A Typology of Cost Accounting Practices Based on Activity-Based Costing - a Strategic Cost Management Approach

Asia-Pacific Management Accounting Journal, [S.l.], v. 14, n. 2, p. 161-184, Aug. 2019, ISSN 2550-1631

24 Pages Posted: 19 Feb 2020

See all articles by Gregory Wegmann

Gregory Wegmann

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

Date Written: January 2019

Abstract

This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology applied is an academic and professional literature review. The typology designed shows common points and similarities of the methods observed and their strategic dimensions. Some of the methods studied are more or less useful for practitioners, according to the situation of their companies.

Keywords: strategic cost management, activity-based costing, typology

JEL Classification: M41

Suggested Citation

Wegmann, Grégory, A Typology of Cost Accounting Practices Based on Activity-Based Costing - a Strategic Cost Management Approach (January 2019). Asia-Pacific Management Accounting Journal, [S.l.], v. 14, n. 2, p. 161-184, Aug. 2019, ISSN 2550-1631, Available at SSRN: https://ssrn.com/abstract=3524233

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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