A Simplified Activity-Based Costing Approach for SMEs: The Case Study of an Italian Small Road Company
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Karel HavlÃÄ ek & Eleftherios Thalassinos & Liliana Berezkinova, 2013. "Innovation Management and Controlling in SMEs," European Research Studies Journal, European Research Studies Journal, vol. 0(4), pages 57-70.
- Taha Ahmadzadeh & Hossien Etemadi & Ahmed Pifeh, 2011. "Exploration of Factors Influencing on Choice the Activity-Based Costing System in Iranian Organizations," International Journal of Business Administration, International Journal of Business Administration, Sciedu Press, vol. 2(1), pages 61-70, February.
- Gosselin, Maurice, 1997. "The effect of strategy and organizational structure on the adoption and implementation of activity-based costing," Accounting, Organizations and Society, Elsevier, vol. 22(2), pages 105-122, February.
- Baykasoglu, Adil & Kaplanoglu, Vahit, 2008. "Application of activity-based costing to a land transportation company: A case study," International Journal of Production Economics, Elsevier, vol. 116(2), pages 308-324, December.
- Harris, Irina & Wang, Yingli & Wang, Haiyang, 2015. "ICT in multimodal transport and technological trends: Unleashing potential for the future," International Journal of Production Economics, Elsevier, vol. 159(C), pages 88-103.
- Paul Attewell, 1992. "Technology Diffusion and Organizational Learning: The Case of Business Computing," Organization Science, INFORMS, vol. 3(1), pages 1-19, February.
- repec:ers:journl:v:xvi:y:2013:i:sisme:p:57-70 is not listed on IDEAS
- Simon Grima & Gani Asllani & Jonathan Spiteri & Nikson Daka, 2019. "The Cost and Information Management Effect in SMEs: An Empirical Analysis," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 360-369.
- Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
- I Themido & A Arantes & C Fernandes & A P Guedes, 2000. "Logistic costs case study—an ABC approach," Journal of the Operational Research Society, Palgrave Macmillan;The OR Society, vol. 51(10), pages 1148-1157, October.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.
- Burritt, Roger & Schaltegger, Stefan, 2014. "Accounting towards sustainability in production and supply chains," The British Accounting Review, Elsevier, vol. 46(4), pages 327-343.
- Abedalqader Rbaba’h, 2013. "The influence of Company Characteristics Factors to Activity Based Costing System Implementation," Journal of Education and Vocational Research, AMH International, vol. 4(2), pages 36-46.
- Hadid, Wael & Hamdan, Mohammed, 2022. "Firm size and cost system sophistication: The role of firm age," The British Accounting Review, Elsevier, vol. 54(2).
- Alcouffe, Simon & Galy, Nadine & Gaté, Loïc, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'activity-based costing [A meta-analysis of the literature on the determinants of the adoption of activity-base," MPRA Paper 73381, University Library of Munich, Germany.
- Simon Alcouffe & Jonathan Maurice & Nadine Galy & Loïc Gate, 2019. "Is the limited diffusion of management accounting innovations really a paradox? A meta-analysis of the relationship between product diversity and the adoption of Activity-Based Costing [La faible d," Post-Print hal-02124677, HAL.
- Simon Alcouffe & Nadine Galy & Loïc Gaté, 2016. "Une méta-analyse qualitative de la littérature sur les déterminants de l'adoption de l'Activity-Based Costing (méthode ABC)," Post-Print hal-01900677, HAL.
- Wouters, Marc & Stecher, Julia, 2017. "Development of real-time product cost measurement: A case study in a medium-sized manufacturing company," International Journal of Production Economics, Elsevier, vol. 183(PA), pages 235-244.
- Dejan Ravselj & Aleksander Aristovnik, 2020. "The Relationship between Tax-Related Administrative Barriers and SMEs Characteristics: Evidence from Slovenia," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 381-388.
- Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
- Haijun Bao & Xiaoting Zhu & Yingying Cen & Yi Peng & Jibin Xue, 2018. "Effects of Social Network on Human Capital of Land-Lost Farmers: A Study in Zhejiang Province," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 137(1), pages 167-187, May.
