Activity-Based Costing/Management (ABC/M) is an Information System developed in the 1980s to overcome some of the limitations of traditional cost accounting and to enhance its usefulness to strategic decision-making. In this paper, we show how an ABC/M system can serve as a useful information system to support effective operations decision-making processes. We propose a conceptual framework, Op...

This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the implementation and effects of an Activity-Based Costing analysis. The analysis is performed by using matrixes in order to trace overhead. The Activity-Based Costing analysis is then used to demonstrate...

Activity-based costing and management are now the stock-in-trade of a lucrative industry, with at least one Big Six consultancy operation devoted wholly to their promotion. Both techniques represent a major extension of accountability in the modern corporation, into a zone previously defined in accounting terms as fixed overhead. The mechanics depend on treating the staff department as a mass-p...

The improvement of economic management in farms has become an important research topic recent decades as the most dominant feature current farm information systems (FMIS). Production cost statistics allow farmers to assess impact activities and compare historical data against previous practices or competitors’ activities. Therefore, availability reliable is utmost importance for FMIS, especiall...

ba ckground: mosquitoes are well known as vectors of several disease causing pathogens. the extensive use of synthetic insecticides in the mosquito control strategies resulted to the development of pesticide resistance and fos- tered environmental deterioration. hence in recent years plants become alternative source of mosquito control agents. the present study assessed the larvicidal and ovipo...

Regarding the tremendous changes effected in the domain of modern technologies and information technologies, firms are required to adopt management accounting innovations to continue their operations. While the extant literature has focused on developed countries, the present project is set to determine the extent to which management accounting innovations are applied in firms in the context of...