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Journal articles on the topic 'Activity-based accounting'

Author: Grafiati

Published: 4 June 2021

Last updated: 27 January 2023

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1

Kont, Kate-Riin, and Signe Jantson. "Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC): Applicable Methods for University Libraries?" Evidence Based Library and Information Practice 6, no. 4 (December 15, 2011): 107. http://dx.doi.org/10.18438/b8gg8z.

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Objective – This article provides an overview of how university libraries research and adapt new cost accounting models, such as “activity-based costing” (ABC) and “time-driven activity-based costing” (TDABC), focusing on the strengths and weaknesses of both methods to determine which of these two is suitable for application in university libraries. Methods – This paper reviews and summarizes the literature on cost accounting and costing practices of university libraries. A brief overview of the history of cost accounting, costing, and time and motion studies in libraries is also provided. The ABC and the TDABC method, designed as a revised and easier version of the ABC by Kaplan and Anderson (Kaplan & Anderson 2004) at the beginning of the 21st century, as well as the adoption and adaptation of these methods by university libraries are described, and their strengths and weaknesses, as well as their suitability for university libraries, are analyzed. Results – Cost accounting and costing studies in libraries have a long history, the first of these dating back to 1877. The development of cost accounting and time and motion studies can be seen as a natural evolution of techniques which were created to solve management problems. The ABC method is the best-known management accounting innovation of the last 20 years, and is already widely used in university libraries around the world. However, setting up an ABC system can be very costly, and the system needs to be regularly updated, which further increases its costs. The TDABC system can not only be implemented more quickly (and thus more cheaply), but also can be updated more easily than the traditional ABC, which makes the TDABC the more suitable method for university libraries. Conclusion – Both methods are suitable for university libraries. However, the ABC method can only be implemented in collaboration with an accounting department. The TDABC method can be tested and implemented by separate departments, and thus can contribute to the provision of better and more effective library services at lower costs. However, the involvement of experts in costing and accounting is recommended.

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Rea, Michele A., and Lucia Stella. "Aspetti evolutivi dell'Environmental Management Accounting: l'Activity-Based Life-Cycle Costing." MANAGEMENT CONTROL, no. 2 (September 2012): 43–66. http://dx.doi.org/10.3280/maco2012-002003.

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Environmental Management Accounting (EMA) is a new research field on accounting born to overcome conventional management accounting's limits about environmental costs. This work offers a literary review on EMA. In particular, the Authors in the first part describe a series of LCC-oriented tools which characterise Environmental Management Accounting. The second section, passing through the "traditional" Activity-Based Costing, presents the Activity-Based LCC methodology, which combines the activity-based approach with the life-cycle perspective for environmental costs. In conclusion, the Authors propose new research lines on EMA.

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3

Chan, Yee-Ching Lilian. "Improving hospital cost accounting with activity-based costing." Health Care Management Review 18, no. 1 (1993): 71–77. http://dx.doi.org/10.1097/00004010-199301810-00008.

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Chan, Yee-Ching Lilian. "Improving hospital cost accounting with activity-based costing." Health Care Management Review 18, no. 1 (1993): 71–78. http://dx.doi.org/10.1097/00004010-199324000-00008.

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5

Liu, Yan Hong, Guang Ling Hu, and Qin Li Wang. "Cost Control of the Civil Engineering Based on Activity-Based Costing." Advanced Materials Research 710 (June 2013): 790–93. http://dx.doi.org/10.4028/www.scientific.net/amr.710.790.

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In order to solve the current problems of cost management in civil engineering industry by using traditional management accounting systems, an effective method of activity-based costing is presented. Activity-based costing has been suggested as the leading contender method to replace traditional cost accounting systems, since its capability can make the processes and activities performed in the organization more transparent and observable. The paper attempts to develop a cost accounting system based on the activity-based costing ideas. The proposed method can provide the useful information to manage total processes in civil engineering. Nine operations are suggested in the proposed method, such as processing, pre-processing, post-processing, moving, and so on. As seen from the result of the case, the proposed method is of efficiency and feasibility.

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Lebas, Michel. "Which ABC? Accounting based on causality rather than activity-based costing." European Management Journal 17, no. 5 (October 1999): 501–11. http://dx.doi.org/10.1016/s0263-2373(99)00036-5.

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7

Hofmann, Erik, and Jan Bosshard. "Supply chain management and activity-based costing." International Journal of Physical Distribution & Logistics Management 47, no. 8 (September 4, 2017): 712–35. http://dx.doi.org/10.1108/ijpdlm-04-2017-0158.

