Current Trends of application of Activity Based Costing (ABC): a Review
Keywords:
activity based costing, value added activity, cost drivers
Abstract
Activity-based costing (ABC) is a method for determining true costs. Though ABC is a relatively recent innovation in cost accounting, it is rapidly being adopted by companies across many industries, within government and other organizations like institutions, finance or service sectors. In the light of current practices, this paper emphasizes to understand the need and importance of ABC costing in the organizations. This is coupled with management methods, an extensive range of uses, empowering utilization of ABC information for a wide variety of company functions and operations such as process analysis, strategy support and time-based accounting, monitoring wastage and quality along with productivity management.
Downloads
- Article PDF
- TEI XML Kaleidoscope (download in zip)* (Beta by AI)
- Lens* NISO JATS XML (Beta by AI)
- HTML Kaleidoscope* (Beta by AI)
- DBK XML Kaleidoscope (download in zip)* (Beta by AI)
- LaTeX pdf Kaleidoscope* (Beta by AI)
- EPUB Kaleidoscope* (Beta by AI)
- MD Kaleidoscope* (Beta by AI)
- FO Kaleidoscope* (Beta by AI)
- BIB Kaleidoscope* (Beta by AI)
- LaTeX Kaleidoscope* (Beta by AI)
How to Cite
References
R Cooper, R Kaplan (1991) The Design of Cost Management Systems.
R Cooper (1988) The Rise of Activity-Based Costing-Part One: What is an Activity-Based Cost System?. 45-53.
I Carolfi (1996) ABM Can Improve Quality and Control Costs. 12-16.
A Borthick, H Roth (1995) Accounting for Time: Reengineering Business Processes to Improve Responsiveness.
Barry Hutton, Sheila Bellamy, Roger Oakden (1996) The Philosophy of Logistics and Its Impact on ABC.
Kip Krumwiede (1998) The Implementation Steps of Activity-Based Costing and the Impact of Contextual and Organizational Factors.
Michael Bromwich, Cheolkyu Hong (1999) Activity-based costing systems and incremental costs. 10(1), 39-60.
Marinus Douglas Cagwin, Bouwman (2002) The Association Between Activity-Based Costing and Improvement in Financial Performance. 13(1).
Michael Maher, M Marais (1998) A Field Study on the Limitations of Activity-Based Costing When Resources are Provided on a Joint and Indivisible Basis. 36(1), 129.
D William, Susan Cotton, Richard Jackman, Brown (2003) Note on a New Zealand Replication of the Innes et al UK Activity Based Costing Survey. 14(1).
John Innes, Falconer Mitchell, Donald Sinclair (2000) Activity-based costing in the U.K.'s largest companies: a comparison of 1994 and 1999 survey results. 11(3), 349-362.
Marco Agliati (2002) Costing Strategies in Multinational Companies.
Narcyz Roztocki (2001) Using the Integrated Activity-Based Costing and Economic Value Added Information System for Project Management.
G Stephen, Paul Kerr, Larson (2002) ISO and ABC: Complements or Competitors. 13(2), 91-100.
Trond Bjørnenak, Falconer Mitchell (2002) The development of activity-based costing journal literature, 1987-2000. 11(3), 481-508.
Narcyz Roztocki, Heinz Weistroffer (2005) Information Technology Investments: Does Activity Based Costing Matter?. 50(2), 31-41.
Manoj Anand (2004) A Review of Research on the Theory & Practice of Cost Management. 11(1), 59-95.
Robert Kaplan, Steven Anderson (2007) Time-Driven Activity-Based Costing.
Stuart Mcchlery, Jim Mckendrick, Tom Rolfe (2007) Activity-Based Management Systems in Higher Education. 27(5), 315-322.
Dr Mete Feridun, Al-Khadash (2006) Impact of Strategic Initiatives in Management Accounting on Corporate Financial Performance: Evidence from Amman Stock Exchange. 4(4), 299-312.
Davood Askarany, Malcolm Smith, Hassan Yazdifar (2007) Technological Innovations, Activity Based Costing and Satisfaction. 14, 53-63.
Davood Askarany, Malcolm Smith, Hassan Yazdifar (2007) Attributes of innovation and the implementation of managerial tools: an activity-based management technique. 1(1), 98.
George Venieris, Sandra Cohen (2005) Flexibility In Manufacturing And Activity Based Costing: Modelling The Interrelationships. 24(2).
Manoj Anand (2004) Activity-Based Costing at Castrol India Limited. 29(3), 225-237.
B Manoj Anand, Subhashish Sahay, Saha (2005) Activity-Based Cost Management Practices in India: An Empirical Study. 32(1), 123-152.
Davood Askarany, Hassan Yazdifar, Saeed Askary (2007) Supply Chain Management, Activity-Based Costing and Organisational Factors. 14, 53-63.
