The objectives of this exploratory study are to develop a scale that best capture the perception of the practitioners related to activitybased (ABC) costing, and subsequently, develop a model that predicts the impact of perception of ABC on overall firm performance. The Cronbach’s alpha shows apparent superiority of the scale. The factor analysis finds four dimensions, namely, overall performan...

Cost-management systems play a significant role in the operations management of container terminal companies; however, complex loading and discharging operations, traditional Activity-Based Costing (ABC) are costly difficult to be built maintained. A modified Time-Driven ABC method, considering all procedures required obtain final product estimating resource usage accordingly, has emerged respo...

ACTIVITY-BASED (ABC) IS A NEW COSTING METHOD that is COSTING rapidly gaining favor in service organizations. The rationale for using ABC in a library is the same as for other organizations; to allocate indirect costs to products and services based on the factors that most influence them. This paper discusses the benefits of ABC to library managers and explains the steps involved in implementing...

System integration is the act of combining numerous distinct subsystems into one bigger system that allows to work together. The integrated removes necessity repeating operations. purpose this was investigate best in production environment. A few methods were tested such as conventional, Mahalanobis-Taguchi (MTS), Activity-Based Costing (ABC) and Time-Driven (TDABC). As a result, critical activ...