This study puts forward a generic and comprehensive costing framework for software projects that aims for simplicity. This is achieved by integrating commonly used CMMI (Capability Maturity Model Integration) and PMBOK (Project Management Body of Knowledge) costing concepts in a broader organizational context. The costing framework comprises three layers: costing targets, costing activities, an...

Question: How activity-based costing (ABC) can be used as a process improvement tool to integrate with existing simulation techniques? Purpose: The purpose of this paper is to explore how ABC can be practically used for construction process improvement with the support of discrete event simulation (DES) technique. Research Method: We apply a hypothetical case study on pipe installation inspecti...

This paper examines the impact of variation in production volume on product cost, as estimated by three different costing systems. Production volumes were categorized as being small, medium or large. A Traditional (volume based) Cost Accounting System (TCA), an Activity-Based Costing System (ABC), and an Integrated Activity-Based Costing and Economic Value Added System (Integrated ABC-and-EVA) ...

Although there are many studies in the literature that explain modern costing approaches including activity-based costing (ABC), the number of studies that present real life applications is very few. This is especially true for logistics and transportation applications. One of the main difficulties in land transportation companies is to determine and evaluate true cost of their operations and s...

ACTIVITY-BASED (ABC) IS A NEW COSTING METHOD that is COSTING rapidly gaining favor in service organizations. The rationale for using ABC in a library is the same as for other organizations; to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing...

A company's economic survivability depends on the trust customers have into the company and its offered solutions. Consequently a company tries to act as a trustworthiness business partner. A difficult task, when customers cannot check the outcome and quality of an offered solution. Especially for Product Service Systems (PSS), the service part represents such an intangible performance, which c...

Objective To determine and compare hospitalization costs of bacterial community-acquired pneumonia cases via different costing methods under the Brazilian Public Unified Health System perspective. Methods Cost-of-illness study based on primary data collected from a sample of 59 children aged between 28 days and 35 months and hospitalized due to bacterial pneumonia. Direct medical and non-medi...