This paper presents the results of a Web-based survey that gathered evidence about the current status of activitybased costing adoption and implementation. Activity-based costing was introduced about 15 years ago and implemented initially by large manufacturing companies. Our results indicate that the rates of adopting activitybased costing are now similar for service firms and manufacturing fi...

A process-based parametric model for product cost estimation has been developed in this paper. In the model, the production activities of a manufacturing system are classified and their consumption characteristics (mainly the activity cost rates) are analyzed with the Activity-based costing (ABC) method. The relationship from product parameters (the order quantity and design parameters) to the ...

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...

Few new ideas in management accounting have achieved the same attention in terms of books, reports, conferences and implementation efforts, as has Activity Based Accounting (ABC). A lot of survey studies have been carried out describing the diffusion of ABC in different countries, for example Krumwiede (1998a) in USA, Gosselin in Canada (1997), Innes & Mitchell in Great Britain (1995), Sherrer ...

This study aims to classify differences in the characteristics of impact implementing ABC and TDABC improving company performance. The method follows Preferred Reporting Items for Systematic Reviews Meta-analyses (PRISMA). database search was done through science direct, emerald, cambridge, sinta from 2017 2021. There are 93 articles, but after a screening test, only 20 articles were included. ...

BACKGROUND Accurate hospital costs are required for policy-makers, hospital managers and clinicians to improve efficiency and transparency. However, different methods are used to allocate direct costs, and their agreement is poorly understood. The aim of this study was to assess the agreement between bottom-up and top-down unit costs of a large sample of surgical operations in a French tertiary...

Supply chain operation with sustainable consideration has become an increasingly important issue in recent years. However, the decision framework with integrated costing and performance evaluation for green supply chain (GSC) has not been well developed so far in the literature. For this reason, this paper is aimed to propose a fuzzy goal programming (FGP) approach that integrates activity-base...