Online articles
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Displaying 1-24 of 24 results
Exclusive
Traditional vs contemporary management accounting practices
- Article
- 01 Jun 2023
- Lu Jiao, Kevin Baird, Abubakar Nuraddeen Nuhu
- Strategic Finance
Results of a survey examining the direct and moderated effects of traditional and contemporary management accounting practices on organizational performance and competitive advantage. The survey investigated the effectiveness of several practices, including: capital budgeting, standard costing, activity-based management, balanced scorecard and strategic cost management.
Exclusive
ABC and Value-stream costing in tandem
- Article
- 01 Mar 2022
- Thomas Kristensen Borup, Lawrence Grasso, Henrik Nielsen
- Strategic Finance
The experience of Denmark-based manufacturer LINAK makes a strong case for using both activity-based costing and value-stream costing. LINAK's accounting system also shares many characteristics with lean accounting. Could a similar approach be right for your company?
Exclusive
Counting eggs with AI
- Article
- 01 Feb 2022
- Greg Hoggard, Daniel Smith
- Strategic Finance
The Rembrandt egg company shows how computerized vision and AI adoption can create significant value for any organization. Rembrandt's CFO Greg Hoggard discusses implementing activity-based costing to help track production variances. Through teaming up with data scientist Daniel Smith, the company now uses image recognition to count eggs. The resulting data was visualized using Microsoft Power BI, which helped identify areas where production could be speeded up.
Exclusive
Standard costing and ABC: A coexistence
- Article
- 01 May 2020
- Gary Cokins, Douglas D. Paul
- Strategic Finance
How standard costing and activity-based costing (ABC) in tandem can improve accuracy and create financial value.
Exclusive
3 keys to defending a healthcare organisation's margins
- Article
- 01 Jul 2018
- Rita E. Numerof
The article discusses transition in healthcare industry from volume to value based payment. Topics discussed include Activity-based costing (ABC) techniques and concerns for the healthcare industry regarding reduction variation in cost and quality.
Exclusive
The ABCs of Activity-Based Costing for Logistics
- Article
- 01 Jul 2017
- Tan Miller
- Material Handling and Logistics
The article looks at how major companies began using activity based costing and considers the utility of the method in computing the correct overhead costs.
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Time-driven or driver rate-based ABC: how do you choose?
- Article
- 01 Feb 2016
- Gary Cokins, Douglas D. Paul
- Strategic Finance
The authors discuss which method of activity-based costing (ABC) is better for assigning costs - Time-Driven or Driver Rate-Based.
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Measuring and managing customer profitability
- Article
- 06 Mar 2015
- Gary Cokins
- Strategic Finance
Find out how to grow the profitability of your customers. An update to Gary Cokin's 2001 book 'Activity-Based Cost Management: An Executive's Guide'.
Exclusive
Understanding gross margin
- Article
- 01 Apr 2013
- Paul Engle
- Industrial Engineer
Paul Engle discusses the calculation, management, and analysis of gross margins as an indicator of business performance, focusing on activity-based costing.
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Getting lean and mean at Caterpillar with ABM
- Article
- 01 Jan 2013
- Whitney Cox, David G. DeFreitas, John W. Gillett, Ross L. Fink
- Strategic Finance
A profile of the US engineering company Caterpillar's success using activity-based management and costing methodology.
Exclusive
When to drop an unprofitable customer
- Article
- 01 Apr 2012
- Timothy J. Jahnke, Robert S. Kaplan, Jacquelyn S. Thomas
- Harvard Business Review
The article looks into the historic background of activity-based costing and discusses how it can be used in informing activity-based management.
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Performance operations
- Article
- 01 Jan 2010
- Steven Grahame
- Financial Management
The article looks into the historic background of activity-based costing and discusses how it can be used in informing activity-based management.
Exclusive
Cost leadership for the current challenge
- Article
- 01 Nov 2009
- Allen I. Schiff, Jonathan B. Schiff
- Strategic Finance
A discussion of how companies can become cost leaders amid challenging economic conditions.
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Cost and performance
- Article
- 07 Jan 2009
- Deo Balbinder, Doug Strong, Youmin Ding
- Industrial Management
The authors propose using a function-based costing (FBC) system to define a standard activity structure, standard cost information and standard costing flow.
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Activity-based costing: Is it still relevant?
- Article
- 01 Jan 2009
- Denis Desroches, Toby Hatch, Raefa Lawson, William O. Stratton
- Management Accounting Quarterly
The authors take a critical look at how effective activity-based costing really is.
Exclusive
Linking strategy to operations
- Article
- 01 Oct 2008
- Robert S. Kaplan
Robert S. Kaplan discusses how he came to work with activity-based costing (ABC) and describes the impact of the Japanese management practices of total quality management (TQM) and just-in-time (JIT) inventory on his career.
Exclusive
Linking strategy to operations
- Article
- 01 Oct 2008
- Robert S. Kaplan
- Journal of Accountancy
Robert S. Kaplan discusses how he came to work with activity-based costing (ABC) and describes the impact of the Japanese management practices of total quality management (TQM) and just-in-time (JIT) inventory on his career.
Exclusive
Time-driven activity based costing
- Article
- 01 Nov 2004
- Steven R. Anderson, Robert S. Kaplan
- Harvard Business Review
A look at the difference between classroom discussions of activity based costing and real life application.
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Transforming the balanced scorecard from performance measurement to strategic management: Part II
- Article
- 01 Jun 2001
- Robert S.Kaplan | David P.Norton
- Accounting Horizons
Organisations can use their Balanced Scorecards to align key management processes and systems to strategy. Kaplan and Norton outline the five key principles of a strategy-focused organisation.
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Lessons learned implementing ABC
- Article
- 01 May 1999
- Michael Gering
- Management Accounting
Part four of a four part CIMA series in 1999, focusing on issues relating to implementing activity-based costing.
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Activity based costing and performance improvement
- Article
- 01 Mar 1999
- Michael Gering
- Management Accounting
Part two of a four part CIMA series in 1999, looking at how activity-based costing can be used to focus management on performance issues.
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Activity based costing and the customer
- Article
- 01 Mar 1999
- Michael Gering
- Management Accounting
Part three of a four part CIMA series in 1999, looking at how activity-based costing is being developed into a marketing tool.
Exclusive
Activity based costing - focusing on what counts
- Article
- 01 Feb 1999
- Michael Gering
- Management Accounting
Part one of a four part CIMA series in 1999, looking at how activity-based costing has become an important strategic tool in business.
Exclusive
Measure costs right: Make the right decision
- Article
- 01 Sep 1988
- Robin Cooper, Robert S. Kaplan
- Harvard Business Review
In this article, which originally introduced the concept of activity based costing, the authors show how activity based costing can be used to guide corporate strategy.
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