A Contingency Model Of Activity Based Costing Abc Systems
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A Contingency Model Of Activity Based Costing Abc Systems
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Author : Amr Mohamed Said Abdel Halim
language : en
Publisher:
Release Date : 2004
A Contingency Model Of Activity Based Costing Abc Systems written by Amr Mohamed Said Abdel Halim and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2004 with Activity-based costing categories.
Barriers To Adopting Activity Based Costing Systems Abc An Empirical Investigation Using Cluster Analysis
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Author :
language : en
Publisher:
Release Date : 2001
Barriers To Adopting Activity Based Costing Systems Abc An Empirical Investigation Using Cluster Analysis written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2001 with categories.
This research seeks to establish why ABC adoption rates are low given the claimed benefits of the system. The view is taken that there are likely to be two sets of interacting variables influencing ABC adoption, contingent variables and the company's ability or willingness to address implementation barriers. The contingency approach is a recent and important development in ABC research. From the perspective that there is no one universally appropriate MAS system, but that the appropriateness of any system is dependent on the factors facing the firm, it can be argued that ABC system adoption and success will depend upon specific contingent factors such as product diversity, cost structure, firm size, competition, and business unit culture. A contingency model of ABC adoption has been developed in order to examine and investigate the reasons why the take up or adoption of ABC systems remains low. This model seeks to incorporate contingency theory relating to a set of variables which will be identified from the literature as likely to be influential in ABC adoption. The view is taken that such contingency variables will not of themselves explain ABC adoption rates, rather such contingency factors may be viewed as rendering ABC suitable or otherwise for adoption by companies but that there are also implementation issues which influence adoption. The implementation factors can be classified based upon a review of the literature into three main types Behavioural, Systems and Technical. This study seeks to establish which of these three sets of factors constitutes the dominant barriers to ABC implementation. Based upon the contingency model, companies are classified into groups, each group having a different "profile" with regard to the individually established contingent variables. Thus, one such group will have a "good match" with the contingent variables and another will have a "poor match", e.g. if "size" is found to be a contingent variable, one group will comprise th.
Implementing Activity Based Cost Management
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Author : Robin Cooper
language : en
Publisher:
Release Date : 1992
Implementing Activity Based Cost Management written by Robin Cooper and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1992 with Business & Economics categories.
By now, most companies know that activity-based costing, an innovative accounting system that breaks down overhead far more precisely than old-fashioned systems do, can be used to trim waste, improve service, and make better product-mix and pricing decisions. Yet the actual design and implementation of a successful ABC system remains largely a mystery for many companies. Analyzes the experiences of eight real-life companies who took on the challenge of implementing an ABC system, revealing the mistakes, successes, and ultimate triumphs that resulted in each case. Winner of the Notable Contribution to Management Accounting Literature Award.
Activity Based Costing Practice An Overview
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Author : Marvin Buskase
language : de
Publisher: GRIN Verlag
Release Date : 2022-12-28
Activity Based Costing Practice An Overview written by Marvin Buskase and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-12-28 with Business & Economics categories.
Studienarbeit aus dem Jahr 2019 im Fachbereich BWL - Controlling, Note: 1,7, Universität Osnabrück, Sprache: Deutsch, Abstract: Activity-based costing (ABC) is one of the most recent achievements of modern accounting theory. Therefore it has not been researched on immediately through the 1980s and 1990s. There also have been several problems with the implementation of ABC. The methodology of ABC evolved to be applicable more efficiently and flexible. Given that information, nowadays we come to the question, what kind of development ABC went through and which benefits are coming alongside to those recent changes. The intention is to give the reader an overview about ABC as a new costing system in general, to understand the methodology behind ABC and to give a basis for a discussion on the latest changes of its systematics. One of the most recent tidings, when it comes to the methodology of ABC, is the Time-Driven ABC (TDABC) by Kaplan and Anderson (2007). This new systematic shall also be researched more-over in this work, to analyze and compare its applicability to the early ABC system. This will hopefully create a basis for additional critical discussions on this topic. The remainder of this paper is organized as follows. In the next chapter the reader will be given a basic understanding of how ABC works in general and in comparison to other “traditional” accounting methods. Afterwards there will be an analysis on the survey “[...] of Activity-Based Costing in the U.K.’s largest Companies” made by J. Innes and F. Mitchell in 1994. The Analysis will focus on outlining the results to create a frame for the beginning of the application of ABC. Having that frame there will be a short discussion to ensure a comparison to the state of the art. The fourth chapter will outline that state of the art. It will depict the development of the adoption and the areas which ABC has been used for and brief the reader about the TDABC. The last chapter will on the one side conclude the results of this work and on the other side it will depict the potential of future research.
