Relevant bibliographies by topics / Activity-Based Costing (ABC)

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Activity-Based Costing (ABC)'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Activity-Based Costing (ABC)"

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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 (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 u
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Mikovcová, Hana. "Activity Based Costing." Acta Oeconomica Pragensia 16, no. 4 (2008): 22–28. http://dx.doi.org/10.18267/j.aop.127.

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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 (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 o
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Corbey, Michael. "Time-Driven Activity-Based Costing." Maandblad Voor Accountancy en Bedrijfseconomie 82, no. 11 (2008): 477–84. http://dx.doi.org/10.5117/mab.82.12839.

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De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei surveys blijkt dat ABC slechts door een relatief gering aantal bedrijven wordt toegepast. Dit artikel bespreekt mogelijke verklaringen van deze paradox door in te gaan op de essentie van ABC, onder welke omstandigheden succesvolle toepassingen mogelijk geacht werden en wat dan precies verbeterd zou worden in de bedrijfsvoering dankzij ABC. Time-Driven
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Corbey, Michael. "Time-Driven Activity-Based Costing." Maandblad Voor Accountancy en Bedrijfseconomie 82, no. (11) (2008): 477–84. https://doi.org/10.5117/mab.82.12839.

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De ABC-paradox behelst het opmerkelijke verschijnsel dat er talrijke tekstboeken en conceptuele artikelen voorhanden zijn, waarin de (theoretische) voordelen van Activity-Based Costing (ABC) breed worden uitgemeten, maar dat tegelijk uit allerlei surveys blijkt dat ABC slechts door een relatief gering aantal bedrijven wordt toegepast. Dit artikel bespreekt mogelijke verklaringen van deze paradox door in te gaan op de essentie van ABC, onder welke omstandigheden succesvolle toepassingen mogelijk geacht werden en wat dan precies verbeterd zou worden in de bedrijfsvoering dankzij ABC. Time-Driven
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Mediaty, Asri Usman, Safa Rifha’atul Mahmuda, Cindy Nur Azaria Mansa, and Falih Zaki Sudharma. "Implementation Activity-Based Costing & Time-Driven Activity-Based Costing: A Systematic Literature Review." Jurnal Ekonomi dan Bisnis Digital 2, no. 4 (2023): 1297–312. http://dx.doi.org/10.55927/ministal.v2i4.7113.

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This study aims to determine the implementation of ABC in the business sector and TDABC in the business and health company sectors. This research was conducted by reviewing the literature contained in various studies on the implementation of Activity-Based Costing (ABC), and namely Time-Driven Activity-Based Costing (TDABC). Based on the literature review conducted in this study, the implementation of Activity-Based Costing (ABC) in the business sector can increase profitability and competitiveness for companies, while the implementation of Time-Driven Activity-Based Costing (TDABC) in the bus
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Setyaning, Larashati B'tari, and Andriani Okta Fara Dita. "Literature Study : Activity-Based Costing System." Journal of Applied Sciences, Management and Engineering Technology 1, no. 2 (2020): 46–49. http://dx.doi.org/10.31284/j.jasmet.2020.v1i2.1160.

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Increasing competition forces companies to be competitive. Competitiveness can be achieved by conveying product value to consumers at low prices. To achieve this, a good cost approach is needed, one of which is the Activity-Based Costing System (ABC). In this literature study the authors divide ABC into 3 parts, namely the concept of ABC, the stages in ABC and the costs and benefits of implementing ABC. ABC is a cost approach method by calculating the cost of activities to produce products, both goods and services where these activities require resources. After conducting a literature study, t
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Hahuly, Mellisa Angeline, Arifin Puji Widodo, and Lilis Binawati. "PENERAPAN ACTIVITY BASED COSTING DAN ACTIVITY BASED MANAGEMENT PADA JASA EKSPEDISI CV. SIANTAR PRATAMA TRANS." Bilancia : Jurnal Ilmiah Akuntansi 7, no. 3 (2023): 657. http://dx.doi.org/10.35145/bilancia.v7i3.2395.

