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

13 Pages Posted: 13 Sep 2007  

Grégory Wegmann

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

Date Written: 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.

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

JEL Classification: M40

Suggested Citation

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

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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