Bibliografie tematiche / Activity-Based Costing (ABC)

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Letteratura scientifica selezionata sul tema "Activity-Based Costing (ABC)"

Autore: Grafiati
Pubblicato: 4 giugno 2021
Ultima modifica: 31 gennaio 2023

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Articoli di riviste sul tema "Activity-Based Costing (ABC)"

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Jalalabadi, Faryan, Allen Milewicz, Sohail Shah, Larry Hollier e Edward Reece. "Activity-Based Costing". Seminars in Plastic Surgery 32, n. 04 (22 ottobre 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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Mikovcová, Hana. "Activity Based Costing". Acta Oeconomica Pragensia 16, n. 4 (1 agosto 2008): 22–28. http://dx.doi.org/10.18267/j.aop.127.

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Hoozée, Sophie, e Stephen C. Hansen. "A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing". Journal of Management Accounting Research 30, n. 1 (1 febbraio 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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Corbey, Michael. "Time-Driven Activity-Based Costing". Maandblad Voor Accountancy en Bedrijfseconomie 82, n. 11 (1 novembre 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 Activity-Based Costing (TDABC) is het antwoord van Kaplan en Anderson (2004; 2007) op de ABC-paradox. Het blijkt dat TDABC in essentie een tweetal nuances aanbrengt ten opzichte van ABC, de ene nuance heeft te maken met complexiteit, de andere met capaciteit. Dat deze beide problemen bestonden, was bekend in de diverse genres literatuur. De conclusie van dit artikel is, dat een reductie van complexiteit ten opzichte van ABC in de praktijk waarschijnlijk wel verwacht mag worden. De aanpassingen met betrekking tot capaciteit die TDABC voorstelt, waren weliswaar nodig, maar zijn niet voldoende.
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Setyaning, Larashati B'tari, e Andriani Okta Fara Dita. "Literature Study : Activity-Based Costing System". Journal of Applied Sciences, Management and Engineering Technology 1, n. 2 (23 novembre 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, the authors found similarities and inequalities among several literatures and then draw conclusions. The conclusion that can be drawn is that the ABC system is used by companies to get more accurate production costs, accurate production costs can increase company profits and the criteria for companies that are suitable for using the ABC system are companies with a high level of product diversity, there is intense competition with companies that produce similar products, as well as the cost of implementing the ABC system is low.
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Kaukab, M. Elfan. "Implementasi Activity-Based Costing Pada UMKM". Journal of Economic, Management, Accounting and Technology 2, n. 1 (9 febbraio 2019): 69–78. http://dx.doi.org/10.32500/jematech.v2i1.576.

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Tujuan; untuk membuktikan penghitungan harga pokok produksi menggunakan sistem ABC lebih akurat dibanding sistem tradisional serta untuk mengetahui pengaruh penggunaan metode ABC terhadap laba perusahaan. Metodologi; penelitian ini merupakan penelitian kualitatif deskriptif. Sampel yang digunakan adalah UMKM Bengkel Tralis di Kabupaten Wonosobo. Temuan; penggunaan metode ABC lebih akurat dalam mencatat biaya-biaya yang muncul pada UMKM bengkel las di Kabupaten Wonosobo. Implikasi praktis; bahan pertimbangan pelaku usaha bengkel las dalam menghitung harga pokok produksi, terutama untuk menghitung pekerjaan dengan volume yang cukup tinggi perhitungan harga pokok produksi akan lebih baik jika menggunakan metode yang lebih terperinci seperti metode ABC. Limitasi; subjek penelitian sangat sederhana sehingga perlu dilakukan uji coba pada UMKM yang memiliki tingkat produksi lebih besar dan kompleks sehingga data yang didapatkan akan lebih banyak dan beragam.
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Zamrud, N. F., e M. Y. Abu. "COMPARATIVE STUDY: ACTIVITY BASED COSTING AND TIME DRIVEN ACTIVITY BASED COSTING IN ELECTRONIC INDUSTRY". Journal of Modern Manufacturing Systems and Technology 4, n. 1 (27 marzo 2020): 68–81. http://dx.doi.org/10.15282/jmmst.v4i1.3840.