Activity Based Costing
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Author : Patrick Zeuner
language : en
Publisher: GRIN Verlag
Release Date : 2012-06
Activity Based Costing written by Patrick Zeuner and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-06 with Business & Economics categories.
Seminar paper from the year 2007 in the subject Business economics - Controlling, grade: 1,3, University of Applied Sciences Wildau (WIT Wildau), course: Managerial Accounting, 18 entries in the bibliography, language: English, abstract: Activity-based costing first gained publicity in the early 1980s. It was developed as a logical alternative to traditional cost management systems that tended to produce insufficient results when it came to allocating costs. Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system. Due to a changing business world and strong competition, the cost structure in many companies changed, while facing an increased price pressure. When profit margins are decreasing, companies are focusing not only on external but also internal opportunities to improve their cost structures and to make hidden costs transparent. This lead to the introduction of Activity-based costing (ABC) as a new approach of process thinking to make the internal organization more flexible to react to changes in the production process and allocation of costs as well as to deal with overcapacities. This paper will focus on the ABC tool, which is aiming at transparency, efficiency increase and improvement of the given cost calculation systems. The ABC method enables management to optimize the enterprise with detailed information for a thorough decision making process. ABC is a method for developing cost estimates, based on the activities used within the production process per cost object. To develop a cost estimate the most important activities within the production cycle - the cost drivers - need to be identified. The activity must be definable and measured in units, e.g. number of man hours. After all activities for producing the product are known, a cost estimate is prepared for each activity. These individual cost estimates contain all labour, materials and equipment costs, including overhead, for each activity. Each complete individual e
Activity Based Cost Management Making It Work
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Author : Gary Cokins
language : en
Publisher: Irwin Professional Pub
Release Date : 1996
Activity Based Cost Management Making It Work written by Gary Cokins and has been published by Irwin Professional Pub this book supported file pdf, txt, epub, kindle and other format this book has been release on 1996 with Business & Economics categories.
What good are the facts and figures of managerial accounting if the people who need them can't use them? More and more organizations are realizing that activity based costing is a superior method for both identifying improvement opportunities and measuring the realized benefits of performance initiatives. ABC data helps you see that time, quality, capacity, flexibility, and cost are interconnected and also allows you to navigate through management fads and into the faster currents of high-payback performance. ABC offers a superior product and service costing technique with substantially more realistic cost assignments and much greater accuracy. It gives you better insights to manage your product design and manage costs. It can even be used for performance measurements. ABC represents a significant change in corporate systems and can be challenging to implement. Activity-Based Cost Management: Making It Work will walk you through the process so you can overcome barriers and successfully implement ABC. Activity-Based Cost Management: Making It Work doesn't just explain what ABC is, it shows you the mathematical calculations that support ABC and how you can implement ABC into your organization.
Activity Based Costing
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Author : Patrick Zeuner
language : en
Publisher: GRIN Verlag
Release Date : 2008-06-02
Activity Based Costing written by Patrick Zeuner and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008-06-02 with Business & Economics categories.