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Purpose The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications and areas for future research in intra-firm and inter-organizational environments. Design/methodology/approach The findings underlie a systematic review methodology. Research gaps and guidance for further publications are derived from the reference framework based on ABC and SCM literature. Findings The review illustrates four main areas for further research: determination of the role of management accounting in SCM (including supply chain finance), integration of time-driven ABC with radio frequency identification (RFID) technology and automatic data collection, analysis of inter-organizational management tools in supply chains in multiple negotiation rounds, and standardization of cost accounting data in supply chains. Practical implications The review provides practitioners with three main recommendations: ABC applications require a solid data basis, organizational readiness, commitment from senior management, and an ABC management philosophy; open book accounting for inter-organizational cost information-sharing purposes needs institutional arrangements and economic incentive systems; and sharing costs and benefits among supply chain members requires a change of managers’ mind-set. Originality/value This paper reveals practical implications and provides new directions for research based on the reference framework. The paper contributes to the interdisciplinary topic between SCM and management accounting by providing a structured overview of 87 peer-reviewed articles from 1992 to 2016.

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8

Emmett, Dennis, and Robert Forget. "The Utilization of Activity-Based Cost Accounting in Hospitals." Journal of Hospital Marketing & Public Relations 15, no. 2 (August 15, 2005): 79–89. http://dx.doi.org/10.1300/j375v15n02_06.

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9

Becker, Jörg, Philipp Bergener, and Michael Räckers. "Activity-Based Costing in Public Administrations." International Journal of E-Services and Mobile Applications 2, no. 4 (October 2010): 1–10. http://dx.doi.org/10.4018/jesma.2010100101.

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The traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for controlling mechanisms is rising. Furthermore, Europe Pan-European directives foster process harmonization and introduction of IT-supported and optimized business processes in the public sector. In this regard, activity-based costing can be a useful instrument for efficiency measurement of public administrations output. Through the introduction of new public management and double-entry accounting public administrations, the opportunity to use cost-centered accounting mechanisms to assess process performance while evaluating their activities in a holistic concept is accomplished. Process modeling can be a useful instrument to help public administrations to capture relevant process knowledge and thus create the data basis for activity-based costing.

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Jalalabadi, Faryan, Allen Milewicz, Sohail Shah, Larry Hollier, and Edward Reece. "Activity-Based Costing." Seminars in Plastic Surgery 32, no. 04 (October 22, 2018): 182–86. http://dx.doi.org/10.1055/s-0038-1672208.

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AbstractCost allocation for health care professionals can be an enigma within the health care system. Activity-based costing (ABC) is an accounting tool that allocates costs incurred through a company's practice of providing goods and services to the consumer. ABC can provide insight into inefficiencies across the supply chain and unlock excess capacity. This, in turn, can drive services provided toward generating more value for the hospital system. ABC can be tailored to focus upon a unit of measurement that holds value as it pertains to production. With time-driven ABC (Td-ABC), we look to use the advantages of both the fee-for-service and capitation model to transition to a value-based system. Providers are rewarded based on efficiencies and successful outcomes in patient care while disincentivizing poor outcomes and superfluous volume/expenditures. ABC, however, does not come without its own risks and disadvantages, and the user must exercise caution in applying this cost-allocating tool to avoid detriment to its practice. A review of the literature was conducted to analyze the implementation, medical application, and advantages and disadvantages of Td-ABC.

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11

Bushong, J. Gregory, John C. Talbott, and David W. Cornell. "Instructional Case—Activity-based Costing Incorporating both Activity and Product Costing." Accounting Education 17, no. 4 (December 2008): 385–403. http://dx.doi.org/10.1080/09639280802436632.

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12

Hussein, Mohamed E. A., and Kinsun Tam. "Pilgrims Manufacturing, Inc.: Activity-Based Costing versus Volume-Based Costing." Issues in Accounting Education 19, no. 4 (November 1, 2004): 539–53. http://dx.doi.org/10.2308/iace.2004.19.4.539.

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13

Broad, Martin, and David Crowther. "Activity based costing in universities ‐ An inappropriate technique?" Journal of Applied Accounting Research 6, no. 2 (November 2001): 55–89. http://dx.doi.org/10.1108/96754260180001028.

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14

Bescos, Pierre-Laurent, Éric Cauvin, and Maurice Gosselin. "Activity-based costing and activity-based management : A comparison of the practices in Canada and in France." Comptabilité - Contrôle - Audit 8, no. 3 (2002): 229. http://dx.doi.org/10.3917/cca.083.0229.

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15

Lawrence, Heather J., Liz Wanless, and E. Ann Gabriel. "Applying Activity-Based Costing to Intercollegiate Athletics." Sports Innovation Journal 1 (June 29, 2020): 81–105. http://dx.doi.org/10.18060/23717.

