Activity-Based Costing and Management applied in a hybrid Decision Support System for order management

Khataie, Amir H.; Bulgak, Akif Asil; Segovia, Juan J.

doi:10.1016/j.dss.2011.06.003

Cited by 29 publications

(18 citation statements)

References 19 publications

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“…Furthermore, this method is flexible for all kinds of technology-intensive business systems and can be used successfully in developing countries (Alkan, 2005;Liu and Pan, 2007). ABC provides detailed information about the cost of activities in a particular process and helps decision-makers to develop reasonable decisions (Khataie et al, 2011). According to the Ríos-Manríquez et al (2014) ABC implementation gives firms a chance to compare their profitability, productivity and cost control with other firms.…”

Section: Literaturementioning

confidence: 98%

Activity based risk assessment and safety cost estimation for residential building construction projects

2015

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Section: Literaturementioning

confidence: 98%

Activity based risk assessment and safety cost estimation for residential building construction projects

2015

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“…Cost drivers are also associated in the resource list, which are important for measuring the consumption of the resources. Human resource (Ben-Arieh and Qian 2003;Zhang, Haapala et al 2011;Boehmann, Leimeister et al 2014) Person (Baxter, Roy et al 2009) Material (Vogtländer, Brezet et al 2001;Baxter, Roy et al 2009;Ye, Zhang et al 2009;Storck 2010;Kayrbekova, Markeset et al 2011;Khataie, Bulgak et al 2011;Xu, Elgh et al 2012;Boehmann, Leimeister et al 2014) Raw material (Zhang, Haapala et al 2011;Kimita, Tateyama et al 2012) Administration Energy (Vogtländer, Brezet et al 2001;Storck 2010;Zhang, Haapala et al 2011;Kimita, Tateyama et al 2012) Facility (Baxter, Roy et al 2009;Cheung, Marsh et al 2009;Kimita, Tateyama et al 2012) Infrastructure (Zhang, Haapala et al 2011) Consumables (Datta and Roy 2010;Cheung, Marsh et al 2015) Expendable (Kimita, Tateyama et al 2012) Depreciation (Vogtländer, Brezet et al 2001;Kimita, Tateyama et al 2012) Component (Kimita, Tateyama et al 2012;Cheung, Marsh et al 2015) Layout (Kimita, Tateyama et al 2012) Building space (Storck 2010) Tools (Ye, Zhang et al 2009;Storck 2010) Information (Baxter, Roy et al 2009) Transportation (Kayrbekova, Markeset et al 2011) 11-31 Fig. 4 The resource list of the PSS cost element…”

Section: Resourcementioning

confidence: 99%

A framework for cost evaluation in product service system configuration

Shen

Erkoyuncu

Roy

et al. 2017

International Journal of Production Research

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Configuration systems are increasingly used as a means for efficient design of customized product service systems (PSS) to satisfy diverse customer needs. Cost evaluation is thereby important to assist the configuration engineers in making decisions on feasible configuration solutions. However, little research attention has been received until recently. To fill this gap, this paper contributes in developing a framework for cost evaluation in PSS configuration. A holistic view of PSS configuration, the three-dimensional PSS cost element, and a life cycle oriented cost evaluation approach are successively proposed. The framework is thereby established with a number of parts, including the preparatory stage, the evaluation stage and the configuration stage. A pump PSS is illustrated to validate the developed framework. Four feasible configuration solutions in one configuration activity are evaluated and compared. The configuration engineers are thus assisted with the decision on selecting the one with the least cost.

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“…According to (Khataie et al, 2011), the ABC/M is a relatively new cost accounting and management approach that enhances the level of understanding about business operation costs, especially manufacturing overhead costs. The ABC/M has successfully been applied to modern production environments and is compatible with a continuous improvement philosophy, in accordance to (Gupta & Galloway, 2003).…”

Section: Literature Reviewmentioning

confidence: 99%

The Modified Activity-Based Costing Method in Universal Postal Service Area: Case Study of the Montenegro Post

Kujacic

Blagojevic

Šarac

et al. 2015

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The 3rd EC Postal Directive proposes a calculation approach to separately determine the net cost of universal service obligation. Also proposes presence of liability to compensate the universal service provider. In this paper, authors have presented the necessity of compliance with Postal Directives through application of the activity-based costing method for costs calculation related to the universal postal operator. The objective of this paper is to research the possibility of modification of the existing, traditional ABC method. Method will improve the quality of cost accounting of the universal postal operators. The aim is to present the implementation of the modified activity-based cost accounting method from the point of view of a universal postal service. Conceptual framework for the modified activity-based costing in the area of universal postal service has been developed and applied in the Montenegro Post. This modification of the traditional activity-based costing, called the modified activity-based costing, for solving specific accounting problems in a universal postal service area, is the main contribution of the paper. As long as the modified ABC method is not created and implemented, the Montenegro Post has been unable to adequately respond to the established legal requirements. The presented method can be a guide for other postal companies with matters concerning the calculation of costs and revenues.

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Activity-Based Costing and Management applied in a hybrid Decision Support System for order management

Cited by 29 publications

References 19 publications

Activity based risk assessment and safety cost estimation for residential building construction projects

Activity based risk assessment and safety cost estimation for residential building construction projects

A framework for cost evaluation in product service system configuration

The Modified Activity-Based Costing Method in Universal Postal Service Area: Case Study of the Montenegro Post

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