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A Typology of Cost Accounting Practices based on Activity-based Costing - A Strategic Cost Management Approach

Author

Listed:
  • Grégory Wegmann

    (CREGO - Centre de Recherche en Gestion des Organisations (EA 7317) - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UB - Université de Bourgogne - UBFC - Université Bourgogne Franche-Comté [COMUE] - UFC - Université de Franche-Comté - UBFC - Université Bourgogne Franche-Comté [COMUE])

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.

Suggested Citation

  • Grégory Wegmann, 2019. "A Typology of Cost Accounting Practices based on Activity-based Costing - A Strategic Cost Management Approach," Post-Print hal-02446738, HAL.
    • Handle: RePEc:hal:journl:hal-02446738
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    Cited by:

    1. Agus Joko Pramono & Suwarno & Firdaus Amyar & Renny Friska, 2023. "Exploring Technology Acceptance in Management Accounting Tools’ Adoption in Public Sector Accounting: A Sustainability Perspective for Organizations," Sustainability, MDPI, vol. 15(21), pages 1-17, October.
    2. Pedro Borges & Maria do Céu Alves & Rui Silva, 2024. "The Activity-Based Costing System Applied in Higher Education Institutions: A Systematic Review and Mapping of the Literature," Businesses, MDPI, vol. 4(1), pages 1-21, January.

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