Seminar paper from the year 2007 in the subject Business economics - Controlling, grade: 1,3, University of Applied Sciences Wildau (WIT Wildau), course: Managerial Accounting, language: English, abstract: Activity-based costing first gained publicity in the early 1980s. It was developed as a logical alternative to traditional cost management systems that tended to produce insufficient results when it came to allocating costs. Harvard Business School Professor Robert S. Kaplan was an early advocate of the ABC system. Due to a changing business world and strong competition, the cost structure in many companies changed, while facing an increased price pressure. When profit margins are decreasing, companies are focusing not only on external but also internal opportunities to improve their cost structures and to make hidden costs transparent. This lead to the introduction of Activity-based costing (ABC) as a new approach of process thinking to make the internal organization more flexible to react to changes in the production process and allocation of costs as well as to deal with overcapacities. This paper will focus on the ABC tool, which is aiming at transparency, efficiency increase and improvement of the given cost calculation systems. The ABC method enables management to optimize the enterprise with detailed information for a thorough decision making process. ABC is a method for developing cost estimates, based on the activities used within the production process per cost object. To develop a cost estimate the most important activities within the production cycle – the cost drivers - need to be identified. The activity must be definable and measured in units, e.g. number of man hours. After all activities for producing the product are known, a cost estimate is prepared for each activity. These individual cost estimates contain all labour, materials and equipment costs, including overhead, for each activity. Each complete individual estimate is added to the others to obtain an overall estimate. To gain sufficient cost estimates, data must be collected and verified to make ABC a functional and precise tool. This chapter leads through the necessary steps to implement the ABC approach and its methodology.
Activity Based Costing
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Author : Daniel Bradtke
language : en
Publisher: GRIN Verlag
Release Date : 2007-11
Activity Based Costing written by Daniel Bradtke and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2007-11 with Business & Economics categories.
Seminar paper from the year 2004 in the subject Business economics - Controlling, grade: 1,5, University of Wales, Newport, course: Management Accounting, 14 entries in the bibliography, language: English, abstract: The initial aim of this report is to layout the main differences of the client's current basis of overhead absorption, compared to activity - based costing (ABC). By showing the divergence of both systems, it appears that information generated from traditional overhead absorption does not properly equip management with suitable information for decision making. An additional aim of this paper focuses on the potential benefits of activity - based costing. It illustrates the chances of ABC as a decision making tool to provide management benefits regarding the accuracy of cost and the achievement of goals and strategies. Lastly, this report highlights all information required for the implementation of ABC into the organisation. It also reveals the necessity to collect and process the information needed in the correct format at a reasonable cost.
Activity Based Costing
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Author : Peter L. Grieco
language : en
Publisher: P T Publications, Incorporated
Release Date : 1994
Activity Based Costing written by Peter L. Grieco and has been published by P T Publications, Incorporated this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Cost accounting categories.
Activity Based Costing And Its Later Development Into Activity Based Budgeting And Management
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Author : David Wagener
language : en
Publisher: GRIN Verlag
Release Date : 2010-04-09
Activity Based Costing And Its Later Development Into Activity Based Budgeting And Management written by David Wagener and has been published by GRIN Verlag this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010-04-09 with Business & Economics categories.
Seminar paper from the year 2008 in the subject Business economics - Accounting and Taxes, grade: 1.3, University of the West of England, Bristol (Bristol Business School (University of the West of England)), course: Internes Rechnungswesen/ Management Accounting, 15 entries in the bibliography, language: English, abstract: Every accounting student of the past sixty years has learned about inventory costing- a bookkeeping procedure that manufacturing accountants follow to separate the production expense of an accounting period from the cost of manufactured product inventories at the end of the period. (Johnson and Kaplan, 1991, p. 130) This technique of valuing inventory should, although often practiced, not be used for managerial decision making though. It oversimplifies the consumption of overhead costs by products, services and customers and therefore leads to distorted cost information. Activity-based costing (ABC), developed by single manufacturing firms in the early 1980s, seems to provide more reliable information. The second part of this work describes the concept of ABC by summarizing the arguments of two pioneers in this field. In their book "Relevance Lost: The Rise and Fall of Management Accounting", first published in 1987, H. Thomas Johnson and Robert S. Kaplan (1991) examine the traditions of management accountting and describe possible improvements. In part three the developments of ABC in the last 20 years are described by reviewing a choice of important literature. Part four then shows the impact that ABC had on implementing companies. The conclusion, part five, contains an assessment of the used literature and an evaluation of whether the critic of traditional management accounting has been overcome by ABC.