Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research...

There is a very short list of theoretical and empirical studies on the role management accounting tools in sustainability smart cities. While majority these have addressed this from perspective openness, participation, hybridisation, others it terms economic, social, environmental sustainability. Despite their early efforts often focusing institutionalisation governmentality processes, analyses...

Activity-based costing (ABC) tries to allocate overhead costs to cost objects more accurately than traditional cost systems. However, since ABC proportionalizes overhead costs it is a heuristic. The paper uses simulations and mixedinteger programming to analyze the extent of the sub-optimality incurred by ABC-heuristics. While previous research has focused on ABC systems with a simple set of co...

ABSTRAK Penelitian ini bertujuan untuk membantu rumah sakit mengurangi distorsi biaya yang terjadi akibat penerapan akuntansi tradisional dengan menerapkan sistem Activity-Based Costing (ABC) dalam menghitung tarif pelayanan rawat inap. Metode penelitian adalah kualitatif pendekatan studi kasus. Teknik pengumpulan data menggunakan wawancara dan dokumentasi. Hasil menunjukkan bahwa Rumah Sakit A...

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...

The main objective of this study was to examine how activity-based costing would be carried out by a standard Enterprise Resource Planning (ERP) system. According to Cooper and Kaplan the requirements for operational-control and ABC systems have fundamentally different purposes and a single, fully integrated approach cannot be adequate for both of these. Nevertheless, the purpose was to extend ...

Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies more dependent on information. But increasing and accumulation of information may reduce the quality of managerial decisions as well as waste the time. This involves assessment ...