A Review Of Research On Factors Influencing Implementation Success Of Activity Based Costing
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A Review Of Research On Factors Influencing Implementation Success Of Activity Based Costing
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Author : Shafeq Hamoud M. Al-Saidi
language : en
Publisher:
Release Date : 2019
A Review Of Research On Factors Influencing Implementation Success Of Activity Based Costing written by Shafeq Hamoud M. Al-Saidi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Inspite of ABC's superior over traditional costing methods, its spread has remained rather slow and it has not been as widely adopted as was expected. As a result many researchers have used empirical studies in an attempt to examine how ABC could best be implemented and to find answers to the key question: why ABC implementation is successful in certain firms and not in others? Many studies provide evidence that the reason for different degrees of ABC success is the different contextual factors faced by each firm. The objective of this paper is to review the academic researches on ABC that have examined pertinent issues related to successful implementation of ABC. Through the review it seeks to identify the most important factors that are influencing success of ABC implementation, and from the review research gaps in this field will be identified. The review reveals that a majority of research emphasizes on the association between ABC success and behavioural and organizational factors such as top management support, involvement and training. Furthermore, the different factors affecting the various stages of the implementation and the degree of importance of each factor varies according to the stage of the implementation. There are very few empirical studies that have been done to examine the roles of organizational culture/structure on ABC implementation success. Moreover, in contrast to the western countries there is a dearth of studies that examines success and success factors of the implementation of ABC in the Asian context.
Factors Influencing Activity Based Costing Success
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Author : Yi Fei Zhang
language : en
Publisher:
Release Date : 2010
Factors Influencing Activity Based Costing Success written by Yi Fei Zhang and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with categories.
Measures For Activity Based Costing Success
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Author : Shafeq Hamoud M. Al-Saidi
language : en
Publisher:
Release Date : 2019
Measures For Activity Based Costing Success written by Shafeq Hamoud M. Al-Saidi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019 with categories.
Activity Based Costing (ABC), a powerful tool in Management Accounting, provides accurate information on the costs of activities and processes, which helps the managers to take decisions that have positive impact on the organization's production. Earlier, management accountants depended on traditional cost accounting methods to obtain information on product and service costs for these decisions. ABC, now argued to be remarkably better than traditional volume based costing system, has elicited the attention of both researchers and practitioners for its involvement in decision making. Several empirical studies have been conducted to examine the importance, adoption and successful implementation of ABC, reasons for implementing, issues related to its adoption, critical success factors of ABC. An in-depth insight of cost structure of an organization, cost modelling and targeting vis-à-vis its performance is essential for the successful implementation of ABC system. Many studies have attempted to establish the variables that could measure success of ABC system. Before determining the success rate of ABC, it is crucial to address what constitutes ABC success. This paper reviews the research carried out on ABC success factors pertaining to the extent to which it is used in an organization, the variables used to measure success and its operational definitions. The review reveals that the past research has focused on the perception of the users, the frequency of usage, the use of ABC in decision making as the determinants of ABC system success. However, multiitem measures are able to measure and analyse the complex nature of the success factors better than the single-item measures.
A Framework For Assessing Cost Management System Changes
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Author : Shannon W. Anderson
language : en
Publisher:
Release Date : 1995
A Framework For Assessing Cost Management System Changes written by Shannon W. Anderson and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1995 with categories.
An Empirical Analysis Of Factors Affecting The Success Of Activity Based Costing
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Author : Shaik Ali Fikri Bajunid Shaik Fauzi
language : en
Publisher:
Release Date : 2006
An Empirical Analysis Of Factors Affecting The Success Of Activity Based Costing written by Shaik Ali Fikri Bajunid Shaik Fauzi and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2006 with categories.
Factors That Affect Success In Implementing Activity Based Cost Management In A Government Organization
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Author : Scott W. Gray
language : en
Publisher:
Release Date : 2000-06-01
Factors That Affect Success In Implementing Activity Based Cost Management In A Government Organization written by Scott W. Gray and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2000-06-01 with categories.
