We present an analytical tool to identify the optimal supply chain design and resource allocation that integrates supply chain planning with information from management accounting. Using costing data based on Time-Driven Activity Based Costing techniques, an optimization model determines the most beneficial route to market (i.e., with the lowest cost-to-serve) given the resource constraints in ...

Production costing is a well developed area of cost management. There are several applications reported which make use of the up-to-date costing methods like activity-based costing. Nevertheless, research in product cost calculation has paid limited attention to logistics costing so far. This paper aims to investigate how logistics cost calculation can be integrated into production costing. The...

Paper analyses the present situation in application of Activity-Based Costing method in hospital management. Primary objective of the paper is to analyze the worldwide use of this method in healthcare sector and predict the possibilities of application of hospital wide ABC system. First part of the paper analyzes the ways of ABC implementation in published foreign studies. Second part outlines ...

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...

Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities th...