The influences on Activity-Based Costing adoption as an optimal costing system design: Evidence from Saudi Arabia
نویسندگان
چکیده
منابع مشابه
Activity Based Costing- Diffusion and Adoption
Few new ideas in management accounting have achieved the same attention in terms of books, reports, conferences and implementation efforts, as has Activity Based Accounting (ABC). A lot of survey studies have been carried out describing the diffusion of ABC in different countries, for example Krumwiede (1998a) in USA, Gosselin in Canada (1997), Innes & Mitchell in Great Britain (1995), Sherrer ...
متن کاملAnalysis of the current costing process based on activity-based costing in Lamerd Valiyeasr Hospital
Introduction: Activity-based costing system is one of the new systems of costing price of products and services for providing the required information for managers. It helps the users with correct and appropriate deciesions. The present study aims at determining the costing price of the services based on activity costing method in Lamerd Valiyeasr Hospital. Methods: The present study is a cr...
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Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities th...
متن کاملImplementing Activity-based Costing in an Enterprise Resource Planning System
The main objective of this study was to examine how activity-based costing would be carried out by a standard Enterprise Resource Planning (ERP) system. According to Cooper and Kaplan the requirements for operational-control and ABC systems have fundamentally different purposes and a single, fully integrated approach cannot be adequate for both of these. Nevertheless, the purpose was to extend ...
متن کاملUsing relative profits as an alternative to activity-based costing
Activity-based costing (ABC) tries to assign overhead costs to cost objects more accurately than traditional cost systems. However, due to its severe separability and proportionality assumptions using ABC for decision-making may lead to a considerable economic loss. To evaluate products on the basis of their activity-based costs, we therefore use a data envelopment analysis (DEA)-like approach ...
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ژورنال
عنوان ژورنال: Journal of Accounting and Management Information Systems
سال: 2020
ISSN: 1583-4387,2559-6004
DOI: 10.24818/jamis.2020.01002