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ABSTRACT The study was conducted to evaluate the activities of non-value adding companies using Activity Based Costing and Activity Based Management. Using sales, cost and activity data obtained from observations and interviews, then processed and analyzed using Activity Based Costing and Activity Based Management to carry out activity efficiency that does not provide added value for expedition services. The first step in research was to calculate the cost of production of expedition services using Activity Based Costing, the next step was to evaluate non-value adding activities. The results o
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Efendi, Bahtiar, Arif Khaerul Anam, Eni Candra Nurhayati, and Alfizi Alfizi. "Implementasi Activity Based Costing Pada UMKM." Journal of Economics, Management, and Business 2, no. 2 (2023): 53–63. https://doi.org/10.32699/magna.v2i2.5408.

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Tujuan – untuk menerapkan perhitungan harga pokok produksi menggunakan metode ABC dengan metode Tradisional yang akan membuktikan tingkat keakuratan serta dampak pada laba perusahaan. Metode – Penelitian ini adalah penelitian kualitatif deskriptif. Sampel yang digunakan adalah UMKM Java Print Kaos Kastem. Hasil – bahwa penggunaan metode ABC lebih akurat dan detai dalam mencatat biaya-biaya pada proses produksi pada UMKM Java Print Kaos Kastem. Implikasi – sebagai pertimbangan dengan metode ABC lebih baik dalam menghitung harga pokok produksi, terutama dalam perhitungan pekerjaan dengan volume
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Putuhena, Hempry, and Sitti Fatimah Kamarudin. "Activity Based Costing-Sebuah Kajian." Owner 8, no. 2 (2024): 1101–7. http://dx.doi.org/10.33395/owner.v8i2.2027.

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The unit cost calculation method with Activity Based Costing (ABC) is an efficient system. This system is certainly a system that is far more accurate than the traditional system. It is important for a company to know the units of the product or service it produces. Unit cost information becomes important for managerial decision making. The importance of the right decision certainly requires the company to use the right calculation method. Thus this study conducts a study of the ABC method that can be utilized properly by companies. This research method is a literature study conducted to gain
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Dissertations / Theses on the topic "Activity-Based Costing (ABC)"

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Karlsson, Beatrice, and Jacob Rehn. "ABM i SvenskTillverkningsindustri : En studie kring dess Spridning, Användande och Beroende till ABC." Thesis, Linköpings universitet, Företagsekonomi, 2012. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-86324.

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Bakgrund: I slutet av 1980-talet slog de aktivitetsbaserade tankegångarna igenom, i form av ABC-kalkylering. Dock visade sig metoden vara komplex att använda i praktiken och därför introducerades tankegångar kring att istället använda den aktivitetsbaserade informationen i styrningssyften, ABM. Trots detta är det ABC som har fått störst genomslag i svensk tillverkningsindustri. Syfte: Syftet med denna studie är att undersöka om svenska företag använder sig av ABM och i så fall hur de använder ABM. Dessutom är syftet att studera hur sambandet mellan ABM och ABC ser ut för att utröna om det före
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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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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 prac
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Zhu, Jianxin. "Four-stage activity-based costing (ABC) system modeling and computer-based application design." Morgantown, W. Va. : [West Virginia University Libraries], 1999. http://etd.wvu.edu/templates/showETD.cfm?recnum=435.

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Thesis (M.S.)--West Virginia University, 1999.<br>Title from document title page. Document formatted into pages; contains xiv, 129 p. : ill. (some col.). Vita. Includes abstract. Includes bibliographical references (p. 127-128).
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Gustavsson, Maria, and Maria Holmström. "Design and Usage of Activity-Based Costing in a Trading Company." Thesis, Linköping University, Department of Management and Economics, 2001. http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-874.