Panagiotis Dimitropoulos (2007) Activity -Based Costing in Sport Organizations: Theoretical Background & Future Prospects. 3(Number).
W Bruggeman, P Everaert (2007) Time-driven Activitybased Costing: exploring the Underlying Model. 21(2), 16-20.
Shannon Charles, Don Hansen (2008) An evaluation of activity-based costing and functional-based costing: A game-theoretic approach. 113(1), 282-296.
Adil Baykasoğlu, Vahit Kaplanoğlu (2008) Application of activity-based costing to a land transportation company: A case study. 116(2), 308-324.
Li Qian, David Ben-Arieh (2008) Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts. 113(2), 805-818.
G Sharma, P Gupta (2010) Activity Based Costing: Strategic Implications for Indian Companies.
Ivana Drazic, Lutilsky, Martina Dragija (2012) Activity based costing as a means to full costingpossibilities and constraints for European universities. 17(1), 33-57.
Athanasios Vazakidis, Ioannis Karagiannis, Anthi Tsialta (2010) Activity-Based Costing in the Public Sector. 6(3), 376-382.
Popesko Boris, Novák Petr (2011) Activity-Based Costing Application in an Urban Mass Transport Company. 3.
Mahmood Shafiee, Golriz Amooee, Yaghoub Farja (2012) Superdraft: Activity‐Based Costing/Management and Customer Profitability. 65-79.
G Jinga, M Dumitru, M Dumitrana, M Vulpoi (2010) Accounting systems for cost management used in the Romanian economic entities. 19(2), 242-267.
Lorella Cannavacciuolo, Luca Iandoli, Cristina Ponsiglione, Giuseppe Zollo (2012) An analytical framework based on AHP and activity-based costing to assess the value of competencies in production processes. 50(17), 4877-4888.
Oleg Dejnega (2011) Method time driven activity based costing -Literature review. (1).
Azende Terungwa (2012) Practicability of Time-driven Activity-based Costing on Profitability of Restaurants in Makurdi Metropolis of Benue State, Nigeria.
Damian Ringelstein (2009) An Activity-Based Costing Assessment Task: Using an Excel Spreadsheet. 3(1), 25-35.
Riyam Abbas (2010) Integration of Green Target Costing and Activity-Based Budgeting. 5(4), 10-24.
Carlos Rodriguez Monroy, Azadeh Nasiri, & Miguel, Ángel Peláez (2012) Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences among three accounting systems' approach to manufacturing.
W Bruggeman, S Hoozee (2010) Identifying operational improvements during the design process of a timedriven ABC system: the role of collective worker participation and leadership style. 21(3), 185-198.
C Bogdanoiu (2009) Activity Based Costing from the perspective of competitive advantage. 1(7), 5-11.
Gregory Wegmann (2009) Developments Around the Activity-Based Costing Method: A State-of-the Art Literature Review. 8(1), 7-22.
Boris Popesko (2010) Utilization of Activity-Based Costing System in Manufacturing Industries -Methodology, Benefits and Limitations. 6(1), 1-17.
B Popesko, P Novak (2008) Principles of overhead cost allocation, from Issues in Global Business and Management Research.
Davood Askarany, Hassan Yazdifar, Saeed Askary (2009) Supply chain management, activity-based costing and organizational factors.
Gregory Wegmann (2010) Compared Activity-Based Costing Case Studies in the Information System Departments of Two Groups in France: A Strategic Management Accounting Approach. 7.
S Alcouffe, N Berland, B Dreveton, M Essid, M (2010) An empirical study of environmental cost drivers. 25.
Gregory Wegmann (2011) Activity-based Management in France: A focus on the information systems department of a bank. 144-148.
Gregory Wegmann (2011) The Diffusion of the Activity-Based Costing Method: A Comparison between France and China. 545-553.
Juan Segovia1, H Amir, Khataie (2011) The Financial Performance Effects of Activity-Based Costing/-Management in the Telecommunications Industry.
Sarah Gamal, K Ehab, Magda Mohamed, Ibrahim (2012) A Suggested Framework for the Integration of Activity-Based Costing (ABC) in a Lean Environment to Enhance Companies Competitive Position -A Case Study in Egypt.
W Stratton, D Desroches, R Lawson, T Hatch (2009) Activity-based costing: is it still relevant?. 10(3), 31-40.
D Narong (2009) Activity based costing and management solutions to traditional shortcomings of cost accounting. 51(8), 11-22.
Davood Askarany, John Brierley, Hassan Yazdifar (2012) The effect of innovation characteristics on activity-based costing adoption. 4(3), 291.
Dan Swenson, Patricia Everaert (2012) Simulating the Target Costing Process in a Product Design Environment.
Published
2013-04-23
Issue
Section
License
Copyright (c) 2013 Authors and Global Journals Private Limited
This work is licensed under a Creative Commons Attribution 4.0 International License.