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By the 1980s, Traditional Cost Accounting (TCA) is no longer reflecting the current economic reality due to distorted information about the profitability of their orders, products, and customers. In addition, Activity-based Costing (ABC) is a costing method originally developed to overcome the shortcoming of TCA method in the era of rapidly increasing product complexity and diversification. However, it is not universally accepted because it ignores the potential for unused capacity which will be beneficial for forecasting. The objective of this work is to compare the advantages of ABC and Time-driven Activity-Based Costing (TDABC) by analyzing the features towards costing sustainment. The work begins by collecting data at electric electronic industry located at Pahang and the product selected is a magnetic inductor. ABC focuses on the costs inherent in the activity based products to produce, distribute or support the products concerned. TDABC uses time equation and capacity cost rate (CCR) to measure the unused capacity with respect to the time and cost. This work has successfully compares the methodology between ABC and TDABC in electronic industry. The item such as stages for cost allocation, determination of drivers, action taken for an additional activity, cost consideration for implementation, system building, system update, information given from each method, transparency, overestimation of cost, differentiation of service level, oversimplification of activities and capacity forecast and planning. It concludes that both have their strength according to the industry needs.
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Linassi, Rossano, Anete Alberton e Sidnei Vieira Marinho. "Menu engineering and activity-based costing". International Journal of Contemporary Hospitality Management 28, n. 7 (11 luglio 2016): 1417–40. http://dx.doi.org/10.1108/ijchm-09-2014-0438.

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Purpose This paper aims to examine whether using menu engineering (ME) together with activity-based costing (ABC) for menu analysis provides new insights into true menu profitability. The traditional ME approach only uses food costs to determine the contribution margin (CM) of individual menu items. This combined approach uses both food and traceable operating costs to estimate CMs more accurately. Design/methodology/approach An improved ME model was developed and tested in an oriental restaurant in Brazil. Direct observation of restaurant activities allowed most costs to be traced (not simply allocated) to individual menu items. Findings The results revealed small differences in the rankings between the traditional approach and ABC/ME, demonstrating that the integration of ABC with ME made it to possible to identify increased food-costs and lower CMs for all groups of menu items. The results also show that ABC methods are applicable to an oriental-style restaurant. Research limitations/implications Just one restaurant and only 80 per cent of the menu were examined in this study. Future research should apply the model used here to other restaurant types located in different geographical areas to validate the approach. Practical implications The results suggest that ME can be improved upon by first assessing variable costs using ABC methods. Originality/value This paper combines two different analytic techniques (ME and ABC) into a new approach that reveals the true picture of profit and loss for a menu from a restaurant in Brazil.
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Kont, Kate-Riin, e 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, n. 4 (15 dicembre 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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Zaman, Monir, e Mohamed Elsayed. "Perception of activity based costing in Australian universities". Corporate Board role duties and composition 7, n. 2 (2011): 64–78. http://dx.doi.org/10.22495/cbv7i2art5.

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The study examines the perception of activity based costing (ABC) in Australian universities. Using a questionnaire survey, data was collected from twenty-six finance directors and/or chief financial officers in Australian universities. The perception of ABC implementation in Australian universities depends on many variables including the understanding of ABC, consideration of ABC as a strategic cost management system, the role of ABC in reduction of expenses, consideration of ABC as a valuable tool to enhance overhead cost allocation, and consideration of ABC as an effective strategic cost management system designed to incorporate the university’s critical input, output, and process variables resulting in value creation. The result of regression analysis provides significant and positive association between the decision to implement ABC in Australian universities and both the treatment of ABC as a strategic cost management system and the degree of both senior management and internal champion support. The findings indicate substantial differences in the allocation of the overhead costs between ABC and traditional costing systems. The result also reveals that many Australian universities using the ABC method receive benefits in improving cost reduction and better resource allocation with revenue surplus. Furthermore, the study develops a generic model of cost pools and drivers of ABC implementation in Australian universities.
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Più fonti

Tesi sul tema "Activity-Based Costing (ABC)"