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<p>Background: The Activity-Based Costing model has its origin in the Manufacturing Industry and has since its origin become more usual. The ABC-method is beginning to break through in several others businesses than just the Manufacturing Industry, but there are insufficient information about how the ABC-model can be developed in Trading Company for instance. These companies often use simple and stereotyped calculations in their organizations and assume the cost price by calculating, which give rise to an inappropriate allocation of the costs. ABC could therefore be a solution to these problem
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Saitovic, Maja, Valdete Saliji, and Carine Enow. "Activity Based Costing : Is it applicable in an event organising firm?" Thesis, Jönköping University, Jönköping International Business School, 2007. http://urn.kb.se/resolve?urn=urn:nbn:se:hj:diva-732.

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<p>Companies need different information about their operations, so that they can make better decisions and be more effective in the business world. One way to obtain that information is through looking at how costs are assigned to different cost objects, such as products or services. Of special interest is the allocation of indirect costs, because if these costs make up an important part of an organisation, then grasping them will help the firm be more competitive and respond better to customers and their needs.</p><p>One method of allocating indirect costs is called activity based costing, or
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Simões, Diana Manuela da Rocha. "Proposta de implementação do sistema Activity Based Costing (ABC) nas cirurgias de oftalmologia." Master's thesis, FEUC, 2015. http://hdl.handle.net/10316/30162.

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Trabalho de projeto do mestrado em Gestão, apresentado à Faculdade de Economia da Universidade de Coimbra, sob a orientação de Isabel Maria Correia da Cruz.<br>No atual contexto de mudança, impõe-se como desafio das organizações de saúde a procura de uma maior economia, eficácia e eficiência dos seus processos, recursos e operações. A inovação a nível tecnológico e terapêutico tem levado a um aumento da esperança média de vida conseguido à custa da inovação clínica e do maior consumo de recursos clínicos que, em conjunto com as crescentes expectativas dos cidadãos face aos cuidados de saúde pr
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Stojaspalová, Vendula. "Analýza nákladů vybrané společnosti pomocí metody Activity Based Costing." Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2021. http://www.nusl.cz/ntk/nusl-449766.

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The aim of the diploma thesis Analysis of costs of a selected company using Activity Based Costing methods is to design a form of implementation of modern calculation methods for a selected company CIREX CZ, s.r.o. The analytical part is devoted to the introduction of the company and the products offered. The design part will be processed on the basis of outputs that result from strategic analyzes. The implementation of the calculation model consists of five stages, each stage will be discussed and analyzed separately. The diploma thesis sets out strategic initiatives that lead to eeting the o
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Sobreiro, Vinicius Amorim. "Uma aplicação de modelagem dinâmica de sistemas e activity based costing para mensurar os custos em manufaturas celulares." Universidade de São Paulo, 2008. http://www.teses.usp.br/teses/disponiveis/18/18140/tde-16072008-103928/.

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O objetivo desta dissertação é realizar e comparar a aplicação da modelagem dinâmica de sistemas (MDS) e do activity based costing (ABC) para mensurar os custos em manufatura celular. Nesse sentido, foi realizada uma simulação utilizando os conceitos de MDS para obter os custos de produção de quatro produtos, em um ambiente de manufatura celular, considerando o método ABC e a comparação desses valores com a técnica de custeio tradicional ou absorção. Quanto à metodologia de pesquisa, esse trabalho é de enfoque quantitativo no qual o tipo de pesquisa é exploratório sem estabelecimento de hipóte
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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 stat
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Books on the topic "Activity-Based Costing (ABC)"

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Ancelevicz, Jacob. A utilização do sistema de custos ABC no Brasil. Escola de Administração de Empresas de São Paulo, Fundação Getúlio Vargas, Núcleo de Pesquisas e Publicações, 1997.

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Cokins, Gary. An ABC manager's primer: Straight talk on activity-based costing. Institute of Management Accountants, 1993.

