2007
DOI: 10.7903/cmr.652
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An Application of Activity Based Costing in Higher Learning Institution: A Local Case Study

Abstract: The widespread environmental change has forced many organizations to change and rethink their business and competitive strategies, particularly cost management system, in order to achieve the competitive edge in the marketplace. Successful organizations are those that are able to improve quality, lower costs and efficiency of operations and eliminate products and services that incur losses. This explains why some organizations are successful while others fail. An organization costing system is a system that he… Show more

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Cited by 33 publications
(25 citation statements)
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“…At that time, then introduced a new method is the method of financing Activity Based Costing (ABC). Krishnan (2007) stated that Activity Based Costing (hereinafter abbreviated ABC) was first developed by Cooper and Kaplan, a boarding system designed to reduce the risk of inconsistent and volatile cost allocations that is very close to traditional boarding systems and is expected to Providing accuracy in better cost allocation. Various researchers globally have conducted testing on Activity Based Costing.…”
Section: Activity Based Costing (Abc)mentioning
confidence: 99%
See 2 more Smart Citations
“…At that time, then introduced a new method is the method of financing Activity Based Costing (ABC). Krishnan (2007) stated that Activity Based Costing (hereinafter abbreviated ABC) was first developed by Cooper and Kaplan, a boarding system designed to reduce the risk of inconsistent and volatile cost allocations that is very close to traditional boarding systems and is expected to Providing accuracy in better cost allocation. Various researchers globally have conducted testing on Activity Based Costing.…”
Section: Activity Based Costing (Abc)mentioning
confidence: 99%
“…Cooper and Kaplan in Krishnan (2007) argue that service firms can benefit from the use of ABC in their business operations as well as manufacturing companies have felt, as in the context of analyzing operational expenses and carrying out service activities that require different types and forms of resources.…”
Section: 2mentioning
confidence: 99%
See 1 more Smart Citation
“…ABC was originally conceptualized as an effective costing method for manufacturers, but it has been used by numerous other industries, such as hospitals and related healthcare facilities [34][35][36], by the US Postal Service [37,38], the restaurant and hotel industry [39,40], the life insurance industry [41], universities [42,43], the accounting profession [44], the banking industry [45], the energy sector [46,47], and the food production industry [48]. Large companies like Chrysler [33] and United Parcel Service (UPS) have also benefited from using ABC, particularly in the area of supply chain management [49].…”
Section: Activity-based Costingmentioning
confidence: 99%
“…La aplicación del método ABC presenta algunas variaciones en la literatura estudiada (por ejemplo Krishnan, 2006;Chea, 2011o Tsai y Kuo, 2004, pero de forma general, existen cuatro pasos que es necesario llevar a cabo para la aplicación del método:…”
Section: Aplicación Del Método Abcunclassified