@incollection{,
	
					
					
					A5A8AAC51D6B87DEAA5B261455C59911
				,
	author={{nitinsharma} and {Green Hills Engineering College, Affiliated To Himachal Pradesh University, Shimla}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1331124
}

@book{b0,
	
	
		,
	title={{The Design of Cost Management Systems}}
		,
	author={{
			RCooper
		} and {
			RSKaplan
		}}
		
		
			,
	year={1991}
			,
	publisher={Prentice Hall}
			,
	address={Englewood Cliffs, NJ}
		
	

}

@incollection{b1,
	
	
		,
	title={{The Rise of Activity-Based Costing-Part One: What is an Activity-Based Cost System?}}
		,
	author={{
			RCooper
		}}
	
	
		,
	journal={{Journal of Cost Management}}
		
			
			,
	year={1988}
		
	

}

@incollection{b2,
	
	
		,
	title={{ABM Can Improve Quality and Control Costs}}
		,
	author={{
			IACarolfi
		}}
	
	
		,
	booktitle={{Cost & Management}}
				
			,
	year={May 1996}
			
		
	

}

@incollection{b3,
	
	
		,
	title={{Accounting for Time: Reengineering Business Processes to Improve Responsiveness}}
		,
	author={{
			AFBorthick
		} and {
			HPRoth
		}}
		
	
	
		,
	booktitle={{Readings in Management Accounting}}
				Englewood Cliffs, NJ
		
			,
	publisher={Prentice Hall}
			,
	year={1995}
		
	

}

@incollection{b4,
	
	
		,
	author={{
			BarryHutton
		} and {
			SheilaBellamy
		} and {
			RogerOakden
		}}
		
		
	
	
		,
	booktitle={{The Philosophy of Logistics and Its Impact on ABC}}
				
			,
	year={1996}
		
	

}

@incollection{b5,
	
	
		,
	title={{The Implementation Steps of Activity-Based Costing and the Impact of Contextual and Organizational Factors}}
		,
	author={{
			KipRKrumwiede
		}}
	
	
		,
	journal={{Journal of Management Accounting Research}}
		
			,
	year={1998}
		
	

}

@incollection{b6,
	
	
		,
	title={{Activity Based Costing Systems and Incremental Costs}}
		,
	author={{
			MichaelBromwich
		} and {
			CheolkyuHong
		}}
		
	
	
		,
	journal={{Management Accounting Research}}
		
			10
			1
			,
	year={March (1999}
		
	

}

@incollection{b7,
	
	
		,
	title={{The Association Between Activity-Based Costing and Improvement in Financial Performance}}
		,
	author={{
			MarinusJDouglas Cagwin
		} and {
			Bouwman
		}}
		
	
	
		,
	journal={{Management Accounting Research}}
		
			13
			1
			,
	year={March (2002}
		
	

}

@incollection{b8,
	
	
		,
	title={{A Field Study on the Limitations of Activity-based Costing When Resources Are Provided on a Joint and Indivisible Basis}}
		,
	author={{
			MichaelWMaher
		} and {
			MLaurentiusMarais
		}}
		
	
	
		,
	journal={{Journal of Accounting Research}}
		
			36
			1
			,
	year={1998}
		
	

}

@incollection{b9,
	
	
		,
	title={{Note on a New Zealand Replication of the Innes et al UK Activity Based Costing Survey}}
		,
	author={{
			DJWilliam
		} and {
			SusanCotton
		} and {
			RichardAJackman
		} and {
			Brown
		}}
		
		
		
	
	
		,
	journal={{Management Accounting Research}}
		
			14
			1
			,
	year={March (2003}
		
	

}

@incollection{b10,
	
	
		,
	title={{Activity-Based Costing in the UK's Largest Companies: A Comparison of 1994 and 1999 Survey Results}}
		,
	author={{
			JohnInnes
		} and {
			FalconerMitchell
		} and {
			DonaldSinclair
		}}
		
		
	
	
		,
	journal={{As published in Management Accounting Research}}
		
			11
			3
			,
	year={September (2000}
		
	

}

@book{b11,
	
	
		,
	title={{Costing Strategies in Multinational Companies}}
		,
	author={{
			MarcoAgliati
		}}
		No. 02-62
		
