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Excerpt from On the Connections Between Activity Based Costing Models and Optimization Models for Decision Support
In manufacturing firms, traditional accounting methods determine unit product costs from allocations of functional categories that have little to do with the firms' value adding activities. Activity-based costing (abc) methods seek instead to identify cost drivers and relationships that more accurately describe how costs of manufacturing activities are incurred (kaplan Cooper Some costs may vary directly with the volume of a cost driver, whereas others may not vary with volume, or may vary in a non-linear or non-smooth manner.
For example, direct labor costs may be accurately described as a linear function of direct labor hours as the cost driver. By contrast, indirect plant overhead costs may be accurately described as the sum of a lumpy (fixed) cost term and a variable cost term based on the number of employees working at the plant who are not directly involved in production.
Although we will focus on manufacturing applications in this paper, ABC methods are also pertinent to service organizations and service functions within manufacturing firms (see Chapter 7 in Cooper and Kaplan Banker and Johnston [1993] report on an extensive analysis of cost drivers and cost relationships for U. S. Airline companies. Lewis [1991] discusses the development of ABC models to describe marketing costs in manufacturing firms.
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- EditoreForgotten Books
- Data di pubblicazione2019
- ISBN 10 1334296898
- ISBN 13 9781334296895
- RilegaturaCopertina flessibile
- LinguaInglese
- Numero di pagine56
- Contatto del produttorenon disponibile
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On the Connections Between Activity Based Costing Models and Optimization Models for Decision Support Classic Reprint
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On the Connections Between Activity Based Costing Models and Optimization Models for Decision Support Classic Reprint
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PAP. Condizione: New. New Book. Shipped from UK. Established seller since 2000. Codice articolo LW-9781334296895
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On the Connections Between Activity Based Costing Models and Optimization
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Paperback. Condizione: New. Print on Demand. This scholarly book analyzes connections between Activity Based Costing (ABC) models and Optimization models with a focus on their utility in decision-making support. It begins with a practical example, then discusses the similarities and differences between the two types of models and their corresponding computer systems. Lastly, it reviews the organizational adaptation and acceptance of such frameworks within firms with a focus on identified barriers to implementation. The book positions ABC and Optimization models within the context of the broader shift in management accounting, propelled by information technology, that occurred in the 1960s. The author suggests that the conceptual and practical affinity of the two disciplines has, to-date, been largely overlooked despite a growing interest in optimizing business processes by cross-functional integration. Thematic depth is provided through a nuanced discussion of the role of ABC and optimization models in extending the capabilities of decision-makers. The author argues that optimization models offer deeper analytical insights compared to ABC models, particularly in terms of the optimal allocation of resources based on cost, revenue, and resource dynamics. The author further points out that combining these approaches into integrated systems can provide a more comprehensive view of a company's operations, thus strengthening decision-making throughout the organization. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Codice articolo 9781334296895_0
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