US and German activity‐based costing

Kellermanns, Franz W.; Islam, Md. Asadul

doi:10.1108/14635770410520294

Cited by 18 publications

(5 citation statements)

References 35 publications

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“…Indeed, ABC is one of the methods made and published about the application of this method (Gunasekaran et al, 1999; Hussain and Guanasekaran 2001; Cotton et al, 2003; Kellermanns and Islam, 2004; Kallunki and Silvola, 2008; Duh et al, 2009; Dugel and Bianchini, 2011; Stefano, 2011; Lutilsky and Dragija, 2012; Jänkälä and Silvola, 2012; Schulze et al, 2012). …”

Section: Introductionmentioning

confidence: 99%

Activity-based costing in services: literature bibliometric review

Stefano

Filho

2013

SpringerPlus

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This article is aimed at structuring a bibliography portfolio to treat the application of the ABC method in service and contribute to discussions within the scientific community. The methodology followed a three-stage procedure: Planning, execution and Synthesis. Also, the process ProKnow-C (Knowledge Process Development - Constructivist) was used in the execution stage. International databases were used to collect information (ISI Web of Knowledge and Scopus). As a result, we obtained a bibliography portfolio of 21 articles (with scientific recognition) dealing with the proposed theme.

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Section: Introductionmentioning

confidence: 99%

Activity-based costing in services: literature bibliometric review

Stefano

Filho

2013

SpringerPlus

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“…Karakteristik pokok dari Metode Activity-Based Costing (ABC) adalah mengurangi distorsi yang timbul dari alokasi sembarang biaya tidak langsung dalam sistem konvensional. ABC telah menjadi subjek penelitian dan publikasi dalam literatur, seperti yang dicatat oleh berbagai penelitian (Gunasekaran et al, 1999;Hussain and Gunasekaran, 2001;Cotton et al, 2003;Kellermanns and Islam, 2004;Kallunki and Silvola, 2008;Duh et al, 2009;Dugel and Bianchini, 2011;Stefano, 2011;Lutilsky and Dragija, 2012;Jänkälä and Silvola, 2012;Schulze et al, 2012). Pendekatan ABC menganggap klien sebagai pusat perhatian analisis biaya, sejalan dengan pendekatan biaya kepemilikan untuk pemasok (Niraj et al, 2001;Narayanan and Sarkar, 2002;Anderson, 2005;Salem-Mhamdia and Ghadhab, 2012).…”

Section: Pendahuluanunclassified

Optimalisasi Efisien Manajemen Dan Metode Activity-Based Costing (Abc Method) : Analisis Bibliometrik

Ilyas

2024

JIMEA

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ABSTRAK Seiring Perkembangan zaman, perusahaan perlu informasi yang tepat untuk meningkatkan efisiensi manajerial dan memahami asal-usul keuntungan serta cara mengukur kinerja organisasi. Activity-Based Costing (ABC) merupakan yang efektif untuk menentukan biaya produk atau layanan dengan mengurangi kesalahan dalam mengalokasikan biaya tidak langsung. ABC telah menjadi fokus penelitian dalam literatur, dengan variasi dalam pendekatan implementasi. Time-Driven Activity-Based Costing (TDABC) memberikan alternatif dengan menggunakan waktu sebagai pengukur biaya aktivitas dan frekuensi aktivitas untuk alokasi sumber daya. Aktivitas dan pemicu biaya menjadi landasan ABC, memungkinkan organisasi memahami lebih baik perilaku biaya tidak langsung. Dalam kondisi ekonomi saat ini, pengendalian biaya menjadi semakin penting bagi organisasi jasa, dan investasi dalam strategi pengurangan biaya produksi menjadi relevan. Tujuan dari artikel ini adalah menyusun daftar pustaka yang membahas penerapan metode ABC dalam meningkatkan kinerja organisasi yang bergerak di bidang jasa. Metodologi penelitian melibatkan tinjauan literatur berbasis bibliometrik dan analisis kualitatif dan kuantitatif dari artikel-artikel yang relevan. Basis data yang dipilih adalah portal ISI Web of Knowledge dan Scopus. Studi ini mencakup periode tahun 2000 hingga pada tahun 2022. Hasil penelitian ini memberikan kontribusi pada diskusi ilmiah tentang penggunaan ABC dalam kinerja organisasi jasa. Bibliometrix R-Pacakge (Biblioshiny) digunakan sebagai alat analisis utama dalam penelitian ini. Berdasarkan hasil dari analisis terhadap kata kunci dan thematic analysis, dapat teridentifikasi topik yang mulai berkembang seperti Optimization of Management Efficiency, Activity-Based Costing Method. ABC Method dan Optimization of Management Efficieny juga menjadi topik hangat dalam lima tahun terakhir. Research gaps dan arah penelitian mendatang juga dibahas dalam artikel ini. Hasil penelitian ini juga diharapkan dapat meningkatkan jangkauan pengetahuan dan referensi bagi para akademisi dan profesional di bidang ABC-Method.

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“…Additionally, product diversification in terms of production volume, production lines, or even the degree of innovation incorporated in the products, is expected to affect the practical implementation of the costing procedure, as well as the company's available choices when collecting the cost data (Cinquini et al, 2013). Producing many different products not only requires more resources to be consumed (Kellermanns and Islam, 2004), but also might create interactions that are expected to affect each individual product's total cost, especially when economies of scale are present.…”

Section: Table 7 Products' Characteristics Diversificationmentioning

confidence: 99%

“…However, due to their different operation mode, for every driver used, significantly variations are expected to the amount of the calculated cost (Krumwiede et al, 2013). The selection of an appropriate cost driver affects the quality of cost information, through the degree of integration of the causality, which links the expense to the unit cost (Kellermanns and Islam, 2004). The previous finding is also linked to the existence of a negative correlation (r:-,218) between the use of intensity cost drivers and the number of cost pools used.…”

Section: Costing Choices Used and Product Typementioning

confidence: 99%

Exploring the effects of firm and product characteristics on cost system’s features

Evdokia¹,

Prodromos²

2016

IJEBA

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The present study examines the associations between the various factors which are related to the process of assigning the production cost (direct and mainly indirect) to different cost objects. In particular, the focus is on detecting the relationship between the costing choices used, which specify the implementation of the costing process in practice, with the main characteristics of the firm and the products produced. The results suggest that, in Greece, the implementation of the costing process takes place in rather traditional contexts, maintaining a relatively modest, in complexity, costing system. The differences found in the cost structure and the characteristics of the products are not expected to cause significant difficulties in the cost allocation and the assignment process. As expected, a positive correlation has been found between the size of the firm and the level of detailed recording of costing related information. The argument that the diversification of the production process, as determined by the large number of products being produced, creates a need for more accurate and detailed cost recording system is also supported. Finally, findings suggest that there is a negative correlation between the use of different allocation methods', for both internal and external accounting reports.

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US and German activity‐based costing

Cited by 18 publications

References 35 publications

Activity-based costing in services: literature bibliometric review

Activity-based costing in services: literature bibliometric review

Optimalisasi Efisien Manajemen Dan Metode Activity-Based Costing (Abc Method) : Analisis Bibliometrik

Exploring the effects of firm and product characteristics on cost system’s features

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