Integrating Activity-Based Costing and Theory of Constraints for Making Product-mix Decisions

Wang, Fangjun; Hua, C.; Ou, Peiyu

doi:10.1109/icmse.2007.4421914

Cited by 2 publications

(5 citation statements)

References 6 publications

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“…ABC requires training from the senior management to the shop floor. Training can include readings, lectures, hands-on projects, and on-the-job training (Gurses, 1999).…”

Section: Technical-know-howmentioning

confidence: 99%

“…Non-accountants should be involved in the initial decisions to invest in ABC, and in the design and implementation of ABC. In this way, the chances that non-accountants will support and promote ABC, and be committed to its use and success will increase (Gurses, 1999).…”

Section: Agency Relationship Between Abc Management and Ownersmentioning

confidence: 99%

“…Interestingly, however, the other types of resources, such as commercial or custom-made software and also external consultants, are not that important to the success of ABC implementation. Most companies surveyed use commercial software to help structure their ABC design and to process ABC information (Gurses, 1999).…”

Section: Adequacy Of Resourcesmentioning

confidence: 99%

“…ABC implementation will be much smoother if the IT of a company has successfully integrated its subsystems. ABC implementation was also found to be easier to implement where the information technology (IT) of the implementing company has characteristics such as good sub-system integration, a user-friendly query capability and the necessary data (Gurses, 1999).…”

Section: Knowledge Of Information Technologymentioning

confidence: 99%

“…Many firms trying to implement ABC couldn't reach the usage stage because other major initiatives were being implemented concurrently. Several companies cannot commit enough resources to the implementation of ABC because of their need to implement other initiatives such as Total Quality Management (TQM), lean manufacturing, and Just-in-Time (Gurses, 1999).…”

Section: Other Major Initiativementioning

confidence: 99%

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Crucial Factors for the Implementation of Activity-Based Costing System: A Comprehensive Study of Bangladesh

Babu

Masum

2019

ABC res. alert

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Activity-Based Costing (ABC) System has played a dominant role in the manufacturing process since its adoption. It became a vital element for the efficient and effective recording of direct costs as well as indirect costs in the developed countries. The developed countries get competitive advantages by using the ABC system. Unfortunately, the application of ABC is rare. However, in recent years, a few cases have been found where the system was implemented but that represents only slightly above 1 % in comparison with the total industries. Hence, through this paper, it has been attempted to find out the crucial reasons behind the few application of ABC and to provide practical suggestions as to how to overcome these in the developing countries especially in Bangladesh.

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“…ABC requires training from the senior management to the shop floor. Training can include readings, lectures, hands-on projects, and on-the-job training (Gurses, 1999).…”

Section: Technical-know-howmentioning

confidence: 99%

Section: Agency Relationship Between Abc Management and Ownersmentioning

confidence: 99%

Section: Adequacy Of Resourcesmentioning

confidence: 99%

Section: Knowledge Of Information Technologymentioning

confidence: 99%

Section: Other Major Initiativementioning

confidence: 99%

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