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Current accounting methods in intercollegiate athletics make it difficult for leaders to assess and understand the true cost of each sport team operations. Institutional and athletics leaders often make decisions concerning sport sponsorship/offerings, budget allocations, overall program operations, and review Title IX compliance based on information that may not truly capture the cost of each sport. Additionally, intercollegiate athletics reform groups and the federal government are calling for athletic departments to report more consistent, accurate, and transparent financial data. The purpose of this paper is to respond to the call for accounting reform in intercollegiate athletics via an innovative application of activity-based costing (ABC) to one NCAA Football Bowl Subdivision (FBS) athletics department. ABC was applied to the athletic department budget report with results showing how previously established ABC cost drivers for intercollegiate athletics (Lawrence, Gabriel, & Tuttle, 2010) and reallocation of expenses back to specific sports allow for a greater understanding of the cost of each sport.

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16

Hoozée, Sophie, and Stephen C. Hansen. "A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing." Journal of Management Accounting Research 30, no. 1 (February 1, 2017): 143–67. http://dx.doi.org/10.2308/jmar-51686.

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ABSTRACT The relationship between activity-based costing (ABC) and time-driven activity-based costing (TDABC) has not been systematically investigated. We compare the two systems analytically and via a numerical experiment. Our analytical comparison generates formulas that describe how each system maps resources to activities and finally to products. We demonstrate that ABC aggregates resource-to-activity information by resources (columns), while TDABC selects partitions of activity-by-resource information. Our numerical experiment shows that TDABC is more accurate than ABC when traceability of resources to activities is high and activity traceability to products is low, while ABC is more accurate when activities are more traceable to products, irrespective of the level of resource traceability to activities. Finally, we examine the impact of hybridizing an ABC (TDABC) system with TDABC (ABC). We find that adding one ABC element into a TDABC system usually improves accuracy. However, adding one TDABC element into an ABC system usually substantially degrades accuracy. Data Availability: The simulated datasets are available from the first author on request.

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17

Cui, Qiu Yue, Xue Ren Dong, Yu Zhen Ma, and Long Li. "Research on the Application of Activity-Based Costing Based on the Concept of the New Accounting Standards." Advanced Materials Research 1006-1007 (August 2014): 486–89. http://dx.doi.org/10.4028/www.scientific.net/amr.1006-1007.486.

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We encountered many obstacles in the implementation process of Activity-based Costing. But the new accounting standards fully embody a new accounting concept, coinciding with the concept of Activity-based Costing, and it brings a new opportunity to implement Activity-based Costing. The paper discusses the content.

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18

Abdul Majid, Jamaliah, and Maliah Sulaiman. "Implementation of activity based costing in Malaysia." Asian Review of Accounting 16, no. 1 (May 16, 2008): 39–55. http://dx.doi.org/10.1108/13217340810872463.

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19

Kennedy, Tom, and John Affleck-Graves. "The Impact of Activity-Based Costing Techniques on Firm Performance." Journal of Management Accounting Research 13, no. 1 (January 1, 2001): 19–45. http://dx.doi.org/10.2308/jmar.2001.13.1.19.

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Given the debate in both the professional and scholarly literature on the effectiveness of management accounting systems in the contemporary business environment, there is a need to understand more about the impact of activity-based costing (ABC). In this paper, we show that the choice of a management accounting system, such as ABC, may have a significant impact on firm value. Specifically, for a sample of U.K. firms, we show that firms adopting activity-based costing techniques outperform matched non-ABC firms by approximately 27 percent over the three years beginning on January 1 of the year in which the ABC techniques are first implemented. This result is robust to different matching criteria and for both accounting and market-based measures of performance. Further analysis suggests that ABC adds to firm value through better cost controls and asset utilization, coupled with greater use of financial leverage.

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20

Antić, Ljilja, Tatjana Stevanović, and Jovana Milenović. "Environmental activity-based costing as an instrument of environmental management accounting." Ekonomski pogledi 23, no. 1 (2021): 53–68. http://dx.doi.org/10.5937/ekopogl2101053a.

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The issue of environmental protection has become increasingly important throughout the world in recent decades. Spreading awareness of the quality of the environment should not be sought only in the application of eco-technologies, but also in environmental ethics, because without it there is no human survival and preservation of the environment. Environmental management accounting plays an important role in the environmental management process, the aim of which is to provide relevant information to all stakeholders. Also, environmental management accounting improves resource efficiency and makes it easier for company managers to make decisions on the project that will help improve environmental performance. The aim of this paper is to point out the importance and need for environmental activity-based costing as an instrument of environmental management accounting

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21

Liu, Yan Hong, and Shu Lin Gong. "Production Management for Manufacturing Based on Activity-Based Costing." Applied Mechanics and Materials 120 (October 2011): 432–35. http://dx.doi.org/10.4028/www.scientific.net/amm.120.432.

