Search results for "Activity-based Costing"
showing 10 items of 20 documents
Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas
2009
This paper aims to analyse the instrumentation developments in cost management and to position them upon the general principles of the ABC method and upon a case study. In a first part, we study the different uses of cost management according to a literature review about the evolution of the practices. We show that the cost management systems tend to emancipate in several directions. Our purpose in a second part is to analyse these developments comparing them to the general principles of the ABC method. Our general issue is to wonder if these evolutions show that the ABC method is a common reference which explains the evolutions observed. We finally illustrate our paper with a case study.
Cost Management for IT Activities: A Case Study in the IT Division of a French Bank Using Activity-Based Costing
2013
The costs of information technology (IT) activities have been increasing rapidly these recent years, due to the technological sophistication and more market-oriented strategies that complexify the value chains of the firms. Many of these expenses do not relate to individual products but are associated to customers, market segments and distribution channels. In this context, the companies try to understand the cost of selling their products and services. This is the reason why customer-driven and market-oriented cost management approaches have gained in popularity.In this paper, we review in a first part the strategic cost management stream and the way we can give a customer orientation to c…
Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et anal…
2011
This article analyses the strategic cost management stream with an instrumental point of view and two case studies. We try to show in what extend the Activity-based Costing 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 cost management 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 t…
A Typology of Cost Accounting Practices Based on Activity-Based Costing – A Strategic Cost Management Approach and a Case Study
2018
This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. For all the methods examined, ABC is a starting point at least one important component. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. Factors of usefulness are considered in the paper. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of …
A Typology of Cost Accounting Practices based on Activity-based Costing - A Strategic Cost Management Approach
2019
International audience; This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology applied is an academic and professional literature review. The typology des…
The Diffusion of the Activity-Based Costing Method: A Comparison between France and China
2011
In France, like in the USA, the Activity-based Costing method (ABC) was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in the Anglo-Saxon countries. Not surprisingly, the ABC method is more developed in western countries than in China. Chinese scholars began to do researches on ABC in the 1990s and at the beginnings of the 21st century, we can observe some ABC implementations in Chinese manufacturing enterprises and then in the service industries. But, we can also find a similarity between the Chinese and French situations. In France, we have observed some resistances to the Anglo-Saxon way of manage firms and at the …
Zastosowanie metody TDABC do szacowania kosztów działań informacyjnych pośredników w obrocie nieruchomościami
2016
W niniejszej pracy do szacowania kosztów działań informacyjnych pośredników w obrocie nieruchomościami wykorzystano metodę TDABC. W celu przedstawienia i analizy działań informacyjnych posłużono się algorytmem w postaci schematu blokowego. W algorytmie tym zawarto charakterystykę zmiennych (tzw. nośników działań) oraz opisy działań informacyjnych realizowanych przez pośredników. Poszczególne opisy wzbogacono o zmienne mające bezpośredni wpływ na czas ich realizacji, a także średnie czasy ich wykonania. Czasy realizacji oszacowano na podstawie badań eksperymentalnych i ankietowych. Opracowane ogólne równanie czasowe dla dowolnego przebiegu procesu wynikającego z realizowanych czynności pośre…
Weighted Fuzzy Clustering for Online Detection of Application DDoS Attacks in Encrypted Network Traffic
2016
Distributed denial-of-service (DDoS) attacks are one of the most serious threats to today’s high-speed networks. These attacks can quickly incapacitate a targeted business, costing victims millions of dollars in lost revenue and productivity. In this paper, we present a novel method which allows us to timely detect application-layer DDoS attacks that utilize encrypted protocols by applying an anomaly-based approach to statistics extracted from network packets. The method involves construction of a model of normal user behavior with the help of weighted fuzzy clustering. The construction algorithm is self-adaptive and allows one to update the model every time when a new portion of network tr…
Representação visual de custos no processo produtivo: estudo de caso em uma indústria calçadista de Portugal
2015
Ao longo das últimas décadas, os sistemas convencionais de produção passaram por mudanças diante da intensificação da competitividade entre empresas. As ocorrências dessas mudanças impulsionaram o desenvolvimento de ferramentas de auxílio à tomada de decisão para sistemas produtivos, no entanto, a maioria destes instrumentos não permite a visualização dos custos envolvidos ao longo das operações industriais. O presente estudo realiza a integração do Waste Identification Diagrams (WID), atual ferramenta para visualização e análise de processos produtivos, em conjunto com Time-Driven Activity-Based Costing (TDABC), ferramenta de gestão estratégica de custos, e procura criar um modelo que visu…
Developments Around the Activity-Based Costing Method: A State-of-the Art Literature Review
2007
This paper analyzes 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 detail two of these features: The widening of the analysis perimeter and the relevant level of details to analyze the costs. Finally, we analyze several proposals: Customer-driven ABC, Inter-organizational Cost Management, Resource Consumption Accounting and Time-driven ABC.