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Gurd, Bruce. "Activity based costing in its organisational context /." Title page, table of contents and abstract only, 1999. http://web4.library.adelaide.edu.au/theses/09PH/09phg978.pdf.
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Cohen, Howard. "Implementing an activity-based costing model." Thesis, Nelson Mandela Metropolitan University, 2004. http://hdl.handle.net/10948/240.
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Activity-based costing (ABC) is a forward-looking product costing method. Unlike traditional volume-based approaches, which are historically oriented, ABC concepts guide managers in seeking the best strategies to pursue in the future. This product costing method can be a valuable tool in planning and managing costs not only in the manufacturing area, but also in all aspects of business operations, from product design to distribution. Although its main advantage is its ability to provide more realistic product cost information for financial reporting purposes, use of ABC can lead to a better understanding of the strategic linkages existing between the various cost areas in the organisation. It enables managers to have a holistic view of cost management. ABC was developed to better understand, manage and control the overheads. The brief fundamental of ABC is: Products consume activities, activities consume resources, and resources consume costs. Based upon this fundamental principle, ABC can trace the cost from resources to activities that are consumed by product manufacturing processes as well as from activities to products. ABC investigates the transactions that trigger cost instead of concentrating solely on measures of physical volume or a certain amount of labour hours. Compared to the traditional costing systems, ABC can not only answer how much product cost is but also tell executives the factors triggering costs and the way to manage costs. ABC helps managers make better decisions about product design, pricing, marketing, and mix and encourages continual improvement. Unlike the traditional method, instead of using the single pre-determined overhead rate to absorb the indirect cost to products, ABC uses actual incurred cost to v determine the product cost. By tracing the absorption process of indirect cost, ABC would provide more information to management and help it find better ways to manage costs. However, the cost drivers used in ABC are constants but the cost driver rates are continually changing. ABC still uses predetermined cost drivers so it has the same fundamental problem as the traditional methods for estimating.
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Darsono, Hartodjojo. "Applicability of activity-based costing in Hong Kong /." Hong Kong : University of Hong Kong, 1998. http://sunzi.lib.hku.hk/hkuto/record.jsp?B19874856.
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Bufi, E. (Ermela). "Designing an activity-based costing system for a specialty retail store." Master's thesis, University of Oulu, 2014. http://urn.fi/URN:NBN:fi:oulu-201404241300.
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This study designs an activity-based costing (ABC) system for a retail store specializing in one single product line and examines the suitability of ABC for such a context. This is of interest since traditionally ABC has been believed to have high-potential applications in business contexts where product diversity is high. The underlying assumption is that when product diversity is low, traditional costing systems manage to allocate costs accurately.
A prescription glasses retailer serves as a research site for this study. Eyeglasses retailers have been considered in prior research to best represent businesses that offer one single type of goods. A contingency framework is used to preliminary assess the suitability of ABC for the studied company. Then an activity-based costing system is designed for the firm using a step-by-step approach. At the end ABC product costing is compared to current product costing obtained from traditional methods to compare and analyze the differences.
The study finds that the existing traditional costing system produces inaccurate product costs despite the low product diversity in the company. ABC information proves to be more accurate and more useful for customer profitability analysis, and decision-making in product pricing and capacity planning.
These results entail that the relation between product-diversity and ABC adaption should be revisited. This case study might give useful insights on contingent factors that have a higher enabling potential for ABC compared to product diversity, such as cost structure.
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Agyenim-Boateng, E. (Endurance). "Cornerstones of the activity-based costing system:a literature review of professional perspective." Master's thesis, University of Oulu, 2017. http://urn.fi/URN:NBN:fi:oulu-201710042938.
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This study is based on the cornerstones which forms the components of Activity-based costing. These cornerstones work together to bring about the successes that firms reap after implementing the ABC system. Firms exist mainly to gain profit by providing goods and services that will satisfy customers by delivering them with the value they demand. The cost system used by firms is therefore an essential decision to be made by the firm in question. Activity-based costing has been accepted and implemented by numerous firms who speaks so highly of it. But one will want to probe more into the system to understand the main elements that combine to form the system. This gave way to the main objective of this study to uncover and compile the cornerstones of the ABC system which has been compiled by practitioners in professional literature.
The study uncovered eight cornerstones of the ABC system which work hand in hand to achieve the aims and goals of the organizational cost system. Some of the cornerstones are basic to the survival of the cost system but nevertheless, they still work in cooperation with the others to ensure a smooth running of the system.
The results also established the link that exists between the cornerstones and how the correlate which each other in the process of spreading overhead costs to cost objects.
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Falta, Michael. "Statistical and computational methods to assess uncertainty and risk in accounting." Thesis, Queensland University of Technology, 2005. https://eprints.qut.edu.au/16053/1/Michael_Falta_Thesis.pdf.
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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers.
Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs.
Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Falta, Michael. "Statistical and Computational Methods to Assess Uncertainty and Risk in Accounting." Queensland University of Technology, 2005. http://eprints.qut.edu.au/16053/.
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Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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Jarrar, Nazmi. "Perceived likelihood of activity-based costing to succeed in a university setting." Thesis, Edith Cowan University, Research Online, Perth, Western Australia, 2004. https://ro.ecu.edu.au/theses/829.
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The study provides exploratory empirical evidence on the likelihood of Activity Based Costing (ABC) to succeed in a university setting and the association of this success with specific behavioral implementation factors. The study examined perceptions of Edith Cowan University's ABC users and preparers of the likelihood of the system to succeed in the University and their perceptions of eleven behavioral implementation factors identified by previous studies to have significant association with ABC implementation success. Results were analyzed so as to determine the significance of the correlation between the users' and preparers' perceptions of each of the eleven factors and their perception of the likelihood of ABC implementation to succeed in ECU. Results were then analyzed independently for the user group as well as for the preparer group to test the ability of the study model to explain the ABC success likelihood from each group's perspective. Results also were analyzed to detect differences, if found, between users and preparers in their perceptions of the ABC success likelihood as well as their perceptions of each of the eleven implementation factors. The study has four primary results. First, results indicate the existence of significant positive correlations between the study participants' perceptions of the likelihood of ABC success and their perceptions of top management involvement and support to the implementation project, the linkage of the ABC system with the University's competitive strategies and continuous improvement programs, the training provided to employees at all levels concerning designing, implementing and using the ABC system, the likelihood to take ABC ownership by non-accountants as well as by accountants, and the existence of an organizational culture within the University that allows the embracement of the ABC change. Second, the study confirmed that the study's eleven behavioural factors altogether explains significantly the users' perceptions of the likelihood of ABC to succeed in the University. Third, the theoretical framework predicting the effect of the study's eleven implementation behavioural variables on the likelihood of ABC to succeed fails to explain significantly preparers' perceptions of the likelihood of ABC to succeed in the University. From a users' perspective, the study provided evidence that the study's theoretical framework explains significantly the likelihood of ABC to succeed. Fourth, the results indicate that perceptions of ABC implementation may vary depending on the role of participants in the system implementation process; the study results indicate the existence of significant differences between users and preparers in the perceptions of each group of the likelihood of ABC to succeed in the University and the existence of significant differences between the two groups in their perceptions of most of the study's behavioral implementation factors. The study, finally, provides several suggestions for future research. The study is expected to benefit recent and future ABC implementers by directing their attention to the system's characteristics that have been proved to have significant correlations with the system's perceived likelihood of success. The study is also expected, by extending previous theoretical models, to advance the developed theory supporting the association of ABC certain characteristics and the system implementation success.
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Konan, Nangan Christian. "Problems encountered with the implementation of an activity-based costing system." Thesis, Nelson Mandela Metropolitan University, 2012. http://hdl.handle.net/10948/d1018653.
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The activity-based costing (ABC) system is a cost allocation technique which appears to have many benefits over the traditional costing systems. However, companies that have attempted to implement ABC have encountered various difficulties. Thus, there is a need to investigate the problems faced by companies while implementing ABC. The main objective of this study was to find solutions to overcome the problems encountered by South African companies during the implementation of an activity-based costing system.
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Sanford, Robin Ann. "The Impact of Activity-Based Costing on Organizational Performance." NSUWorks, 2009. http://nsuworks.nova.edu/hsbe_etd/101.
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The focus of this study was to determine the impact of activity-based costing (ABC) on organizational performance. ABC can support the strategic management process and provide significant benefit to organizations. Empirical research has provided mixed results of ABC success, which has been the center of controversy since the 1980s. This examination utilized the contingency theory as a theoretical basis for the study. The researcher expected to find that ABC organizations succeed or fail to improve performance due to how well they fit their strategies, structures, and managerial accounting practices to the complex business environment. This study addressed the fundamental question does ABC improve organizational performance? The study found that management accounting practices could only significantly predict organizational performance, as measured by market price, EPS, and asset turnover. The results indicated that ABC organizations have higher asset turnover than non-ABC organizations. However, non-ABC organizations have higher market price and EPS than ABC organizations. The findings indicated no statistically significant differences in operating performance when either ABC or non-ABC accounting practices are used with a low-cost strategy. Finally, the results found no statistically significant differences in operating performance when ABC organizations use a strategy other than a low-cost strategy.
