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The Activity-Based Costing Method: Development and ApplicationsGrégory WegmannUniversity of Burgundy - Faculty of Economics Business Administration; LEG Fargo UMR CNRS 5118 December 23, 2008 The IUP Journal of Accounting Research and Audit Practices, Vol. VIII, No. 1, p. 7-22 Abstract: This paper analyzes the management accounting applications, which try to improve the Activity-Based Costing (ABC) method. First, the paper describes them using the Strategic Management Accounting (SMA) stream. Then it presents the main features of these applications. Second, the paper examines in detail two of these features: the widening of the analysis perimeter and the relevant level of details to analyze the costs. Subsequently, it analyzes several proposals, such as Customer-Driven ABC, Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-Driven ABC (TDABC). Finally, it describes an experience observed in the IT supply European division of an international group. This group experiments, what we call an 'Activity-Based Supply Chain Costing Tool to manage its interorganizational relations.
Number of Pages in PDF File: 17 JEL Classification: M40, M46, M47 Accepted Paper SeriesDate posted: July 26, 2010Suggested Citation |
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