Search results for "Activity-based costing"
showing 10 items of 20 documents
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…
The activity-based costing method developments: state-of-the art and case study
2008
International audience; 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 …
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…
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.
Economic income, historical costing income and conservatism
2020
The paper intends to contribute at the debate on the ‘Evolutionary Advantage of Cost Accounting and Conservatism’ ( Accounting, Economics and Law: A Convivium, 2019. 9. issue) , founded on Braun’s study (2016) about The Ecological Rationality of Historical Costs and Conservatism. Moving from the IASB Conceptual Framework (2013) it stresses the renewed interest in income concept. The economic financial crisis of 2008-9 stimulated discussions between the traditional ‘received view’ of ‘cost-revenue approach’ (historical cost accounting) and ‘balance-sheet approach’ (‘current values’ and ‘present values’, that is ‘economic values’). Revaluations of assets, liabilities and owners’ equities are …
The Development of the Activity-Based Costing Method: A Comparison between France and China
2011
In France, like in the USA, ABC was considered as a remedy for the crisis of management accounting. Now, the level of diffusion in France is as important as in 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. 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 beginnings, a tool like ABC has been strongly…
Economic analysis on dynamic photovoltaic systems in new Italian “feed in tariffs” context
2013
Dynamic photovoltaic generators, based on the application of solar-trackers, are able to give an increment to the electric energy production from solar source. Their realization and maintenance costs are certainly higher than those of fixed ones. In this paper the Authors propose a method to estimate the increment of electrical energy generation that must be guaranteed by a dynamic photovoltaic generator, so as its realization could be more favorable with respect to that of a fixed generator one with the same rated power. This method, developed by means of classical economic indexes like the Pay-Back-Period and the Net Present Value, takes in to account the economic incentives for the PV sy…
Lower and Upper Bounds of Manufacturing Cost in FMS
1993
Abstract The use of traditional techniques of product costing, cost control and performance evaluation in advanced manufacturing environment supplies poor results to operations management. In this paper, after a brief review of the major drawbacks of traditional machining economics, a new framework for product costing will be presented. The basis of the proposed approach lies on an analysis of the production process aimed at single out proper cost drivers for the use of the various employed manufacturing resources. As a consequence, the quota of the manufacturing cost of uncertain allocation is drastically reduced. A lower and an upper bound value of the unit production cost are also define…
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.
Thermodynamic, Exergy, and Thermoeconomic analysis of Multiple Effect Distillation Processes
2018
Abstract Multiple effect distillation (MED) is nowadays the preferred technology for the construction of new plants based on thermal processes in the growing desalination market. MED technology, in fact, presents a number of advantages with respect to the more traditional multistage flash technology, among all the lower energy consumption achievable in MED plants. However, a large potential for improvement in terms of lowering production costs still exists, which stimulates further efforts on process optimization from companies and researchers involved in the field. Thermodynamic and exergy analysis provides useful insights regarding the identification of main inefficiencies and the margins…