BACKGROUND In Chile, the use of costing systems in the public sector is limited. The Ministry of Health requires hospitals to manage themselves with the aim of decentralizing health care services and increasing their quality. However, self-management with a lack of accounting information is almost impossible. On the other hand, nutrition department costs have barely been studied before, and the...

This paper studies the interaction between cost accounting systems and pricing decisions in a setting where a monopolist sells a base product and related support services to customers whose preference for support services is known only to them. The paper considers two pricing mechanisms–Activity-Based Pricing (ABP) and traditional pricing, and two cost-accounting systems–Activity-Based Costing ...

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...

The paper approaches the application of Activity-Based Costing (ABC) calculation method within an accounting services company. is among modern methods used in cost which takes into consideration a more cautious distribution resources based on activities that lead to achievement objective. purpose study costs groups significant performed by company: bookkeeping services, general and preparation ...

This paper reports on the development of a Time Driven Activity Based Costing (TDABC) model in a smallsized road transport and logistics company. Activity Based Costing (ABC) leads to increased accuracy benefiting decision making, but the costs of implementation can be high. TDABC tries to overcome some of the disadvantages and seems particularly useful for the road transport and logistics sect...

We subject claims about the benefits of activity-based costing systems to the scrutiny of analytical models incorporating rational behavior by users of product costing systems. We find that a monopolist Is almost always strictly better off using multiple cost drivers as in an activity-based costing (ABC) system even when the system makes measurement errors in assigning overhead costs to activit...

Prior research into the extent to which operating units have considered activity-based costing (ABC) has either examined the extent to which operating units have considered or not considered ABC. This paper uses logistic ordinal regression analysis to examine the impact of the level of competition, product customization, manufacturing overhead costs and operating unit size on the level of consi...

Textbook authors and publishers face a difficult decision regarding coverage of activity-based costing (ABC). ABC could be presented in strictly positive terms because it enjoyed immense popularity when it was introduced in the 1980s, and it is still presented in favourable terms in practitioner journals. On the other hand, it is possible to criticize ABC on practical and theoretical grounds. I...

The last few years have seen significant improvements in the concepts, methods and general approach to calculating costs. ABC, Target Costing, Strategic Cost Management, functional analysis and costing are mobilising attention. Regardless of which of these approaches we consider, it is always from the point of view of one player whose intention is to benefit from increased knowledge of costs in...

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...