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Morakul, Supitcha. "Cultural Influences on the ABC Implementation Under Thailand's Environment." Thesis, University of North Texas, 1999. https://digital.library.unt.edu/ark:/67531/metadc279207/.
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Kennedy, Tom. "The impact of activity-based costing techniques on firm performance." Thesis, Brunel University, 1997. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.361314.
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McGowan, Annie Smith. "An Investigation of the Behavioral Implications of Adopting Activity-based Cost Management Systems : An Exploratory Study." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279168/.
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Soin, Kim. "Organisational change and the introduction of activity based costing in a UK clearing bank." Thesis, Sheffield Hallam University, 1996. http://shura.shu.ac.uk/3146/.
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This research examines the nature of the organisational change that has taken place in the UK Clearing banks over the last fifteen years. It draws from and informs organisational change processes to help understand the effects of environmental disturbance, that is, the changes in the regulatory framework. The effect of environmental disturbance is assessed in terms of the levels and impacts of the changes on values (culture), organisational structures, management, accounting and control systems. The key objective is to critically evaluate the role of a changing accounting system within the framework of organisational change in a UK Clearing Bank, acknowledging that accounting can play powerful roles in the processes of organisational change. This research locates the development and introduction of the new accounting system (ABC) in the context of organisational change and the changes that have taken place in both this single case study and in the wider organisational context of the financial services industry. Organisational change is considered on two levels: The first level looks at organisational change in relation to the Clearing banks in general. The changing nature of the banking organisation is depicted over three decades using Laughlin's (1991) model of organisational change. This research shows that the UK Clearing banks were ill-equipped to deal with the changes they faced in the 1970s, 1980s and 1990s. From the more general perspective, the thesis shows how the different levels of the banking organisation became out of balance and how in the 1980s and 1990s efforts were made to re-gain that balance. At the second level, attention is focused on the introduction of a new accounting system in one of the UK Clearing banks. The development and implementation of the ABC system is traced over a period of two years in relation to the specific organisational context. The research shows that the ABC system was both a response to, and, a facilitator of organisational change, helping ultimately to shift perceptions and understandings of the notion of cost, and create new visibilities in relation to cost in the Clearing department. Laughlin's (1991) model is used again to show how as a response to the kick, there were changes in the organisation structure and decision processes. The research traces the accounting system change, (as part of the change in the design archetype), detailing the organisational members' perceptions of the new accounting system, from its development through to its implementation. The research shows how the introduction of this new accounting system created change of a second order nature in the Clearing department. A 'middle range' thinking approach, (Laughlin 1995) has been adopted. Skeletal theoretical models were used in order to enhance understanding of the empirical data of the case study. In turn, the theoretical framework is extended and enhanced by the empirical situation in which it is applied.
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Hong, Cheolkyu. "An analysis of 'modern' costing systems in the context of the United Kingdom telecommunications industry." Thesis, London School of Economics and Political Science (University of London), 1998. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.286546.
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Freitas, Valeska Rodriguez Lucas de. "RCA : resource consumptions accounting." reponame:Biblioteca Digital de Teses e Dissertações da UFRGS, 2013. http://hdl.handle.net/10183/72263.
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Devido à grande concorrência do mercado o controle de custos passa a ser peça fundamental no auxílio à tomada de decisão quanto à redução dos custos, visando uma lucratividade maior por parte das empresas. Essa dissertação trata sobre um novo modelo de custos, o RCA – Resource Consumption Accounting, que ainda não foi adotado por nenhuma empresa. Esse novo método de custeio foi aplicado como modelo piloto em uma empresa Americana onde os resultados foram favoráveis a ele em relação aos modelos existentes. Muitos autores defendem o RCA como sendo um grande aliado aos gestores e ao setor financeiro por ser de fácil entendimento, apurar a capacidade ociosa e principalmente por apurar os custos com maior precisão em relação aos métodos mais utilizados atualmente. O RCA deve superar ao método ABC – Activity Based Costing, pois ele possui algumas vantagens em relação a este, por exemplo, como tratar separadamente os custos fixos dos variáveis, evitando assim rateios arbitrários e gerando uma apuração dos custos dos produtos e das atividades com maior precisão, além de apurar a capacidade ociosa, auxiliando assim os gestores na tomada de decisão. O RCA, assim como o ABC, é caro de ser implantado, pois precisa ser utilizado junto com sistemas integrados, sendo a sua principal desvantagem.Due to market competition, the cost control becomes a critical tool to assist managers in taking decisions pursuing the cost reduction improving the companies profitability. This dissertation is about a new cost management system, the RCA - Resource Consumption Accounting, which has not been adopted yet by any company. This new cost management system was applied as a pilot model for an American company and the results were favorable to him. Many authors support RCA as a great ally to managers and financial managers because it is easy to understand, work with embedded systems, and determine the idle capacity mainly determine costs with greater accuracy compared with the methods currently used. The RCA must overcome to ABC - Activity Based Costing, because presents some advantages over this, for example, treat separately the fixed costs of the variable ones, avoiding arbitrary apportionments and generating a calculation of the costs of products and activities more accurately, also determine the idle capacity, thereby assisting managers in taking decision. The RCA, as ABC, is expensive to deploy because it must be used with integrated systems, being its main disadvantage.
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Darsono, Hartodjojo, and 江麟盛. "Applicability of activity-based costing in Hong Kong." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 1998. http://hub.hku.hk/bib/B3126878X.
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Malik, Shadan A. "Optimization model for product mix and capacity management with activity-based information." Thesis, This resource online, 1993. http://scholar.lib.vt.edu/theses/available/etd-02022010-020435/.
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Harsh, Mary Frances. "The impact of activity based costing on managerial decisions: an empirical analysis." Diss., Virginia Tech, 1993. http://hdl.handle.net/10919/40066.
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The inadequacy of traditional volume based product cost systems has become manifest in recent years as a result of increased competition, expanding product mix diversity, and increased manufacturing automation. Activity based costing (ABC) has evolved out of this environment as a system which attempts to better identify, measure, integrate, and communicate the total costs of the production activities.
Case study research on ABC systems describes the problems which prompted a cost system revision and the outcomes of the revision. These studies demonstrate that the installation of an ABC system usually does change the calculated product cost numbers by changing the way the overhead and support costs are measured and allocated.
The present study sought to investigate the impact of ABC product cost data on managerial decisions. Data were gathered by using a mail case scenario and questionnaire. The case scenario presented competitor information, historical information, and product costs data about a fictitious manufacturing firm who manufactured two products. The three groups of subjects, who differed by the types and amounts of product cost data received, answered questions on selling prices and special order acceptance.
The data were analyzed using MANOVA, ANOVA, MANCOVA, and ANCOVA. The results showed a significant difference between subjects who received volume based costing and those who received activity based costing, especially in the subjects' designated selling price of the low complexity/high volume product. The responses to the demographic questions and several voluntary written comments from subjects' indicated that competitor information was a more important factor than product cost data in making selling price decisions.Ph. D.
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Domingo, Tony Mendes. "The application of activity based cost and management to support competitive strategy in the banking sector : a South African case study." Doctoral thesis, University of Cape Town, 2007. http://hdl.handle.net/11427/5632.
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Arnett, Charles A. (Charles Augustus). "A Case Study of the Use of Activity-Based Analysis as an Information Resource Management Tool." Thesis, University of North Texas, 1994. https://digital.library.unt.edu/ark:/67531/metadc279172/.
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The purpose of the study was to investigate a modification of a managerial accounting technique, Activity-Based Costing (ABC), as a tool for addressing Information Resource Management (IRM) concerns within business processes. To indicate that ABC has been adapted for the IRM context, this study called the tool "Activity-Based Analysis" (ABA). ABA includes ABC's costing methodology as well as additional methods to address broader issues. The research method was a single-site case study at a property and casualty insurance company. The unit of analysis was a business process consisting of activities needed to provide claims handling services for workers' compensation insurance. Four questions guided the study: 1. Did ABA identify management information required to monitor process effectiveness and efficiency? 2. Did ABA support outsourcing decision making by identifying IRM cost components within business processes? 3. Did ABA identify information resources; that are sharable? 4. Did ABA identify differences between Company organizational characteristics andIRM department organizational characteristics?
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Daniel, Yousif, and Yousif Mariam. "Activity Based Costing: Is It Still Relevant? : A Qualitative Study of seven companies from the benefit perspective." Thesis, Umeå universitet, Handelshögskolan vid Umeå universitet (USBE), 2011. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-55152.
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Tuttle, Lauren E. "Leveling the Playing Field: Creating Transparency and Consistency in Accounting for Division I College Athletics." Ohio University Honors Tutorial College / OhioLINK, 2009. http://rave.ohiolink.edu/etdc/view?acc_num=ouhonors1242237450.
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Vieira, Rui José Oliveira. "Accounting and change in the financial services sector : the case of activity-based costing in a Portuguese bank." Thesis, University of Warwick, 2002. http://wrap.warwick.ac.uk/3035/.
