OBJECTIVES Dutch health economic guidelines include a costing manual, which describes preferred research methodology for costing studies and reference prices to ensure high quality studies and comparability between study outcomes. This paper describes the most important revisions of the costing manual compared to the previous version. METHODS An online survey was sent out to potential users o...

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...

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 ...

Purpose – This paper describes the design and implementation of an activity-based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach – An in-depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and archives, direct observation, interviews, and statistical analyses was conducted. Findings – First, the compa...

A database of North American harvesting systems was developed. Parameters for each.system included site, material and productron rate. Onto-truck and deliverea roduct characteristics equi ment mix and costs prices were developed using standard costing me over the ran i% er green ton&, anB ods. breakeven oil es H Systems costs were compared of piece size, volume per unit area removed, capital/la...