Using Attribute-Based Costing To Conduct Efficient Customer Profitability Analysis In Small And Medium-Sized Manufacturing Businesses

Kadhim, Hatem Karim; Al-Ghezi, Riyadh Kareem

doi:10.55202/ajcms.v1i2.31

Cited by 6 publications

(5 citation statements)

References 8 publications

(8 reference statements)

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“…The accessibility of environmental expenditure has become a crucial aspect of the management of environmental costs, which can be reduced if they are treated as overhead expenditures to be distributed, it can result in skewed costs for decision making (Kadhim and Al-Ghezi, 2021). As a consequence, companies are required to include environmental impacts and costs into the pricing and product costing by integrating MFCA and ABC II.…”

Section: Effect Of Attributes Based Costing (Abc Ii) On Sustainable D...mentioning

confidence: 99%

The Role of Attributes Based Costing Technology in Achieving Sustainable Development Goals

Ahmad¹,

Sulaiman²

2023

J. Professional Business Review

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Purposes: The aim of this study is to examine the effect of cost-based ABC II specifications to achieve sustainable development goals, in order to support decision-making to meet the competitive advantage features for a sample of manufacturing firms in the Kurdistan region of Iraq. Moreover, it aims to achieve a competitive advantage, whether by producing products according to customer requests or improving it or changing production techniques. Theoretical framework: Industrial companies currently make considerable effort to maintain and grow in the existing competitive market. The implementation of advanced technologies and contemporary production techniques are key features in helping them to do so. Additionally, sustainability achievement is another key objective for industrial firms to stay competitive in the current era of business. Theoretically, it is believed that new managerial accounting techniques positively contribute to sustainable development goals achievement. Design/ Methodology/ Approach: This study uses an explanatory research design for the analysis of data collected through a constructed questionnaire distributed to managers, accountants, auditors and engineers of the selected sample companies. The final sample size is 97 collected questionaries out of 108 distributed forms among the purposively selected sample of cement and iron manufacturing firms in the Sulaimani city. Quantitative data is collected and analyzed using various statistical techniques including structural equation modeling. Findings: The results show that cost technology based on ABC II specifications has a significant effect on its contribution to achieving sustainable development goals. Moreover, the relationship between cost technology based on ABC II specifications and its contribution to achieving sustainable development goals is a strong positive significant relationship. Cost technology based on ABC II specifications can only explain 28% of the variation in the achievement of sustainable development goals. Research, Practical & Social implications: ABC II technology represents an important point in raising social and organizational awareness by raising the level of environmental protection according to product specifications, reducing pollution resulting from production processes, and increasing competitiveness in the market. Furthermore, managers should pay high attention to the sustainable development goals by following a cost technique based on the ABC II specifications, taking into account the framework of the proposal in the sustainable development goals in each of the cement and iron companies. Originality/ Value: This paper provides a significant new insight from a developing region of Kurdistan to the literature around sustainability development and the attribute-based costing technology.

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Section: Effect Of Attributes Based Costing (Abc Ii) On Sustainable D...mentioning

confidence: 99%

The Role of Attributes Based Costing Technology in Achieving Sustainable Development Goals

Ahmad¹,

Sulaiman²

2023

J. Professional Business Review

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“…It is clean and renewable energy, as it does not result in waste that harms the environment, such as carbon dioxide emissions or any harmful gases that increase global warming, as happens in the combustion of fossil fuels. The increasing demand for energy consumption, avoiding the global energy crisis, preserving its diminishing sources, and protecting the environment from emissions from fossil energy consumption (Kadhim & Al-Ghezi, 2021). Providing the global needs for sustainable energy (heating, electricity, etc.)…”

Section: Figure 1 Components Of Sustainable Developmentmentioning

confidence: 99%

Energy Accounting and Performance: A theoretical Perspective

Almagtome

Abdlazez

2022

Akkad Journal Accounting

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People have relied on biomass as their primary source of renewable energy (RE) for thousands of years. Fossil fuels (FFs) have completely replaced renewable energy sources during the previous century and allowed for a twofold increase in global energy consumption. FF's dominance has changed how we think about and accounts for energy use. Suppose the world continues to ignore climate change. Eventually, renewable energy will be required, and nuclear power may once again be required to meet most of the world's energy requirements. However, the shift is likely to occur because of the urgent need to mitigate the effects of climate change. Renewable energy is now mostly accounted for simply calculating the FF power necessary to produce it. When the MS components decrease, this strategy becomes more inconvenient. The most abundant renewable energy sources, wind and solar, are intermittent. Hence a new approach to energy accounting is necessary. The energy accounting process may be more difficult if excess intermittent renewable energy is converted to H2. Passive solar, which is expected to grow in importance over the next few decades, is another potential source of energy savings that will need to be addressed. This research synthesizes previous efforts to determine the most effective means of tracking and disclosing future energy use

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“…The emergence of competitive advantage prompted these units to adopt contemporary ideas and technologies. To continue in the competitive market and to achieve a competitive advantage, the economic unit requires the development of appropriate strategies in the light of its human and material resources and capabilities that meet the needs and requirements of customers (Kadhim & Al-Ghezi, 2021).…”

Section: Third: Factors Of the Emergence Of Contemporary Technologies...mentioning

confidence: 99%

The Role Of Time-Oriented Functions based cost system In Reducing Costs Under The Strategic Cost Management Approach

Maher Mohammed Ali,

Habeeb Nashid Jay

2022

AJCMS

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Technological progress and development and the automation of production processes have made the traditional approach to cost management incompatible with these developments and the administration's need for a complex mixture of quantitative information related to the objective measurement of costs, especially indirect ones, as well as non-quantitative information related to the customer, his needs and desires, all of which reflected the need to move to an approach based on customer relationship management With a strategic dimension that takes into account the developments in the competitive environment, the current research aims to demonstrate the extent of the ability of cost technology to operate on the time-drive functions based cost as a strategic tool that is compatible with developments in the process of allocating indirect costs and the extent of its ability to provide financial and non-financial information on unutilized energy and jobs non-adding value with the aim of eliminating it by achieving a real reduction in product costs. The results of the statistical analysis indicated the highest mean (4.15), standard deviation (86%), and coefficient of variation (20.09) within the percentage weight of (73.33) that the agreement of the cost technique on the time-drive functions based cost and the strategic approach to cost management works to reallocate indirect costs based on the time vectors used to complete each function of the product, providing information to the management of the economic unit about unused energy and non-value-adding functions in a way that achieves the possibility of reducing production costs without affecting the quality of the product and the customer's desires

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Using Attribute-Based Costing To Conduct Efficient Customer Profitability Analysis In Small And Medium-Sized Manufacturing Businesses

Cited by 6 publications

References 8 publications

The Role of Attributes Based Costing Technology in Achieving Sustainable Development Goals

The Role of Attributes Based Costing Technology in Achieving Sustainable Development Goals

Energy Accounting and Performance: A theoretical Perspective

The Role Of Time-Oriented Functions based cost system In Reducing Costs Under The Strategic Cost Management Approach

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