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This thesis aims to trace the development of management accounting systems (MAS) in a Portuguese bank, where an activity-based costing system (ABC) was trialled for implementation, as a means to improving the economy, efficiency and effectiveness of employee activity. The culture of banking in Portugal has changed significantly over the last 25 years, but at the same time there are older traditions which remain strong. The purpose of this research was to study how an imported MAS like ABC is developed and disseminated within a Portuguese banking context. The research can be classified as a longitudinal study of organisational change using a single case study. Although based in the interpretive tradition since it is concerned with actors' perceptions, interpretations and beliefs, it also draws on a Foucault-inspired critical framework of the kind developed in the work of Hoskin and Macve (e.g. 1986, 1988, 1994, 2000), and in the research into the financial sector undertaken by Morgan and Sturdy (2000). The particular model developed here is designed to enable the exploration of the effect of accounting practices on change from three perspectives - changing structures, changing discourses and the effect of both of these processes on power relations. It also draws on Fligstein's (1991) institutional framework to understand change in terms of the interplay across three relevant institutional contexts - the organisational field, the state, and the existing strategy and structure of the bank. The research draws on the literature and on primary data, including 41 in-depth, semi-structured interviews, and documentary and archive data. The main contributions of the research are related to the increase of visibility and perceived importance of accounting in the banking sector, and how accounting is significant beyond its technical roles. The study provides new insights into how management accounting practices, along with other organisational systems, play an important role in questioning, visualising, analysing, and measuring implemented strategies.
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Tanis, Veyis Naci. "An assessment of existing cost systems and appropriateness of activity based costing for Turkish and UK paper industries." Thesis, University of Aberdeen, 1996. http://digitool.abdn.ac.uk:80/webclient/DeliveryManager?pid=122010.
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This thesis examines costing systems adopted within Turkish and British paper industries and assesses the appropriateness of Activity Based Costing for this area. It includes two case studies, one of which was performed in a Turkish paper mill and the other in a British one, that describe and examine product costing methods adopted and cost drivers employed within the costing system. The study also contains the results of two questionnaire surveys, one of which was applied to the Turkish and the other to British paper industry. All paper mills in the two industries were included within the survey response rates of which are 65.2% and 40.25% of the Turkish and British mills respectively. The questionnaire survey was designed to shed light into the costing practices adopted within the two paper industries. The results of the case studies and surveys indicated that the existing costing methods adopted and cost drivers employed within the two industries were appropriate for their manufacturing environments. Almost all the mills surveyed were found using traditional methods for their product costing and decision-making needs. Although ABC was implemented by a small number of factories, it was found inappropriate by two mills (one Turkish and one British) and hence abandoned. Different production processes and product types were identified as the main reason of this unsuitability. Also, most non-volume-related activities that may produce cost distortion in electronic and machinery-parts industries either do not exist or the effect of which over products is not important in the paper industry. Machine hour and production tonne cost drivers were found as being employed generally in both paper industries studied.
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Harrison, David Shelby. "Activity-Based Costing & Warm Fuzzies - Costing, Presentation & Framing Influences on Decision-Making ~ A Business Optimization Simulation ~." Diss., Virginia Tech, 1998. http://hdl.handle.net/10919/30412.
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Activity-Based Costing is presented in accounting text books as a costing system that can be used to make valuable managerial decisions. Accounting journals regularly report the successful implementations and benefits of activity-based costing systems for particular businesses. Little experimental or empirical evidence exists, however, that has demonstrated the benefits of activity-based costing under controlled conditions. Similarly, although case studies report conditions that may or may not favor activity-based costing decision making, controlled studies that measure the actual influence of those conditions on the usefulness of activity-based costing information are few.
This study looked at the decision usefulness of activity-based costing information under controlled, laboratory settings. An interactive computer simulation tested the ability of 48 accounting majors to optimize profits with and without activity-based costing information and tested to see if presentation format or decision framing would influence their outcomes.
The research showed that the activity-based costing information resulted in significantly better profitability decisions and required no additional time. Presentation in graphic (bar charts) or numeric (tabular reports) format did not influence profitability decisions but the graphs took longer for analysis and decision making. Decision framing influences were shown to beneficially affect profitability decisions but did not require additional time. Decision framing was especially helpful with the non-activity based costing information; it had no significant effect on activity-based costing performance.Ph. D.
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Nassar, Mahmoud. "Activity-Based Costing (ABC) systems within Jordanian industrial companies : factors that facilitate, motivate and create barriers to ABC implementation." Thesis, University of South Wales, 2010. https://pure.southwales.ac.uk/en/studentthesis/activitybased-costing-abc-systems-within-jordanian-industrial-companies-factors-that-facilitate-motivate-and-create-barriers-to-abc-implementation(fd700302-fd52-41ba-b53a-db34b28d1b09).html.
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The diffusion of Activity Based Costing (ABC) has been researched extensively in developed countries. Research on these issues in Jordan in general and within the Jordanian industrial sector more specifically is limited. The aim of the current research is to contribute to the design and successful ABC implementation in the Jordanian industrial sector. To achieve the aim of the research, the research methodology included both quantitative and qualitative data. The first stage was a quantitative study. The questionnaire survey was developed and the primary aims were to determine the current state of ABC adoption and implementation. The factors that facilitate, motivate and create barriers to ABC implementation were examined. In the second stage, semistructured interviews were used to probe the significant results of the questionnaire survey. The interviews were conducted with 6 companies that have implemented ABC in full and currently using ABC information. The survey findings indicate that ABC implementation among Jordanian industrial companies is quite satisfactory. The rate of ABC implementation is about 50.8%. Within the Jordanian industrial sector, the interaction between the following factors facilitated and motivated the implementation of ABC, namely: top management support, both training and education about the system, higher information technology, increasing proportion of overhead costs, growing costs, including product costs and administrative costs, and an increasing number of product variants. The interviews with financial managers/heads of cost accounting departments are consistent with questionnaire survey findings and both reveal and emphasise the important effect of consultants, professional management/accounting bodies and cooperation between academics and professionals upon implementing ABC within the Jordanian industrial sector. Therefore, it can be concluded that it is not only demand but also supply factors that influence implementation of ABC within the Jordanian industrial companies.
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Järvinen, J. (Janne). "Rationale for adopting activity-based costing in hospitals:three longitudinal case studies." Doctoral thesis, University of Oulu, 2005. http://urn.fi/urn:isbn:9514279484.
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Abstract In the 1990's, a large number of Finnish hospitals began implementing new cost accounting systems, which were aimed at pricing the hospital outputs at full cost. Often the method of choice was activity-based costing, which was in the process of being transferred from the manufacturing industry to health care service production. The aim of this study is to analyse the motivations and rationale of this phenomenon in the light of three longitudinal case studies. The first case study is archival, using documents produced between 1996 and 2002. In the second case study, the data consists mainly of research diaries and personal observation and covers a hospital district activity-based costing and pricing project of 2000–2001. The third case study covers budgeting and costing development in a private, non-profit hospital by analysing documents and field notes. Institutional theory is used to interpret the findings in the three case studies. The theoretical framework used in analysing the data draws on Roberts and Greenwood's (1997) ideas, according to which an organisation's rational and efficiency-seeking actions are constrained by both economic (bounded rationality) and institutional factors. The results indicate that different constraints imposed on efficiency-seeking behaviour such as activity-based costing implementation may lead to different solutions concerning implementation. It is noteworthy that while all three case organisations represent the health care sector, their approaches to activity-based costing have been quite dissimilar. While institutional theory leads us to believe that managerial accounting systems may be converging due to the institutional pressures, evidence from the case studies supports the notion that this convergence seems limited to the adoption of the systems – function of the systems seems to remain characteristically differentTiivistelmä Useat suomalaiset sairaalat aloittivat 1990-luvulla laajamittaisia kustannuslaskentaprojekteja, joissa tähdättiin täyskatteiseen hinnoitteluun. Usein valittuna menetelmänä oli toimintolaskenta, jota siirrettiin teollisesta toimintaympäristöstä terveydenhuollon palvelutuotantoon. Tutkimuksen tavoitteena on tarkastella tämän ilmiön syitä ja motiiveja kolmen tapaustutkimuksen valossa, joista kaksi on sairaanhoitopiirejä ja kolmas on voittoa tavoittelemattoman yhteisön omistama yksityinen sairaala. Ensimmäisessä tapaustutkimuksessa aineisto on dokumentteihin perustuvaa arkistomateriaalia vuosilta 1996–2002. Lisäksi kustannuslaskentamallien rakennetta on tarkasteltu käymällä läpi laskelmissa tehtyjä rakenteellisia ja teknisiä ratkaisuja sekä laskentasääntöjä. Toisessa tapaustutkimuksessa aineisto koostuu pääasiassa tutkijan päiväkirjoista ja havainnoista, ja sisältää sairaanhoitopiirin laajuisen kustannuslaskenta- ja hinnoitteluprojektin kuvauksen vuosilta 2000–2001. Kolmannessa tapaustutkimuksessa käydään läpi yksityisen sairaalan budjetoinnin ja kustannuslaskennan kehitystä dokumentteihin ja tutkijan muistiinpanoihin nojautuen. Teoreettisena viitekehyksenä aineiston tulkinnassa käytetään Robertsin ja Greenwoodin (1997) rajoitetun tehokkuuden mallia, jonka mukaan organisaation tehostamispyrkimyksiä rajoittavat sekä taloudelliseen rationaalisuuteen liittyvät tekijät (rajoitettu rationaalisuus) että institutionaaliset tekijät. Tutkimuksen tulokset osoittavat, että erityyppiset rajoittavat tekijät vaikuttavat organisaatioiden tehokkuuspyrkimyksiin (joihin toimintolaskentaprojektit on luettava) siten, että lopputuloksena on erilaisia sovelluksia toimintolaskennan käyttöönotosta. On huomionarvoista, että vaikka kaikki tutkimuksen kohteena olleet tapaukset ovat erikoissairaanhoidon organisaatiota, niiden tavat ottaa toimintolaskenta käyttöön ovat olleet toisistaan hyvin poikkeavia. Vaikka institutionaaliseen teoriaan perustuvasta tutkimuksesta voikin tehdä sellaisen johtopäätöksen, että ulkoiset paineet muovaavat organisaatioita samanlaisiksi, näiden tapaustutkimusten perusteella on mahdollista väittää, että samanlaisuuden paineet liittyvät laskentajärjestelmien käyttöönottoon järjestelmien toiminnan jäädessä varsin erityyppisiksi
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Hadid, Wael. "The relationship between lean service, activity-based costing and business strategy and their impact on performance." Thesis, Brunel University, 2014. http://bura.brunel.ac.uk/handle/2438/8998.