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Karlsson, Beatrice, e 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 föreligger något beroende dem emellan. Metod: Denna uppsats har genomförts med en kombinerad forskningsdesign. Det har utförts både en enkätundersökning och en fallstudie, därmed har såväl kvantitativ som kvalitativ metod använts. Slutsatser: Resultatet av föreliggande studie visar på att företag i svensk tillverkningsindustri inte känner till begreppet ABM men trots det används den aktivitetsbaserade informationen i styrningssyften. Det finns ett fåtal företag som uttryckligen säger sig använda ABM. De vanligaste användningsområdena inom ABM är kostnadsreducering och ständiga förbättringar. Dessutom visar resultaten att det inte föreligger något beroende mellan ABM och ABC.
Background: The activity-based ideas made its breakthrough in the late 1980's with the Activity-Based Costing, ABC. But the method proved to be difficult and complex to use in practice and that's the reason to the introduction of alternative ways to use the activity-based ideas, namely Activity-Based Management, ABM. But it is although ABC that has had the greatest breakthrough in the Swedish manufacturing industry. Purpose: In this study, the purpose is to investigate if companies in the Swedish manufacturing industry use ABM and if, how do they use ABM. The purpose is also to study the relation between ABM and ABC to investigate if there is any dependence between them. Method: This study has been carried out with a mixed method. Both a survey and a case study has been made, which means that both quantitative as well as qualitative research method has been used. Conclusions: The result of this study shows that the term ABM is unknown to companies in the Swedish manufacturing industry, but although use the activity-based information in control purposes, ABM. There are though a few companies that explicitly express the use of ABM. The most common used applications of ABM is cost reducing and continuous improvement. The result also shows that there are no dependence between ABM and ABC.Keywords: ABM (Activity-Based Management), ABC (Activity-Based Costing) and the ABCM-cross.
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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 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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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.
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, e 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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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 problems and therefore would it be interesting to investigate how this model can be designed in a trading company.

Purpose: The purpose of this paper is to describe the design and usage of the Activity-Based Costing in a Trading Company. Method: The paper has a sign of a case study. A more deep study has also been made at Materialservice in Nässjö, while the study at ICA, Hall.miba and Svenskt Papper has been of a more supplementary nature. We have also made interviews with two firms of consultants, Prodacapo and SAM in purpose to make our study/investigation more general.

Result: We have found that the result the customer has a more important role in the Trading Company than the Manufacturing Industry and that the Trading Company use more activities and cost drivers in their ABC-model. The result also shows that the main area of use of ABC in the trading company is to guide the behaviours of the company and the customers.

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Saitovic, Maja, Valdete Saliji e 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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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.

One method of allocating indirect costs is called activity based costing, or ABC, and it looks upon what activities that are being performed by a company, how much they cost based on resource usage, what drives the costs, and most importantly, it assigns these ex-penses to products/services.

The aim of this thesis has been to investigate whether the ABC method can be applied in an event organising company. In order to reach the purpose we have used the example of Elmia AB, an event and trade show organiser situated in Jönköping, Sweden. The focus of our investigation was exhibition stands used in trade shows.

We have come to the conclusion that activity based costing is applicable when it comes to event organisers in the sense that it is possible to identify major activities and depict re-sources. However, problems emerge when trying to estimate costs of resources because it is hard to know in advance what customers want, and therefore one cannot clearly distin-guish or set fixed and variable costs, nor can one easily cope with problems of unused ca-pacity, that is resources that are supplied but not used. This is especially the case with cus-tomised exhibition stands. The process is somewhat easier when it comes to standardised offerings, because they are less complicated since they are already set and cannot be much altered by the customers. Furthermore, cost drivers can be applied in this setting, at least theoretically because they provide help in determining what processes the customers might find important. On the other hand, they might be rather difficult to measure. Finally, the actual assigning of costs to cost objects is hard, because for the complex solutions, one cannot easily find common activities across different stands, but this can be easier to do when exhibition stand pack-ages are standardised and demand is better traceable.

