A Review of Activity-Based Costing: Technique, Implementation, and Consequences

Procurement Strategies in Multi-Layered Supply Chains

“…As with the BSC, activity-based costing (ABC) seems to lend itself easily to a supply chain environment as it focuses on activities and processes (for a general overview and recent developments see Gosselin 2007). Transferring the ABC method into the processes and collaborative activities of a supply chain would mainly lead to optimization through analyzing process structures, identifying and eliminating redundant activities and pointing at alternative channels and sourcing structures.…”

Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing

“…Advocates tend to describe ABC as an improved approach for the allocation of overhead costs, the management of operating costs, or as a managerial technology for the costing and monitoring of activities which involves tracing resource consumption and costing final outputs (Baird et al 2004;Cohen et al 2005;Gosselin 2007). Contemporaneously, they suggest that the use of ABC changes-and potentially illuminates-the processes of cost estimation, the level of detail of cost input to the budgeting process, and the obtainable variance feedback (e.g., Drake and Haka 2008).…”

Custeio por atividades (ABC) e unidade de esforço de produção (UEP): similaridades, diferenças e complementaridades

“…Assim, o ABC é uma metodologia de dois estágios que atribui os custos indiretos aos produtos, serviços ou outros objetos de custeio (Gosselin, 2006 …”