In the debate between marginal decision-making and full absorbance that has been going on since the nineteenth century, activity-based costing/management (ABC/M) appeared as a promising decision support tool which answers the criticism leveled against traditional cost accounting. This paper describes the strengths and weaknesses of ABC/M from a global value creation perspective, in an effort to...

This paper describes an approach to integrate the Activity Based Costing (ABC) technique within the framework of GRAI Integrated Methodology (GIM) in order to assist business process reengineering justi"cation and evaluation. The "rst step of integration is to have ABC adopt cost pools and lists of activities derived from GIM process modeling. Further on ABC is involved in two stages of the met...

The paper explores the rise of activity-based costing (ABC). Drawing on actor-network theory, we follow key actors, and their intermediaries, as they construct ABC through a network of human and non-human allies. Drawing on Giddens’ discussion of the dynamics of modernity, we show how ABC is formed, and reformed, in processes of disembedding and reembedding, and how it becomes affiliated to ‘ne...

globalization of economy and changes  in the world markets in decade of 1990 enhanced the role of management accounting in strategic management process. with the aid of management accounting concepts and techniques, the competitive edge of the manufacturing firms was improved to a large extent. in this article, the major functions and responsibilities of management accounting is described, rela...

This study examines the factors that influence application of activity-based costing (ABC) method in construction projects. research adopts a quantitative approach by developing case model. The tested model on sample 24 hydromechanical and gate works, weirs, irrigation networks, river protection, dams ponds, coastal swamp infrastructure, groundwater raw water infrastructure. Primary data collec...

Article history: Received March18, 2014 Received in revised format 28July 2014 AcceptedSeptember102014 Available online September12 2014 Activity based costing (ABC) is a new age accounting system developed to overcome the limitations of traditional costing system, which in today’s technologically advanced world has lost its ability to provide accurate and useful cost information often required...