We have based our results on one company as a generalisation of event organisers as a whole, and we can argue that the example that we have chosen can be a good representa-tive of this particular branch of the service industry, because it shows how important indi-rect costs are to this dynamic business and also it reveals the importance of customers and their role when applying activity based costing to the environment. However, in order to have a complete conclusion with respect to our aim, more research is needed in other event and trade show organising firms because there are company specific situations in terms of size, structure, culture, etc, of a company that makes ABC a special case that changes ac-cording to different objectives of different users.

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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.
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 prestados, levam à necessidade do conhecimento dos custos incorridos na atividade hospitalar. A conceção deste projeto visa possibilitar um maior conhecimento dos custos financeiros e operacionais no setor da saúde, assim como uma consciencialização de que os recursos financeiros são limitados e é essencial criar melhorias de gestão dos mesmos. É fundamental a aplicação de um sistema de custeio num ambiente hospitalar. O sistema de custeio por atividades torna-se mais vantajoso uma vez que faz o apuramento dos custos por atividade, permitindo identificar aquelas que têm maior influência no custo de determinado produto. Este conhecimento permite que as organizações reestruturem as suas práticas a nível interno e externo, aumentando o controlo sobre os custos e fazendo uma utilização mais eficiente dos recursos. Através da implementação do método Activity Based Costing (ABC) num hospital privado foi possível identificar as atividades associadas aos objetos de custeio e os recursos que lhes estão associados. Permitiu que fossem apurados os custos efetivos de cada atividade, possibilitando à entidade verificar quais as atividades que lhes proporcionam mais custos. A implementação deste método veio proporcionar à entidade ABC um conhecimento efetivo de cada atividade, permitindo a esta decidir se vale a pena continuar com aquela atividade ou agregá-la a outra. Após a conceção do método ABC a organização obterá informações que lhe permitirá procurar melhores práticas de gestão, nomeadamente o controlo de pessoal afeto a cada atividade que, como se poderá verificar, é um dos custos com maior peso nas atividades. O Sistema ABC é reconhecido internacionalmente e a sua implementação permite tornar os custos mais detalhados e percetíveis a todas as partes intervenientes, tornando-os mais cientes dos custos efetivos.
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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 objectives of the goal. The conclusion contains ecommendations and benefits that are associated with the implementation of the model in society.
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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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Abstract (sommario):
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 hipóteses, porém, guiada pelos seus objetivos. Os resultados obtidos demonstram que a aplicação do ABC juntamente com a MDS é muito satisfatória quando comparada com a técnica tradicional. Finalmente, a aplicação do ABC com a MDS pode ser utilizada eficientemente como um método alternativo para custeio em manufaturas celulares.
The aim of this dissertation is to apply and to compare the modeling system dynamics (MDS) and activity based costing (ABC) to measure the costs in cellular manufacture. Taking this into account, a simulation was accomplished using the concepts of MDS to obtain the costs of production of four products, in an environment of cellular manufacture, considering ABC method and the comparison of those values with the technique of traditional costing. As for the research methodology, this dissertation is of quantitative focus in which the research type is exploratory without establishment of hypotheses, however guided by their objectives. The obtained results demonstrate that the application of ABC together with MDS it is very satisfactory when compared with the traditional technique. In conclusion, it can be observed that the application of ABC with MDS can be used efficiently as an alternative method to costing in cellular manufacture.
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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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Libri sul tema "Activity-Based Costing (ABC)"

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Ancelevicz, Jacob. A utilização do sistema de custos ABC no Brasil. [São Paulo, Brazil]: 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. Montvale, NJ: Institute of Management Accountants, 1993.

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

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Activity-based cost management making it work: A manager's guide to implementing and sustaining an effective ABC system. Chicago: Irwin Professional Pub., 1996.

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

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Player, Steve. Cornerstones of decision making: Profiles of enterprise ABM. Greensboro, NC: Oakhill Press, 1999.

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1958-, Player Steve, e Keys David E, a cura di. Activity-based management: Arthur Andersen's lessons from the ABM battlefield. 2a ed. New York: Wiley, 1999.

