The activity-based costing method developments: state-of-the art and case study

Gregory Wegmann and Nozile Stephen
Additional contact information
Nozile Stephen: Cetelem - BNP

Post-Print from HAL

Abstract: This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European division of an international group. This group experiments what we call at the end a supply chain ABC tool to manage its interorganizational relations.

Keywords: Activity-based Costing; Strategic Management Accounting; Time-driven ABC; Case study.; Case study (search for similar items in EconPapers)
Date: 2009-01
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00482137v1
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in The IUP Journal of Accounting Research and Audit Practices, 2009, 8 (1), pp.7-22

Downloads: (external link)
https://shs.hal.science/halshs-00482137v1/document (application/pdf)

Related works:
Working Paper: The activity-based costing method developments: state-of-the art and case study (2008)
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:hal:journl:halshs-00482137

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().