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...

This paper proposes the use of Activity-Based Costing to more effectively track costs associated with E-Business. The usefulness to E-Business of Activity-Based Costing, already proven to be beneficial to manufacturing companies, is discussed. The author’s extensive experience with “New Economy” business, as well as Activity-Based Costing issues in traditional “brick-and-mortar” companies, lead...

BACKGROUND Patient-centered health care interventions, such as heart failure disease management programs, are under increasing pressure to demonstrate good value. Variability in costing methods and assumptions in economic evaluations of such interventions limit the comparability of cost estimates across studies. Valid cost estimation is critical to conducting economic evaluations and for progra...

This paper reports on a case study that describes the implementation of activity-based costing (ABC) for a Taiwan communication company. Through an in-depth field investigation over a communicationequipment factory, the ABC was invoked to analyze the cost generated by the actual production processes in the present study. The company’s existing cost system adopts a rough estimate based to alloca...

Nowadays companies looking for increase of quality, flexibility and timeliness. One way to achieve these goals is lean thinking. To implementation lean production, companies are looking for waste reduction and Continuous improvement. This article Using the technology acceptance model (TAM) examined whether management accountants’ perceptions of the perceived ease of use (PEOU), or perceived use...

When decisions are made on the basis of reported product cost, even modest distortions in product cost may create significant distortions in decision-making. But costing systems are unlikely to be error-free. On the other hand, firms' budgets to enhance costing accuracy are typically constrained, and should be used where they are most effective. There is little guidance available, however, on h...

Abstract — In cost management, the products cost is a valuable and necessary information. Nevertheless, distributing indirect costs and expenses to products may involve several uncertainties, what can lead to imprecise results and decision mistakes. The aim of this paper is to construct a method that would reduce the uncertainties found in current costing processes, by modelling and providing t...

The costing and data mining of logistics costs will become increasingly important to all firms seeking competitive advantages. Activity Based Costing (ABC) is considered as the optimized and most promising method of costing and controlling logistics cost now, and logistics cost data mining based on ABC is playing a very important role in business management. The paper firstly analyses the costi...