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Lean system has drawn the attention of researchers and practitioners since its emergence in 1950s. This has been reflected by the increasing number of companies attempting to implement its practices and the large number of researchers investigating its effectiveness and identifying important contextual factors which affect its implementation. The rising level of interest in lean system has led to the emergence of three distinctive streams of literature. The first stream of literature has focused on the effectiveness of lean system. However, this literature was limited as it mainly examined the additive impact of lean practices on operational performance in the manufacturing context. The second stream of literature has focused on the role the accounting system in the lean context. In this body of literature, there was an agreement among researchers on the superiority of activity-based costing system (ABC) over the traditional accounting system in supporting the implementation of lean practices. However, most studies in this strand of literature were either conceptual or case-based studies. The third stream of literature has focused on the fit between business strategy and lean system. However, inconclusive results were reported in relation to the suitability of lean system to firms adopting the differentiation strategy and others adopting the cost leadership strategy. The aim of this study is to develop and empirically test a conceptual model which integrates the three distinctive streams of literature to extend their focus and overcome their limitations. More specifically, the model developed in the current study highlights not only the additive impact of lean practices but also the possible synergy among those practices in improving both operational and financial performance of service firms. In addition, the model brings to light the potential intervening role of ABC in the strategy-lean association. After identifying and reviewing the relevant literature, the socio-technical system theory and contingency theory were used to develop the conceptual model and associated hypotheses. A questionnaire instrument was designed to collect empirical data which was supplemented by objective data from the Financial Analysis Made Easy database in order to empirically test the conceptual model using partial least squares structural equation modelling (PLS-SEM). The findings of this study indicated that while the technical practices of lean service improved only the operational performance of service firms, the social practices enhanced both operational and financial performance. In addition, the two sets of practices positively interacted to improve firm performance over and above the improvement achieved from each set separately. Moreover, ABC was found to have a positive association with lean practice, and consequently an indirect positive relation with firm operational performance. Finally, both the differentiation and cost leadership strategy had a direct positive relationship with lean practices. However, while ABC was found to partially mediate the differentiation-lean association, it suppressed the cost leadership-lean association leading to a case of inconsistent mediation. The current study contributes to the current literature at different levels. First, at the theoretical level, this study develops a conceptual framework which crosses different streams of literatures mainly, lean system literature, management accounting literature (with focus on ABC), and business strategy literature. Unlike previous studies, by integrating the perspective of socio-technical system theory and contingency theory, the model (i) highlights not only the additive but also the synergistic effect of lean service practices on firm performance, (ii) brings to light the direct impact of ABC and business strategy on lean service practices and the intervening role of ABC due to which the business strategy is assumed to have also an indirect influence on lean practices, and (iii) offers an alternative view on how ABC can improve firm performance by enhancing other organisational capabilities (lean practices) which are expected to improve performance . Second, at the methodological level, unlike previous studies, this study includes a large number of lean service practices and contextual variables to report more precisely on the lean-performance association. In addition, the inclusion of the financial performance dimension-measured by secondary data- in the model besides the operational performance is critical to understand the full capability of lean service in improving firm performance. Further, employing a powerful statistical technique (PLS-SEM) provides more credibility to the results reported in this study. Third, at the empirical level, this study is conducted in the UK service sector. As such, this study is one of the very few studies that have reported on lean service and examined how the adoption of ABC and a specific type of business strategy can affect its implementation using empirical survey data from this context.
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Neuvirt, Jan. "Analýza ziskovosti zákazníků při využití řízení na základě aktivit." Master's thesis, Vysoká škola ekonomická v Praze, 2014. http://www.nusl.cz/ntk/nusl-198618.
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Master thesis "Customer Profitability Analysis Based on Activity Based Costing" describes opportunities of customer profitability analysis and activity based costing management. Theoretical part of the thesis is focused on description of activity based costing, advantages and disadvantages, implementation and use for customer profitability analysis. In the practical part of the thesis I have used theoretical background in trade company E-centrum, a. s. For the company I prepared complete customer profitability analysis and activity based costing model. Based on the analysis I suggested many recommendations for the company.
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Lynch, Nicholas Christopher. "Trends in accrual quality and real activity-based earnings management in the pre and post Sarbanes-Oxley eras." Diss., Mississippi State : Mississippi State University, 2008. http://library.msstate.edu/etd/show.asp?etd=etd-04042008-101323.
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Major, Maria Joao Martins Ferreira. "The impact of the liberalisation of the Portuguese telecommunications industry upon Marconi's management accounting system : : activity -based costing and new institutional theory." Thesis, University of Manchester, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.488204.
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Young, Regit. "Activity-based knowledge contexts : an exploration of Niklas Luhmann's autopoietic social theories for knowledge management practice and systems." University of Western Australia. School of Economics and Commerce, 2006. http://theses.library.uwa.edu.au/adt-WU2007.0037.
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[Truncated abstract] The dominant approaches to knowledge management practice and the design of knowledge management systems are driven by a resource-based view of knowledge. In this thesis, it is argued that the resource-based view of knowledge is limited and lacks social sensitivity. In this thesis, Knowledge Management is viewed as a social activity and the development and examination of an alternate approach to conceptualising the social processes of knowledge management in organisations, is the primary objective. In pursuing this objective, the question of whether an activity-based view of knowledge processes can assist the design of knowledge management practice and systems is examined. To address this research question, a conceptual framework is developed which redefines the conventional, universal approach to knowledge context . . . From an organisational perspective, the ABCs framework suggests that the institutionalisation and contextualisation of knowledge provides management with another dimension for considering knowledge management and knowledge management systems implementation. The findings from the case study suggest that knowledge workers are influenced by environmental factors. As a result, organisations can use this research to develop knowledge management practices that take environmental factors into consideration. As a starting point for organisations, the findings from the case studies are used to develop a set of guidelines for the design of knowledge management practice and systems. Further research is suggested in terms of extending to considerations of other aspects of Luhmann’s theories and exploring other complexity sciences as the basis of knowledge management.
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Zhang, Daqun. "Incentive Regulation with Benchmarking in the Electricity Distribution Industry." Diss., Temple University Libraries, 2015. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/367047.
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Business Administration/AccountingPh.D.
This dissertation investigates two broad management accounting questions in the context of electric utility industry: How do regulators for electricity industry use the information generated from accounting systems to make pricing decisions? What are the economic consequences of these decisions? In Chapter 2, I review regulatory reforms and discuss existing issues of using DEA models for efficiency benchmarking in four aspects. Suggestions are given for improving the use of DEA models based on the review and discussion. In Chapter 3, I empirically investigate the effect of incentive regulation with DEA benchmarking on operational efficiency using a panel of electricity distribution firms in Brazil. In Chapter 4, I examine the effect of restructuring and retail competition on cost reduction using a sample of US investor-owned electric utilities. The effects of privatization, industrial restructuring, incentive regulation and benchmarking are effectively disentangled from one another using the research setting in Brazil and US electricity industry. In Chapter 5, I combine the idea of activity based costing and data envelopment analysis to further develop a detailed benchmarking model for incentive regulation.
Temple University--Theses
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Nunes, Angela Sofia Ferrari. "Aplicabilidade do m??todo de custeio ABC (activity based costing) em sociedades seguradoras : estudo de caso em uma filial." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2003. http://132.0.0.61:8080/tede/handle/tede/582.
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Previous issue date: 2003-06-26The main aim of this work is to demonstrate in a practical-theoretical way the verification of the indirect cost of the products of na Insurance Partnership through the Costing Method ABC - Activity Based Costing and identify the advantages in comparison with the Costing Method used before. The theoretical reference about the insurance operations were based on the current laws issued by regulating institutions that are responsible for the Brazilian Insurance market rules; on the technical books; on the post graduation monographies, mentioned in the bibliography reference. The theoretical grounding on the ABC - Activity Based Costing and a brief theory on ABM - Activity Based Management - can be found in the chapter III of this work. The reasons why the company opted for another cost method and its consequent advantages on decisions taking can be foun in the conclusions.
