Developing a Costing System for a Digital Technology Service Firm

Cronjé Holtzhausen (), Merwe Oberholzer () and Danie Schutte ()
Additional contact information
Cronjé Holtzhausen: North-West University
Merwe Oberholzer: North-West University
Danie Schutte: North-West University

Chapter Chapter 4 in Designing Cost Management Systems to Support Business Decision-Making, 2021, pp 63-85 from Springer

Abstract: Abstract Founded in 2015, the case study organisation is a fast-growing digital technology service firm. According to the CEO, current costing focuses on shorter-term growth objectives, with little thought on optimum decision-making support for longer-term resilience and sustainability. Within a systems theory context, this case study investigated the current traditional costing model and applied principles of action design research to identify and develop a more robust costing system. The aim is to improve cost allocation and provide data for better informed decision-making in an effort to maximise value and to attain the organisation’s resilience and sustainability goals. The study concluded that key aspects of time-driven activity-based costing could be implemented as an alternative to the current costing method by linking it with the ERP system.

Keywords: Activity-based costing (ABC); Traditional costing; Action design research; Systems theory; Time-driven activity-based costing; M41 (Accounting), M19 (Business administration), O3 (Innovation; Technological change) (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-981-16-1751-5_4

Ordering information: This item can be ordered from
http://www.springer.com/9789811617515

DOI: 10.1007/978-981-16-1751-5_4

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().