID TWIGG

This paper describes exploratory research which investigates the scope, nature, role and activities of guest engineers. Guest engineers are an inter-firm organisational mechanism which is usually deployed as a compromise between the total outsourcing of design on the one hand, and the total in-house development of products on the other. A classification of guest engineers is presented based on their permanent (or semi-permanent) location and the main focus of their engineering expertise. Four types of guest engineer are identified — the pure form of which is termed the guest design engineer (GDE). Suppliers of GDEs, together with their hosts, are examined to identify their most significant activities and tasks. These are divided into clusters of similar activities which are assessed according to their relative importance and relative performance. Differences are found between suppliers' and customers' perceptions of both the importance and performance of each of these cluster activities. In addition, three sets of significant role design decisions are identified: the scheduling of GDEs; the nature of the required skills; and the direct activities of GDEs during the development process itself.


2013 ◽  
Vol 10 (1) ◽  
pp. 1261-1267
Author(s):  
Ali Medabesh

The quality of public services and the yield of organizations are not limited to the financial investment and innovation solely. Human capital plays a critical role in the growth and excellence in institutions, but its contribution remains dependent on several factors. Its role is not limited on quantitative and qualitative accumulating, because it should be coherent and integrated in the development process. The theories of endogenous growth contributed to account for the disparity in levels of development between countries, by assuming that the extent of human capital response or inversely lack of responsiveness the economic system. This inaction is usually the prime cause of the deterioration of the quality of service and lack of satisfaction of the citizens, in addition of the lack of employee satisfaction about the circumstances of his work. Hence, arose the significance of several research about the mechanisms of reducing non-enthusiasm for the job or complacency professional and indifference. Staff of Jazan University has been chosen as a context of the empirical investigation of this study. The data has been collected using a well designed questionnaire and analyzed by SPSS program.


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