Most studies on activity‐based management (ABM) focus on applications in manufacturing environments. Instead, little attention has been given to the potentialities of ABM for support units, although these are widely considered to be one of the most relevant sources of inefficiencies,...

This paper addresses an important but neglected issue – the nature of and evidence for success in management accounting. The case of activity‐based costing/management (ABC/M) is used to explore how researchers have gathered evidence of this technique’s success. A variety of approaches have...

Explains the differences between traditional cost behavior, which divides costs into variable and fixed categories, and activity‐based costing (ABC), which divides these same costs into those that vary with unit‐level activities, batch‐level activities, and product‐level activities and...

Activity‐based costing (ABC) is a tool used by managers to more closely approximate the “true costs” of operations. The application of ABC in logistics is more commonplace today than just a few years ago, though still far short of universal. Sound tracking of operational costs is critical...

The purpose of this research paper is to help managers improve their understanding of logistics costs and the accounting for those costs in order to optimize use of the total cost approach to managing logistics processes. This paper will discuss the history and evolution of logistics management...

One of the major obstacles contributing to the cost, time and efficiency of improving the quality output of manufacturing systems is the propagation of defectives or errors through the system. Conventional individual control chart design does not address the problem of the interrelation of the...

The purpose of this paper is to present an integrated cost of quality ‐ activity‐based costing (COQ‐ABC) framework for measuring quality costs under ABC. The main deficiencies of most COQ systems are: (1) no consensus method to allocate overhead costs to COQ elements, (2) the failure to...

This paper justifies the need for moving indirect production planning costing in the book manufacturing industry toward direct production planning costing. Principles of activity based costing are utilized to accomplish this feat. This paper develops a methodology to break down the various tasks...

Looks at how Activity‐Based Costing (ABC) may be implemented in sectors consisting of Non‐Standard Route Manufacturers (NSRM). Following a brief summary of ABC, introduces the concept of NSRM. Within the context of a selected knitwear company, identifies a three‐stage procedure with...

The importance of performance measurement has long been recognized by academics and practitioners from a variety of functional disciplines. Seeks to bring together this diverse body of knowledge into a coherent whole. To ensure that the key issues are identified, focuses on the process of...