Purpose: The aim of this research was to examine how the Activity-Based Costing system (ABC) affected product development in Jordanian manufacturing public shareholding companies. Design/methodology/approach: According monthly statistical bulletin Amman Stock Exchange and Securities Depository Center, study population for year 2022 included (56) industrial firms. questionnaire distributed finan...

background considerable development of mri technology in diagnostic imaging, high cost of mri technology and controversial issues concerning official charges (tariffs) have been the main motivations to define and implement this study. objectives the present study aimed to calculate the unit-cost of mri services using activity-based costing (abc) as a modern cost accounting system and to fairly ...

Abstract. This study aims to investigate the extent which pricing strategy creates an effective competitive advantage for companies implementing activity-based costing (ABC) system in their production activities. The research data were obtained through a questionnaire-based survey of several manufacturing Indonesia that implement ABC systems. used Structural Equation Model with Partial Least Sq...

Activity-based costing (ABC) tries to allocate overhead costs to cost objects more accurately than traditional cost systems. However, since ABC proportionalizes overhead costs it is a heuristic. The paper uses simulations and mixedinteger programming to analyze the extent of the sub-optimality incurred by ABC-heuristics. While previous research has focused on ABC systems with a simple set of co...

This paper presents a cost and performance measurement system that integrates the Activity-Based Costing (ABC) method with the Economic Value Added value-based financial performance measure. This proposed ABC-andEVA system is an engineering management tool that helps to successfully manage cost and capital. It allows enterprise leaders to create shareholder value through cost structure improvem...

Activity-based costing (ABC) tries to assign overhead costs to cost objects more accurately than traditional cost systems. However, due to its severe separability and proportionality assumptions using ABC for decision-making may lead to a considerable economic loss. To evaluate products on the basis of their activity-based costs, we therefore use a data envelopment analysis (DEA)-like approach ...

Activity-based Costing (ABC) as a kind of advanced cost calculation and management method has been widely used in western countries. But it still has some problems because of not considering cost of capital and other factors. This paper introduced the ideas of Economic Value Added (EVA) into ABC’s calculation and analysis, set up Refined Activity-based Costing (RABC), and analysed its principle...

Activity-based costing (ABC) system more precisely allocates the overhead costs to cost objects (products, services or customers) than traditional costing systems. In ABC, resources are consumed by the activities, and multiple cost drivers are used to allocate the costs of activities to the products. The selection of activity and cost drivers is then highly significant. Using too few cost drive...