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Common cents : the ABC performance breakthrough : how to succeed with activity-based costing
0 references·16 citing·51 second hopsampled
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  • 1998Quality cost measurement under activity‐based costing155 cited
  • 2010An integrated approach for selecting corporate social responsibility programs and costs evaluation in the international tourist hotel145 cited
  • 2008Treatment and recycling system optimisation with activity-based costing in WEEE reverse logistics management: an environmental supply chain perspective117 cited
  • 2008Corporate social responsibility programs choice and costs assessment in the airline industry—A hybrid model98 cited
  • 2000Target costing for supply chain management: criteria and selection82 cited
  • 2013A product-mix decision model using green manufacturing technologies under activity-based costing68 cited
  • 2004Operating costs and capacity in the airline industry61 cited
  • 2012The use of management accounting practices in Malaysian SMEs60 cited
  • 2006Outsourcing or capacity expansions: Application of activity-based costing model on joint products decisions57 cited
  • 2014Integrating the activity-based costing system and life-cycle assessment into green decision-making46 cited
  • 2002A cost ontology for enterprise modelling44 cited
  • 1996A technical note on using work sampling to estimate the effort on activities under activity-based costing42 cited
  • 2011Evaluating Heuristics Used When Designing Product Costing Systems

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40 cited
  • 2011Using activity-based costing to evaluate capital investments for green manufacturing systems36 cited
  • 2008Embedding management discretionary power into an ABC model for a joint products mix decision35 cited
  • 2004Exploring the Use of Activity Based Costing in the Restaurant Industry34 cited