			,
	year={January (2002}
		
	
	,
	note={DIR Research Division Working Paper}

}

@incollection{b12,
	
	
		,
	title={{Using the Integrated Activity-Based Costing and Economic Value Added Information System for Project Management}}
		,
	author={{
			NarcyzRoztocki
		}}
	
	
		,
	booktitle={{Proceedings of the Seventh Americas Conference on Information Systems}}
				the Seventh Americas Conference on Information Systems
		
			,
	year={August (2001}
		
	

}

@incollection{b13,
	
	
		,
	title={{ISO and ABC: Complements or Competitors}}
		,
	author={{
			GStephen
		} and {
			PaulKerr
		} and {
			Larson
		}}
		
		
	
	
		,
	journal={{International Journal of Logistics Management}}
		
			13
			2
			
			,
	year={2002}
		
	

}

@incollection{b14,
	
	
		,
	title={{The Development of Activity Based Costing Journal Literature}}
		,
	author={{
			TrondBjornenak
		} and {
			FalconerMitchell
		}}
		
	
	
		,
	journal={{European Accounting Review}}
		
			11
			3
			,
	year={1987-2000. 2002}
		
	

}

@incollection{b15,
	
	
		,
	title={{Evaluating Information Technology Investments: A Fuzzy Activity-Based Costing Approach}}
		,
	author={{
			NarcyzRoztocki
		} and {
			HeinzRolandWeistroffer
		}}
		
	
	
		,
	journal={{Journal of Information Science and Technology}}
		
			2
			4
			
			,
	year={2005}
		
	

}

@incollection{b16,
	
	
		,
	title={{A Review of Research on the Theory & Practice of Cost Management}}
		,
	author={{
			ManojAnand
		}}
	
	
		,
	journal={{South Asian Journal of Management}}
		
			11
			1
			
			,
	year={January-March (2004}
		
	

}

@book{b17,
	
	
		,
	title={{Time-Driven Activity-Based Costing}}
		,
	author={{
			RSKaplan
		} and {
			SRAnderson
		}}
		
		
			,
	year={2007}
			,
	publisher={Harvard Business School Press}
			,
	address={Boston}
		
	

}

@incollection{b18,
	
	
		,
	title={{Activity-Based Management Systems in Higher Education}}
		,
	author={{
			StuartMcchlery
		} and {
			JimMckendrick
		} and {
			TomRolfe
		}}
		
		
	
	
		,
	journal={{Public Money & Management}}
		
			27
			5
			
			,
	year={November (2007}
		
	

}

@incollection{b19,
	
	
		,
	title={{Impact of Strategic Initiatives in Management Accounting on Corporate Financial Performance: Evidence from Amman Stock Exchange}}
		,
	author={{
			Mete Feridun
		} and {
			Dr
		} and {
			Al-Khadash
		}}
		
		
	
	
		,
	journal={{Managing Global Transitions}}
		
			4
			4
			
			,
	year={2006}
		
	

}

@incollection{b20,
	
	
		,
	title={{Technological Innovations, Activity Based Costing and Satisfaction}}
		,
	author={{
			DavoodAskarany
		} and {
			MalcolmSmith
		} and {
			HassanYazdifar
		}}
		
		
	
	
		,
	journal={{Journal of Accounting -Business & Management}}
		
			14
			
			,
	year={2007}
		
	

}

@incollection{b21,
	
	
		,
	title={{Why ABC is Not Widely Implemented?}}
		,
	author={{
			DavoodAskarany
		} and {
			HassanYazdifar
		}}
		
	
	
		,
	journal={{International Journal of Business}}
		
			VII
			1
			,
	year={2007}
		
	

}

@incollection{b22,
	
	
		,
	author={{
			SandraGeorgios (george) Venieris
		} and {
			Cohen
		}}
		
	
	
		,
	booktitle={{Flexibility in Manufacturing and Activity Based Costing: Modelling the Interrelationships}}
				
			,
	year={2005}
		
	

}

@incollection{b23,
	
	
		,
	title={{Activity-Based Costing at Castrol India Limited}}
		,
	author={{
			ManojAnand
		}}
	
	
		,
	journal={{Management And Labour Studies}}
		
			29
			3
			
			,
	year={2004}
		
	