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8

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

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9

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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L, Romano Patrick, e Institute of Management Accountants, a cura di. Activity-based management in action: The development, unfolding, and progression of ABC management systems. Montvale, N.J: Institute of Management Accountants, 1994.

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Capitoli di libri sul tema "Activity-Based Costing (ABC)"

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Tsai, Alice S. "Maintenance using activity-based costing (ABC)". In Computer-aided Maintenance, 181–208. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4615-5305-2_9.

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Resconi, Germano, e Zoltan Bokor. "Circuit Diagram for Activity-Based Costing (ABC)". In Computer Aided Systems Theory - EUROCAST 2013, 513–20. Berlin, Heidelberg: 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 e 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, 171–78. Singapore: Springer Singapore, 2019. http://dx.doi.org/10.1007/978-981-15-0950-6_27.

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Arpi, Bo, e Per Wejke. "‘Penetrating the fog’: activity-based costing (ABC) in three turnaround situations". In International Turnaround Management, 211–44. London: Palgrave Macmillan UK, 1999. http://dx.doi.org/10.1057/9780230288850_8.

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Sandborn, Peter. "ACTIVITY-BASED COSTING (ABC)". In Cost Analysis of Electronic Systems, 73–82. 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, 77–92. 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, 128–43. IGI Global, 2019. http://dx.doi.org/10.4018/978-1-5225-5082-2.ch006.

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Abstract (sommario):
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 an evidence base for the overarching hospital budget and encourages the adoption of a focus on efficiency by hospital departments.
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"Finance: Activity-Based Costing (ABC)". In Encyclopedia of Public Administration and Public Policy, Third Edition, 1–6. 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, 89–92. Productivity Press, 2001. http://dx.doi.org/10.4324/9781482278200-6.

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Major, Maria, e Trevor Hopper. "Activity-Based Costing in the Portuguese Telecommunications Industry". In Networking and Telecommunications, 736–50. IGI Global, 2010. http://dx.doi.org/10.4018/978-1-60566-986-1.ch047.

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This chapter examines an implementation of an Activity-based Costing (ABC) system in a Portuguese telecommunications firm called Marconi. It is argued that they changed its management accounting system due to efficiency and institutional pressures from its constituencies following the liberalisation of the Portuguese and European Union telecommunications market. The replacement of Marconi’s “old” management cost accounting system by an ABC system popularised by the business mass media and consultants as a “progressive” management accounting tool, helped display expectations of dynamism and efficiency to important external institutions, such as regulators. Whilst it was used and welcomed by managers dealing with commercial matters, operational managers were more unconvinced and contributed to technical problems affecting its accuracy and operation. The divided reactions of the managers give support to both advocates of ABC and its critics who claim it is beset with problems of economic measurement, behavioural issues during implementation and operation, and questionable cost-benefit returns.
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Atti di convegni sul tema "Activity-Based Costing (ABC)"

