A state-of-art review on activity-based costing

Khodadadzadeh, Tahereh

doi:10.5267/j.ac.2015.12.001

Cited by 7 publications

(6 citation statements)

References 19 publications

(21 reference statements)

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“…Therefore, activity-based costing is a huge systematic project, which needs to deal with a large amount of data and has a high cost, resulting in high cost of accounting development and implementation of activity-based costing, and the costs consumption even be likely to exceed its actual income. Secondly, there are some subjective factors in activity-based costing, such as the activities' confirmation, division, integration, as well as the selection of cost drivers (Khodadadzadeh, 2015) [9]. In practical work, different accountants may have different results as to which factors are completely correlated with changes in costs, which displays that objectivity is not strong.…”

Section: Some Problems Of Activity-based Costingmentioning

confidence: 99%

“…The implementation of activity-based costing has high requirements for the comprehensive quality of accountants, which requires the managers of enterprises to attach great importance, and in the whole process, it also involves the decomposition of activities, the determination of cost drivers, the analysis of the activity process and other aspects, which all need the joint participation of enterprise managers and professionals (Hussain and Gunasekaran, 2001) [5]. However, most accountants have been accustomed to complying with the accounting system and adopting a traditional mode of accounting work, and this lack of professional judgment can make the implementation of the activity-based costing relatively difficult and may constrain the development of enterprises (Khodadadzadeh, 2015) [9].…”

Section: Some Problems Of Activity-based Costingmentioning

confidence: 99%

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A Management Accounting Change Programme: Activity-Based Costing

2022

AJBM

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At present, the global market economy is in the stage of rapid development, and the competition among enterprises is becoming much fiercer. The operation and management of enterprises need to adapt to the changes in the market, which requires enterprises to constantly explore external markets, strengthen management, reduce product costs, and improve core competitiveness. The change of management accounting is a kind of conscious and spontaneous behavior to adapt to the change of internal and external environment of enterprises. The aim of this article is to critically discuss the construction and change of management accounting and control system and its influence with activity-based costing (ABC), an advanced cost management accounting change scheme. This paper first studies the origin and development of activity-based costing from a global perspective, and then focuses on the significance of the implementation of activity-based costing and its impact on the management accounting and control system, and finally, the problems of activity-based costing are discussed.

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Section: Some Problems Of Activity-based Costingmentioning

confidence: 99%

Section: Some Problems Of Activity-based Costingmentioning

confidence: 99%

A Management Accounting Change Programme: Activity-Based Costing

2022

AJBM

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“…There are several advantages mentioned in the literature regarding the application of ABC in organisations. Thus, according to Khodadadzadeh [25], ABC allows for identifying which products or services are not profitable for the company, thus eliminating them and adjusting the price of products or services whose prices are improperly practised.…”

Section: Literature Reviewmentioning

confidence: 99%

Activity-Based Costing (ABC) and Its Implication for Open Innovation

Quesado

Hounsell

2021

Journal of Open Innovation: Technology, Market, and Complexity

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Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. Based on bibliometric techniques, the outputs obtained in the Web of Science (n = 752) and Scopus (n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. After removing duplicates, we obtained a final output of 1419 articles. The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time.

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“…Na opinião de Khodadadzadeh (2015), a principal vantagem do ABC reside no fato de que através do mesmo torna-se possível identificar quais produtos ou serviços não são rentáveis para a empresa, podendo assim, eliminá-los. A autora ainda ressalta que o ABC pode ajudar no ajuste do preço de produtos ou serviços cujos preços são praticados de maneira inadequada.…”

Section: Sistema De Custeio Baseado Em Atividadesunclassified

Sistema De Custeio Baseado Em Atividades: Um Estudo Realizado No Âmbito De Uma Empresa Prestadora De Serviços Contábeis

Sá

Callado

2020

ABCustos

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O objetivo deste artigo foi demonstrar a viabilidade do sistema ABC para a análise das atividades e custos fixos com salários em uma empresa de serviços contábeis. Para a consecução desse objetivo foi realizada uma pesquisa exploratória, descritiva, documental e qualitativa, operacionalizada através de um estudo de caso. Todas as informações necessárias foram coletadas através de entrevistas, observação direta e pesquisa documental. Foram identificadas 22 atividades, as quais foram analisadas considerando 5 categorias (recursos humanos, tempo, frequência, complexidade e importância). Para a análise dos resultados foram consideradas duas técnicas: análise do conteúdo e do discurso. Para dar maior consistência à análise dos resultados foi utilizada uma abordagem por triangulação. Através dos resultados, possibilitou-se depreender que, em relação às atividades mais caras, os departamentos contábil e pessoal possuem semelhanças quanto à essência da atividade, pois suas atividades mais caras são atividades mais analíticas e que exigem menos trabalho manual, ao passo que no departamento fiscal a atividade mais cara é essencialmente manual e que requer menos capacidade analítica. Foi possível visualizar a aplicação e viabilidade do ABC para a análise das atividades realizadas nos departamentos contábil, fiscal e pessoal, destacando a identificação das atividades mais onerosas, como também as relações existentes entre as atividades com base em direcionadores definidos. Pode-se concluir que o ABC é uma ferramenta gerencial apropriada para a análise das atividades e custos fixos com salários em empresas de serviços contábeis.

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A state-of-art review on activity-based costing

Cited by 7 publications

References 19 publications

A Management Accounting Change Programme: Activity-Based Costing

A Management Accounting Change Programme: Activity-Based Costing

Activity-Based Costing (ABC) and Its Implication for Open Innovation

Sistema De Custeio Baseado Em Atividades: Um Estudo Realizado No Âmbito De Uma Empresa Prestadora De Serviços Contábeis

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