A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann

Wegmann, Gregory (2019) A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann. Asia-Pacific Management Accounting Journal (APMAJ), 14 (2). pp. 161-184. ISSN 2550-1631

Abstract

This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology applied is an academic and professional literature review. The typology designed shows common points and similarities of the methods observed and their strategic dimensions. Some of the methods studied are more or less useful for practitioners, according to the situation of their companies.

Metadata

Item Type: Article
Creators:
CreatorsID Num. / Email
Wegmann, Gregorygregory.wegmann@u-bourgogne.fr
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Costs. Industrial costs
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Cost effectiveness
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
Journal: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 2550-1631
Volume: 14
Number: 2
Page Range: pp. 161-184
Item ID: 29287
Uncontrolled Keywords: Strategic cost management, Activity-based costing, Typology
URI: http://ir.uitm.edu.my/id/eprint/29287

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