ABC: Evolution, Problems of Implementation and Organizational Variables

Moisello, Anna Maria

doi:10.4236/ajibm.2012.22008

Cited by 8 publications

(8 citation statements)

References 21 publications

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“…ABC has not been implemented by many companies (Moisello, 2012) and some adopters have finally abandoned it. One cause is the amount of resources (people, time and money) it requires (Huntzinger, 2007).…”

Section: The Rise (And Fall) Of Activity-based Costingmentioning

confidence: 99%

Lean manufacturing: costing the value stream

López

Santos

Cuatrecasas‐Arbós

2013

Industrial Management &Amp; Data Systems

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Purpose -The purpose of this paper is to identify the shortcomings of traditional cost accounting techniques in lean companies and then it seeks to analyse the validity and convenience of value stream costing (VSC) as a tool in a company that has adopted some concepts of lean manufacturing. Design/methodology/approach -The paper reviews the relevant literature in order to discuss the deficiencies of costing methods in lean manufacturing. It evaluates the requirements of VSC and provides a concrete illustration of VSC in the continuous improvement process of a point of sales terminal assembly line. Findings -The paper evidences the possible mistakes of cost accounting. The necessity and validity of VSC in lean manufacturing are presented, followed by a case example. In order to make continuous improvement decisions, VSM, VSC and box score offer complete information on the performance of the value stream. Research limitations/implications -Although accompanied by an application on a real case study, this is not an empirical investigation on the adoption of VSC. Practical implications -VSC requirements agree with the fundamentals of lean management. Therefore, VSC is a valid tool for lean companies, although the applicability depends on the maturity of the lean implementation. Originality/value -This paper contributes to the lean accounting literature because the management accounting literature still lags behind the lean transformation. This is one of the first papers on VSC in relevant journals and the first one to combine VSC and box scores with value stream mapping. The paper will be useful to academics involved in new accounting systems but also to practitioners who are implementing lean manufacturing.

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Section: The Rise (And Fall) Of Activity-based Costingmentioning

confidence: 99%

Lean manufacturing: costing the value stream

López

Santos

Cuatrecasas‐Arbós

2013

Industrial Management &Amp; Data Systems

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“…As a result, accountants are unwilling to change the present and are either willing to be uncooperative or reluctant to participate or take no action to change [ 93 , 94 ]. [ 93 , 95 ] argue that the psychology of resistance comes from the mentality of dependence, fear of change or the belief that change will not bring high efficiency.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Analysis of factors affecting the adoption of IFRS in an emerging economy

Nguyen

2023

Heliyon

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“…Também deve-se notar que, por algum motivo, os usuários podem negar o seu uso, e há alguns obstáculos nas organizações como as características das entidades podem influenciar no fracasso da implementação do sistema. Moisello (2012), apresenta três variáveis para a implementação do modelo ABC, sendo eles, a capacidade de implementar inovações, a liderança dos que executam o projeto, bem como o comportamento das pessoas dentro da organização. A capacidade de operacionalizar inovações depende da cultura organizacional e estrutura, que por sua vez está fortemente ligada à orientação estratégica da empresa.…”

Section: Activity Based Costing -Abcunclassified

Equações de custos para modelação de custos: aplicação do ABC Matricia

Santana¹,

Funchal²,

Medeiros³

et al. 2016

GEPROS

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O presente artigo tem como objetivo principal realizar uma aplicação do modelo ABC Matricial. Uma ferramenta de gestão onde desenvolve-se a modelação dos processos e das atividades. O ABC Matricial tem por base a multiplicação de matrizes, assumindo-se como um algoritmo expedito para o desenvolvimento de sistemas de custeio e para a posterior tradução dos custos em equações e sistemas de equações de custo. Como metodologia de pesquisa, classifica-se como um estudo de caso utilizando a simulação de dados para validação do modelo. Como conclusão da pesquisa, o algoritmo apresentado é um desenvolvimento importante, na medida em que é uma abordagem eficaz para calcular os custos do produto e porque oferece um algoritmo simples e flexível para a concepção de software no controle do custos dos produtos.

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ABC: Evolution, Problems of Implementation and Organizational Variables

Cited by 8 publications

References 21 publications

Lean manufacturing: costing the value stream

Lean manufacturing: costing the value stream

Analysis of factors affecting the adoption of IFRS in an emerging economy

Equações de custos para modelação de custos: aplicação do ABC Matricia

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