The Activity Based Cost System ABC as a Strategic Tool: An Empirical Test

6 Pages Posted: 5 Jul 2001

Date Written: Undated

Abstract

This article discusses the competitive advantages produced by the use of the Activity Based Cost System (ABC). This system allows managers to identify the specific costs of each one of the company activities, process and products. We present an empirical test that shows which strategic variable managers use when deciding to adopt the ABC System. The strategic variables tested in this study are: 1) the importance of a given cost system; 2) the level of competition of the industry; 3) the diversity of the product portfolio; 4) the speed of change in the industry.

Note: Downloadable document is in Portuguese.

JEL Classification: M40, M46, D24

Suggested Citation

Khoury, Carlos Yorghi and Ancelevicz, Yoaav (Jacob) and Carvalho Vasconcelos, Flavio, The Activity Based Cost System ABC as a Strategic Tool: An Empirical Test (Undated). Available at SSRN: https://ssrn.com/abstract=272034 or http://dx.doi.org/10.2139/ssrn.272034

Carlos Yorghi Khoury (Contact Author)

Universidade Federal da Bahia ( email )

Rua Manoel Barreto 401 ap. 302
Salvador-BA CEP 40.150-360
Brazil
+55 71 21034940 (Phone)
+55 71 32837667 (Fax)

Yoaav (Jacob) Ancelevicz

EAESP/FGV ( email )

Av 9 de julho 2029
Sao Paulo 01313-902
BRAZIL
+55 11 30640057 (Phone)
+55 11 2841789 (Fax)

Flavio Carvalho Vasconcelos

EAESP/FGV ( email )

Rua Desembargador Motta 2598 apt. 703
Sao Paulo 01313-902
BRAZIL
+55 41 2327767 (Phone)
+55 11 2841789 (Fax)

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