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In order to solve the current problems of cost management in manufacturing industry by using traditional management accounting systems, two-stage approach analytical method of activity-based costing is presented. The proposed method allocates indirect costs to products based on cost drivers of various levels. There are many advantages of the proposed method, it can make the production processes more transparent, help to identify production efficiencies, encourages managers to introduce corrective actions, allow the evaluation of corrective actions to be undertaken, reduce costs, and enhance competitiveness of enterprises. A case is analyzed, it is seem that the peoposed method is of efficiency and feasibility.

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22

Sherrard, William R., Michael McEwen, and James E. Williamson. "Activity-Based Costing: Multiple Lot Size Effect." Journal of Applied Business Research (JABR) 13, no. 2 (September 7, 2011): 103. http://dx.doi.org/10.19030/jabr.v13i2.5765.

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This paper illustrates how overhead cost allocations may vary between traditional volume-based cost accounting and ABC. The illustration is then expended to show how product costs determined by ABC can also vary depending upon the lot sizing method. The illustration is then used to explain how a costing table can be utilized to obtain accurate per unit costs when a product is produced in multiple lot sizes.

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23

Hidayatullah, Muhammad Syarif. "STUDI AL-QURAN DAN HADITS TENTANG EKSISTENSI DAN KONSTRUKSI AKUNTANSI SYARIAH." Bilancia: Jurnal Studi Ilmu Syariah dan Hukum 14, no. 2 (December 30, 2020): 209–26. http://dx.doi.org/10.24239/blc.v14i2.543.

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The basic concept of accounting is recording and in development is divided into various financial recording systems in different categories. Islam with comprehensive Shari'a not only regulates vertical problems, namely the relationship between humans and God in matters of ubudiyah, but also regulates the horizontal problems of human relations with humans in matters of muamalah and that is where there is accounting activity, the presence of the term sharia accounting shows the existence of Islamic values absorbed in the activity. In principle, the existence of Islamic accounting is contained in the QS. Al-Baqarah / 2: 282. Allah swt. has recommended recording for non-cash transactions, it is not without reason, because it certainly contains benefits in it. The construction of sharia accounting based on verses of the a-Quran and hadith is not only value-free activities, but sharia accounting is a combination of accounting (writing) and accountant (writer) activities with an accountant required to be professional and to have an honest personality and to work patiently and conscientiously apart pay attention to sharia standards in financial statements.

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Wegmann, Gregory. "A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach." Asia-Pacific Management Accounting Journal 14, no. 2 (August 31, 2019): 161–84. http://dx.doi.org/10.24191/apmaj.v14i2-08.

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This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology applied is an academic and professional literature review. The typology designed shows common points and similarities of the methods observed and their strategic dimensions. Some of the methods studied are more or less useful for practitioners, according to the situation of their companies. Keywords: strategic cost management, activity-based costing, typology

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Misono, Alexander S., Rahmi Oklu, and Anand M. Prabhakar. "Time-Driven Activity-Based Costing Trumps Traditional Cost Accounting for Radiologists." American Journal of Roentgenology 204, no. 2 (February 2015): W217. http://dx.doi.org/10.2214/ajr.14.13258.

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26

Adamova, G. A. "Activity-based cost accounting as a tool for strategic company management." E-Management 5, no. 2 (June 30, 2022): 45–52. http://dx.doi.org/10.26425/2658-3445-2022-5-2-45-52.

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A strategic approach to fnancial performance management allows the company to achieve long-term business success. However, to implement this approach, it is necessary to organize an appropriate information system. The purpose of the work is to study the main problems of accounting and analytical support of strategic management of a manufacturing company in rapidly changing market conditions. Also, in order to ensure sustainable development and achieve the planned fnancial result, the author of the article oﬀers reasonable suggestions and recommendations for the formation of information in the context of the types of activities of an economic entity. The author analyzes existing approaches to systematization of information by types of activity and gives recommendations for the consistent application of the methodology for generating data in the context of key activities, identifying cost drivers and evaluating products in relation to the business processes they cause. The article formulates requirements for the organization of cost accounting by type of activity with the possibility of assessing the relationship between the company’s products and the consumption of resources and the formation of the optimal product range on this basis. The practical implementation of mentioned recommendations will provide an opportunity to improve the fnancial position of the company by identifying and reducing activities that do not create value and to allocate available resources more eﬀectively.

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27

Pushkar, Iryna. "Activity-based costing as progressive method of cost management in accounting." Visnik Zaporiz'kogo nacional'nogo universitetu. Ekonomicni nauki 3, no. 43 (2019): 61–66. http://dx.doi.org/10.26661/2414-0287-2019-3-43-09.

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28

Wessels, C. B., and H. F. Vermaas. "A management accounting system in sawmilling using activity based costing techniques." Southern African Forestry Journal 183, no. 1 (November 1998): 31–35. http://dx.doi.org/10.1080/10295925.1998.9631198.

