This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in...

This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first...

This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first...

In this article, we present the evolution of management accounting and the strategic management accounting (SMA) concept. The balanced scorecard (BSC), a SMA tool, is quite famous in European countries. Its principle objective is to articulate planning decisions with control ones thanks to...

Over the last few years European banks have spent billions of euros on new electronic channels. However, after some years of excitement it was clear that the banks’ long-awaited sky-rocketing profits from this area would not be netted. Estonian banks have also invested in expanding and...

The present paper explores the impact of organizational and technical factors on the success of an ABC project. Data were collected through a mail survey and interviews with French financial controllers. The findings suggest that the success of ABC implementation depends mainly upon two factors:...

The Activity-Based Management (ABM) is a managerial accounting method based on an innovative cost determination as it attributes costs to the different activities performed within the company value chain for then sharing them between the different outputs. The ABM, in fact, is based on the...

In today's global market, a change in strategic and manufacturing practices to a more customer focused system such as the lean manufacturing/lean management system becomes crucial to help companies achieve a good competitive position. At the same time, the current traditional costing system is...

Time-driven activity-based costing (TDABC) is a potential solution for profitability analysis, especially in industries with high overhead costs and a high number logistical or sales transactions, which would make the updating of a conventional ABC model costly. Despite a wide ranging TDABC...

Purpose ndash; The purpose of this paper is to analyze the potentiality in the application of process analysis and activity-based costing (ABC) in a healthcare setting to produce usable, useful and correct information on resource consumption and processes. The paper aims to analyze changes...