The Development of the Activity-Based Costing Method: A Comparison between France and China

Wegmann, Grégory

doi:10.2139/ssrn.1858718

Cited by 4 publications

(5 citation statements)

References 14 publications

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“…We were convinced that it would facilitate comparisons of company practice in Poland and Lithuania in terms of ABC implementation, and could contribute to modifying existing beliefs on the factors that influence the implementation process. What is more, our intention was to compare the results with research conducted in other countries Jinga et al, 2010;Wegmann, 2011;Dragija & Lutisky, 2012;Rundora & Selesho, 2014;Quinn et al, 2017). To the best of our knowledge, such a broad and comprehensive overview of ABC practice has never been performed in Polish or Lithuanian companies before.…”

Section: Methodsmentioning

confidence: 98%

“…Akyol et al (2005) claimed that appropriate IT resources constituted an important factor that influenced the success of ABC implementation. Staff resistance to change (Pierce & Brown, 2004;Cohen et al, 2005;Quinn et al, 2017) and insufficient knowledge of ABC (Novak & Popesco, 2008;Wegmann, 2011;Lu et al, 2016;Joseph & Piorce, 2019) also caused concern among companies. One of the key factors that condition the success of ABC implementation is the understanding of the concept by employees at all levels; therefore, the implementation of this system must be accompanied by management's support and a training and promotion process (Daly & Freeman, 1997).…”

Section: Literature Reviewmentioning

confidence: 99%

“…,,Novak & Popesco (2008),Wegmann (2011),Rundora & Selesho (2014),Wegmann, G. (2019) System structuring (identification of activities, cost pools, cost drivers)Clarke et al (1997),Groot (1999),Horngren et al (2000),Pierce & Brown (2004), Cohen et al (2005), Sartorius et al (2007), Rundora & Selesho (2014); Wahab et al (2018) Inadequate computer software Clarke et al (1997), Cohen et al (2005), Jinga et al (2010), Rundora & Selesho (2014) Lack of resources, financial constraints Clarke et al (1997), Anderson & Young (1999), Wegmann (2011), Rundora & Selesho (2014) Resistance of staff, reluctance to change Anderson & Young (1999), Pierce & Brown (2004), Cohen et al (2005), Dragija & Lutisky (2012) Other priorities (e.g., ISO, ERP implementation) Groot (1999), Askarany et al (2007), Rundora & Selesho (2014) Management's lack of interest and support Horngren et al (2000), Cohen et al (2005), Jinga et al (2010) Lack of software Pierce & Brown (2004), Cohen et al (2005), Askarany et al (2007), Wahab et al (2018) Satisfaction with existing system Pierce & Brown (2004), Cohen et al (2005), Jinga et al (2010), Wegmann (2011), Dragija & Lutisky (2012), Arora & Raju (2018) High costs of implementation and maintenance Cohen et al (2005), Askarany et al (2007), Jinga et al (2010),…”

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confidence: 99%

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Problems with Activity-Based Costing Implementation in Polish and Lithuanian Companies

Pietrzak

Wnuk-Pel

Christauskas

2020

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The research purpose was to examine the problems of companies in implementing Activity-Based Costing and, in particular, to analyze the differences in assessing the level of these problems perceived by organizations using the system, considering its implementation, those which had not considered it, and those which had rejected it. The research showed that the problems with ABC implementation seen by adopters were considerably smaller compared to the other groups. A similar difference was noted between enterprises that were considering the implementation of the ABC system (and not considering it at all) and those that rejected it. The last group perceived implementation problems to be bigger than was the case in the groups which were still considering implementation or had not considered it at all. The findings seem to support the view that companies are making ABC implementation decisions rationally. On the one hand, when the problems perceived during implementation are relatively small, the company adopts ABC. On the other hand, when a company perceives the implementation problems as being quite significant, it rejects the implementation. In the middle of the scale are companies considering the implementation of ABC and others that are not thinking about it at all. They assess the perceived problems as moderate and are not in a position yet to decide for or against ABC implementation. There could also be an alternative explanation for the research results. It may be the case that companies, which have not implemented ABC overestimate the implementation problems.