The main aim of this work is to demonstrate in a practical-theoretical way the verification of the indirect cost of the products of na Insurance Partnership through the Costing Method ABC - Activity Based Costing and identify the advantages in comparison with the Costing Method used before. The theoretical reference about the insurance operations were based on the current laws issued by regulating institutions that are responsible for the Brazilian Insurance market rules; on the technical books; on the post graduation monographies, mentioned in the bibliography reference. The theoretical grounding on the ABC - Activity Based Costing and a brief theory on ABM - Activity Based Management - can be found in the chapter III of this work. The reasons why the company opted for another cost method and its consequent advantages on decisions taking can be foun in the conclusions.
O objetivo principal deste trabalho ?? demonstrar de uma maneira te??rico-pr??tica, a apura????o dos custos indiretos dos produtos de uma sociedade seguradora atrav??s do M??todo de Custeio ABC (Activity Based Costing) e identificar se houve vantagens em compara????o com o m??todo de custeio utilizado anteriormente. O referencial te??rico sobre as opera????es de seguro foram embasadas nas legisla????es vigentes, expedidas pelos ??rg??os competentes respons??veis pela atua????o do mercado segurador no Brasil, tamb??m nos livros t??cnicos, disserta????es de mestrado e teses de doutorado, citados nas refer??ncias bibliogr??ficas. O fundamento te??rico sobre o M??todo de Custeio ABC (Activity Based Costing), utilizado neste trabalho, bem como, uma breve teoria sobre o ABM, consta no cap??tulo III. Nas considera????es finais, constam as raz??es que levaram a empresa a optar por outro m??todo de custeio e as vantagens obtidas pela seguradora para a tomada de decis??es.
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Stravinskaitė, Monika. "Medelyno išlaidų apskaitos modelis taikant ABC išlaidų apskaitos sistemą." Master's thesis, Lithuanian Academic Libraries Network (LABT), 2013. http://vddb.laba.lt/obj/LT-eLABa-0001:E.02~2013~D_20130621_132432-58593.
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Tinkamos išlaidų apskaitos sistemos pasirinkimui įtakos turi visa eilė veiksnių ir aplinkybių. Įmonėms, kurių produkcijos gamybai yra priskiriama daug netiesioginių išlaidų, buvo sukurta ABC (Activity-based costing) išlaidų apskaitos sistema, kuri padeda įvertinti veiklą, priimti valdymo sprendimus, kontroliuoti bei mažinti išlaidas, atsisakyti vertės nepridedančių veiklų. Atlikti tyrimai “N” medelyno pavyzdžiu parodė, kad netiesioginės sodmenų gamybos išlaidos paskirstomos miško sėjinukų, sodinukų ir dekoratyvinių sodinukų auginimo išlaidoms pagal tiesioginio darbo užmokesčio sumą. Toks netiesioginių išlaidų paskirstymas sodmenų grupėms iškraipo sodmenų savikainą, nes išanalizavus „N“ medelyno gamybos technologinį procesą, pastebėta, kad skirtingų grupių sodmenys kaupia ne vienodas išlaidas, t.y. jų poreikiai yra skirtingi ir reikalauja skirtingų veiklų. Todėl autorė siūlo medelyno gamybos procesą suskirstyti į tris pagrindinius etapus: produkto sukūrimą (idėją), produkto pagaminimą-išauginimą ir pardavimą, pagal šiuos etapus išskirti veiklas ir kaupti sodmenų auginimo išlaidas.Choice of appropriate cost accounting system is influenced by a number of factors and circumstances. Companies whose production is attributed to a lot of indirect costs have set up ABC (Activity-Based Costing) cost accounting system, which helps to evaluate performance, make management decisions to control and reduce costs, to refuse activities of value decrease. The studies in nursery 'N' show that the indirect costs of seedlings are allocated to forest seedlings, plants and ornamental plants growing costs under the amount of direct salary. This allocation of indirect costs distorts the cost of seedlings, because the analysis of the nursery "N" production process technology shows that different groups of seedlings accumulate different costs because their needs are different and require different activities. Therefore, the author suggests three basic steps of nursery production process: creation of the product (the idea), production-cultivation and sales, to exclude activities and to collect costs of seedling production.
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Monge, Manuel António Bravo Nunes Mourato. "Implementação da contabilidade analítica no Instituto Politécnico de Beja." Master's thesis, Universidade de Évora, 2010. http://hdl.handle.net/10174/19958.
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A opção por uma gestão eficiente e eficaz é a resposta a dar à crescente racionalização de recursos que tem vindo a ser imposta às entidades públicas portuguesas e à qual não escapam as instituições que integram o sector do ensino superior. Assim sendo, estas entidades devem desenvolver e ao mesmo tempo, adoptar mecanismos que lhes permitam gerir recursos, quer os colocados à sua disposição, quer os gerados internamente, tendo em vista a sua optimização. Actualmente a prática da Contabilidade Analítica nas Instituições assume, cada vez mais, um papel dominante na análise e controlo dos custos, mas também dos proveitos e resultados por actividade. O objectivo da implementação deste Projecto, além de ser um desafio pessoal e Institucional, é uma obrigação legislativa, à qual pretendemos responder ao colocarmos em prática a Contabilidade Analítica, inserida no Plano Oficial de Contabilidade para o Sector Público - Sector da Educação, aprovado pela Portaria nº 794/2000, de 20 de Setembro. ABSTRACT: The choice of an efficient and effective management is the answer to the increasing rationalization of resources that have been imposed on portuguese public entities and of which the institutions from the higher education sector do not escape. Therefore, these entities must develop, and at the same time, adopt mechanisms that allow them to manage resources, both those placed at their disposal, and those that are internally generated, with an aim of optimization. Currently the practice of management accounting in the institutions assumes an increasingly a dominant role in the analysis and control of costs, but also in the income and earnings per activity. The purpose of implementing this project, besides being a personal and institutional challenge, is a legislative requirement that must be dealt with, by putting into practice the Management Accounting, inserted in the Official Accounting Plan for the Public Sector- Education Sector, approved by the Ordinance Nº 794/2000 of September 20.
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Börjesson, Max. "Kostnadskalkylering för lean-företag : En systematisk litteraturstudie." Thesis, Linnéuniversitetet, Institutionen för ekonomistyrning och logistik (ELO), 2020. http://urn.kb.se/resolve?urn=urn:nbn:se:lnu:diva-98417.
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Titel: Kostnadskalkylering för lean-företag – En systematisk litteraturstudie Författare: Max Börjesson Handledare: Helena Forslund Examinator: Elin Funck Lärosäte: Ekonomihögskolan vid Linnéuniversitetet i Växjö Kurs: Examensarbete i controller för Civilekonomprogrammet Nyckelord: lean, kostnadskalkylering, standardkostnader, activity based costing, ABC, value stream costing, VSC. Bakgrund och problemformulering: lean är en filosofi som fått stort genomslag. Samtidigt kräver användandet av filosofin anpassningar, bland annat i företags kostnadskalkylering. I den befintliga forskningen är det inte tydligt vilken forskning som faktiskt passar bäst för företag som använder lean. Syfte: Syftet med studien är att kartlägga forskningen om kostnadskalkylering tillsammans med lean, samt utreda vilket av verktygen för kostnadskalkylering som passar bäst för företag som använder lean. De verktygen som undersöks är standardkostnader, ABC och VSC. Metod: metoden är baserad på en systematisk litteraturstudie, kompletterat med ett teorikapitel. Slutsats: studien visar att kostnadskalkylering för lean-företag är ett område som fått ett ökat intresse sedan år 2002. Den identifierade litteraturen kommer framförallt från Europa och Nordamerika. Standardkostnader används ofta som en jämförelse till andra verktyg, medan activity based costing och value stream costing ofta har en mer central roll i studier. I studien har få fördelar med standardkostnader identifierats. Både activity based costing och value stream costing framstår som lämpliga, utifrån den litteraturen som finns idag.Title: Lean Cost Accounting – A Systematic Literature Review Author: Max Börjesson Tutor: Helena Forslund Examiner: Elin Funck Institution: School of Business and Economics, Linnaeus University, Växjö Course: Degree Project in Controlling, The Business Administration and Economics Programme, 4FE18E. Keywords: lean, cost accounting, standard costing, activity based costing, ABC, value stream costing, VSC. Background and problem discussion: the interest for lean has been great. Implementation of lean requires companies to make adoptions. One of the adoptions that needs to made is in the cost accounting. The current literature has not identified what the best method for lean companies is. Purpose: the purpose of this study is to identify the existing research about cost accounting for lean companies, and to examine the method that fits lean companies the best. The tools used are standard costing, activity based costing and value stream costing. Method: A systematic literature review is used in this study. Conclusion: This study shows that the interest for cost accounting for lean companies has developed since 2002. The identified literature is primarily from Europe and North America. Standard costing is often used for comparisons with other tools. Activity based costing and value stream costing have a more central role in studies when they are used. This study has not identified any benefits of using standard costing, while both activity based costing and value stream costing seem to be useful.
