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...

We present an analytical tool to identify the optimal supply chain design and resource allocation that integrates supply chain planning with information from management accounting. Using costing data based on Time-Driven Activity Based Costing techniques, an optimization model determines the most beneficial route to market (i.e., with the lowest cost-to-serve) given the resource constraints in ...

Virtual collaboration in corporations is an important factor for working efficiently without the limitations of time and place. As a business domain, product costing is characterized by a high demand for communication, coordination, and information exchange. Nevertheless, practitioners point out that product costing does not exhibit a modern tool-based collaborative practice. Thus, this paper e...

The exact calculation of logistics costs has become a real challenge in logistics and supply chain management. It is essential to gain reliable and accurate costing information to attain efficient resource allocation within the logistics service provider companies. Traditional costing approaches, however, may not be sufficient to reach this aim in case of complex and heterogeneous logistics ser...

Cloud computing promises on-demand provisioning of resource to applications and services. In cloud computing, a provider leases its computing resources in the form of virtual machines to users, and a price is charged for the period they are used. Static pricing is the dominant pricing strategy in today’s market but dynamic pricing helps to improve the revenue. The main challenge is to design an...

This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be considered as an alternative model to Traditional Cost-based accounting systems. In this study the result...

As the world’s highest railway, and the longest highland railway, the Qinghai–Tibet Railway (QTR) has been paid considerable attention by researchers. However, most attention has been paid to the ecological and environmental issues affecting it, and sustainable ecological, social, and economic development-related studies of the QTR are rare. In this study, by analyzing the passenger traffic, fr...

Target value design (TVD) is a management approach that applies target costing in the and construction industry. TVD enables project environment with favorable characteristics to generate value. However, because TVD’s primary assessment cost, cost can be met without necessarily achieving project’s full This research action implement housing explores generation of using analysis model (VAM) stud...