}

@book{b24,
	
	
		,
	title={{Activity-Based Cost Management Practices in India: An Empirical Study" Decision}}
		,
	author={{
			BSManoj Anand
		} and {
			SubhashishSahay
		} and {
			Saha
		}}
		
		
		
			,
	year={January -June (2005}
			32
			
		
	

}

@book{b25,
	
	
		,
	title={{Time-Driven Activity-Based Costing: A simpler and more powerful path to high profits}}
		,
	author={{
			RSKaplan
		} and {
			SRAnderson
		}}
		
		
			,
	year={2007}
			,
	publisher={Harvard Business School Publishing Corporation}
			,
	address={Boston, Massachusetts}
		
	

}

@incollection{b26,
	
	
		,
	title={{Technological innovations, activity based costing and satisfaction}}
		,
	author={{
			DAskarany
		} and {
			MSmith
		} and {
			Yazdifar
		} and {
			H
		}}
		
		
		
	
	
		,
	journal={{Journal of Accounting -Business & Management}}
		
			14
			
			,
	year={2007}
		
	

}

@incollection{b27,
	
	
		,
	title={{Activity -Based Costing in Sport Organizations: Theoretical Background & Future Prospects}}
		,
	author={{
			PanagiotisDimitropoulos
		}}
	
	
		,
	journal={{Number}}
		
			3
			,
	year={2007}
		
	
	,
	note={SMIJ}

}

@incollection{b28,
	
	
		,
	title={{Time-driven Activitybased Costing: exploring the Underlying Model}}
		,
	author={{
			WBruggeman
		} and {
			PEveraert
		}}
		
	
	
		,
	journal={{Cost Management}}
		
			21
			2
			
			,
	year={2007}
		
	

}

@incollection{b29,
	
	
		,
	title={{An evaluation of activity-based costing and functional-based costing: a game-theoretic approach}}
		,
	author={{
			SLCharles
		} and {
			DRHansen
		}}
		
	
	
		,
	journal={{International Journal of Production Economics}}
		
			113
			
			,
	year={2008}
		
	

}

@incollection{b30,
	
	
		,
	title={{Application of activity-based costing to a land transportation company: a case study}}
		,
	author={{
			ABaykasoglu
		} and {
			VKaplanoglu
		}}
		
	
	
		,
	journal={{International Journal of Production Economics}}
		
			116
			
			,
	year={2008}
		
	

}

@incollection{b31,
	
	
		,
	title={{Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts}}
		,
	author={{
			LQian
		} and {
			DBen-Arieh
		}}
		
	
	
		,
	journal={{International Journal of Production Economics}}
		
			113
			
			,
	year={2008}
		
	

}

@incollection{b32,
	
	
		,
	title={{Activity Based Costing: Strategic Implications for Indian Companies}}
		,
	author={{
			GLSharma
		} and {
			PKGupta
		}}
		
	
	
		,
	journal={{LBS Journal of Management & Research}}
		
			,
	year={2010}
		
	

}

@incollection{b33,
	
	
		,
	title={{Activity based costing as a means to full costingpossibilities and constraints for European universities}}
		,
	author={{
			IvanaDrazic Lutilsky
		} and {
			MartinaDragija
		}}
		
	
	
		,
	journal={{Management}}
		
			17
			
			,
	year={2012}
		
	

}

@incollection{b34,
	
	
		,
	title={{Activity-Based Costing in the Public Sector}}
		,
	author={{
			AthanasiosVazakidis
		} and {
			IoannisKaragiannis
		} and {
			AnthiTsialta
		}}
		
		
	
	
		,
	journal={{J. Social Sci}}
		
			6
			3
			
			,
	year={2010}
		
	

}

@incollection{b35,
	
	
		,
	title={{Activity-Based Costing Application in an Urban Mass Transport Company}}
		,
	author={{
			PopeskoBoris
		} and {
			NovákPetr
		}}
		
	
	
		,
	journal={{Journal of Competitiveness}}
		
			3
			,
	year={2011}
		
	

}

@book{b36,
	
	
		,
	title={{Developing an Activity-Based Costing Approach to Maximize the Efficiency of Customer Relationship Management Projects}}
		,
	author={{
			MahmoodShafiee
		} and {
			GolrizAmooee
		} and {
			YaghoubFarja
		}}
		
		
		
