Many studies, motivated by concerns for activity-based costing (ABC) implementation efforts being less than successful …

Purpose – The purpose of this study is to show how using value management (VM) together with activity based costing … suggests that using activity based costing with value management can enhance the quality of the decision‐making process. It …

SMAS also expands on activity based costing (ABC) application to help in the cost analysis and allocation of environment …

This paper presents a mixed activity-based costing decision (MABCD) model for green airline fleet planning under the … constraints of the European Union Emissions Trading Scheme (EU ETS), in which activity-based costing (ABC) model is incorporated …

different supply chain members. Against this background, several activity-based costing models for inter-firm cost accounting … have been proposed. Evaluating these models, a conceptual framework for activity-based costing in a supply chain has been …

The widespread adoption of activity-based costing enables firms to allocate common service costs to each customer …

additional costs. This study uses empirical data and activity-based costing to explore the real values and the accrual mechanisms …

SMAS also expands on activity based costing (ABC) application to help in the cost analysis and allocation of environment …

An accumulated body of the literature confirms that the adoption of activity-based costing (ABC) can lead to a …