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29

Popovic, Nikola, and Marina Vasilic. "Activity-based costing on the example of prune-drying company." Journal of Agricultural Sciences, Belgrade 59, no. 3 (2014): 363–73. http://dx.doi.org/10.2298/jas1403363p.

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This paper examines the possibility of application of the activity-based costing in a company engaged in drying fruit. Activity Based Costing (ABC) was developed due to the shortcomings of traditional cost accounting systems, which was shown to have serious limitations, on one hand, and due to the need for more accurate cost price, on the other. This is of great importance for business decision making, which requires quality data and information, because the intense technical and technological progress has significantly altered the environment companies operate in. Along with this fact, major changes in cost structure occurred, which reflected through the increase of the indirect cost portion, and decrease of direct labor and material costs. Traditional cost accounting methods allocate indirect production costs using keys which are no longer appropriate for the new circumstances, and therefore typically allocate unreasonably high amount of indirect costs to those products which are produced in larger series. ABC cost accounting system firstly allocates indirect costs to pre-defined activities, and afterwards carries them to cost and profit drivers. The application of ABC costing in Serbia is at the very beginning. Having in mind that the privatization and the restructuring phase in the economy is followed by the establishment of a new management with fresh ideas, this can be a good timing for companies to introduce modern approach and modern methods of cost accounting. ABC method is very convenient for application in service companies, food processing industry, confectionery companies, driers, sugar refineries, breweries, dairies, mills etc.

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Миславская, Н., and N. Mislavskaya. "Social Accounting Control." Auditor 5, no. 2 (March 4, 2019): 28–32. http://dx.doi.org/10.12737/article_5c6cfece4e0f57.90216256.

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Th e article is devoted to the problems of social control in accounting. Based on the ethical principles of scientifi c activity, the current state of the national accounting system is analyzed, problems associated with the fundamental possibility of conducting basic research in accounting are identifi ed.

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Barros, Rúben Silva, and Ana Maria Dias Simões da Costa Ferreira. "Time-driven activity-based costing." Qualitative Research in Accounting & Management 14, no. 1 (April 18, 2017): 2–20. http://dx.doi.org/10.1108/qram-10-2015-0095.

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Purpose By designing a pilot time-driven activity-based costing (TDABC) model, this study aims to examine in depth the suitability and the complexity of TDABC in a manufacturing company. Design/methodology/approach To obtain a deeper understanding on the matters to analyse, this research adopts an interventionist approach. The host organisation is GP, a Portuguese company in the frozen food sector. Findings The authors’ experience allows them to assert that TDABC is suitable for a manufacturing company and it is able to deal with the variability of the industrial processes. Nonetheless, through a comparison with the models presented in the literature, TDABC appears to be more complex for manufacturing. The authors argue that this happens for two reasons. First, the two types of resources (human labour and machinery) used in production areas create a need to split tasks and to create two equations for each process, something that does not happen in service companies. Second, times are difficult to individualise for certain highly automated procedures, which could also give rise to some errors. Research limitations/implications The designed model is compared to other models presented in the literature. Practical implications This study shows a real example of TDABC in manufacturing and the procedural innovation of the time equations. Originality/value As the TDABC literature has been mostly focused on examples of service companies, the authors examine the technical suitability and the complexity of TDABC in manufacturing companies.

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Marenych, Tetiana H., and Tetiana V. Kovalova. "A Systematic Approach to Essentiating the Professional Judgment of an Accountant." Business Inform 10, no. 537 (2022): 132–44. http://dx.doi.org/10.32983/2222-4459-2022-10-132-144.

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The purpose of the article is to study the essence of the concept of «professional judgment of an accountant» and the scope of its application based on the use of a systematic approach. The article emphasizes the important role of professional judgment of an accountant in reflecting a reliable idea of the financial condition and results of the enterprise’s activity, cash movement, providing useful financial information to internal and external stakeholders. The provisions of the current regulatory legal acts on the reflection in the accounting and financial statements of objects, facts and events that require the application of professional judgment of an accountant are analyzed. It is proved that in international accounting standards much attention is paid to the professional judgment of an accountant, but they often do not detail for a particular case the procedure for evaluating or recognizing the object of accounting. The goal of the professional judgment of an accountant is defined, which is to ensure the functioning of accountance as an integrated system, to promote the formation of complete, reliable, relevant information about the activities of the enterprise for diverse users in accordance with their information requests. It is concluded that the professional judgment of an accountant is applied at all stages of bookkeeping (financial, tax, management accounting) and the preparation of appropriate reporting forms, when developing and amending accounting policies and is aimed at observing the principles of accounting and financial reporting, substantiation of the continuity of activity, materiality and compliance of accounting information with specific facts and circumstances that occur in the business environment and activities of the enterprise, satisfaction of information needs of stakeholders. The main elements of the professional judgment of an accountant include: knowledge, professional obligations, customer orientedness, experience, ethical principles, and personal qualities. The main approaches to the disclosure of the essence of professional judgment of an accountant are determined as follows: in a narrow sense, professional judgment comprises the basis for the formation of accounting information in financial statements; in a broad sense it represents a tool for the formation of the minimum necessary accounting information for diverse users. The proposed stages of the formation of professional judgment will ensure the adoption of the correct and responsible professional opinion of the accountant, which will increase the reliability of accounting information. The authors’ own definition of the concept of «professional judgment of an accountant» as a professional opinion of a specialist (specialists) is proposed in order to form a qualitative characterization of information about an accounting object or reporting article, which is based on the specifics of the activity of an economic entity, the legal or economic situation, the quality of accounting systems and internal control.