- Vladimir Yuryevich Morozov & Yulia Vladimirovna Murashova & Tatyana Nikolaevna Lustina & Aleksandra Georgiyevna Panova & Veronika Andreevna Danilova, 2017. "Formation of Human Resource Management System in Organizations," European Research Studies Journal, European Research Studies Journal, vol. 0(2A), pages 408-421.
- Harborne, Paul & Hendry, Chris, 2009. "Pathways to commercial wind power in the US, Europe and Japan: The role of demonstration projects and field trials in the innovation process," Energy Policy, Elsevier, vol. 37(9), pages 3580-3595, September.
- Olivier de La Villarmois & Yves Levant, 2007.
"Le Time-Driven ABC:la simplification de l’évaluation des coûts par le recours aux équivalents–un essai de positionnement,"
Revue Finance Contrôle Stratégie, revues.org, vol. 10(1), pages 149-182, March.
- O. de La Villarmois & Y. Levant, 2007. "Le Time-Driven ABC : la simplification de l'évaluation des coûts par le recours aux équivalents. Un essai de positionnement," Post-Print hal-00228802, HAL.
- Ray Qing Cao & Dara G. Schniederjans & Vicky Ching Gu, 2021. "Stakeholder sentiment in service supply chains: big data meets agenda-setting theory," Service Business, Springer;Pan-Pacific Business Association, vol. 15(1), pages 151-175, March.
- Christopher J. Blackburn & Mallory E. Flowers & Daniel C. Matisoff & Juan Moreno‐Cruz, 2020. "Do Pilot and Demonstration Projects Work? Evidence from a Green Building Program," Journal of Policy Analysis and Management, John Wiley & Sons, Ltd., vol. 39(4), pages 1100-1132, September.
- Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
- Christopher F Baum & Hans Lööf & Pardis Nabavi, 2019.
"Innovation strategies, external knowledge and productivity growth,"
Industry and Innovation, Taylor & Francis Journals, vol. 26(3), pages 348-367, March.
- Christopher F Baum & Hans Lööf & Pardis Nabavi, 2015. "Innovation Strategies, External Knowledge and Productivity Growth," Boston College Working Papers in Economics 885, Boston College Department of Economics, revised 06 Dec 2017.
- Baum, Christopher F & Lööf, Hans & Nabavi, Pardis, 2017. "Innovation Strategies, External Knowledge And Productivity Growth," Working Paper Series in Economics and Institutions of Innovation 464, Royal Institute of Technology, CESIS - Centre of Excellence for Science and Innovation Studies, revised 16 Apr 2018.
- Kabinlapat, Panravee & Sutthachai, Siriluck, 2016. "An application of activity-based costing in the chicken processing industry: a case of joint products," International Food and Agribusiness Management Review, International Food and Agribusiness Management Association, vol. 20(1), January.
- Fındık, Derya & Tansel, Aysit, 2013.
"Resources on the stage: a firm level analysis of the ict adoption in Turkey,"
MPRA Paper
65956, University Library of Munich, Germany, revised 05 Aug 2014.
- Derya Findik & Aysit Tansel, 2015. "Resources on the Stage: A Firm Level Analysis of the ICT Adoption in Turkey," Koç University-TUSIAD Economic Research Forum Working Papers 1513, Koc University-TUSIAD Economic Research Forum.
- Findik, Derya & Tansel, Aysit, 2015. "Resources on the Stage: A Firm Level Analysis of the ICT Adoption in Turkey," IZA Discussion Papers 9263, Institute of Labor Economics (IZA).
- Derya Findik & Aysit Tansel, 2015. "Resources on the Stage: A Firm Level Analysis of the ICT Adoption in Turkey," ERC Working Papers 1507, ERC - Economic Research Center, Middle East Technical University, revised Aug 2015.
More about this item
Keywords
Activity-based costing; collaboration; SMEs; transportation.;All these keywords.
JEL classification:
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
- L91 - Industrial Organization - - Industry Studies: Transportation and Utilities - - - Transportation: General
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ers:journl:v:xxiii:y:2020:i:1:p:198-214. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Marios Agiomavritis (email available below). General contact details of provider: https://ersj.eu/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.