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Emblemsvåg, Jan, e 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 of the design, which makes ABC much more suitable for design decision making than other costing schemes. In general, ABC is also more accurate. Although the costs related to any part of a product’s life-cycle can be estimated, an automobile product retirement example is used to illustrate the usage of the approach described. In the example, a decision has to be made whether to pursue a recyclable car or a non-recyclable car. Future work is identified, primarily related to the inclusion of uncertainty in the approach presented.
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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, e 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 apportioned by the absorption rate to the product. Activity based costing (ABC) has emerged as one of the several innovative and more accurate costing methods in recent years. It is based on the principle that products or services consume activities and activities consume resources that generate costs. Thus, the ABC system focuses on calculating the costs incurred on performing the activities to manufacture a product. This paper presents a LCC modeling approach for estimating life cycle cost of pumps using activity based costing method. The study was conducted in a large pump manufacturing company from India that has significant global standing within its industry. Firstly, all the activities and cost drivers associated with the life cycle of a pump have been identified. A methodology for LCC analysis using ABC is then developed and it is applied to two different pumps manufactured by the same industry and the results obtained are presented.
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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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Emblemsvåg, Jan, e 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 consumption and waste generation, but also trace the largest contributors. The capability to trace the contributors is perhaps the most significant feature — especially when the method is employed for design. To illustrate the usage of this method, a simple case study is provided in which we explore the life-span costs, energy consumption and waste generation of a oil/gas exploration platofrm supply vessel operating in the North Sea.
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Askarany, Davood, e 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 & Audretsh, 1988; Julien, 1993; Lefebvre & 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 the relationship between size as an influential factor and diffusion of innovation (Aiken, et al., 1980; Blau & McKinley, 1979; Booth & Giacobbe, 1998; Damanpour, 1992; Dewar & Dutton, 1986; Hage, 1980; Krumwiede, 1998; Libby & Waterhouse, 1996). Shedding light on this controversy, this paper examines the relationship between business size and the diffusion of both technological innovation and activity based costing (ABC) through a longitudinal study in a single industry.
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Bras, Bert, e 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 assigned to the numbers used in the calculations, representing the inherent uncertainty in the model. The effect of the uncertainty on the cost and model behavior are found by employing a numerical simulation technique — the Monte Carlo simulation technique. The additional use of disassembly action charts allows the influence of the uncertainty to be traced through the cost model to specific demanufacture process and product design parameters.
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Emblemsvåg, Jan, e Bert Bras. "ISO 14000 and Activity-Based Life-Cycle Assessment in Environmentally Conscious Design and Manufacturing: A Comparison". In ASME 1998 Design Engineering Technical Conferences. American Society of Mechanical Engineers, 1998. http://dx.doi.org/10.1115/detc98/dfm-5734.

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Abstract As a part of the new ISO 14000 environmental management standard, standards for conducting Life-Cycle Assessments (LCAs) are proposed. In this paper we compare these standards to Activity-Based LCA by using a toy manufacturer called WagonHo!, Inc. as an implementation test case. In this case study, both economical and environmental assessments are made of the product- and process designs. Because the ISO 14000 LCA does not incorporate costing methods, we have used Variable Costing combined with standard times. Activity-Based LCA, on the other hand, combines an Activity-Based Costing (ABC) like method and activity-based environmental impact assessment methods into a single method. The ISO 14000 and Activity-Based LCA are compared with respect to assessment accuracy and how well they indicate areas in need of redesign. Due to the need of short-term survival caused by a severe negative economic result, we will mainly look at process design and market strategies, because product design is a more long-term effort. It is shown that in this case, Activity-Based LCA is superior to ISO 14000 based LCA — possibly in most situations.
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Park, Jaeil, e Timothy W. Simpson. "An Activity-Based Costing Method for Product Family Design in the Early Stages of Development". In ASME 2005 International Design Engineering Technical Conferences and Computers and Information in Engineering Conference. ASMEDC, 2005. http://dx.doi.org/10.1115/detc2005-84817.

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As the marketplace is changing so rapidly, it becomes a key issue for companies to best meet customers’ diverse demands by providing a variety of products in a cost-effective and timely manner. In the meantime, an increasing variety of capability and functionality of products has made it more difficult for companies that develop only one product at a time to maintain competitive production costs and reclaim market share. By designing a product family based on a robust product platform, overall production cost can be more competitive than competitors selling one product at a time while delivering highly differentiated products. In order to design cost-effective product families and product platforms, we are developing a production cost estimation framework in which relevant costs are collected, estimated, and analyzed. Since the framework is quite broad, this paper is dedicated to refining the estimation framework in a practical way by developing an activity-based costing (ABC) system in which activity costs are mapped to individual parts in the product family, which is called cost modularization, and the activity costs affected by product family design decisions are reconstructed to make the costs relevant to these decisions. A case study involving a family of power tools is used to demonstrate the proposed use of the ABC system.
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Naguib, Hussein, Igor I. Bol, J. Lora e R. Chowdhry. "Implementation of activity-based costing (ABC) to drive cost reduction efforts in a semiconductor manufacturing operation". In Microelectronic Manufacturing, a cura di Anant G. Sabnis. SPIE, 1994. http://dx.doi.org/10.1117/12.186788.

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