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Cost Control of the Civil Engineering Based on Activity-Based Costing
Advanced Materials Research, 2012In order to solve the current problems of cost management in civil engineering industry by using traditional management accounting systems, an effective method of activity-based costing is presented. Activity-based costing has been suggested as the leading contender method to replace traditional cost accounting systems, since its capability can make ...
Hu, Liu, Wang
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Activity-Based Costing for Hospitals
Health Care Management Review, 1996This article examines the application of activity-based costing to hospitals using current health care practices and procedures such as diagnosis-related groups, patient-activity systems, case management, and critical path analysis.
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2007 IEEE International Conference on Exploring Quantifiable IT Yields, 2007
This paper presents an ABC framework for IT processes that combines the Cooper & Kaplan original ABC framework, Jones' standard 25-activity "chart of accounts", and a 'capital charge component'. The framework has been applied with success in a Client situation.
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This paper presents an ABC framework for IT processes that combines the Cooper & Kaplan original ABC framework, Jones' standard 25-activity "chart of accounts", and a 'capital charge component'. The framework has been applied with success in a Client situation.
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Industrial Marketing Management, 1998
Abstract Market- and customer-oriented activities represent a major resource investment for a firm. Activity-based costing (ABC) provides an enhanced means for marketers to assess the cost-versus-benefits of such activities. This article describes the usefulness of ABC to marketers at various levels of decision making: unit level, product level ...
Goebel, Daniel J. +2 more
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Abstract Market- and customer-oriented activities represent a major resource investment for a firm. Activity-based costing (ABC) provides an enhanced means for marketers to assess the cost-versus-benefits of such activities. This article describes the usefulness of ABC to marketers at various levels of decision making: unit level, product level ...
Goebel, Daniel J. +2 more
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Activity based costing for projects
International Journal of Project Management, 1999Abstract A generic activity-based costing model is presented. The model includes a cost allocation structure designed specifically for projects, and a number of cost drivers for typical project activities. A numerical example illustrates the benefits that ABC can provide.
Tzvi Raz, Dan Elnathan
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Supply chain management and activity-based costing: Current status and directions for the future
, 2017Purpose The purpose of this paper is to summarize and analyze what is known regarding activity-based costing (ABC) applications in the context of supply chain management (SCM). The authors present a reference framework for practical implications
Erik Hofmann, Janet Bosshard
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Simulating Activity‐based Costing
Industrial Management & Data Systems, 1994Many traditional cost accounting methods can result in distorted cost information as they allocate overheads in proportion to labour. This can result in a low technology product being overcosted and a high technology product being undercosted. Activity‐based costing (ABC) allocates costs more accurately and pinpoints areas of waste.
C. Helberg, J.E. Galletly, John Bicheno
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An Activity-Based Costing of Wine
Journal of Wine Research, 2006Recent changes in wine consumption have given rise to an evolution in production processes that render useless traditional cost systems. In order to face the complexity and variety of the winemaking process, we propose to use an adapted Activity-Based Costing (ABC) system for the cost calculation of winemaking.
Sandra Morini +1 more
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, 2016
The effect of ‘supply chain management’ can be leveraged when benefits of collaboration within and beyond the capacities of individual organizations are witnessed.
Yong-woo Kim +3 more
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The effect of ‘supply chain management’ can be leveraged when benefits of collaboration within and beyond the capacities of individual organizations are witnessed.
Yong-woo Kim +3 more
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Time Driven Activity Based Costing : Theory,Applications and Limitations
, 2016The aim of this study is to explore the strategic applications and limitations of Time-driven Activity-based Costing (TDABC) and to evaluate the degree of accuracy of the proponents’ arguments concerning its usefulness.
M. Namazi
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