In an era when the American public is focused on government financial accountability, leaders within the federal government are seeking ways to understand their costs. In December 1999, the Department of the Navy released its strategic plan to understand and manage the Total Ownership Costs of its assets and services. The plan gives local commanders the authority to choose which cost management tools to use, while strongly encouraging them to use Activity Based Cost Management (ABCM). To assist Navy commanders in their decisions, this research examines the factors affecting ABCM implementation in five divisions of one government bureau. The study categorizes the factors into behavioral, organizational, technical implementation, and work technology aids and hindrances. Relationships between a factor's presence in a division and its success in implementing ABCM indicate the factor's relevance. Technical implementation factors do not appear as relevant as factors related to behavior and work technology in driving ABCM implementations toward success or failure. However, among the factors identified, behavioral aids, such as an atmosphere of trust and cooperation; organizational aids, such as using ABCM as a tool to support innovation; and work technology aids, such as routine work processes, appear to drive ABCM toward success.
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.
A Review Of Research On The Theory Practice Of Cost Management
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Author : Manoj Anand
language : en
Publisher:
Release Date : 2020
A Review Of Research On The Theory Practice Of Cost Management written by Manoj Anand and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020 with categories.
The paper surveys the theory and practice of cost management. The initial developments in activity-based costing, and issues in activity-based costing implementations such as factors influencing its success, degree of interest and adoption, and its relationship with firm value along with case studies are reviewed. The strategic cost management issues such as customer profitability analysis in a value-chain analytic and life cycle costing framework are reviewed. The directions for future research have been suggested. Out of the 53, 26 respondent firms are using activity-based costing for product pricing and operational feedback in Corporate India. The examination of responses conditional on ABCM-adoption revealed that the firms which have adopted ABCM were significantly more successful in capturing accurate cost information for value chain analysis and supply chain analysis vis-a-vis the firms which had not adopted ABC. To have detailed information on value-added and non-value added activities followed by the need to be competitive in the industry in terms of price, quality and performance is the major motivation for the introduction of the activity-based costing in Corporate India.
A Review Of Activity Based Costing Abc
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Author : Maurice Gosselin
language : en
Publisher: Québec : Faculté des sciences de l'administration, Université Laval
Release Date : 2005
A Review Of Activity Based Costing Abc written by Maurice Gosselin and has been published by Québec : Faculté des sciences de l'administration, Université Laval this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.
The history of accounting has shown that new techniques have periodically been incorporated into the accounting craft. The context of the 1980s and the 1990s has lead to the emergence of activity-based costing (ABC). This new costing technique was developed in manufacturing organizations and diffused by academics and consultants. ABC would emphasize the ability of non-volume related drivers to predict the consumption of indirect costs and enable cost accountants to reduce the level of distortion in the computation of product costs. Unexpectedly, the development of ABC models or systems showed that other benefits from ABC implementations came from the classification of costs on an activity basis, the identification of cost drivers and the extension of the concept of cost objects to services, customers and projects. Even though ABC has been considered by many academics and practitioners as the latest most important innovation in management accounting, surveys performed in several countries have shown that its implementation in organisations has not been as important as one may have expected fifteen years ago. ABC has also been incorporated in most management accounting books and is taught in most management accounting courses. However, during the last five years, the interest for ABC seems to have declined. The decrease in the number of articles on ABC in professional journals and ABC seminars is a demonstration of this decline. This phenomenon, the ABC paradox, has not yet been explained clearly. Researchers have attempted during the last decade to identify the contextual factors that affect the adoption and the implementation of ABC at different stages of the diffusion process. Some determinants such as size seem to have an influence on the adoption and the implementation of ABC but the results are hardly comparable from one study to another. ...
The Implementation Steps Of Activity Based Costing And The Impact Of Contextual And Organizational Factors
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Author : Kip R. Krumwiede
language : en
Publisher:
Release Date : 1998
The Implementation Steps Of Activity Based Costing And The Impact Of Contextual And Organizational Factors written by Kip R. Krumwiede and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with categories.
Anderson (1995) suggests that the critical success factors change at different stages of implementation for information innovations such as ABC. Using mostly contextual and organizational factors found to be associated with ABC success in prior studies, this study tests how these factors affect ten stages of the ABC implementation process. Based on a survey of U.S. manufacturing firms, different factors become important as higher stages of ABC implementation are reached. Evidence is also found that the direction and level of importance for many factors varies by stage. For instance, a high quality information system may lead to rejecting ABC before adoption or abandoning it after implementation has started, but it also appears to enable reaching the highest implementation stage. Studies that combine ABC firms from several implementation stages to test certain success factors may distort their significance levels or reject other factors that are only important for certain stages.