Topic
Total absorption costing
About: Total absorption costing is a research topic. Over the lifetime, 1389 publications have been published within this topic receiving 22238 citations.
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Book•
01 Jan 1972
TL;DR: In this paper, the authors present an overview of cost terms and their application in the management of cost in the context of accounting, including flexible budgets, variable budgets, and management control.
Abstract: 1. The Accountant's Role in the Organization. 2. An Introduction to Cost Terms and Purposes. 3. Cost-Volume Profit Analysis. 4. Job Costing. 5. Activity-Based Costing and Activity-Based Management. 6. Master Budget and Responsibility Accounting. 7. Flexible Budgets, Variances, and Management Control: I 8. Flexible Budgets, Variances, and Management Control: II. 9. Inventory Costing and Capacity Analysis. 10. Determining How Costs Behave. 11. Decision Making and Relevant Information. 12. Pricing Decisions and Cost Management. 13. Strategy, Balanced Scorecard, and Strategic Profitability Analysis. 14. Cost Allocation, Customer-Profitability Analysis, and Sales-Variance Analysis. 15. Allocation of Support Department Costs, Common Costs and Revenues. 16. Cost Allocation: Joint Products and Byproducts. 17. Process Costing. 18. Spoilage Rework, and Scrap. 19. Quality, Time, and the Theory of Constraints. 20. Inventory Management, Just-in-Time, and Backflush Costing. 21. Capital Budgeting and Cost Analysis. 22. Management Control Systems, Transfer Pricing, and Multinational Considerations. 23. Performance Measurement, Compensation, and Multinational Considerations.
1,863 citations
Book•
01 Dec 1997
TL;DR: In this paper, the authors present a four-stage model for cost and performance management systems based on the ABC Activity and Process Dictionary and four stages for learning and improvement: Kaizen Costing and pseudo-profit centers.
Abstract: Preface 1. Introduction: Cost and Performance Management Systems 2. Four-Stage Model for Designing Cost and Performance Measurement Systems 3. Stage II: Standard Cost and Flexible Budgeting Systems Appendix: GPK Cost System 4. Stage III Systems for Learning and Improvement: Upgrading and Supplementing Standard Cost Systems 5. Stage III Systems for Learning and Improvement: Kaizen Costing and Pseudo-Profit Centers 6. Activity-Based Costing: Introduction Appendix: ABC Activity and Process Dictionary 7. Measuring the Cost of Resource Capacity 8. Activity-Based Management: Operational Applications Appendix: Value- and Non-Value-Added Activities 9. Strategic Activity-Based Management: Product Mix and Pricing 10. Strategic Activity-Based Management: Customers 11. Strategic Activity-Based Management: Supplier Relationships and Product Development Appendix: Target Costing 12. ABC in Service Industries 13. Extending Activity-Based Cost Systems 14. Stage IV: Integrating ABC with Enterprise-Wide Systems 15. Stage IV: Using ABC for Budgeting and Transfer Pricing Notes Index About the Authors
941 citations
Journal Article•
844 citations
TL;DR: In this paper, the authors examined the association between activity-based costing and manufacturing performance and found that extensive ABC use is associated with higher quality levels and greater improvements in cycle time and quality, and is indirectly associated with manufacturing cost reductions through quality and cycle time improvements.
Abstract: This study examines the association between activity-based costing and manufacturing performance. Results using a cross-sectional sample of manufacturing plants indicates that extensive ABC use is associated with higher quality levels and greater improvements in cycle time and quality, and is indirectly associated with manufacturing cost reductions through quality and cycle time improvements. However, on average, extensive ABC use has no significant association with return on assets. Instead, we find weak evidence that the association between ABC and accounting profitability is contingent on the plant’s operational characteristics.
287 citations