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Finance / Accounting - Activity Based Costing (ABC)



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1 February 2012

A comparative analysis of activity-based costing The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.   
ABC and Improvement In Financial Performance This study investigates the improvement in financial performance that is associated with the use of Activity-Based Costing (ABC). Results show that there indeed is a positive association between ABC and improvement in ROI.  
ABC and its Application to Lean Construction This paper shows that lean project control can encompass cost control by adopting an activity-based costing system. pdf-file  
Activity Based Costing and BPR ABC: What is it and how can reengineering teams use it? This article will provide some insight into ABC and its relevance to reengineering.  
Activity-Based Costing Approach to Equipment Selection Problem For Flexible Manufacturing Systems The equipment selection problem is essential in manufacturing today. It typically involves the selection of a set of equipment to be used in production based on technical and economical criteria. This paper will focus on an activity-based costing approach to the equipment selection problem for flexible manufacturing systems. pdf-file  
Activity-Based Costing Process of a Day-Surgery Unit – from Cost Accounting to Comprehensive Management  This study points out the changes that have taken place during the activity-based accounting process in one day-surgery unit. We show the benefits and advantages that have come true because of the ABC-process and discuss the problems connected to this process. pdf-file. 2005  
Adoption and Implementation of Activity-Based Costing This paper presents the results of a Web-based survey that gathered evidence about the current status of activitybased costing adoption and implementation. Pdf-file  
An Emerging Foundation for Performance Management This article examinines the evolution of ABC in the context of a product life cycle. It concludes with a description of the current state of ABC as a key input and value adder to performance management systems. new
An integrated activity-based costing and economic value added system ... ... as an engineering management tool for manufacturers. Pdf-file  
Challenging the way we cost underground coal mining systems This paper discusses the traditional costing approach currently used in the underground coal mining industry. Activity Based Costing (ABC) is identified as being a potentially more effective manner in which to cost underground coal mining systems.  
Cost Allocation and Activity-Based Costing Systems Book chapter: After studying this chapter, you will be able to use activity-based costing to allocate costs to products or services and more. new
Flexible Manufacturing Systems Activity-Based Costing Approach to Equipment Selection Problem For Flexible Manufacturing Systems. Pdf-file  
Function Based Standard Activity Structure for Costing in Manufacturing To estimate the cost of an activity, an analyst needs, first to define the functionality of an activity in terms of its structure and associated cost information as Input, to calculate the cost of performing the activity.   
Implementation in Small Businesses This paper describes a procedure that allows small companies to smoothly switch from a traditional costing system to an Activity Based Costing system at low risk and with minimal investment.   
Integrated Activity-Based Costing and Economic Value Added Information System for Project Management This paper examines the use of the Integrated ABC-and-EVA Information System for the management of new technology projects. The advantages of integrating the Activity-Based Costing system with the Economic Value Added financial performance measure and the positive impacts of this integration on project costing are presented.   
Integrated Activity-Based Costing and Economic Value Added System as a Strategic Management Tool This paper describes a field study which examines the implementation of an integrated Activity-Based Costing and Economic Value Added System in two small manufacturing firms. The results of this study suggest that this integrated approach outperforms both traditional cost accounting and standard Activity-Based Costing methods.   
Integrated Activity-Based Costing and Economic Value Added System for the Service Sector This paper examines the implementation of the Integrated Activity-Based Costing and Economic Value Added System in the service sector. This system is intended for use by those service companies for which the traditional costing system is not adequate.   
Master the 'ABCs' Of Activity-Based Costing How do you find out whether a given capitation rate will be profitable for your practice? Activity-based cost accounting is one tool that can help. An accountant explains how it works.  
The ABCs Of Activities Based Costing    
The Relationship between Technological Innovation, Activity Based Costing and Business Size This paper examines the relationship between business size and the diffusion of both technological innovation and activity based costing (ABC) through a longitudinal study in a single industry.   
What is Activity Based Costing and how does it work? A great introduction  



Activity Accounting: An Activity-Based Costing Approach
by James A. Brimson
A handbook on activity-based costing (ABC). It provides manufacturing executives, managers, and engineers as well as strategic planners with a checklist of ABC goals and then demonstrates how they can create and implement a system to achieve those objectives. Additionally, it shows companies how to evaluate new manufacturing technologies and effectively use computer-integrated manufacturing (CIM).
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Activity-Based Costing: Making It Work for Small and Mid-Sized Companies
by Douglas T. Hicks
- Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior.
- Feature an ongoing case study throughout the book documents the model-building process.
- Provides a spreadsheet model blueprint that details data flows.
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Activity-based Cost Management: An Executive's Guide
by Gary Cokins
Cokins explains exactly why ABC/M is far superior than traditional costing for your needs in today’s business environment, and how it will help you manage costs, increase profits, and make better decisions.

The Complete Guide to Activity-Based Costing
by Michael C. O'Guin
Michael O'Guin helps a variety of companies cut costs and achieve world-class competitiveness with the same ABC techniques in this extraordinary guide. He was formelry President of Activity Costing Systems, where he showed such companies as Boeing, Eli Lilly and Allied Signal how to achieve dramatic inventory reduction and profitable new manufacturing and strategic planning.
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Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance
by Robert S. Kaplan, Robin Cooper
Two of the most innovative thinkers in the field present a work that represents the single best resource for understanding and implementing activity-based cost management. Kaplan and Cooper reveal that most companies don't know how to measure accurately, influence, or understand the fundamental cost drivers in their businesses. They then provide a detailed and comprehensive blueprint that will enable managers to make better decisions and to promote organizational learning and improvement.

Pricing for Profitability: Activity-Based Pricing for Competitive Advantage
by John L. Daly
Activity-based pricing is a new paradigm for improving profitability by reducing the occurrence of pricing mistakes and placing less emphasis on increasing revenue and more on improving profits. Pricing for Profitability will help any company set prices that are both attractive to buyers and profitable for the company.

Life-Cycle Costing: Using Activity-Based Costing and Monte Carlo Methods to Manage Future Costs and Risks
by Jan Emblemsvåg
Everyone jokes about the 20/20 hindsight of cost management. In Life-Cycle Costing, Jan Emblemsvag proposes to do something about it. Here's a new approach to life cycle costing that brings activity-based costing, risk, and uncertainty into the forefront. You'll focus on future costs and learn how you can perform any type of cost management activity better than before by introducing uncertainty into models and exploiting them to the max.
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