Abstract

http://ssrn.com/abstract=1012664
 
 

References (31)



 
 

Citations (2)



 


 



Developments Around the Activity-Based Costing Method: A State-of-the Art Literature Review


Grégory Wegmann


University of Burgundy - IAE Dijon School of Management, CREGO EA 7317

September 6, 2007


Abstract:     
This paper analyzes the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in detail two of these features: The widening of the analysis perimeter and the relevant level of details to analyze the costs. Finally, we analyze several proposals: Customer-driven ABC, Inter-organizational Cost Management, Resource Consumption Accounting and Time-driven ABC.

Number of Pages in PDF File: 13

Keywords: Activity-based Costing, Strategic Management Accounting, Customer-driven ABC, Resource Consumption Accounting, Time-driven ABC

JEL Classification: M40

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Date posted: September 13, 2007  

Suggested Citation

Wegmann, Grégory, Developments Around the Activity-Based Costing Method: A State-of-the Art Literature Review (September 6, 2007). Available at SSRN: http://ssrn.com/abstract=1012664 or http://dx.doi.org/10.2139/ssrn.1012664

Contact Information

Grégory Wegmann (Contact Author)
University of Burgundy - IAE Dijon School of Management, CREGO EA 7317 ( email )
Pôle Economie Gestion
2 Bd Gabriel B.P. 26 611
21066 DIJON, Cedex
France
(33) 03 80 39 52 77 (Phone)
HOME PAGE: http://iae.u-bourgogne.fr/en/
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