The Expansion of Activity-Based Costing/Management in the Czech Republic

Pokorná, Jana

doi:10.5817/cejm2015-1-2-3

Cited by 3 publications

(8 citation statements)

References 18 publications

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“…COMP (Al-Omiri & Drury, 2007;Van Nguyen & Brooks, 1997) but agree with those of another group of studies (PC (Mazbayeva et al, 2022); IndirectCosts (Pokorná, 2015); and COMP (Brierley, 2011). Lastly, this research provides results regarding the direct, positive effect of IT quality on CSD that agree with several studies (Krumwiede, 1998b) but contradict others (Al-Omiri & Drury, 2007).…”

Section: Moderation Analysissupporting

confidence: 87%

The impact of contextual factors on costing system design: The moderating role of facilitator factors

Aljabr

2023

5002

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Achieving optimal performance is partially conditioned by aligning the costing system design (CSD) with the context’s requirements. Research on the relationship between the context and CSD has produced inconsistent results, which has prompted research on the moderating role of various factors in this relationship. An omission by this research is the moderating impact of factors that play a facilitating role in obtaining the intended CSD. Hence, this research employs the contingency theory to investigate the moderating impact of various facilitators, including top management support (TMS), organizational culture, and the availability of resources to invest in the costing system, on the relationship between the context and CSD. This research utilizes a questionnaire survey to gather data from Saudi manufacturing businesses and analyzes the data using a moderated regression analysis (MRA). The results did not support the moderating influence of facilitator factors, which may be related to the characteristics of the Saudi context and/or the measures adopted. However, the results revealed interesting findings regarding the direct effects of facilitator and contextual factors on CSD. This research provides manufacturing industry practitioners with important insights regarding the facilitating role of multiple factors in the design and implementation of costing systems that are compatible with the context.

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Section: Moderation Analysissupporting

confidence: 87%

The impact of contextual factors on costing system design: The moderating role of facilitator factors

Aljabr

2023

5002

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“…Another study states the business environment includes wide-ranging external conditions within which businesses conduct their business activities (Chládková, 2015). The business environment is a set of economic, legal and institutional conditions that affect firms' behavior and it cannot be controlled by the firms (Bruothová & Hurný, 2016). Business environment quality is an essential prerequisite for the successful development of SMEs (Kljucnikov, Belas, Kozubikova, & Pasekova, 2016).…”

Section: Literature Reviewmentioning

confidence: 99%

Perception of the Selected Business Environment Aspects by Service Firms

Khan

Çera

Nétek

2019

JoTS

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The business environment is a profound concern for the state and institutions to make it encouraging to boost entrepreneurship. Given such relevance of the business environment, this paper aims to link selected business environment aspects to business sector. The study identified the perceived differences between sectors in the Czech and Slovak Republics and then a comparison of a similar group of firms. To shape the study, survey-based research planned and conducted in two segments of firm’s (service and non-service), covered 641 enterprises. The current research adopted factor analysis and then t-test and Mann-Whitney test to determine the results. The major findings of the study reveal that the Slovak firms in the service sector scored higher in macroeconomic environment, consumers’ consumption and competition factors and lower in access to finance factor, as compared to their non-service counterparts. However, another key finding indicates that the Czech entrepreneurs’ perception did not statistically differ in any selected aspects of business environment between the firms operating in service and non-service sectors. In all the cases business support was found insignificant. This paper adds to the existing literature in entrepreneurship by offering a better understanding of the linkage between business sector and business environment aspects.

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“…Pada tahun 2004, dari 400 perusahaan Australia yang bergerak di bidang manufaktur dan jasa, lebih dari 75 persen memilih menggunakan Activity-Based Costing (ABC). Di Republik Ceko, Pokorná (2016) menyampaikan bahwa ekspansi ABC/M pada perusahaan telah berkembang menjadi 22 persen pada tahun 2013. Kemampuan ABC dalam memberikan informasi rinci mengenai biaya layanan sangat penting untuk pengambilan keputusan manajemen sehingga membuat ABC dilirik sebagai alat untuk mengatasi isu efisiensi dan efektifivitas.…”

Section: Pendahuluanunclassified

“…Priyatmo & Akbar (2019) menganalisis penerapan metode ABC di salah satu Kantor Pelayanan Perbendaharaan Negara (KPPN) Jakarta menunjukkan bahwa metode ABC dapat digunakan untuk menghitung biaya produk per unit di KPPN Jakarta. Penelitian lainnya membahas ABC/M ke dalam mode Result-Based Budgeting (Segovia, 2014); manfaat implementasi ABC/M di sektor publik (Fabian, 2002;Pokorná, 2016); evaluasi kemajuan dan tantangan penerapan sistem ABC di sektor publik (Arnaboldi & Lapsley, 2003;Carmo & Padovani, 2012;Oseifuah, 2014;Vazakidis et al, 2010); penggunaan ABC/M di organisasi sektor swasta (Chea, 2011;Pratama et al, 2017); hambatan dan tantangan implementasi ABC/M di perguruan tinggi (Hamid, 2021).…”

Section: Pendahuluanunclassified

“…Informasi penggerak biaya (cost driver) dan aktivitas yang rinci tentu akan memberikan dukungan informasi pada pengambilan keputusan manajemen yang baik. Namun, semakin luas cakupan data masukan maka semakin rumit proses yang dibutuhkan (Pokorná, 2016). Tantangan berikutnya, implementasi ABC/M mahal dan memakan waktu (Chea, 2011;Oseifuah, 2014;Pokorná, 2016).…”

Section: Hasil Dan Pembahasanunclassified

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Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka

Sarumaha,

Pitoyo

2023

E-Jurnal Akuntansi

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As one of the management tools in private sector organizations, Activity Based Costing/Management (ABC/M) provides information and knowledge to make decisions. This study aims to propose an idea of the possibility of implementing ABC/M in government organizations. The research was conducted using a Systematic Literature Review approach. The author collects various articles from reputable journals and proceedings using the Google Scholar database. The selection of articles was adjusted to predetermined inclusion and exclusion criteria. A total of 30 selected articles were analyzed and synthesized. The findings show that the ABC/M system is very likely to be applied to government sector organizations. Reflecting on the successful implementation of the ABC/M method in the public sector, the authors found that the implementation process was not easy. This is supported by the findings of various challenges and obstacles faced by public sector organizations. This research contributes to convincing policy makers that the ABC/M method can be implemented and theoretically contributes to enriching the ABC/M theoretical literature in the public sector, especially in the government sector. Keywords : Activity-Based Costing (ABC); Activity-Based Management (ABM); Government Organizations

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The Expansion of Activity-Based Costing/Management in the Czech Republic

Cited by 3 publications

References 18 publications

The impact of contextual factors on costing system design: The moderating role of facilitator factors

The impact of contextual factors on costing system design: The moderating role of facilitator factors

Perception of the Selected Business Environment Aspects by Service Firms

Mungkinkah untuk menerapkan Activity Based Costing/Management pada Organisasi Pemerintah? Sebuah Tinjauan Pustaka

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