A Model To Develop, Assess, and Validate an Activity-Based Costing System for Small Manufacturers

Kim LaScola Needy · Bopaya Bidanda · Mehmet Emin Gülşen

17 citations0/0 files storedEngineering Management Journal

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Accounting and Organizational Management Accounting Theory and Financial Reporting Corporate Governance and Management

Abstract

This article describes a model to develop, assess, and validate activity-based costing systems for small manufacturers. The model was developed on the basis of an intensive case study conducted at a small printing company. Results show a change to the firm's strategic decision making and an improvement in company profitability as a result of the activity-based costing system.

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1987Relevance Lost: The Rise and Fall of Management Accounting 1988Measure Costs Right: Make the Right Decisions 1989Management accounting 1989Strategic and Operational Planning, Uncertainty, and Performance in Small Firms 1988Toward a Theory of Small Firm Performance: A Conceptual Model 1993The Ethical Decision Making Process of Small Business Owner/managers and Their Customers 1992Activity-Based Costing for Small and Mid-Sized Businesses: An Implementation Guide 1990Emerging practices in cost management

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