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Aljabr, Abdulrahman. "Activity-based costing adoption: definitions, influences and consequences." Afro-Asian J. of Finance and Accounting 11, no. 6 (2021): 861. http://dx.doi.org/10.1504/aajfa.2021.10044446.

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Aljabr, Abdulrahman. "Activity-based costing adoption: definitions, influences and consequences." Afro-Asian J. of Finance and Accounting 11, no. 6 (2021): 861. http://dx.doi.org/10.1504/aajfa.2021.120465.

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35

Bjørnenak, Trond, and Falconer Mitchell. "The development of activity-based costing journal literature, 1987-2000." European Accounting Review 11, no. 3 (September 2002): 481–508. http://dx.doi.org/10.1080/0963818022000001019.

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BEAULIEU, PHILIP, and ANITA LAKRA. "Coverage of Criticism of Activity-Based Costing in Canadian Textbooks*." Canadian Accounting Perspectives 4, no. 1 (May 2005): 87–109. http://dx.doi.org/10.1506/mfe2-uk3e-kewf-2rav.

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Wahidi, Sufian Imam, Vialdo Muhammad Virmansyah, and Triwilaswandio Wuruk Pribadi. "Study on Implementation of Activity-Based Costing (ABC) System on Determination of Indirect Costs in Ship Production." Kapal: Jurnal Ilmu Pengetahuan dan Teknologi Kelautan 18, no. 1 (November 13, 2020): 1–7. http://dx.doi.org/10.14710/kapal.v18i1.33000.

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Currently, business development, especially in the maritime sector, has quite rapid progress in Indonesia. Recently, the shipbuilding industry's development is an effort to improve competitiveness with the global market. With the increasing development of the shipbuilding industry in Indonesia, cost accounting as a cost information system is challenged to develop the shipbuilding industry, requiring high product quality. This matter requires the company to decide on proper budget planning not to experience losses. Activity-Based Costing (ABC) System is a system to determine costs using activities to classify costs to produce indirect costs that are more systematic and relevant. Activity-based costing systems identify resources in each department's activities to provide information about a product's cost. It collects indirect costs and allocates them to various products in proportion to the product volume. Therefore, activity-based costing can estimate the product costs and individual activity costs used in the production well. The first step is classifying activities, associating various costs with various activities, determining homogeneous cost groups, and determining group rates. The second step of this stage is the determination of overhead prices selected from each cost group. This research compares indirect costs to the construction of 2x1800 HP tugboat ships according to traditional cost accounting methods with the Activity-Based Costing System method. The first method's result is 3,432,920,043 IDR and the second method is 2,231,760,472 IDR.

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Park, Yonpae, Sungwoo Jung, and Yousef Jahmani. "Time-Driven Activity-Based Costing Systems for Marketing Decisions." Studies in Business and Economics 14, no. 1 (April 1, 2019): 191–207. http://dx.doi.org/10.2478/sbe-2019-0015.

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AbstractThe activity-based costing (ABC) systems emerged as a management accounting innovation in the mid-1980s in response to dissatisfaction with traditional management accounting techniques and heightened international competition. Although ABC provides many advantages for managerial decision making, ABC tends to be outdated due to its limitations and is substituted by the time-driven activity-based costing (TDABC) systems. TDABC requires estimates of only two parameters: how much it costs per time unit of capacity to supply resources to activities and how much time it takes to perform each activity. TDABC allows incorporation of variation in the time demands made by different types of processes and consequently the representation of all possible combinations of activities that a process performs. This paper uses TDABC to calculate marketing costs and describes TDABC as a useful technique to reduce marketing resource costs and to support effective marketing decision making in various contexts such as marketing processes restructuring, marketing mix choices, customer profitability and price differentiation for customer classes.

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Rodríguez Manay, L. O., I. Guaita, and I. Marqués. "Implementation of an Activity Based Costing System (ABC)." Finance, Markets and Valuation 4, no. 2 (2018): 51–62. http://dx.doi.org/10.46503/vsuj2775.