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Altunay, M. Akif Titiz İsmet. "Çağdaş maliyetleme sistemlerinden faaliyet tabanlı maliyetleme sistemi ve bir tekstil işletmesinde uygulanması /." Isparta : Süleyman Demirel Üniversitesi Sosyal Bilimler Enstitüsü, 2007. http://tez.sdu.edu.tr/Tezler/TS00587.pdf.
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Coelho, Jair Jo??o dos Santos. "Um estudo sobre a utiliza????o do sistema de custeio baseado em atividades (ABC) em uma unidade de di??lise." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2003. http://132.0.0.61:8080/tede/handle/tede/632.
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Previous issue date: 2003-06-16To research means to gather knowledge. Such knowledge may arise from various sources; sources such as readings, case studies, fact investigations, document analysis, phenomena observations and any other sort of knowledge gathering activities. However, to gather knowledge is not enough. Spreading and sharing knowledge is what counts. Having in mind this concept and also having noticed the lack of literature concerning the use of cost-based systems inside medical institutions, we present here a research on the practice of a conceptual model of activity-based costs inside a Dialysis Unit, whose cost-object is the hemodyalitical session. We also verify the use and acceptance rates by the involved professionals of the aforementioned system by means of a case study followed by interviews. The ABC System has been chosen due to the belief that it is one of the best cost systems available, especially inside a health;-service environment, due to the fact that it aims to track the spending of resources by activities which are, in turn, themselves consumed by products and services. Firstly, the project presents a panorama of the Brazilian hospital system, describing the scenario in which of the country Dialysis Units are inserted. It also analyzes medical aspects related to dialysis such as chronic renal insufficiency and the dialytical processes, both very relevant and important themes in Nephrology. Secondly, we analyze the relevant aspects of the process of choosing a cost system as well as the advantages and disadvantages of each available system. Finally, we perform a case study, which follows a conceptual model, and then evaluate the use and acceptance rates of the cost system by means of various interviews with professionals involved in Nephrology. The research has indicated that the involved in Nephrology professionals find that the ABC System seems adequate for the Dialysis Unit because it allows for a more accurate analysis of the activities and tasks comprised under a dialytical session, which is the ultimate cost-object of this study.
Pesquisar compreende buscar conhecimento sob as mais diversas formas, como: leituras, estudo de caso, investiga????o de fatos, an??lises de documentos, observa????es de fen??menos dentre v??rias outras formas. Entretanto, buscar conhecimento n??o basta, ?? preciso divulg??-lo, partilh??-lo. Com base nesta vis??o e tendo evidenciado a escassez de literatura existente sobre a utiliza????o de sistemas de custos nas institui????es hospitalares, esta pesquisa objetiva oferecer sua contribui????o, apresentando a aplica????o de um modelo conceitual de custeio baseado em atividades em uma Unidade de Di??lise, cujo objeto de custo ?? a sess??o de hemodi??lise, bem como verificar a utiliza????o e aceita????o do referido sistema mediante um estudo de caso seguido de entrevistas. Foi escolhido o Sistema ABC em decorr??ncia deste m??todo estar sendo apontado como uma das melhores metodologias de custeio, principalmente na ??rea de sa??de, na medida em que busca rastrear os recursos consumidos pelas atividades que s??o consumidas pelos produtos ou servi??os. Inicialmente este trabalho apresenta um panorama do sistema hospitalar brasileiro, descreve o cen??rio das unidades de di??lise no pa??s, abordando aspectos da medicina ligados ?? di??lise como, a insufici??ncia renal cr??nica e os processos dial??ticos, temas estes de fundamental import??ncia na ??rea de nefrologia. Em seguida ?? feita uma an??lise sobre os aspectos relevantes na escolha do sistema de custos, observando as vantagens e desvantagens de cada sistema. Finalmente, aplica-se o estudo de caso que segue um modelo conceitual, e mediante entrevistas com profissionais da ??rea de nefrologia apura-se tanto a utiliza????o quanto a aceita????o deste sistema. A pesquisa revela que o m??todo ABC, para os profissionais da ??rea de nefrologia, ?? adequado para a Unidade de Di??lise por permitir uma an??lise mais apurada nas atividades e tarefas impl??citas na sess??o de hemodi??lise (objeto de custo deste estudo).
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Hejtmánek, Petr. "Možnost využití ABC v logistickém procesu společnosti Primus CE." Master's thesis, Vysoká škola ekonomická v Praze, 2012. http://www.nusl.cz/ntk/nusl-142223.
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This work focuses on application of Activity based costing method in Primus CE. Within the practical part of the thesis, analysis of selected part of logistics process in the company is performed and activities within the process are mapped and valued. The thesis describes individual steps of valuation. Firstly activities for valuation are defined. In second step, cost-pool related to defined activities is identified. Following this step cost-pool is divided into sub-cost-pools based various cost-drivers which are likely to be common for activities in the groups. Selection of cost drivers is covered and reasoning is provided in the thesis. In the last step, cost of each activity is calculated. The summary of the work includes findings from the process of creating this model as well as findings resulting from valuation itself.
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Dahl, Jonas, and Jesper Porelius. "ABC+SCM=Sant?" Thesis, Linköping University, Department of Management and Economics, 2006. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-5738.
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Background:
Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.
Purpose:
The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.
Research method:
The thesis takes it’s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.
Conclusions:
The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management.
Bakgrund
Företag av idag ingår i allt större utsträckning i någon form av samarbete för att på så vis skapa sig konkurrensfördelar på marknaden, en av dessa samarbetsformer går under beteckningen Supply Chain Management. Hur styrningen i denna typ av relation bör se ut är ett relativt outforskat ämne, dock finns det i dagens forskningsdebatt flera forskare som förespråkar ABC-kalkylering som ett lämpligt styrinstrument för denna typ av relationer.
Syfte
Syftet med uppsatsen är att undersöka hur väl den pågående forskningsdebatten gällande användandet av ABC som styrverktyg inom SCM överensstämmer med befintlig teoribildning inom de respektive forskningsområdena.
Genomförande
Studien tar sin utgångspunkt i litteraturen, med detta avses att den empiri som studeras består av publicerade artiklar i den aktuella debatten. Informationen ställs sedan i relation till den existerande teoribildningen inom ABC respektive SCM.
Slutsats
De resultat som framkommer ur studien visar på att den aktuella debatten i vissa avseenden har rätt i de positiva effekter ett ABC-system skulle kunna generera inom SCM. Men vad studien huvudsakligen kommer fram till är att det i forskningsdebatten saknas en ordentlig problematisering av ämnet, vilket enligt oss också förklarar den övervägande positiva syn som föreligger till användandet av ABC inom SCM.
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Forcenette, Ricardo. "Análise e seleção de direcionadores de custos de transação para implementação do custeio baseado em atividades: um estudo multicasos." Universidade de São Paulo, 2004. http://www.teses.usp.br/teses/disponiveis/18/18140/tde-31072017-120351/.
Full textAbstract:
Em um momento da gestão eficaz, de exigência de alta produtividade, qualidade, inovação e de pressões ambientais e sociais, talvez um dos fatores mais determinantes do sucesso ou fracasso da empresa seja o posicionamento da mesma quanto aos seus custos. A contabilidade de custos, após um longo período de estagnação e, por conseqüência, perda da relevância, teve de adequar-se à nova realidade, evoluindo dos sistemas tradicionais de custeio, focados na mensuração e controle, para sistemas que focassem a gestão ao invés do controle, nascendo, dessa forma, o custeio baseado em atividades. Os diferenciais quanto a esse método de custeio em relação aos chamados métodos tradicionais residem em dois importantes conceitos embutidos na sua concepção: o conceito de atividades e, principalmente, o conceito de direcionadores de custo ou cost drivers. A precisão, o custo de coleta e manutenção dos dados e também a influência dos cost drivers sobre os gestores devem ser analisadas para a seleção dos direcionadores de custos. Dada a importância do custeio baseado em atividades e, por conseqüência, da escolha de direcionadores de custos, o trabalho busca desenvolver procedimentos para seleção de direcionadores que possam ser originados de dados já existentes na empresa e de fácil manuseio e gestão, os chamados direcionadores de transação, analisando a adequação desses direcionadores quanto a seu custo de obtenção, efeito comportamental e precisão.In a moment of the effective administration, of demand of high productivity, quality, innovation and of environmental and social pressures, perhaps one of the factors more determinant of the success or failure of the company is the positioning of the same with relationship at your costs. The cost accounting, after a long stagnation period and, for consequence, loss of the relevance, had to adapt to the new reality, developing of the traditional systems of costing, centered in the measure and control, for systems that centered the administration instead of the control, being born, in that way, the activity based costing. You differentiate yourselves with relationship to that costing method in relation to the calls traditional methods they reside in two important concepts embedded in your conception: the concept of activities and, mainly, the concept of cost drivers. The precision, the collection cost and maintenance of the data and also the influence of the cost drivers on the managers should be analyzed for the selection of the cost drivers. Given the importance of the activity based costing and, for consequence, of the choice of costs drivers, the work search to develop procedures for selection of cost drivers that can be originated of already data existent in the company and of easy handling and administration, the calls transaction cost drivers, analyzing the adaptation of those cost drivers with relationship your obtaining cost, effect in the behavior and precision.
