This paper studies the interaction between cost accounting systems and pricing decisions in a setting where a monopolist sells a base product and related support services to customers whose preference for support services is known only to them. The paper considers two pricing mechanisms–Activity-Based Pricing (ABP) and traditional pricing, and two cost-accounting systems–Activity-Based Costing ...

This paper investigates associations between evaluations of activity based costing (ABC) systems, contextual factors, and factors related to the ABC implementation process using interview and survey data from 21 ®eld research sites of two ®rms. Structural equation modeling is used to investigate the ®t of a model of organizational change with the data. The results support the proposed model; ho...

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 ...

We study the impact of activity-based costing (ABC) on adoption of world-class manufacturing (WCM) practices and plant performance. In contrast to earlier research that estimates the direct impact of ABC on plant performance, we develop an alternative research model to study the role of world-class manufacturing practices as a mediator of the impact of ABC. Analysis of data from a large cross-s...

BACKGROUND In Chile, the use of costing systems in the public sector is limited. The Ministry of Health requires hospitals to manage themselves with the aim of decentralizing health care services and increasing their quality. However, self-management with a lack of accounting information is almost impossible. On the other hand, nutrition department costs have barely been studied before, and the...

Activity based costing (ABC) has revolutionized product costing, planning, and forecasting in the last decade. It is based on a philosophy of estimation that: “it is better to be approximately right, than precisely wrong.” The philosophy of discrete-event simulation modeling follows a similar tack, where statistical inference and the stochastic nature of processes are used to replicate the beha...

Activity-Based Costing (ABC) was developed in the mid 1980s by Kaplan and it has been applied very popular in developed countries with obvious advantages. Although ABC system has more advantages than traditional costing (TC) system, but in today’s competitive economic environment it has not met fulfilled provision of sufficient information for decision-making, especially single ABC method ignor...

There is a very short list of theoretical and empirical studies on the role management accounting tools in sustainability smart cities. While majority these have addressed this from perspective openness, participation, hybridisation, others it terms economic, social, environmental sustainability. Despite their early efforts often focusing institutionalisation governmentality processes, analyses...

Prior research into the extent to which operating units have considered activity-based costing (ABC) has either examined the extent to which operating units have considered or not considered ABC. This paper uses logistic ordinal regression analysis to examine the impact of the level of competition, product customization, manufacturing overhead costs and operating unit size on the level of consi...

Textbook authors and publishers face a difficult decision regarding coverage of activity-based costing (ABC). ABC could be presented in strictly positive terms because it enjoyed immense popularity when it was introduced in the 1980s, and it is still presented in favourable terms in practitioner journals. On the other hand, it is possible to criticize ABC on practical and theoretical grounds. I...