Integrating Activity-Based Costing with Economic Value Added
نویسندگان
چکیده
منابع مشابه
Integrating activity-based costing with economic value added
Activity-Based Costing (ABC) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional costing (TC) system, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making, especially single ABC method ignor...
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* Earlier version presented at ASEM 98. Accepted to Engineering Management Journal. Abstract This article presents a cost and performance measurement system that integrates activity-based costing (ABC) with the economic value added financial performance measure. This proposed ABC-and-EVA system is a management support tool for managing cost and capital. The integrated ABC-and-EVA system include...
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Economic value added, which is the currently popular term for the traditional accounting concept of residual income (RI), subtracts from operating income an interest charge for invested capital. This paper provides an activity-based cost system that supports RI maximization. We construct a model of participative budgeting for a multiactivity firm in which the cost system allocates plant and equ...
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This paper examines the implementation of an integrated Activity-Based Costing and Economic Value Added system, using a database approach. The proposed database approach allows the creation of a costing and performance measure system which provides decision-makers with up-to-date, complete, and reliable cost information. The steps for designing and implementing this integrated information syste...
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This paper presents a systematic methodology for implementing an integrated Activity-Based Costing and Economic Value Added system in small manufacturing companies. In this case study, the actual implementation of this system in a small manufacturing company is presented in a step-by-step manner. This methodology begins by analyzing the company’s income and balance sheet statements. Supporting ...
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ژورنال
عنوان ژورنال: Journal of Investment and Management
سال: 2013
ISSN: 2328-7713
DOI: 10.11648/j.jim.20130203.11