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Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 1)
15 references·9 citing·31 second hop
Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 1) (2011)Product Costs as Decision Aids: An Analys…International Federation of Accountants (IFAC) (2016)International Federation of A…Time‐Driven Activity‐Based Costing (2012)Time‐Driven Activity‐Based Co…Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models (2009)Recognition of idle resources…Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case (2008)Sanac Inc.: From ABC to time-…The innovation of time-driven activity-based costing (2007)The innovation of time-driven…A Simulation Analysis of Interactions among Errors in Costing Systems (2007)A Simulation Analysis of Inte…Time-Driven Activity-Based Costing (2004)Time-Driven Activity-Based Co…The ABC bandwagon and the juggernaut of modernity (2002)The ABC bandwagon and the jug…A Critical Overview of the Use of Full-Cost Data for Planning and Pricing (2002)A Critical Overview of the Us…Activity-Based Cost Management: An Executive's Guide (2001)Activity-Based Cost Managemen…Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results (2000)Activity-based costing in the…Cost & effect: using integrated cost systems to drive profitability and performance (1998)Cost & effect: using integrat…A survey of activity-based costing in the U.K.'s largest companies (1995)A survey of activity-based co…Product Costing and Pricing. (1994)Product Costing and Pricing.Aggregation, Specification and Measurement Errors in Product Costing. (1994)Aggregation, Specification an…The retrospective determination of process improvement's economic value at the individual manufacturing firm level: Literature review and proposed measurement framework (2020)The retrospective determinati…The historical evolution and popularity of activity-based thinking in management accounting (2020)The historical evolution and …Costing Systems (2019)Costing SystemsTDABC: Lessons from an Application in Healthcare (2018)TDABC: Lessons from an Applic…Time-driven activity-based costing (2017)Time-driven activity-based co…Optimal prices for alpine ski passes (2017)Optimal prices for alpine ski…A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing (2017)A Comparison of Activity-Base…Development of real-time product cost measurement: A case study in a medium-sized manufacturing company (2016)Development of real-time prod…Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 2) (2011)Product Costs as Decision Aid…Activity-based Systems: Measuring the Costs of Resource Usage (1992)Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms (1999)Profit priorities from activity based costing (2002)Assessing the quality of evidence in empirical management accounting research: The case of survey studies (2005)A survey of factors influencing the choice of product costing systems in UK organizations (2007)Reasons for management control systems adoption: Insights from product development systems choice by early-stage entrepreneurial companies (2008)Measure Costs Right: Make the Right Decisions (1988)Conceptual Foundations of the Balanced Scorecard (2008)20 years of studies on the balanced scorecard: Trends, accomplishments, gaps and opportunities for future research (2013)Defining and Implementing Value-Based Health Care: A Strategic Framework (2019)Markets and Hierarchies: Analysis and Antitrust Implications. 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A rhetorical analysis of the Balanced Scorecard (2003)Integrating sustainability reporting into management practices (2008)Industrial Product-Service Systems—IPS 2 (2010)Customer Profitability in a Supply Chain (2001)An empirical investigation of annual reporting trends of intellectual capital in Sri Lanka (2003)CSR and Assurance Services: A Research Agenda (2014)The Association between Sustainability Governance Characteristics and the Assurance of Corporate Sustainability Reports (2014)Supply chain management, activity-based costing and organisational factors (2009)Customer profitability analysis with time‐driven activity‐based costing: a case study in a hotel (2010)Research in management accounting innovations (2010)
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References

  • 2012Time‐Driven Activity‐Based Costing819 cited
  • 2004Time-Driven Activity-Based Costing737 cited
  • 1998Cost & effect: using integrated cost systems to drive profitability and performance719 cited
  • 2016International Federation of Accountants (IFAC)390 cited
  • 2000Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results377 cited
  • 2002The ABC bandwagon and the juggernaut of modernity343 cited
  • 1995A survey of activity-based costing in the U.K.'s largest companies328 cited
  • 1994Aggregation, Specification and Measurement Errors in Product Costing.206 cited
  • 2007The innovation of time-driven activity-based costing156 cited
  • 2001Activity-Based Cost Management: An Executive's Guide124 cited
  • 2002A Critical Overview of the Use of Full-Cost Data for Planning and Pricing117 cited
  • 2009Recognition of idle resources in time-driven activity-based costing and resource consumption accounting models111 cited
  • 2007A Simulation Analysis of Interactions among Errors in Costing Systems96 cited
  • 1994Product Costing and Pricing.77 cited
  • 2008Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case72 cited

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Cited by

  • 2016Development of real-time product cost measurement: A case study in a medium-sized manufacturing company40 cited
  • 2011Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 2)39 cited
  • 2017A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing39 cited
  • 2017Optimal prices for alpine ski passes38 cited
  • 2019Costing Systems34 cited
  • 2020The historical evolution and popularity of activity-based thinking in management accounting23 cited
  • 2020The retrospective determination of process improvement's economic value at the individual manufacturing firm level: Literature review and proposed measurement framework22 cited
  • 2017Time-driven activity-based costing20 cited
  • 2018TDABC: Lessons from an Application in Healthcare18 cited