Activity-based costing/management and its implications for operations management

Gupta, Mahendra; Galloway, Kyle P.

doi:10.1016/s0166-4972(01)00093-1

Cited by 108 publications

(59 citation statements)

References 2 publications

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“…In literature connections among mathematical programming and ABC are analyzed in (Shapiro 1999) and ABC implications for operations management in (Gupta, Galloway 2003). Some models which make use of ABC are presented in literature: in (Takakuwa 1997) a model for flexible manufacturing systems in a simulation framework, models for procurement in (Degraeve et al 2005) and for sourcing strategies in (Degraeve, Roodhooft 2000), a model for best product mix in (Gurses 1999) and for logistic process and tactical production planning in (Comelli et al 2008), a viable instrument for small and medium -Manríquez et al 2014) and for financial cost management in (Qingge 2012), for the cost of carbon in (Tsai et al 2012), for life cycle assessment in green building projects in (Tsai et al 2012).…”

Section: Abc Methodologymentioning

confidence: 99%

Abc Model for Economic Development of a Firm

Ušpurienė

Sakalauskas

Giuliani

et al. 2016

Technological and Economic Development of Economy

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Abstract. The activity-based costing (ABC) in service companies is considered for minimization companies expenses modeling the uncertainty of service demand in the statistical probabilistic way. The two-stage stochastic programming model is formulated and implemented obtaining the deterministic model as a particular case of the stochastic one. The model takes into account the relation among activities better as compared with other known ones, namely, coherently with the ABC system. The model involves a stochastic demand and a relative minimum level to be satisfied. A modified L-shaped algorithm is developed in order to solve this stochastic optimization model. The applications of the model developed to the hospital service and the Crown prosecution service are considered, too.

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Section: Abc Methodologymentioning

confidence: 99%

Abc Model for Economic Development of a Firm

Ušpurienė

Sakalauskas

Giuliani

et al. 2016

Technological and Economic Development of Economy

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“…These cost drivers can be direct labor hours, machine hours, direct labor cost, a number of set up or others. A cost driver is an event associated with an activity that results in the consumption of the firms' resources (Gupta and Galloway 2003). It is a factor that causes or drives an activity's costs.…”

Section: Activity-based Costingmentioning

confidence: 99%

Activity-Based Costing of Canned and Processed Foods Businesses in Thailand: Effects on Organizational Development, Business Competitiveness and Corporate Success

Ussahawanitchakit

2017

Business: Theory and Practice

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It critically leads to financial performances, namely cost reduction, full control and ongoing performance and financial benefits and non-financial performances including enhanced employee productivity and operational efficiency. Firms with effective activity-based costing implementation tend to manage their resources, assets, competencies, and capabilities successfully, provide accurate cost information efficiently and reduce non-valuable costs and expenses excellently (Maiga 2014). They have attempted to use activity-based costing in doing businesses and operations for obtaining their outcomes. Thus, activity-based costing is important and it is proposed to drive, explain and create firms' success in the current and future aspects and in the long-term perspectives. Here, activity-based costing tends to influence organizational development, business Abstract. This study aims at investigating the relationships among activity-based costing, organizational development, business competitiveness, and corporate success of canned and processed foods businesses in Thailand. In this study, 142 canned and processed foods businesses in Thailand are the samples of the study. Structural equation model (SEM) was employed to test the research relationships. The research results indicate that activity-based costing positively leads to organizational development and business competitiveness. Also, organizational development positively relates to business competitiveness and corporate success while business competitiveness positively affects corporate success. In summary, activity-based costing plays a significant role in determining, driving and explaining firm outcomes. Accordingly, firms need to pay attention to the development and utilization of activity-based costing through the provision of competencies, capabilities, resources, and assets to its implementation. To verify the current study, future research may need to search for activity-based costing's dimensions and components, collect data from different populations and countries and apply regression analysis, partial least squared and path analysis to prove the relationships. ACTIVITY-BASED COSTING OF CANNED AND PROCESSED FOODS BUSINESSES

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“…Then high-quality services/ products in a short time with lowest possible cost is one of the best advantage that a company should be able to provide. In order to provide lower costs, exact cost information is critical for every aspect of business, and it affects the pricing policies and performance reviews (Gupta & Galloway, 2003). According to Nachtmann and Al-Rifai (2004), ABC helps many service organizations to make better decisions based on an improved understanding of their product cost by enabling services.…”

Section: Introductionmentioning

confidence: 99%

Determination and evaluation of the parameters influencing the virtual educational costs

Makeli¹,

Babakhani²,

Bodaghi³

2012

MSL

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E-learning has recently attracted many people specially those who cannot attend traditional educational programs for different reasons such as busy schedule, long distance, etc. There is also a growing interest among many public universities to develop such programs in addition to their regular business activities. The primary question is to know how much a program cost and what is the most important factors affecting the cost of e-learning. In this paper, we present an empirical study the measure the effects of different items on the cost of e-learning programs. The proposed study of this paper gathers the necessary cost components of three governmental universities located in city of Tehran/Iran. We choose ten different cost items for our analysis and using some statistical test determine the most important ones. The preliminary study of this paper indicates that seven cost items play essential role on determining the cost of e-learning, which includes utilities, internet connection and network, employee payment, software & licensing, payments of instructors and their assistants, hardware equipments and other overhead expenditures. This could help us determine the precise cost of e-learning using activity cost method.

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Activity-based costing/management and its implications for operations management

Cited by 108 publications

References 2 publications

Abc Model for Economic Development of a Firm

Abc Model for Economic Development of a Firm

Activity-Based Costing of Canned and Processed Foods Businesses in Thailand: Effects on Organizational Development, Business Competitiveness and Corporate Success

Determination and evaluation of the parameters influencing the virtual educational costs

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