			,
	year={2012}
		
	

}

@incollection{b37,
	
	
		,
	title={{Accounting systems for cost management used in the Romanian economic entities}}
		,
	author={{
			GJinga
		} and {
			MDumitru
		} and {
			MDumitrana
		} and {
			MVulpoi
		}}
		
		
		
	
	
		,
	booktitle={{Accounting and Management Information Systems}}
				
			,
	year={2010}
			9
			
		
	

}

@incollection{b38,
	
	
		,
	title={{An analytical framework based on AHP and activity-based costing to assess the value of competencies in production processes}}
		,
	author={{
			LorellaCannavacciuolo
		} and {
			LucaIandoli
		} and {
			CristinaPonsiglione
		} and {
			GiuseppeZollo
		}}
		
		
		
	
	
		,
	journal={{International Journal of Production Research}}
		
			50
			17
			
			,
	year={1 September (2012}
		
	

}

@incollection{b39,
	
	
		,
	title={{Method time driven activity based costing -Literature review}}
		,
	author={{
			OlegDejnega
		}}
		15)/ spring
	
	
		,
	journal={{Journal of Applied Economic Sciences}}
		
			,
	year={2011}
		
	

}

@incollection{b40,
	
	
		,
	title={{Practicability of Time-driven Activity-based Costing on Profitability of Restaurants in Makurdi Metropolis of Benue State}}
		,
	author={{
			AzendeTerungwa
		}}
	
	
		,
	journal={{journal of contemporary management}}
		
			,
	year={2012}
		
	

}

@incollection{b41,
	
	
		,
	author={{
			DamianRingelstein
		}}
	
	
		,
	booktitle={{An Activity-Based Costing Assessment Task: Using an Excel Spreadsheet}}
				
			,
	year={2009}
			3
			
		
	

}

@incollection{b42,
	
	
		,
	author={{
			YrdDoç
		} and {
			Dr
		} and {
			BengüHaluk
		}}
		
		
	
	
		,
	booktitle={{The role of activity based budgeting on target costing practices}}
				
			,
	year={2010}
			15
			
		
	

}

@incollection{b43,
	
	
		,
	title={{Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences among three accounting systems' approach to manufacturing}}
		,
	author={{
			CarlosRodriguez
		} and {
			Monroy
		}}
		
	
	
		,
	journal={{6 th International Conference on Industrial Engineering and Industrial Management}}
		
			,
	year={July 18-20. 2012}
		
	
	,
	note={Azadeh Nasiri & Miguel Ángel Peláez}

}

@incollection{b44,
	
	
		,
	title={{Identifying operational improvements during the design process of a timedriven ABC system: the role of collective worker participation and leadership style}}
		,
	author={{
			WBruggeman
		} and {
			SHoozee
		}}
		
	
	
		,
	journal={{Management Accounting Research}}
		
			21
			3
			
			,
	year={2010}
		
	

}

@incollection{b45,
	
	
		,
	title={{Activity Based Costing from the perspective of competitive advantage}}
		,
	author={{
			CBogdanoiu
		}}
	
	
		,
	journal={{Journal of Applied Economic Sciences}}
		
			1
			7
			
			,
	year={2009}
		
	

}

@incollection{b46,
	
	
		,
	title={{The activity-based costing method developments: state-of-the art and case study}}
		,
	author={{
			GregoryWegmann
		}}
	
	
		,
	journal={{The IUP Journal of Accounting Research and Audit Practices}}
		
			8
			
			,
	year={2009}
		
	

}

@incollection{b47,
	
	
		,
	title={{Utilization of Activity-Based Costing System in Manufacturing Industries -Methodology, Benefits and Limitations}}
		,
	author={{
			BorisPopesko
		}}
	
	
		,
	journal={{International Review of Business Research Papers}}
		
			6
			1
			
			,
	year={February (2010}
		
	

}

@incollection{b48,
	
	
		,
	title={{Principles of overhead cost allocation, from Issues in Global Business and Management Research}}
		,
	author={{
			BPopesko
		} and {
			PNovak
		}}
		
	
	
		,
	booktitle={{Proceedings of the 2008 International Online Conference on Business and Management (IOCBM}}
				the 2008 International Online Conference on Business and Management (IOCBM
		
			,
	year={2008}
		
	

