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Activity-based costing systems and incremental costs
Management Accounting Research, 1999This article derives, in a comprehensive but informal way, the essential conditions for activity-based costing (ABC) and for costs proportional with output volume (CVO), such as variable material and component costs, to measure economic costs defined as incremental costs.
Michael Bromwich, Cheolkyu Hong
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Activity‐based costing: A cost management tool [PDF]
New Directions for Higher Education, 1993 AbstractOverhead costs are often charged to programs indiscriminately while the support activities that underlie those costs remain unanalyzed.
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Encyclopedia of Tourism Management and Marketing, 2022
T. Berg, D. Madsen
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T. Berg, D. Madsen
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Activity based software costing
Computer, 1996The study of software economics is not yet mature. For many years, the lines of code (LOG) metrics has tended to conceal major software cost drivers such as the production of requirements, plans, specifications, manuals, and other paper documents. The advent of function point metrics in the late 1970s allowed us to explore the measurement of such ...
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An activity-based costing approach for detecting inefficiencies of healthcare processes
Business Process Management Journal, 2015Purpose – The purpose of this paper is to set out a methodological framework to investigate how the integration of an activity-based costing (ABC) logic into the pre-existent accounting system supports healthcare organizations in identifying the ...
L. Cannavacciuolo +3 more
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A manufacturing cost estimation method based on activity-based costing
2010 International Conference on Mechanic Automation and Control Engineering, 2010In order to estimate manufacture costs of the product more accurately, this paper will combine activity-based costing (Activity-based Costing, ABC) with BOM to estimate the product of direct manufacturing costs. As to the indirect cost estimates, this paper filter out the cost driver data in the process of direct cost estimation as input and predict ...
Yao Xuebo +3 more
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Activity-Based Costing for S-BPM
2013Process controlling is a major issue in today’s performance manage ment efforts of enterprises. Activity-Based Costing (ABC) offers a conceptual framework to integrate cost-related indicators into process controlling. Workflow engines store a lot of quantity- and time-related data incurring when process instances are executed.
Werner Schmidt +2 more
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Measure Strategic Cost Based on Activity-Based Costing Method [PDF]
, 2013 In present, within this highly competitive environment, cost management has become a critical survival skill for many firms. These firms integrate the cost factor into the establishment of a long-term and external competitive advantage, and this phenomenon suggests the need to reposition the management of cost as a strategic method instead of simply ...
Ming-ming Wang, Dong-ping Han
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Decision orientation of activity-based costing
International Journal of Production Economics, 1994Activity-based costing (ABC) is given much attention in the literature. Most authors seem to agree that improved cost allocations are useful to indicate the long-term profitability of products. However, a controversy starts when the relevance of ABC for short-term decision-making is discussed.
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The Engineering Economist, 2001
Abstract Activity based costing (ABC) systems are often developed using estimated input data. A methodology based on fuzzy set theory has been developed to handle estimation imprecision and uncertainty in ABC systems. This methodology creates a new type of ABC system; a fuzzy activity based costing (FABC) system.
Kim LaScola Needy, Heather Nachtmann
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Abstract Activity based costing (ABC) systems are often developed using estimated input data. A methodology based on fuzzy set theory has been developed to handle estimation imprecision and uncertainty in ABC systems. This methodology creates a new type of ABC system; a fuzzy activity based costing (FABC) system.
Kim LaScola Needy, Heather Nachtmann
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