Journal ArticleDOI
Holding cost determination: An activity-based cost approach
TLDR
In this paper, a more general model of the cost of holding inventory based on a microeconomic framework is presented, which can be used in existing heuristics/formulas.About:
This article is published in International Journal of Production Economics.The article was published on 2008-04-01. It has received 35 citations till now. The article focuses on the topics: Holding cost & Total absorption costing.read more
Citations
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Journal ArticleDOI
Application of activity-based costing to a land transportation company: A case study
Adil Baykasoğlu,Vahit Kaplanoglu +1 more
TL;DR: An integrated approach that combines ABC with business process modeling and analytical hierarchy approach is proposed and it is figured out that the proposed approach is quite effective in costing services of the land transportation company compared to the existing traditional costing system which is in use.
Journal ArticleDOI
Supply Chain Management, Activity-Based Costing and Organisational Factors
TL;DR: In this article, the authors examined the extent of association between business size as well as business industry (as organisational factors) affecting the adoption of ABC in New Zealand (NZ) through using a survey questionnaire and targeting NZ qualified CIMA members.
Journal ArticleDOI
Applying activity-based costing in a supply chain environment
TL;DR: A conceptual framework for activity-based costing in a supply chain has been developed and forms the basis for a single case study conducted at Europe's largest company for facade components, demonstrating how significant inter-firm cost saving opportunities can be identified and offers a first step in assessing the suitability of the proposed model.
Journal ArticleDOI
Supply chain management, activity-based costing and organisational factors
Journal ArticleDOI
Inventory holding costs measurement : a multi-case study
TL;DR: The inventory holding cost rate computation is illustrated, when different kind of warehousing systems are applied, to understand how the holding cost parameter is currently computed by industrial managers.
References
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Book
Relevance Lost: The Rise and Fall of Management Accounting
TL;DR: Relevance Lost as mentioned in this paper is an overview of the evolution of management accounting in American business, from textile mills in the 1880s and the giant railroad, steel, and retail corporations, to today's environment of global competition and computer-automated manufacturers.
Book
Intermediate microeconomics : A modern approach
TL;DR: The Varian approach as mentioned in this paper gives students tools they can use on exams, in the rest of their classes, and in their careers after graduation, and is still the most modern presentation of the subject.
Journal ArticleDOI
Capital-labor substitution and economic efficiency
TL;DR: In this article, the authors proposed a method to improve the quality of the service provided by the service provider by using the information of the user's interaction with the provider and the provider.
Book
Strategic Logistics Management
TL;DR: In this article, the authors present a 4th edition of the strategic logistics management, 4th Edition, focusing on the role of logistics in the economy and the organization of the organization.
Book
Accounting and Management: Field Study Perspectives
TL;DR: In this article, accounting and management explores the problems faced by companies as they attempt to modernize their management accounting systems and examines how companies such as Weyerhaeuser, Johnson and Johnson and Hewlett-Packard have designed new control systems and provided new directions for measuring product costs and managerial performance.
Related Papers (5)
Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts
Li Qian,David Ben-Arieh +1 more