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Pereira, Sara Isabel Melo. "Custeio por atividades (ABC) e unidade de esforço de produção (UEP): similaridades, diferenças e complementaridades." Universidade de São Paulo, 2015. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-21012016-103844/.
Full textAbstract:
O objetivo desta pesquisa consiste em identificar as principais diferenças, similaridades e complementaridades entre os métodos Custeio Baseado em Atividades (ABC) e Unidade de Esforço de Produção (UEP). Existem indícios de que ambos os métodos apresentam características em comum, dado já existirem trabalhos que propõem a criação de um modelo de integração dos dois. No entanto, percebeu-se uma lacuna nos referidos trabalhos em termos de comparação teórica dos conceitos e fundamentos associados a cada um destes métodos, o que motivou o presente trabalho. Assim, por meio de uma pesquisa bibliográfica, descritiva e comparativa, fez-se inicialmente uma análise detalhada de cada um dos métodos, envolvendo aspectos relacionados a suas origens, histórico de desenvolvimento, etapas de implementação e operacionalização, propósitos de uso e pontos fortes e fragilidades. Com base nessas informações, procedeu-se então à comparação dos respectivos métodos, por meio da qual se extraíram elementos para se responder à questão de pesquisa proposta. Dentre as diversas similaridades encontradas entre os métodos podem-se destacar: representação do efetivo consumo de recursos; atividades e postos operativos podem ser entendidos como sinônimos; possível subjetividade na escolha de critérios; necessidade de um conjunto vasto de informações para a execução; elevados custos de implementação; fornecem informações de lucratividade e rentabilidade; e analise da organização como um todo - produtos e serviços, operações e processos. Por outro lado, eles apresentam um conjunto de diferenças advindas principalmente dos diferentes propósitos que lhes deram origem- enquanto que o UEP assume uma postura físico-operacional, voltada para a medição da produção, o ABC assume características voltadas para a gestão dos custos monetários. Consequentemente, o método UEP assume vantagens em atividades de fábrica, relacionadas ao processo de manufatura, enquanto que o método ABC é mais voltado para atividades administrativas e de apoio, o que pode ser encarado como uma complementaridade. Assim sendo, o UEP propicia informações importantes para a gestão do processo produtivo, tais como identificação de gargalos produtivos, gestão da capacidade produtiva e reestruturação de processos de produção, enquanto que o ABC fornece informações para gestão de custos administrativos. Outra importante constatação é que o UEP, diferentemente do ABC, mensura os custos de produção e dos objetos de custeio por meio do estabelecimento de relações constantes entre esforços de produção e, por isso, apresenta estabilidade perante conjunturas econômicas desfavoráveis, tais como altas taxas inflacionárias.The objective of this research is to identify the main differences, similarities and complementarities between the methods Activity Based Costing (ABC) and Production Effort Unit (UEP). There are signs that both methods have characteristics in common, since there are already studies aimed to create a model of integration of the two methods. However, it was noticed a gap in these works in terms of theoretical comparison of concepts and fundamentals associated to each of these methods, which motivated this work. Thus, through a bibliographical, descriptive and comparative research, there was initially a detailed analysis of each method, involving aspects related to their origins, development history, implementation and operation stages, use of purpose and strengths and weaknesses. Based on this information it proceeded then to the comparison of the respective methods by which was extracted elements to answer the proposed question of this research. Many similarities were found between these methods and can be highlighted as: representation of the effective consumption of resources; activities and operating stations can be understood as synonyms; possible subjectivity in the selection criteria; need for a wide range of information for implementation; high implementation costs; provide profitability and yield information; and analyze the organization as a whole - products and services, operations and processes. On the other hand, they have differences arising mainly from the purposes that gave them birth- while UEP takes on a physical and operational approach, focused on the measurement of production, ABC assumes characteristics aimed to management of monetary costs. Consequently, the UEP method takes advantages of factory activities related to the manufacture process, while the ABC method is stronger on administrative and support activities, which can be seen as a complementary. Therefore, the UEP provides important information for the management of the production process, such as identifying production bottlenecks, management capacity and restructuring of production processes, while ABC provides information for administrative cost management. Another important finding is that the UEP, unlike ABC, measures the cost of production and products through the establishment of constant relations between production efforts and therefore provides stability against unfavorable economic situations, such as high rates of inflation.
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Mulazzani, Ana Rosa Silveira. "Artefatos contributivos ??s normas internacionais de contabilidade : aplica????o do conceito de custo total de propriedade a ativos qualificados." FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, 2010. http://132.0.0.61:8080/tede/handle/tede/478.
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Previous issue date: 2010-08-21This is a analysis between the relationship of the needs of proposed asset measurement standards, especially the calculation of the qualified assets cost and the tools provided by the concept of TCO Total Cost of Ownership. The main goal is to demonstrate the uses of TCO as a measurement tool for cost carrying of assets. The main challenge in implementing the concept of cost of ownership is calculate its value since to do so, it must apply costing methodologies, i.e. cost assessment methodologies and the consequent approach of values ratios. This survey is a conceptual essay, based on bibliographic search, being formulated example indicative of TCO on asset metrics fetching contributory related tools. The goal were did based on a illustration of the TCO concept applied for two qualified assets (table wine industry) by the costing of purchase, production, logistics and commercialization of the process to make table wines, using ABC (Activity Based Costing) as a medium to costs allocation.
Este trabalho parte das rela????es existentes entre as necessidades de mensura????o de ativos preconizadas nas normas internacionais de contabilidade, especialmente o c??lculo do custo de carregamento de ativos e os artefatos disponibilizados pelo conceito de Custo Total de Propriedade (TCO) sigla consagrada do ingl??s Total Cost of Ownership. O objetivo geral ?? mostrar a aplica????o do conceito de TCO, como artefato de mensura????o de ativos, na apura????o de custo de carregamento Um desafio importante na aplica????o do conceito de custo de propriedade est?? em se calcular o valor dele, dado que para consegui-lo h?? que se aplicarem metodologias de custeio, ou seja, metodologias de apura????o de custos e a consequente abordagem de rateio de valores. Esta pesquisa configura-se como um ensaio conceitual, fundamentado em pesquisa bibliogr??fica, sendo formulado exemplo indicativo de aplica????o do conceito de TCO ??s mensura????es de ativos buscando artefatos contributivos das mensura????es necess??rias. O objetivo foi alcan??ado atrav??s da ilustra????o do conceito de TCO aplicado a dois ativos qualificados (vinhos finos), identificando o custo de comprar, produzir, armazenar e comercializar vinhos finos, usando o custeio ABC (Activity Based Costing) como meio de aloca????o de custos.
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Dalpane, Riccardo. "Applicazione di sistemi di misurazione delle performance in ambito industriale. Il caso WASP." Master's thesis, Alma Mater Studiorum - Università di Bologna, 2022.
Find full textAbstract:
Nel presente elaborato vengono presentati i risultati delle mie analisi interne al contesto organizzativo, svolte per WASP S.r.l, azienda romagnola con sede a Massa Lombarda, leader nel settore della stampa 3D.
L’elaborato ha la principale finalità di mostrare alcuni strumenti del controllo di gestione e misurazione delle performance applicati a questa realtà aziendale in fase di sviluppo.
Nell'elaborato viene presentato nel dettaglio il "Performance Measurement System" e gli strumenti operativi applicati. Viene di seguito contestualizzata l'azienda per poi procedere con l'applicazione di tali strumenti. Segue la discussione dei procedimenti e i risultati ottenuti. In particolare sono state poste le basi per la creazione di una Balanced Scorecard che individua una buona parte degli obiettivi aziendali convertendoli in target specifici. Un ulteriore strumento del PMS è la Stakeholder map, che mappa secondo alcuni parametri, tutti gli stakeholder principali dell'azienda.
È stato svolto il calcolo del costo pieno per due tipologie di stampanti 3D prodotte da WASP, con particolare enfasi sulla tecnica dell'Activity Based Costing per l'allocazione dei costi indiretti. Sono seguite analisi di Break-Even Point e target costing in ottica di miglioramento.
Sono stati calcolati successivamente gli indici finanziari per valutare lo stato di salute attuale dell'azienda e creati strumenti di valutazione e qualifica dei fornitori.
Seguono le conclusioni.
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Martin, Monica. "The development of a good governed costing management model for Mandela Bay Development Agency projects within the Nelson Mandela Bay Municipal boundaries." Thesis, Nelson Mandela Metropolitan University, 2017. http://hdl.handle.net/10948/18584.
