A management accounting system in sawmilling using activity based costing techniques

Wessels, C.; Vermaas, H. F.

doi:10.1080/10295925.1998.9631198

Cited by 5 publications

(6 citation statements)

References 1 publication

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“…Recently, general guidelines for applying ABC to road transport were given by the Ministry of Transport and Communications Finland (Oksanen 2003). There are also a few rather good examples of how ABC has been implemented in sawmills (Wessels andVermaas 1998, Rappold 2006).…”

Section: Introductionmentioning

confidence: 99%

Applying the activity-based costing to cut-to-length timber harvesting and trucking

Nurminen¹,

Korpunen²,

Uusitalo³

2009

Silva Fenn.

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The supply chain of the forest industry has increasingly been adjusted to the customer's needs for precision and quality. This has changed the operative environment both in the forest and on the roads. As the total removal of timber is increasingly divided into more log assortments, the lot size of each assortment decreases and the time consumed in sorting the logs increases. In this respect, the extra assortments have made harvesting work more difficult and affected the productivity of both cutting and forest transport; this has thus increased the harvesting costs.An activity-based cost (ABC) management system is introduced for timber harvesting and long-distance transport, based on the cut-to-length (CTL) method, in which the logistic costs are assigned to timber assortments and lots. Supplying timber is divided into three main processes: cutting, forest transport, and long-distance transportation. An ABC system was formulated separately for each of these main operations. Costs were traced to individual stands and to timber assortment lots from a stand. The cost object of the system is thus a lot of timber that makes up one assortment that has been cut, forwarded, and transported from the forest to the mill. Application of the ABC principle to timber harvesting and trucking was found to be relatively easy. The method developed gives estimates that are realistic to actual figures paid to contractors. The foremost use for this type of costing method should be as a tool to calculate the efficiency of an individual activity or of the whole logistic system.

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Section: Introductionmentioning

confidence: 99%

Applying the activity-based costing to cut-to-length timber harvesting and trucking

Nurminen¹,

Korpunen²,

Uusitalo³

2009

Silva Fenn.

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“…Besides, MAS is also related to managerial performance (Tsui, 2001) and even improves managerial performance (Chung et al, 2012). In brief, MAS aims to provide management information for business planning and control (Wessels & Vermaas, 1998). Chia (1995) found that MAS contributes to managerial performance.…”

Section: Effect Of Management Accounting System On Managerial Performmentioning

confidence: 99%

The Role of the Management Accounting System and Decision-Making Style on Managerial performance

Efendi

Kusuma²

2021

J. Keuang. dan Perbank.

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This study aimed to provide empirical evidence on the relationship between the management accounting system (MAS) and decision-making style on cooperatives' managerial performance in Ponorogo. Data were collected from 119 questionnaires, while 60 questionnaires could be analyzed. Then, SPSS was applied to test non-response bias and descriptive statistics. SmartPLS was used for hypothesis testing. Research findings indicated that MAS did not affect managerial performance, and the decision-making style affected managerial performance.

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“…Two studies deal with activities in the forest (Nurminen, Korpunen, & Uusitalo 2009;Posavec et al 2011). The other three cover only the sawmill activities at the plant (Korpunen, Mochan, & Uusitalo 2010;Rappold 2006;Wessels & Vermaas 1998). To our knowledge, there is no publication that covers all the forest company activities.…”

Section: Activity Based Costing In Forestry Applicationsmentioning

confidence: 99%

“…It is also possible to reduce overall costs, such as costs of supply, production and storage. To reduce costs and increase revenues, an accounting management system is required to quantify the realistic production price costs since it will provide system information for planning and production control (Wessels & Vermaas, 1998).…”

Section: Introductionmentioning

confidence: 99%

Activity-Based Life-Cycle Costing applied to an innovative forestry company product portfolio

Laurent¹,

Beauregard

D’Amours

2021

Econ. manag. sustain.

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An accounting system helps to provide information for planning and control of production. This article presents a Life Cycle Costing by using an Activity Based Costing approach of an innovative forestry company. In order to perform a cradle-to-gate assessment the study covers the forest and industrial activities of the forest product processing. The costs of each product in the portfolio are determined by the treatment activities they undergo. The inventory covers several years of activity of the company, which makes it possible to calculate the uncertainty of the average results with Monte Carlo simulation presented in the result section. Based on the results a products portfolio analysis was performed to identify the development progress phases of the mains products to support the product rollover strategy decision.

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A management accounting system in sawmilling using activity based costing techniques

Cited by 5 publications

References 1 publication

Applying the activity-based costing to cut-to-length timber harvesting and trucking

Applying the activity-based costing to cut-to-length timber harvesting and trucking

The Role of the Management Accounting System and Decision-Making Style on Managerial performance

Activity-Based Life-Cycle Costing applied to an innovative forestry company product portfolio

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