Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions...

In their quest to assign capital appropriately, banks need the ability to compare two products in a way that objectively ascertains which is operationally riskier and by how much. Perceptions of changes in these risks can be used to predict future risk. Enter the prime metric to save the...

Time Driven ABC (TDABC) which tries to address some of ABC’s shortcomings still remains unexplored in academic research. This paper focuses on the adoption of TDABC to assess the economic viability of two commonly used composting systems for organic wastes in New Zealand. The results support...

In this paper, we seek to provide empirical documentation of the effect of Activity-Based Costing (ABC) information on product and customer-related decisions made by managers in a company. Proponents of ABC argue that when an entity implements ABC, it reaps at least two important benefits:...

Kompakt und fundiert führt Jürgen Horsch in die zentralen Inhalte der Kosten- und Erlösrechnung ein. Zugunsten einer verständlichen Vermittlung werden theoretische Ausführungen auf das notwendige Maß beschränkt. Anhand einer integrierten empirischen Untersuchung zeigt der Autor, welche...

The application of mass customization in the food industry requires an appropriate system design to meet the customers' needs and wants. One of the systems is the modularization concept for product design. The application of the modularization concept will impact manufacturing systems. Modular...

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...

Einleitung -- Lean Management -- Die heutigen Kostenrechnungssysteme -- Kostenrechnung 2.0 – das System -- Verursachungsgerechte Zuordnung der Gemeinkosten und deren Zuschläge -- Beurteilung der Kostenrechnung 2.0 und Vergleich der Kostenrechnungssysteme -- Kostenrechnung 2.0 – die...

ABC (Activity Based Costing) system has proved success in both products and services. The researchers propose using a new model through the application of ABC approach that can be implemented in purchasing department as one of the most dynamic departments in service sector to optimize purchasing...

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...

Industrie -- Wettbewerb und Kostendruck in der Industrie -- Überblick über das Prozesskostenmanagement -- Das Prozesskostenmanagement im Detail -- Anwendung des Prozesskostenmanagements in der Industrie.

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...

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...

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...

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...

Despite the growing popularity of the Activity-Based Costing (ABC) approach over the last 30 years, its recent development – the Time-Driven Activity-Based Costing (TDABC) concept (Kaplan and Anderson, 2004) – remains largely unknown for the economic science and business practice in Central...

One of the main problems of management profession is that there is not yet a corpus of theories and knowledge that can assist professionals to take adequate choices for solving the problems they actually have. Initially, we can assume that the inherent reasons for the explosion and diffusion of...

This article is interested in the success rate of the ABC diffusion method also called the strategic accounting of costs or the activity-based costing when linked with the performance indicator of the economic value added creation (EVA). Its objective consists in showing the extent to which the...

The present study attempts to examine the impact/relationship between Activity Based Costing (ABC) adoption and implementation versus Traditional Cost Accounting (TC) in Iranian forging companies of Iran tractor manufacturing. Archival data were extracted from annual reports of 240 quoted...

Data on financial challenges in intercollegiate athletics consistently show that expenses are outpacing new revenues. Since 2004, National Collegiate Athletic Association (NCAA) Football Bowl Subdivision (FBS) institutions' median revenues increased 94 percent while expenses increased 120...