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Section: Methodsmentioning

confidence: 98%

Section: Literature Reviewmentioning

confidence: 99%

mentioning

confidence: 99%

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Problems with Activity-Based Costing Implementation in Polish and Lithuanian Companies

Pietrzak

Wnuk-Pel

Christauskas

2020

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“…In order to obtain the cost of each of the activities, the information was structured into an in-house cost allocation model based on the ABC (activity-based costing) analytical accounting standard. Briefly, this method divides the production of an organisation into core activities, defines the costs for these activities, and assigns these costs to all the products and services according to the actual consumption of each activity [28,29]. In this case, the fixed and variable costs considered in this study included supply (medical supplies, pharmacy, energy, etc.…”

Section: Methodsmentioning

confidence: 99%

Impact of an Intradialysis Virtual-reality-based Exercise Program on Healthcare Resources Expenditure: a Micro-costing Analysis

Testal

Olmos

Gómez

et al. 2022

Preprint

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Background: Engagement in exercise by haemodialysis (HD) patients has been shown to generate benefits both in terms of improved functional capacity and in the health-related quality of life. The use of non-immersive virtual reality (VR) games represents a new format for the implementation of intradialysis exercise. Some studies have shown that engaging in exercise for 6 months reduces the consumption of antihypertensive drugs and decreases the time spent admitted to hospital among individuals receiving HD treatments. The objective of this study was to evaluate changes in the consumption of healthcare resources and micro-costing for patients on HD who completed an VR exercise program.Materials and methods: Design: This was a retrospective observational substudy in a cross-over clinical trial. The participants performed an intradialysis exercise program with non-immersive virtual reality for 3 months. The variables were recorded in two periods: 12 months before and 12 months after the start of the exercise program.Results: The micro-costing analysis showed a significant decrease in the mean cost, in euros, for the consumption of laboratory tests −330 (95% CI:[−533,−126];p =0.003), outpatient visits −351 ([−566,−135];p =0.003), and radiology tests −111 ([−209,−10];p =0.03) in the 12 months after the implementation of the exercise program relative to the 12 months prior to its start.Conclusion: The implementation of intradialysis exercise programs decreased the expenditure of some healthcare resources. Future studies could help clarify if longer interventions would have a stronger impact on these cost reductions.

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“…Its dependence on time estimates for cost allocation introduces susceptibility to inaccuracies stemming from imprecise estimations or variability in activity durations. Furthermore, the method's reliance on simplified time-based metrics may obscure nuanced resource consumption patterns, potentially distorting cost interpretations and strategic decision-making (Wegmann, 2009;Namazi, 2016). TDABC's challenge in capturing and allocating intangible costs, coupled with its assumption of constant resource prices, underscores its limitations in addressing dynamic and multifaceted cost structures.…”

Section: Conceptual Frameworkmentioning

confidence: 99%

Bibliometric Analysis Of Publications On Time-Driven Activity Based Costing Method

Paksoy

2024

Akademik Araştırmalar Ve Çalışmalar Dergisi (AKAD)

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Purpose: This research seeks to conduct a comprehensive review of the Time-Driven Activity Based Costing (TDABC) literature employing a bibliometric analysis methodology. Design/Methodology: Within the present study, parameters including the annual publication count, the foremost contributing countries and organizations, the most cited studies in the Web of Science (WoS), the most prolific authors, and the most influential journals were systematically scrutinized. Additionally, keywords were employed to delineate the structural contours of the field. The VOSviewer software was utilized to discern prevailing trends within the TDABC literature. A total of 394 articles were identified through the Web of Science database spanning the timeframe from 2004 to January 2024. Findings: The findings indicate a substantial growth in the TDABC literature. The seminal work by Kaplan & Anderson (2004) stands out as the most frequently cited study. In co-citation analysis, author R.S. Kaplan leads with 655 citations, while Harvard Business Review attains the highest citation count among journals with 500 citations. The United States emerges as the predominant contributor to TDABC literature in terms of documents. The Journal of Arthroplasty emerges as the most prolific journal, producing 14 articles. Keyword analysis highlights the predominant focus on concepts such as 'time-driven activity-based costing' and 'cost analysis,' predominantly within the healthcare domain. Limitations: The primary constraint of this study resides in its exclusive reliance on the WOS Core Collection for analysis, thereby excluding sources not disseminated online through databases like Tübitak ULAKBİM in Turkey, as well as Scopus and PubMed in the international scholarly domain. Originality/Value: This study demonstrates originality and scholarly value by pioneering a systematic examination of the Time-Driven Activity-Based Costing (TDABC) literature through the lens of bibliometric analysis. Through this approach, the study aims to uncover evolving research trends, identify key contributors and networks, assess the impact of TDABC research, map the knowledge structure within the field, and inform future research agendas. By employing visualization tools and comparative analyses, the article seeks to offer a comprehensive understanding of the TDABC literature.

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The Development of the Activity-Based Costing Method: A Comparison between France and China

Cited by 4 publications

References 14 publications

Problems with Activity-Based Costing Implementation in Polish and Lithuanian Companies

Problems with Activity-Based Costing Implementation in Polish and Lithuanian Companies

Impact of an Intradialysis Virtual-reality-based Exercise Program on Healthcare Resources Expenditure: a Micro-costing Analysis

Bibliometric Analysis Of Publications On Time-Driven Activity Based Costing Method

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