This paper proposes a customized Activity-Based Costing system for companies engaged in e-commerce. The system is intended to more effectively track overhead costs particular to e-commerce. A case study of a Business-toCustomer (B2C) company is used to illustrate the process of system conception and implementation, and ongoing cost analysis. Finally, this paper examines several possible benefit...

Virtual collaboration in corporations is an important factor for working efficiently without the limitations of time and place. As a business domain, product costing is characterized by a high demand for communication, coordination, and information exchange. Nevertheless, practitioners point out that product costing does not exhibit a modern tool-based collaborative practice. Thus, this paper e...

The exact calculation of logistics costs has become a real challenge in logistics and supply chain management. It is essential to gain reliable and accurate costing information to attain efficient resource allocation within the logistics service provider companies. Traditional costing approaches, however, may not be sufficient to reach this aim in case of complex and heterogeneous logistics ser...

The last few years have seen significant improvements in the concepts, methods and general approach to calculating costs. ABC, Target Costing, Strategic Cost Management, functional analysis and costing are mobilising attention. Regardless of which of these approaches we consider, it is always from the point of view of one player whose intention is to benefit from increased knowledge of costs in...

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...

The traditional way of budgeting in public administrations is input-oriented; however, this system does not meet actual methods of efficient budget controlling as a mapping of output parameters. Due to challenges, such as the need for cost reduction because of decreasing tax revenues, pressure for controlling mechanisms is rising. Furthermore, Europe Pan-European directives foster process harmo...

The survival and growth of the banking industry, on the one hand, requires the trust and satisfaction of individuals in the community, on the other hand, requires financial health. In this research, we seek to evaluate the impact of activity-based management on indices of banking health in the banking system of IR Iran. The activity-based management tools examined in this study are activity-bas...

This study examines recent advances in cost accounting methods with special reference to the application of Activity Based Costing methodology in primary sector. Large scale agricultural enterprises that depend heavily on capital investments require rational allocation of the available resources and efficient utilization of the existing production technology. The accurate and reliable computati...