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L, Romano Patrick, and Institute of Management Accountants, eds. Activity-based management in action: The development, unfolding, and progression of ABC management systems. Institute of Management Accountants, 1994.

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Turney, Peter B. B. Common cents: The ABC performance breakthrough : how to succeed with activity-based costing. Cost Technology, 1991.

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F, Jackiw Christopher, ed. The 123s of ABC in SAP: Using SAP R/3 to support activity-based costing. Wiley, 2001.

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Nana, Jean-Claude. La contribution de la méthode ABC (Activity-Based Costing) dans le pilotage stratégique d'une entreprise: Une tentative d'application. A.N.R.T. Université Pierre Mendès France Grenoble 2, 1996.

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Swain, Monte R. Activity-based costing (ABC) (MicroMash CPE series). MicroMash, 1995.

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Romano, Patrick L. Activity Based Management in Action: The Development, Unfolding, and Progression of ABC Management Systems. Institute of Management Accountants, 1994.

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What you can learn from ABC: Activity-based costing and activity-based management in the public services. Chartered Institute of Public Finance and Accountancy, 2001.

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The 60 Minute ABC Book for Operations Management: (Note-Abc-Activity Based Costing). Consortium for Advanced Manufacturing - Inter, 1997.

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Book chapters on the topic "Activity-Based Costing (ABC)"

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Tsai, Alice S. "Maintenance using activity-based costing (ABC)." In Computer-aided Maintenance. Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-5305-2_9.

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Resconi, Germano, and Zoltan Bokor. "Circuit Diagram for Activity-Based Costing (ABC)." In Computer Aided Systems Theory - EUROCAST 2013. Springer Berlin Heidelberg, 2013. http://dx.doi.org/10.1007/978-3-642-53862-9_65.

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Zamrud, N. F., M. Y. Abu, N. N. N. M. Kamil, and F. L. M. Safeiee. "A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method." In Lecture Notes in Mechanical Engineering. Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0950-6_27.

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Arpi, Bo, and Per Wejke. "‘Penetrating the fog’: activity-based costing (ABC) in three turnaround situations." In International Turnaround Management. Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1057/9780230288850_8.

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Altheebeh, Ziad Abdul Halim, I. N. Jodeh, Sujoud Hussein D’yab Abdallah, and Abdulwahab M. Abukwaik. "Integration Between the Enterprise Resource Planning (ERP) System and the Activity Based Costing (ABC) and Its Impact on the Financial Performance of the Industrial Companies Listed on the Amman Stock Exchange." In Artificial Intelligence (AI) and Finance. Springer Nature Switzerland, 2023. http://dx.doi.org/10.1007/978-3-031-39158-3_80.

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Sandborn, Peter. "ACTIVITY-BASED COSTING (ABC)." In Cost Analysis of Electronic Systems. WORLD SCIENTIFIC, 2012. http://dx.doi.org/10.1142/9789814383356_0005.

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Sandborn, Peter. "Activity-Based Costing (ABC)." In WSPC Series in Advanced Integration and Packaging. World Scientific, 2016. http://dx.doi.org/10.1142/9789813148260_0005.

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Cole, Stephen A. "Managing Activity-Based Funding Using Costing Data and Activity-Based Budgets." In Clinical Costing Techniques and Analysis in Modern Healthcare Systems. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-5082-2.ch006.

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This chapter will show how detailed information from an activity-based costing (ABC) system can be used to support activity-based funding (ABF) by providing management with a detailed perspective of the activity and how it can be used to internally model the allocation of target activity to build an activity-based budget (ABB). By building a set of internal cost weights based on ABC data, this chapter will show how activity forecast in a funding agreement can be broken up and applied to the individual cost centers that contributed to the activity in the current year. Building an ABB provides a
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"Finance: Activity-Based Costing (ABC)." In Encyclopedia of Public Administration and Public Policy, Third Edition. Routledge, 2020. http://dx.doi.org/10.1081/e-epap3-120010726.

