POKORNÁ JANA. 2016. Impact of Activity-Based Costing on Financial Performance in the Czech Republic. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 64(2): 643–652. Looking for factors aff ecting business performance is one of a central concern of business economists for several years. Activity-Based Costing (ABC) is a management tool that provides additional and more ac...

Activity based costing (ABC) has revolutionized product costing, planning, and forecasting in the last decade. It is based on a philosophy of estimation that: “it is better to be approximately right, than precisely wrong.” The philosophy of discrete-event simulation modeling follows a similar tack, where statistical inference and the stochastic nature of processes are used to replicate the beha...

This research examines physician response to implementation of an activity-based costing (ABC) system developed and designed with physician input. We analyze changes in resource utilization for treatment of cataract patients and find changes in practice patterns, where physicians redeployed resources toward more severely ill patients and decreased average length of stay. We also find preliminar...

We study the impact of activity-based costing (ABC) on adoption of world-class manufacturing (WCM) practices and plant performance. In contrast to earlier research that estimates the direct impact of ABC on plant performance, we develop an alternative research model to study the role of world-class manufacturing practices as a mediator of the impact of ABC. Analysis of data from a large cross-s...

Activity-based costing system, commonly known as the ABC emerged a method capable of overcoming limitations traditional systems in face economic and technological developments, namely, arbitrary imprecise allocation indirect costs from distortions imputation criteria. In current context, development an adequate system is extreme importance organisations because they feel need to properly manage...

The integration of activity-based costing (ABC) and environmental cost accounting (ECA) systems provides companies with more accurate information to make both well-rounded and effective decisions. The purpose of this study is to propose an effective approach to integrate both ABC and ECA systems. A case study analysing process is used to compare the traditional accounting system and the ABC sys...

* Earlier version presented at ASEM 98. Accepted to Engineering Management Journal. Abstract This article presents a cost and performance measurement system that integrates activity-based costing (ABC) with the economic value added financial performance measure. This proposed ABC-and-EVA system is a management support tool for managing cost and capital. The integrated ABC-and-EVA system include...

This paper investigates associations between evaluations of activity based costing (ABC) systems, contextual factors, and factors related to the ABC implementation process using interview and survey data from 21 ®eld research sites of two ®rms. Structural equation modeling is used to investigate the ®t of a model of organizational change with the data. The results support the proposed model; ho...