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Research has been presented on the application of activity-based cost (ABC) in the manufacturing and service industries in the agricultural sector, which examines recent advances in cost accounting methods with special reference to the application of cost based in methodological activities in the primary sector. Accordingly, this document proposes using a transparent, flexible, easy to apply and understand cost model; based on activities to calculate and manage production costs in companies.

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Wen, Jing, Bin Zhan, and Xiao Hui Zhang. "Research and Application of Activity-Based Costing in Drop and Pull Transport Enterprises Cost Management." Applied Mechanics and Materials 587-589 (July 2014): 1888–91. http://dx.doi.org/10.4028/www.scientific.net/amm.587-589.1888.

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In order to realize the accurate accounting, accurate tracking and effective control of the cost of drop and pull transport enterprises, this paper established the costing model based on TDABC and combined with relevant cases to explain its implementation process. The cost accounting model makes cost accounting more convenient and economic, resource allocation and activitiy process more intuitive and clear, effectively improves the accuracy of cost accounting of drop and pull transport enterprise. TDABC will avoid the offset of costs and benefits in the traditional cost method, help enterprises to understand the overall development of its own operating characteristics and provide new ideas.

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Arora, Amit Kumar, and M. S. S. Raju. "Factors Affecting Implementation of Activity Based Costing in Selected Manufacturing Units in India." International Journal of Risk and Contingency Management 8, no. 3 (July 2019): 18–30. http://dx.doi.org/10.4018/ijrcm.2019070102.

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The present article is an attempt to analyze the various factors affecting the adoption of an activity-based costing (ABC) system in selected manufacturing units in India. The following seven factors are considered: firm size, diversity of the product, percentage of overhead cost in total cost, listing of the company, cost audit compulsion, separate cost accounting department and the method of accounting. Logistic regression and a Chi Square test are applied to these factors and the use of an ABC system. On the basis of 72 sample units, the study found the size of the firm, percentage of overhead cost in total cost, cost audit compulsion and the method of accounting are statistically significant for the adoption of ABC system. While factors such as diversity of the product, separate cost accounting department and the listing of the company are found to not be statistically significant for the adoption of ABC system. The study has provided additional insights into areas relating to the factors affecting the implementation of ABC systems.

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Rodríguez Rivero, Edilberto J., and Jan Emblemsvåg. "Activity‐based life‐cycle costing in long‐range planning." Review of Accounting and Finance 6, no. 4 (November 6, 2007): 370–90. http://dx.doi.org/10.1108/14757700710835041.

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Escobar-Mamani, Fortunato, George Argota-Pérez, Víctor Dante Ayaviri Nina, Santotomas Licímaco Aguilar-Pinto, Gabith Miriam Quispe Fernandez, and Otto Eulogio Arellano Cepeda. "Costeo basado en actividades (ABC) en las PYMES e iniciativas innovadoras: ¿opción posible o caduca?" Revista de Investigaciones Altoandinas - Journal of High Andean Research 23, no. 3 (August 15, 2021): 171–80. http://dx.doi.org/10.18271/ria.2021.321.

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The quantification of production/service costs to determine the market price is fundamental in offering the maximum value of satisfaction. Therefore, management accounting is essential. One of the alternative tools is activity-based costing, known as ABC system, an alternative method to overcome the limitations of traditional indirect cost systems, which somehow distort the actual accounting of costs. Will exploring its development, applicability, challenges and benefits still be a possible option? This study aimed at reviewing the scientific literature produced on the activity-based costing system in recent years, identifying trends of adoption and challegnes of implementation in various manufacturing and service firms. High impact journals indexed in PubMed, Web of Science (WoS), Scopus, among others, were analyzed. The results show an increase of publications on the implementation of the ABC system in PubMed (855 publications), WoS (1131) and Scopus (2535). The results show that its applicability remains a possible option as an alternative costing tool for SME managers or owners. This study concludes that the application of the ABC system is adequate to determine real costs and could guarantee more reasonable and competitive prices in the market. However, there is still resistance to its implementation due to human and technological ignorance.

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Allain, Elodie, and Claude Laurin. "Explaining implementation difficulties associated with activity-based costing through system uses." Journal of Applied Accounting Research 19, no. 1 (February 12, 2018): 181–98. http://dx.doi.org/10.1108/jaar-11-2014-0120.

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Purpose The purpose of this paper is to explore how and why the uses (enabling or controlling) of an activity-based costing system could cause difficulties in implementing such a cost system. Design/methodology/approach The authors conducted a case study in a French insurance company. Three successive research periods were undertaken: from March to August 2005, between October 2008 and June 2009, and in 2012. In total, 51 interviews were conducted during these periods. Other useful information was also collected through conversations, observation, and through the consultation of internal documents. Findings The results show that designing a cost system aimed at being simultaneously used in controlling and enabling ways can generate important difficulties. Furthermore, the results show that attempting to get around these difficulties could result in investing significant amounts of resources with no guarantee of success. Research limitations/implications Beyond the difficulties of extending the scope of application of case studies, the study was conducted in an organization involved in the insurance industry which could further limit its general applicability. Practical implications Based on the experience at Rassura, the authors argue that managers should be aware that designing and implementing a cost system that can simultaneously be used in both controlling and enabling ways is a very difficult, if not an insurmountable challenge. Originality/value The results highlight that one important characteristic of a cost system, how it is used, could explain, at least partially, implementation difficulties related to technical challenges, resistance to change and lack of resources.