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"Cost Accounting: Activity Based Costing (ABC)." In Advanced Quality Planning. Productivity Press, 2001. http://dx.doi.org/10.4324/9781482278200-6.

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Conference papers on the topic "Activity-Based Costing (ABC)"

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Egbide, Ben-Caleb, Madugba Joseph, Adesola Ayomide, Jane Ogochukwu Ben-Caleb, Ibrahim Abdul Lateef, and Ekanem Vivian. "Exploring the Implementation of Activity-Based Costing (ABC) among Manufacturing Companies in Nigeria." In 2024 International Conference on Science, Engineering and Business for Driving Sustainable Development Goals (SEB4SDG). IEEE, 2024. http://dx.doi.org/10.1109/seb4sdg60871.2024.10630273.

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Iwawaki, Hirohito, Yoshio Kawauchi, Masaaki Muraki, Shinobu Matsuoka, and Duane Evans. "Life Cycle Costing (LCC) Based Decision Making for Reactor Effluent Air Coolers in Refineries." In CORROSION 2002. NACE International, 2002. https://doi.org/10.5006/c2002-02483.

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Abstract This paper addresses the applicability of Activity Based Costing(ABC) methodology for Life Cycle Cost (LCC) based decision making in refinery facilities. In process plant facilities suffering wet corrosion problem, LCC assessment is quite difficult because the parameters influencing LCC are very complicated and have synergistic effects of both process and metallurgical aspects on facility life. This paper presents the case study of LCC assessment using ABC for Reactor Effluent Air Coolers(REAC) of hydroprocessing units in refineries, which suffer wet ammonium bisulfide(NH4HS) corrosio
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Emblemsvåg, Jan, and Bert Bras. "Activity-Based Costing in Design for Product Retirement." In ASME 1994 Design Technical Conferences collocated with the ASME 1994 International Computers in Engineering Conference and Exhibition and the ASME 1994 8th Annual Database Symposium. American Society of Mechanical Engineers, 1994. http://dx.doi.org/10.1115/detc1994-0146.

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Abstract In this paper, an approach is presented to estimate the cost incurred by different designs based on Activity-Based Costing (ABC). The suitability of utilizing ABC in design is explored in the context of design for product retirement. A comparison is made with a number of approaches for estimating product life-cycle cost. In comparison to other costing schemes, ABC has the advantages that it can trace both direct and indirect (overhead) costs correctly back to where these costs actually were incurred. This ‘traceability’ facilitates the identification of the most cost inefficient parts
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Ansheng, Lu. "Activity-Based Costing (ABC) and Its Application in ERP." In 2011 International Conference on Intelligence Science and Information Engineering (ISIE). IEEE, 2011. http://dx.doi.org/10.1109/isie.2011.77.

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Waghmode, Laxman Yadu, and Anil Dattatraya Sahasrabudhe. "Life Cycle Cost Modeling of Pumps Using an Activity Based Costing Methodology." In ASME 2010 10th Biennial Conference on Engineering Systems Design and Analysis. ASMEDC, 2010. http://dx.doi.org/10.1115/esda2010-24043.

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In order to survive in today’s competitive global business environment, implementation of life cycle costing methodology with a greater emphasis on cost control could be one of the convincing approaches for the manufacturing firms. The product life cycle costing approach can help track and analyse the cost implications associated with each phase of product life cycle. Life cycle costing (LCC) practices with traditional costing methods may provide results that have a severe deviation from the real product LCC as it focuses on the cost of materials, labor and a low portion of overheads apportion
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Ali, Jaber. "Using Time Driven-Activity Based Costing TD-ABC approach for controlling." In Proceedings of 2nd International Multi-Disciplinary Conference Theme: Integrated Sciences and Technologies, IMDC-IST 2021, 7-9 September 2021, Sakarya, Turkey. EAI, 2022. http://dx.doi.org/10.4108/eai.7-9-2021.2315373.

