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An evaluation of activity-based costing and functional-based costing: A game-theoretic approach
11 references·3 citing·46 second hop
An evaluation of activity-based costing and functional-based costing: A game-theoretic approach (2007)An evaluation of activity-based costing a…Games and Decisions (2015)Games and DecisionsSupply chain management, activity-based costing and organisational factors (2009)Supply chain management, acti…Application of activity-based costing to a land transportation company: A case study (2008)Application of activity-based…A note on optimal cost driver selection in ABC (2001)A note on optimal cost driver…A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions (2000)A comparative analysis of uti…Aggregation, Specification and Measurement Errors in Product Costing. (1994)Aggregation, Specification an…Simultaneous Estimation of Cost Drivers. (1993)Simultaneous Estimation of Co…Cost Driver Optimization in Activity-Based Costing. (1993)Cost Driver Optimization in A…An empirical study of cost drivers in the U.S. Airline Industry (1993)An empirical study of cost dr…Economies of scope (1981)Economies of scopeThe Use of Core Theory in Evaluating Joint Cost Allocation Schemes. (1977)The Use of Core Theory in Eva…Analysis of Restaurants’ Operations Using Time-Driven Activity-based Costing (TDABC): Case Study (2020)Analysis of Restaurants’ Oper…Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences Among Three Accounting Systems’ Approach to Manufacturing (2013)Activity Based Costing, Time-…Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia (2011)Why activity based costing (A…Measuring manufacturing performance: a new challenge for managerial accounting research (1983)A Critical Overview of the Use of Full-Cost Data for Planning and Pricing (2002)The fragmented communication structure within the accounting academia: the case of activity-based costing research genres (2002)On the Determinants of Measurement Error in Time-Driven Costing (2008)Cost of Product and Process Complexity (1990)Modeling the Audit Opinions Issued to Bankrupt Companies: A Two‐stage Empirical Analysis* (2000)Using Electronic Data Interchange (EDI) to Improve the Efficiency of Accounting Transactions (2002)Management Accounting in the Manufacturing Sector: Managing Costs at the Design and Production Stages (2006)Economies of Density versus Economies of Scale: Why Trunk and Local Service Airline Costs Differ (1984)How Cost Accounting Systematically Distorts Product Costs (1987)The Evolution of U.S. Airline Competition (1992)Estimating the Hidden Costs of Environmental Regulation (2001)Technological and organizational influences on the adoption of activity‐based costing in Australia (2004)Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals (2005)Conditions under which activity-based cost systems provide relevant costs. (1991)Another hidden edge - Japanese management accounting (2002)Diversity in Resource Consumption Patterns and Robustness of Costing Systems to Errors (2008)Evaluating Heuristics Used When Designing Product Costing Systems (2011)An activity based costing decision model for life cycle economic assessment in spare parts logistic management (2019)Theory of Constraints (1990)What is this thing called theory of constraints and how should it be implemented (1990)Activity-based Systems: Measuring the Costs of Resource Usage (1992)Treatment and recycling system optimisation with activity-based costing in WEEE reverse logistics management: an environmental supply chain perspective (2008)Integrating information about the cost of carbon through activity-based costing (2012)Theory of constraints: review and bibliometric analysis (2018)The Analytic Hierarchy Process (1985)Relevance Lost: The Rise and Fall of Management Accounting (1987)Logistics and Supply Chain Management: Strategies for Reducing Costs and Improving Services. (1994)Container shipping on the Northern Sea Route (2009)Integrating fuzzy DEMATEL and fuzzy hierarchical TOPSIS methods for truck selection (2012)Multiple-method analysis of logistics costs (2012)Management and Cost Accounting (1992)Management control systems and strategy: A critical review (1997)A framework for supply chain performance measurement (2003)A comparative study of the adoption and implementation of target costing in the UK, Australia and New Zealand (2011)Accounting towards sustainability in production and supply chains (2014)Green supply chain management approaches: drivers and performance implications (2015)Factors influencing the performance of activity based costing teams: a field study of ABC model development time in the automobile industry (2002)The costs of activity-based management (2002)The role of manufacturing practices in mediating the impact of activity-based costing on plant performance (2007)The Economics of Product Variety: A Survey (1990)Technological diversity, related diversification, and firm performance (2006)Text-Based Network Industries and Endogenous Product Differentiation (2011)The Evolution of Reciprocal Altruism (1971)Characteristics of Organizational Environments and Perceived Environmental Uncertainty (1972)The New Institutionalism: Organizational Factors in Political Life (1983)
this work references cited by second hop

References

  • 2015Games and Decisions3,632 cited
  • 1981Economies of scope949 cited
  • 1994Aggregation, Specification and Measurement Errors in Product Costing.206 cited
  • 1993An empirical study of cost drivers in the U.S. Airline Industry164 cited
  • 1993Cost Driver Optimization in Activity-Based Costing.148 cited
  • 2008Application of activity-based costing to a land transportation company: A case study142 cited
  • 2000A comparative analysis of utilizing activity-based costing and the theory of constraints for making product-mix decisions139 cited
  • 2009Supply chain management, activity-based costing and organisational factors115 cited
  • 2001A note on optimal cost driver selection in ABC91 cited
  • 1993Simultaneous Estimation of Cost Drivers.65 cited
  • 1977The Use of Core Theory in Evaluating Joint Cost Allocation Schemes.51 cited

Cited by

  • 2013Activity Based Costing, Time-Driven Activity Based Costing and Lean Accounting: Differences Among Three Accounting Systems’ Approach to Manufacturing29 cited
  • 2020Analysis of Restaurants’ Operations Using Time-Driven Activity-based Costing (TDABC): Case Study21 cited
  • 2011Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia18 cited

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