6533b85cfe1ef96bd12bd343

RESEARCH PRODUCT

Compared Activity-Based Costing Case Studies in the Information System Departments of two Groups in France:A Strategic Management Accounting Approach

Gregory Wegmann

subject

Strategic planningProject accountingKnowledge managementCase Studybusiness.industryCost accountingJEL : M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and AuditingThroughput accountingStrategic Management AccountingActivity-Based CostingCase StudyActivity-Based Costingjel:M41strategic management accounting;Activity-Based Costing;case study.Accounting information systemManagement accountingStrategic controlJEL: M - Business Administration and Business Economics • Marketing • Accounting • Personnel Economics/M.M4 - Accounting and Auditing[SHS.GESTION]Humanities and Social Sciences/Business administrationbusiness[ SHS.GESTION ] Humanities and Social Sciences/Business administrationStrategic Management Accounting[SHS.GESTION] Humanities and Social Sciences/Business administrationStrategic financial management

description

International audience; This paper analyses the strategic management accounting concept with an instrumental point of view. We try to show in what extend the ABC developments could be included in a strategic approach of the management accounting and to test if the ABC is a relevant tool to drive the strategy. The first part synthesizes the strategic management accounting developments, which try to improve the Activity-Based Costing method. In the first part, we describe them using the Strategic Management Accounting stream, with a link with cost management and ABC. The second part exposes a taxonomy of the reasons why using the ABC method. In a third part, we confront our developments to the field reality with two case studies.

yearjournalcountryeditionlanguage
2010-07-05
http://crego.u-bourgogne.fr/images/stories/wp/1100501.pdf