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Salim, Umar Hi. "ANALISIS PERANAN ACTIVITY BASED COSTING SYSTEM PADA PT. TIRTA MAHAKAM RESOURCES TBK. DI SAMARINDA." Research Journal of Accounting and Business Management 3, no. 1 (July 1, 2019): 25. http://dx.doi.org/10.31293/rjabm.v3i1.4221.

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The purpose of this paper is to find out the magnitude of the results of the imposition of Factory Overhead Costs on each product by implementing the Activity Based Costing System. The calculation results show that the difference in the burden of factory overhead using the traditional management accounting system with Activity Based Costing System shows that there are differences in each product, Plywood, Sawmill and Fancywood absorb factory overhead costs with traditional management accounting systems lower than Activity Based methods. Costing System (ABC) with costs of Rp. 5,056,946,700, -, Rp. 955,958,600 and Rp. 1,311,464,900 respectively, while Blockboard and Coating products absorb factory overhead costs using the Activity Based Costing System (ABC) method more. lower than the traditional management accounting system method with costs of Rp. 4,994,382,200 and Rp. 2,315,936,800The results of the per M3 cost calculation using the traditional management accounting system with Activity Based Costing System for each type of product produced by PT. Tirta Mahakam Resources Tbk. For Plywood, Sawmill and Fancywood products the difference in cost of goods with traditional accounting systems is lower than the activitybased costing system, while Blockboard products and coatings have a difference in the cost of products with an Activity Based Costing System lower than traditional accounting systems. The results of the calculation of product cost of the five products with the imposition of factory overhead costs using Activity Based Costing System illustrate the pattern of consumption of factory overhead costs which better reflects the amount of costs absorbed by each product. This is due to the fact that the Activity Based Costing System has a more cost center, so that the use of resources can be followed carefully to the cost center that consumes it. Thus, it can be seen that the Activity Based Costing System results in the loading of factory overhead costs which better reflect the amount of costs absorbed by each product than the traditional management accounting system.

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Campanale, Cristina, Lino Cinquini, and Andrea Tenucci. "Time-driven activity-based costing to improve transparency and decision making in healthcare." Qualitative Research in Accounting & Management 11, no. 2 (June 10, 2014): 165–86. http://dx.doi.org/10.1108/qram-04-2014-0036.

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Purpose – The purpose of this paper is to discuss the potentialities of innovative accounting tools in supporting “transparency” and “resource allocation” in public hospitals, by describing the implementation of a pilot project of time-driven activity-based costing (TDABC). Design/methodology/approach – An interventionist research (IR) approach has been adopted: two medical doctors, three financial controllers and three researchers were involved. Collection of data used to implement the accounting model is based on hospital databases and interviews. Findings – The information produced may allow a higher coherence between resources and activities. TDABC may enhance transparency and support decisions toward a better organization of work and an informed allocation of resources. Research limitations/implications – Further studies are required to analyze decisions following the implementation of the TDABC model. Originality/value – The accounting literature lacks case studies describing the application of TDABC in hospital settings, despite its good informative potentialities and the limited investment required to introduce TDABC. Moreover, the use of the IR approach and the involvement of medical doctors may help to get coherence between accounting data and clinical work and may support the further diffusion and development of this costing model in hospitals.

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Narayanan, V. G. "Activity‐Based Pricing in a Monopoly." Journal of Accounting Research 41, no. 3 (April 17, 2003): 473–502. http://dx.doi.org/10.1111/1475-679x.00113.

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Tsai, Wen Hsien, Thomas W. Lin, and Wen Chin Chou. "Integrating activity-based costing and environmental cost accounting systems: a case study." International Journal of Business and Systems Research 4, no. 2 (2010): 186. http://dx.doi.org/10.1504/ijbsr.2010.030774.

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Cinquini, Lino, and Falconer Mitchell. "Success in management accounting: lessons from the activity‐based costing/management experience." Journal of Accounting & Organizational Change 1, no. 1 (January 2005): 63–77. http://dx.doi.org/10.1108/18325910510635290.

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Hughes, Melvin. "The Simple Analytics of Matrix Accounting, Activity-Based Costing, and Linear Programming." Journal of Corporate Accounting & Finance 27, no. 3 (February 15, 2016): 31–37. http://dx.doi.org/10.1002/jcaf.22139.

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