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"Analisis Perbandingan Harga Pokok Produksi Dengan Menggunakan Metode Full Costing Dan Activity Based Costing (ABC) Guna Penentuan Harga Jual Telur Puyuh." In Maritime Business Management Conference. Politeknik Perkapalan Negeri Surabaya, 2025. https://doi.org/10.33863/mbmc.v3i1.3280.

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This study aimed to compare the cost of commodities produced through the use of activity-based costing versus full costing techniques. One of the micro, small, and medium-sized businesses involved in organic quail egg farming is Organik Quail Farm. Organik Quail Farm has never used the whole costing approach, often known as ABC, to determine the cost of commodities produced since its founding. This study, which compares an explanatory study with a comparison study, is descriptive quantitative research. Three methods are utilized to acquire data: documentation, interviews, and observation. The
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Emblemsvåg, Jan, and Bert Bras. "An Activity-Based Life-Cycle Assessment Method." In ASME 1997 Design Engineering Technical Conferences. American Society of Mechanical Engineers, 1997. http://dx.doi.org/10.1115/detc97/dfm-4376.

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Abstract In this paper, a new activity-based method for the concurrent assessment and tracing of costs, energy consumption and waste generation for usage in Life-Cycle Design is presented. The method is based on Activity-Based Costing (ABC). By utilizing ABC we are able to assess and trace accurately overhead — and direct costs, energy and waste generation. The inherent uncertainty is modeled in terms of fuzzy numbers, but solved numerically using the Monte Carlo simulation technique, which allows us to perform a sensitivity analysis. This enables us to not only estimate the costs, energy cons
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Askarany, Davood, and Malcolm Smith. "The Relationship between Technological Innovation Activity Based Costing and Business Size." In 2003 Informing Science + IT Education Conference. Informing Science Institute, 2003. http://dx.doi.org/10.28945/2673.

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Size is one of the most controversial influencing factors in the diffusion literature. Some authors argue that large firms have several advantages over smaller firms in the adoption of an innovation (Brown 1981), while others argue that diffusion of innovation in small firms is quicker than in large firms because of the advantages associated with small size (Acs &amp; Audretsh, 1988; Julien, 1993; Lefebvre &amp; Le-febvre, 1993; Riding, 1993). However, the controversy on the impact of size on diffusion of innovation has been further complicated by the mixed results of the studies investigating
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Bras, Bert, and Jan Emblemsvåg. "The Use of Activity-Based Costing, Uncertainty, and Disassembly Action Charts in Demanufacture Cost Assessments." In ASME 1995 Design Engineering Technical Conferences collocated with the ASME 1995 15th International Computers in Engineering Conference and the ASME 1995 9th Annual Engineering Database Symposium. American Society of Mechanical Engineers, 1995. http://dx.doi.org/10.1115/detc1995-0038.

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Abstract In this paper, the development of an Activity-based Cost (ABC) model is presented for use in design for demanufacture under the presence of uncertainty. Demanufacture is defined as the process opposite to manufacturing involved in recycling materials and product components after a product has been taken back by a company. The crux in developing an ABC model is to identify the activities that will be present in the demanufacturing process of a product, and afterwards assign reliable cost drivers and associated consumption intensities to the activities. Uncertainty distributions are ass
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Reports on the topic "Activity-Based Costing (ABC)"

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Microenterprise Development Review: Volume 7 : No. 2 : December, 2004. Inter-American Development Bank, 2013. http://dx.doi.org/10.18235/0008380.

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The first article of this issue of Microenterprise Development Review discusses activity based costing (ABC) systems. Activity-based costing (ABC) inserts an additional, intermediate step in the traditional costing process by first assigning the costs (direct and indirect) to various activities, which are then allocated to the individual products and branches. The author argues that when properly designed, an ABC system can highlight a wide range of issues within a microfinance institution. The second article explores the alternative ways small and medium sized enterprises finance themselves i
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