Using Time-Driven Activity-Based Costing to Identify Best Practices in Academic Libraries

Siguenza-Guzmán, Lorena; Auquilla, Andres; Abbeele, Alexandra Van den; Cattrysse, Dirk

doi:10.1016/j.acalib.2016.01.005

Cited by 14 publications

(10 citation statements)

References 19 publications

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“…However, many other studies such as King et al, (2010) Mahama et al, (2013). Siguenza-Guzman et al, (2016).reported mixed findings in which significant negative relationship or no significant relationship were found between costing practices and performance. Moreover, majority of the research are conducted in US, UK and some nations other than Sudan while large number of them were conducted on large firms.…”

Section: Costing Practices and Performancementioning

confidence: 95%

Conceptual Model of Predictors of SMEs' Performance in the Context of Sudan

Abdelrahman

Abdullah

Abas

2017

JBSEE

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Purpose: SMEs' performance in Sudan is in downturn and calls for research-based solution. To address this, this conceptual study proposes a model entailing management accounting practices (costing, budgeting, and performance measures practices) as predictors of SMEs' performance. Also, research findings on the relationship between management accounting practices and performance are inconsistent. Given this, this study proposes a model entailing management accounting practices as determinants of SMEs' performance with moderating role of external business environment. Design/methodology/approach: This work is theorized based on extensive literature survey through which a conceptual model is developed and discussed. Inconsistent relationship between management accounting practices and performance is valuated and established via published research. Also, moderating role of external business environment is discussed and validated based on contingency theory. Findings: This paper proposes a conceptual model to serve as an answer to how Sudanese SMEs' performance can be improved through management accounting practices. Research limitations/implications: The proposed model in this work is based on survey of published research, but it can be empirically solidified further through collection and analysis of relevant data. Practical implications: The paper can help SMEs' owners/ managers and policy makers to understand how properly-adopted management accounting practices can improve SMEs' performance. Originality/value: The proposed conceptual framework is an exceptional and all-inclusive model that will expectantly improve the relevant body of literature and serve as useful guide for stakeholders on how the performances of SMEs can be boosted to enable them catch up with the SMEs' performance level of the developed countries in order to boost the economy of Sudan as a nation.

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Section: Costing Practices and Performancementioning

confidence: 95%

Conceptual Model of Predictors of SMEs' Performance in the Context of Sudan

Abdelrahman

Abdullah

Abas

2017

JBSEE

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“…According to Kaplan et al [43], existing cost systems in healthcare rely on inaccurate and arbitrary cost allocation, while providing little transparency to guide firstline care providers in attempts to understand and change the proper drivers of their costs. They also argue that these systems prevent clinician-driven cost reduction and process improvement initiatives, proposing time-driven activity-based costing • More accurate cost estimates [12] • Possible inaccuracy of time estimates [15,35] • Better use of resources, activities and processes, increasing the capacity used and eliminating those that do not add value [23,43,91] • Time needed to determine time estimates [76] • Process optimization, trying to reduce time consumed by some activities [35] • Best benchmarking model [76] • Efficiency in allocating costs to the cost object [44] (TDABC) as one tool with significant potential to fill this gap. However, its application to healthcare has been limited.…”

Section: Costs Of Delivering the Outcomesmentioning

confidence: 99%

An Overview of Measurement Systems and Practices in Healthcare Systems Applied to Person-Centred Care Interventions

Raposo

Antonić

Nova

et al. 2022

Intelligent Systems for Sustainable Person-Centered Healthcare

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Person-centred care (PCC) is an increasing international priority and a shift in health systems orientation and development. Innovative models are required across Europe to prototype healthcare based on health promotion and PCC to improve healthcare quality and costs containment. Regardless of the type of intervention, investments will be required, and it will be essential to demonstrate the value created, comparing consequences and the associated costs. Independent of PCC intervention, we must consider different decision levels and stakeholders in the process. This work aims to focus on a broader perspective of health governance on PCC implementations, considering the need and importance of measurement systems (outcomes and costs) to support and evaluate innovative health service delivery models. It is necessary to have a global view of the entire system considering, from a health governance perspective, the different decision-making levels, the multiple stakeholders and the alignment of their interests. Value-Based Healthcare (VBHC), Value for Money (VfM) and economic evaluation provide concepts, methodologies, and tools that can be used to compare costs and consequences evaluating their impact on society. We need accurate outcomes and costs measurement systems and evaluation tools that can be incorporated in an organizational environment supporting organizational learning and interaction in exchanging knowledge and experience about implementation.

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“…This includes the interplay between BSC and TQM (Hoque, 2003;Modell, 2009), linking target costing to other tools and processes (Ansari et al, 2007), combining quality cost measurements and accounting reports (Fons, 2012). Adding to this list is also a stream of ABC studies, such as the interconnection between ABC and benchmarking (Siguenza-Guzman et al, 2016), ABC and supply chain costing (Schulze et al, 2012), ABC and LCC (Emblemsvag, 2001) as well as value management and ABC (Salem-Mhamdia & Ghadhab, 2012).…”

Section: Review Of Prior Literature a Glimpse Of Sma Researchmentioning

confidence: 99%

“…Also, there is an upcoming trend calling for examining a combination of SMA tools simultaneously. For instance, Emblemsvag (2001) presented a new cost evaluation model combining ABC and LCC, namely activity-based life cycle costing, while Cardinaels et al (2004) suggested future studies to explore how ABC costing interacts with other tools, and Siguenza-Guzman et al (2016) noted the interrelationship between ABC and benchmarking. More importantly, building upon Brown (2005), Malmi and Brown (2008) espouse that management control systems (MCS) do not operate in isolation, instead as a package, and several subsequent studies have taken this path of the MCS package (Meer-Kooistra & Scapens, 2008;O'Grady & Akroyd, 2016;Sandelin, 2008).…”

Section: Introductionmentioning

confidence: 99%

Strategic Management Accounting Tools as a ‘Package’: A Case Study

Rathwatta¹,

Gooneratne²

2021

APMAJ

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Drawing empirical evidence from a telecommunications firm in Sri Lanka this paper reports on a case study of how strategic management accounting (SMA) tools form a package. We deployed the qualitative method and case study approach, and in-depth face-to-face interviews with key personnel engaged in the practice of SMA in the firm and reviewed documents to collect data. Our findings indicated that the firm used a bundle of SMA tools relating to competitors, customers, cost, and performance, essentially as a package. Findings further suggested that the use of SMA tools as a package gives rise to crucial implications in the form of interactions and contradictions, which were managed through reconciliation statements, analysis of variances, discussions, meetings, and informal communications. This research contributes to the management accounting literature by developing novel insights on the notion of 'SMA tools as a package'. From a theoretical stance, it offers a framework to explore SMA tools as a package, capitalising on prior literature and field data from the case study firm. It also provides learning points to practitioners regarding the simultaneous use of a collection of SMA tools as a 'package' to support organisational decision making. Keywords: strategic management accounting, package, case study

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Using Time-Driven Activity-Based Costing to Identify Best Practices in Academic Libraries

Abstract: Este documento contiene información de prueba. Contáctese con el administrador del Centro para el acceso al documento originar del registro.

Cited by 14 publications

References 19 publications

Conceptual Model of Predictors of SMEs' Performance in the Context of Sudan

Conceptual Model of Predictors of SMEs' Performance in the Context of Sudan

An Overview of Measurement Systems and Practices in Healthcare Systems Applied to Person-Centred Care Interventions

Strategic Management Accounting Tools as a ‘Package’: A Case Study

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