}

@incollection{b49,
	
	
		,
	title={{Supply chain management, activity-based costing and organizational factors}}
		,
	author={{
			DavoodAskarany
		} and {
			HassanYazdifar
		} and {
			SaeedAskary
		}}
		
		
	
	
		,
	journal={{International Journal of Production Economics}}
		
			,
	year={2009}
		
	

}

@incollection{b50,
	
	
		,
	title={{Compared Activity-Based Costing Case Studies in the Information System Departments of Two Groups in France: A Strategic Management Accounting Approach}}
		,
	author={{
			GregoryWegmann
		}}
	
	
		,
	booktitle={{2010. International Conference on Business and Information}}
				
			,
	year={July 5-7. 2010}
			7
		
	

}

@incollection{b51,
	
	
		,
	title={{An empirical study of environmental cost drivers}}
		,
	author={{
			SAlcouffe
		} and {
			NBerland
		} and {
			BDreveton
		} and {
			MEssid
		} and {
			M
		}}
		
		
		
		
	
	
		,
	booktitle={{Congress of the Francophone Accounting Association}}
				Nice, France
		
			,
	year={2010. May 2010. 2010}
			25
		
	

}

@incollection{b52,
	
	
		,
	title={{Activity-based Management in France: A focus on the information systems department of a bank}}
		,
	author={{
			GregoryWegmann
		}}
	
	
		,
	booktitle={{Proceedings of the EBMM 2011 International Conference, IEEE Catalog Number: CFP1149M-PRT}}
				the EBMM 2011 International Conference, IEEE Catalog Number: CFP1149M-PRTShanghai
		
			,
	year={March 11-13. 2011}
			
		
	

}

@incollection{b53,
	
	
		,
	title={{The development of the Activity-Based Costing method: A comparison between France and China}}
		,
	author={{
			GregoryWegmann
		}}
	
	
		,
	booktitle={{2011 International Symposium on Applied Economics, Business and Development}}
				
			,
	year={2011}
		
	

}

@incollection{b54,
	
	
		,
	title={{The Financial Performance Effects of Activity-Based Costing/-Management in the Telecommunications Industry}}
		,
	author={{
			JJuan
		} and {
			Segovia1
		} and {
			HAmir
		} and {
			Khataie
		}}
		
		
		
	
	
		,
	booktitle={{Society of Interdisciplinary Business Research (SIBR) 2011 Conference on Interdisciplinary Business Research}}
				
			,
	year={2011}
		
	

}

@incollection{b55,
	
	
		,
	title={{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}}
		,
	author={{
			SarahGamal
		} and {
			KAEhab
		} and {
			HMohamed & Magda
		} and {
			Ibrahim
		}}
		
		
		
	
	
		,
	journal={{AAA 2012 Management Accounting Section (MAS) Meeting Paper}}
		
			,
	year={2012}
		
	

}

@incollection{b56,
	
	
		,
	title={{Activity-based costing: is it still relevant?}}
		,
	author={{
			WOStratton
		} and {
			DDesroches
		} and {
			RALawson
		} and {
			THatch
		}}
		
		
		
	
	
		,
	journal={{Management Accounting Quarterly, Spring}}
		
			10
			3
			
			,
	year={2009}
		
	

}

@incollection{b57,
	
	
		,
	title={{Activity based costing and management solutions to traditional shortcomings of cost accounting}}
		,
	author={{
			DKNarong
		}}
	
	
		,
	journal={{Cost Engineering}}
		
			51
			8
			
			,
	year={2009}
		
	

}

@incollection{b58,
	
	
		,
	title={{The effect of innovation characteristics on activity based costing adoption}}
		,
	author={{
			DavoodAskarany
		} and {
			JohnABrierley
		} and {
			HassanYazdifar
		}}
		
		
	
	
		,
	journal={{Int. J. Managerial and Financial Accounting}}
		
			4
			3
			,
	year={2012}
		
	

}

@incollection{b59,
	
	
		,
	title={{Simulating the Target Costing Process in a Product Design Environment}}
		,
	author={{
			DanSwenson
		} and {
			PatriciaCEveraert
		}}
		
	
	
		,
	journal={{AAA Management Accounting Section (MAS) Meeting Paper}}
		
			,
	year={2012}
		
	

}