We subject claims about the benefits of activity-based costing systems to the scrutiny of analytical models incorporating rational behavior by users of product costing systems. We find that a monopolist Is almost always strictly better off using multiple cost drivers as in an activity-based costing (ABC) system even when the system makes measurement errors in assigning overhead costs to activit...

The main objective of this study was to examine how activity-based costing would be carried out by a standard Enterprise Resource Planning (ERP) system. According to Cooper and Kaplan the requirements for operational-control and ABC systems have fundamentally different purposes and a single, fully integrated approach cannot be adequate for both of these. Nevertheless, the purpose was to extend ...

The accounting literature reports that the ability to set prices efficiently for products and services is supported by an effective costing system. Prior research indicates the dominance of pricing methods using fixed and variable cost information and discusses the benefits of applying sophisticated costing methods to aid in pricing decisions. The purpose of this paper is to investigate the rol...

There is an urgent need to formalize Activity-Based Costing (ABC) for purposes of implementation and usage in enterprises so that enterprises have access to the critical element of global success, viz., strategic management accounting. To make this possible, the authors present a core cost ontology and micro-theory of costing for enterprise modelling that spans the knowledge representation of a...

Penelitian ini dilakukan untuk menganalisis biaya produksi yang UD Mandiri, dibandingkan dengan metode full costing dan variable costing. Data diperoleh melalui wawancara, observasi dokumentasi sementara jenis data digunakan adalah kuantitatif analisis deskriptif. Hasil penelitian menunjukkan bahwa menggunakan produk dodol salak lebih besar 10.63% Mandiri rendah 0.25% daripada perusahaan sehing...

The traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for controlling mechanisms is rising. Furthermore, Europe Pan-European directives foster process harmo...

The widespread environmental change has forced many organizations to change and rethink their business and competitive strategies, particularly cost management system, in order to achieve the competitive edge in the marketplace. Successful organizations are those that are able to improve quality, lower costs and efficiency of operations and eliminate products and services that incur losses. Thi...

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) ...

The need for physician cost accounting data has been prompted by the emergence of capitation and risk-sharing among hospitals and physician group practices. It is no longer sufficient to know the costs of hospital services only: accurate cost data must be developed for the continuum of care. In initiating a costing effort, physician practices can benefit from some of the cost accounting lessons...

models of distance and online learning from an international perspective and from the point of view of planning, costing, management, and decision making. Chapters are written by different experts working in the field. For those not familiar with costing and distance education it provides a valuable introduction to the different facets of handling the economic aspects of distance education and ...