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How to implement an accurate and effective costing system in manufacturing organizations
Popesko, Boris - In: European financial and accounting journal : EFAJ 4 (2009) 4, pp. 35-49
The objective of the article is to define rules for establishing a high quality costing system to measure the costs of products, customers, and other cost objects in a manufacturing enterprise. The pros and cons of all existing costing methods are discussed in the article, as are the methods...
Persistent link: https://www.econbiz.de/10011459528
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The impact of the magnitude of overhead costs on the difference between ABC and TDABC systems
Tarzibashi, Omar Fikrat Fateh; Ozyapici, Hasan - In: Foundations of Management : the journal of Warsaw … 11 (2019) 1, pp. 81-92
The objective of this study is to investigate the impact of the magnitude of overhead costs on the results of ABC and TDABC differences. A quantitative research method was used and data were gathered through an extensive literature review. A total of 170 articles that included both ABC and TDABC...
Persistent link: https://www.econbiz.de/10012024189
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A Typology of Cost Accounting Practices Based on Activity-Based Costing - a Strategic Cost Management Approach
Wegmann, Gregory - 2020
This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods...
Persistent link: https://www.econbiz.de/10012843324
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Functional-Based and Activity-Based Cost Management Systems in Woodworking Enterprises-Specifics and Perspectives for Implementation
Neykov, Nikolay - 2018
The role of driver tracing is significantly expanded by identifying drivers unrelated to the volume of product produced. The use of both unit- and non-unit-based activity drivers increases the accuracy of cost assignments and the overall quality and relevance of cost information. Such cost...
Persistent link: https://www.econbiz.de/10012936545
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Creating the Profit Focused Organization Using Time-Driven Activity Based Costing
Yilmaz, Rifat - 2018
The competition conditions are increasing with globalization, economic developments and high customer expectations; complicate sustaining and increasing of market share of the firms in the sectors. Increasing importance of digitalization, human, information and effective management; being...
Persistent link: https://www.econbiz.de/10012917495
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Customer Profitability Analysis Using Time-Driven Activity-Based Costing. Three Interventionist Case Studies
Järvinen, Janne - 2018
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...
Persistent link: https://www.econbiz.de/10012926171
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A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study
Wegmann, Gregory - 2018
This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the...
Persistent link: https://www.econbiz.de/10012912605
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The Development of the Activity-Based Costing Method : A Comparison between France and China
Wegmann, Gregory - 2011
In France, like in the USA, ABC was considered as a remedy for the crisis of management accounting. Now, the level of … diffusion in France is as important as in Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western … also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo …
Persistent link: https://www.econbiz.de/10013124169
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Compared Activity-Based Costing Case Studies in the Information System Departments of Two Groups in France : A Strategic Management Accounting Approach
Wegmann, Gregory - 2018
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...
Persistent link: https://www.econbiz.de/10012940628