The target costing technique, mathematically discussed by Sauers, only uses the p C index along with Taguchi loss function and X -R control charts to setup goal control limits. The new specification limits derived from Taguchi loss function is linked through the p C value to X -R control charts to obtain goal control limits. In this study, the target costing technique is exploited by further co...

This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. The proposed application may lead to better firm performance of many companies in offering their products and services over the Internet. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the proposed structured implementation procedure and effects of an ...

Traditional intra-firm cost accounting tools are not appropriate in the context of supply chain management. Various costing approaches such as activity based costing (ABC), target costing and open book accounting have been introduced to provide timely, accurate and relevant financial information for enable supply chain managers to make and execute effective decision-making. The author also argu...

5-1 Blue Ridge Manufacturing (Activity-Based Costing for Marketing Channels) 5-2 Columbo Soft-Serve Frozen Yogurt: Using Activity Based Costing To Assess Channel/Customer Profitability Required: 1. Briefly summarize Colombo’s competitive environment and General Mills’ strategy in response to that environment. 2. Using the ABC analysis, determine new segment profitability statements. 3. Based on...

The article presents steps of constructing a computer-based costing system for a higher education institution. Activity-based costing was chosen as the underlying cost accounting methodology. The structure of the costing model for a hypothetic university was described in the paper. The model was created in an attempt to find out how costly is a process of education performed for a study program...