Barriers To Adopting Activity Based Costing Systems Abc An Empirical Investigation Using Cluster Analysis
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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 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.
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.
Innovations And Trends In Environmental And Agricultural Informatics
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Author : Papajorgji, Petraq
language : en
Publisher: IGI Global
Release Date : 2018-05-09
Innovations And Trends In Environmental And Agricultural Informatics written by Papajorgji, Petraq and has been published by IGI Global this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-09 with Technology & Engineering categories.
In recent years, the role of information and communications technologies in the development of agriculture and environmental issues has received significant attention in different types of international forums. With new technologies constantly developing, there is a need for research dedicated to technological progress. Innovations and Trends in Environmental and Agricultural Informatics provides emerging research on the design, development, and implementation of complex agricultural and environmental information systems, addressing the integration of several scientific domains including agronomy, mathematics, economics, and computer science. While highlighting topics such as image quality assessment, environmental policy, and supervised classification, this publication explores the applications and progress of various technologies within agricultural and environmental professions. This book is an important resource for researchers, professionals, academics, students, and scientists seeking current research on the rapidly evolving field of technology integration in agricultural production and environmental issues.
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.
Aspects Of Obstacles For Applying Activity Based Costing Abc System In Egyptian Firms
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Author : Petru Stefea
language : en
Publisher:
Release Date : 2013
Aspects Of Obstacles For Applying Activity Based Costing Abc System In Egyptian Firms written by Petru Stefea and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
The following investigation aims to determine the aspects of obstacles for applying Activity Based Costing (ABC) system in the Egyptian case and the significant differences among the effects of such obstacles. The Study used the survey method to describe and analyze the obstacles in some Egyptian firms. The population of the study is Egyptian manufacturing firms. This survey used the number of 392 questionnaires that were used throughout the total of 23 Egyptian manufacturing firms, during the first half of 2013. Finally, the study found some influencing obstacles for applying this system (ABC) and there were significant differences among the aspects of obstacles for applying ABC system in the Egyptian manufacturing firms.
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.
Activity Based Costing Abc Systems Within Jordanian Industrial Companies
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Author : Mahmoud Nassar
language : en
Publisher:
Release Date : 2010
Activity Based Costing Abc Systems Within Jordanian Industrial Companies written by Mahmoud Nassar 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.
Activity Based Costing
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Author : Niklas Storgaard
language : en
Publisher:
Release Date : 2017
Activity Based Costing written by Niklas Storgaard and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with categories.
The paper reviews the literature on the adoption and implementation (A&I) process of activity-based costing (ABC). The paper finds that the majority of the studies have tried to identify technical, behavioral, organizational and other contextual factors that result in the adoption and successful implementation of ABC. However, findings have been inconclusive and only found few specific factors for instance top management support, implementation training, non-accounting ownership and business size, to be associated with a successful process. Only few studies challenge the well-behaved adoption and implementation process assumed in the factor studies, as the process actually includes legitimization issues, power struggles among individuals and pressure from certain institutions. To advance the research within the adoption & implementation of ABC, a future research agenda is proposed. This includes a request for research within new geographical regions and organizational sizes, a demand for a new research framework in contingency-theory related factor studies and a call for research within alternative management accounting research perspectives to illustrate the complexity of the adoption & implementation process.
The Effect Of Innovation Characteristics On Activity Based Costing Adoption
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Author : Davood Askarany
language : en
Publisher:
Release Date : 2013
The Effect Of Innovation Characteristics On Activity Based Costing Adoption written by Davood Askarany and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2013 with categories.
This paper contributes to the analysis of the factors influencing the adoption of ABC by assessing the contribution of the characteristics of an innovation on adoption, which has not been carried out in prior research. Specifically, the paper applies innovation diffusion theory to examine the impact of five characteristics of an innovation, and organisation size, industry and location on the decision to adopt activity-based costing (ABC). The data for the study was obtained from a questionnaire survey of management accountants in Australia, New Zealand and the UK. The relationships with ABC adopted were tested using logistic regression analysis. The best model specification arises when organisations that have adopted ABC are compared with those that have rejected it. The results reveal that organisations are more likely to adopt ABC when they attach a high level of importance to the relative advantages offered by innovations, are large and located in Australasia.