Full textAbstract:
The purpose of this single case study was to investigate the variables that determine the perceived success of the costing management of Mandela Bay Development Agency Projects (MBDA). Eleven propositions namely Strategic Planning, Stakeholders, Procurement Processes, Contracts, Design Management, Implementation Management, Internal Regulatory Structures, Outside Advice, Human Behaviour, Risk Management and Governance Structure, were identified that could influence costing management of MBDA projects. By using qualitative research methods, the MBDA was compared with three other agencies with similar mandates, by means of four semi-structured interviews, in order to identify similarities and differences between the organisations in terms of costing management. The results of nine in-depth interviews with MBDA project role players, with open ended questions about the participants’ views on the factors that influence costing management, were used to discover themes that were overlooked in the proposed model of perceived success of costing management of MBDA projects. Most of the propositions as per the proposed model for the perceived success of costing management of MBDA projects were confirmed to have a positive relationship to the costing management of MBDA projects. The model was revised after the results were presented to include two ante-ceding variables that were overlooked in the literature review, but emerged from the data namely Funding Model and Compliance to Legislation. The identification of the additional variables namely Team Dynamics (replacing Human Behaviour) and Planning Model are important aspects to be considered in relation to the costing management of MBDA projects. With the focus on good governance and the MBDA’s good record of clean and unqualified audits, it is to be noted that the performance of government projects is usually measured against progress and expenditure and not necessarily against the value for money and the quality of the completed project.
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Catalão, Carla Sofia Januário Lopes. "Operacionalização do sistema de contabilidade analítica nas instituições de ensino superior público em Portugal: o caso da FMUL." Master's thesis, Universidade de Évora, 2010. http://hdl.handle.net/10174/20990.
Full textAbstract:
Tal como no sector privado, a Contabilidade Analítica consiste numa ferramenta indispensável de apoio à tomada de decisão por parte dos gestores e administradores públicos, permitindo optimizar a relação entre eficiência, eficácia e economia na gestão dos gastos públicos. Contudo, este subsistema contabilístico poderá ser de difícil aplicação em organizações tão complexas como são as escolas superiores e as universidades. Desta forma, a implementação de um Sistema de Contabilidade Analítica surge como um dos maiores desafios que se colocam às Instituições de Ensino Superior Público (IESPs) também em Portugal. Neste trabalho, com base na literatura existente e nos estudos empíricos já realizados, são identificados os principais benefícios e constrangimentos associados à implementação e operacionalização, nas IESPs, do subsistema de Contabilidade Analítica previsto no Plano Oficial de Contabilidade para o Sector da Educação (POC Educação) assente numa metodologia de Custeio Baseado nas Actividades (CBA). Tendo por referência o estudo de caso da Faculdade de Medicina da Universidade de Lisboa (FMUL), o objectivo principal deste estudo consiste em identificar um conjunto de práticas e procedimentos que melhorem a eficácia e eficiência na operacionalização, implementação e utilização de um Sistema de Contabilidade Analítica numa IESP em Portugal, de forma a que este forneça a informação relevante, designadamente sobre o desempenho e a viabilidade económica das várias actividades, para efeitos de tomada de decisão por parte dos órgãos de gestão. Atendendo a que, na FMUL, o Sistema de Contabilidade Analítica se encontra numa fase embrionária, este estudo constitui essencialmente um diagnóstico que poderá servir como ponto de partida para a equipa de trabalho a constituir na fase de operacionalização e implementação do CBA na instituição. – ABSTRACT: As in the private sector, Management Accounting is a vital tool to support decisionmaking of public managers and administrators, allowing optimization in the relationship between efficiency, effectiveness and economy while managing public spending. Rowever, this accounting subsystem may be difficult to implement in organizations as complex as colleges and universities. Thus, the implementation of a Management Accounting system emerges as one of the greatest challenges faced by Public Institutions of Righer Education (PIREs) also in Portugal. ln this dissertation, based on existing literature and empirical studies already made, one identified the main benefits and constraints associated with the implementation and operation, in the PIREs, of the Cost Accounting subsystem provided by the Official Accounting Plan for the Education Sector, based on an Activity-Based Costing (ABC) methodology. Taking as reference the case study at the Medical Faculty of the University of Lisbon (MFUL), the main purpose of this study is to identify a set of practices and procedures to improve effectiveness and efficiency in the operation, implementation and use of a Cost Accounting system in one PIRE in Portugal, in order to enable it to provide relevant information, particularly about the performance and economic viability of the various activities, for the purpose of decision making by management bodies. Given that, in MFUL, the Cost Accounting system is in an initial stage, this study is essentially a diagnosis that could serve as a starting point for the team to be formed during the operation and implementation of ABC in the institution.
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Lincoln, Andrew R. "Development of a dynamic costing model for assessing downtime and unused capacity costs in manufacturing." Thesis, Georgia Institute of Technology, 2013. http://hdl.handle.net/1853/49099.
Full textAbstract:
While costing methods have developed over time, they are often static in nature and ill-suited to the dynamic nature of production lines. Static costing systems are often developed for long-term analysis. Due to this, they lack the ability to aid short-term decision-making. In addition, the use of averaged data prohibits a static costing system from accurately tracing the cost effects of changing system behavior like random downtime events. A dynamic costing system, however, can capture the cost effects of changing system behavior in a manner that can aid short-term operational management.
The proposed methodology is a dynamic activity-based costing method that relies on real-time production line data to track costs, specifically the added costs of unused capacity and downtime events. The methodology aims to trace these costs to responsible cost centers on the production line to give a better representation of the total cost of production, specifically in regards to normal production costs, added downtime costs, and added costs from unused capacity. In addition to monetary costs, the methodology provides a framework for tracking environmental costs, such as energy use, in order to aid plant managers with determining the environmental impact of their operations.
The methodology addresses a gap between activity-based costing and downtime costing by combining the two under a single methodology. It traces both monetary and environmental costs to cost centers on the manufacturing line to aid continuous improvement efforts and the allocation of resources. By using real-time data, the methodology alerts management to changing system performance in a shorter time frame than static costing systems.
The methodology will be shown in a case study of an automotive assembly plant. The case study will model the resource use of an automotive paint shop and trace this resource use to line segments in order to highlight areas of possible improvement.
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Aillon, Humberto Silva. "A desinstitucionalização do custeio baseado em atividades sob a ótica da nova sociologia institucional." Universidade de São Paulo, 2013. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-03122013-185312/.
Full textAbstract:
A pesquisa teve como objetivo geral investigar, sob a ótica da Nova Sociologia Institucional, quais fatores contribuíram para o enfraquecimento e abandono do Custeio Baseado em Atividades nas empresas objetos do estudo, Beta e Gama. As publicações sobre o Custeio Baseado em Atividades aumentaram expressivamente a partir de 1985, porém não obtiveram sustentabilidade no longo prazo. Percebeu-se muita confusão nos conceitos sobre o método de custeio e resultados das pesquisas não comparáveis, o que contribui para o seu desentendimento conceitual e potencial abandono do método. O caminho que levou aos achados teve base em pesquisa qualitativa e nas empresas estudadas foram avaliados os estágios de adoção do ABC, estágios de institucionalização e as variáveis de desinstitucionalização. Pelos distintos objetivos que motivaram a adoção do ABC, a empresa Beta alcançou o terceiro e a Gama o segundo estágio de adoção. O isomorfismo normativo, incentivado pela recomendação de consultorias, apresentou muita importância nas empresas, enquanto os demais isomorfismos, mimético, coercitivo e competitivo, apresentaram menor relevância. Durante o período de vigência do método de custeio nenhuma das empresas alcançou o estágio de total institucionalização. Ao avaliar os fatores de abandono e desinstitucionalização do ABC, o pressuposto com maior expressão foi o de pressão social, por não trazer inovação informacional, não ser uma exigência da matriz, além da falta de incentivos fiscais. Na categorização dos pontos críticos, foram mapeados dez fatores para a não continuidade do ABC sendo desses, seis inovações não previstas na literatura consultada e quatro que reforçaram a literatura atual. A originalidade deste trabalho reside no conjunto de achados que permitiram o desenvolvimento de uma estrutura básica para que acadêmicos e profissionais analisem antes de incorrer em investimentos e alocação de colaboradores que não trarão o resultado financeiro esperado pela descontinuidade do artefato adotado pela empresa.The research aimed to investigate under the perspective of New Institutional Sociology which factors contributed to the weakness and abandonment of Activity Based Costing in the companies studied, Beta and Gama. Research on the Activity Based Costing significantly increased since 1985, but did not achieve long-term sustainability. It was noticed a lot of confusion in concepts about the costing method and research results presented are not comparable which contributes to its conceptual misunderstanding and potential abandonment of the method. The path that led to the findings was based on qualitative research and the companies studied were evaluated the stages of ABC\' adoption, institutionalization\' stages and variables of deinstitutionalization. By distinct goals that motivated the adoption of ABC among the companies studied, Beta reached the third stage and Gama reached the second adoption stage. The normative isomorphism encouraged by the recommendation of consulting firms presented a lot of importance in companies, while the remaining isomorphisms, mimetic, coercive and competitive, had smaller relevance. During the period of the costing method neither company has reached the stage of full institutionalization. Evaluating the factors of abandonment and deinstitutionalization of ABC the assumption with highest expression was the social pressure, for not bringing innovation informational, not to be a requirement of the head quarter, besides the lack of fiscal incentives. The categorization of the critical points, ten factors were mapped to not continuity of ABC being these six innovations not covered in the literature, and four that reinforced the current literature. The originality of this research lives in the set of findings that allowed the development of a basic structure for academics and practitioners to analyse it before incurring investments and allocation of employees who will not bring the expected financial results due to the discontinuity of the tool adopted by the company.