Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Waeytens, Dominique & Bruggeman, Werner, 1994. "Barriers to successful implementation of ABC for continuous improvement: A case study," International Journal of Production Economics, Elsevier, vol. 36(1), pages 39-52, August.
- Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 309-337, January.
- Robert H. Hayes & Kim B. Clark, 1985. "Explaining Observed Productivity Differentials Between Plants: Implications for Operations Research," Interfaces, INFORMS, vol. 15(6), pages 3-14, December.
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.- Banker, Rajiv D. & Potter, Gordon & Schroeder, Roger G., 1995. "An empirical analysis of manufacturing overhead cost drivers," Journal of Accounting and Economics, Elsevier, vol. 19(1), pages 115-137, February.
- Josep Maria Argiles Bosch & Josep Garcia Blandon, 2005. "Driver costs in small firms: empirical analysis for farms," Working Papers in Economics 140, Universitat de Barcelona. Espai de Recerca en Economia.
- Véronique Nabelsi & Véronique Plouffe, 2019. "Breast cancer treatment pathway improvement using time‐driven activity‐based costing," International Journal of Health Planning and Management, Wiley Blackwell, vol. 34(4), pages 1736-1746, October.
- 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.
- Hamblin, David & Iyer, Arun, 1996. "What difference does your industry make?," International Journal of Production Economics, Elsevier, vol. 43(2-3), pages 155-174, June.
- Trond Bjørnenak & Falconer Mitchell, 2002. "The development of activity-based costing journal literature, 1987-2000," European Accounting Review, Taylor & Francis Journals, vol. 11(3), pages 481-508.
- Chang, Hsi-Hui, 1998. "Determinants of Hospital Efficiency: the Case of Central Government-owned Hospitals in Taiwan," Omega, Elsevier, vol. 26(2), pages 307-317, April.
- Shapiro, Jeremy F., 1939-, 1998. "On the connections among activity-based costing, mathematical programming models for analyzing strategic decisions, and the resource based view of the firm," Working papers WP 4018-98., Massachusetts Institute of Technology (MIT), Sloan School of Management.
- John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
- Marshall L. Fisher & Christopher D. Ittner, 1999. "The Impact of Product Variety on Automobile Assembly Operations: Empirical Evidence and Simulation Analysis," Management Science, INFORMS, vol. 45(6), pages 771-786, June.
- Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
- Ajay Kalra & Shibo Li, 2008. "Signaling Quality Through Specialization," Marketing Science, INFORMS, vol. 27(2), pages 168-184, 03-04.
- William S. Lovejoy & Kannan Sethuraman, 2000. "Congestion and Complexity Costs in a Plant with Fixed Resources that Strives to Make Schedule," Manufacturing & Service Operations Management, INFORMS, vol. 2(3), pages 221-239, February.
- Thyssen, Jesper & Israelsen, Poul & Jørgensen, Brian, 2005. "Activity Based Costing as a method for assessing the economics of modularization - a case study and beyond," Management Accounting Research Group Working Papers M-2005-04, University of Aarhus, Aarhus School of Business, Department of Business Studies.
- Merle Ederhof & Venky Nagar & Madhav Rajan, 2017. "An Empirical Analysis of Capacity Costs," Working Papers 17-26, Center for Economic Studies, U.S. Census Bureau.
- Taylor Randall & Karl Ulrich, 2001. "Product Variety, Supply Chain Structure, and Firm Performance: Analysis of the U.S. Bicycle Industry," Management Science, INFORMS, vol. 47(12), pages 1588-1604, December.
- 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.
- Toft-Kehler, Rasmus & Wennberg, Karl & Kim, Phillip H., 2014.
"Practice makes perfect: Entrepreneurial-experience curves and venture performance,"
Journal of Business Venturing, Elsevier, vol. 29(4), pages 453-470.
- Toft-Kehler, Rasmus & Wennberg, Karl & Kim, Phillip, 2013. "Practice Makes Perfect: Entrepreneurial-Experience Curves and Venture Performance," Ratio Working Papers 210, The Ratio Institute.
- Sanjay Kallapur & Leslie Eldenburg, 2005. "Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals," Journal of Accounting Research, Wiley Blackwell, vol. 43(5), pages 735-752, December.
- V.G. Narayanan & Ratna G. Sarkar, 2002. "The Impact of Activity‐Based Costing on Managerial Decisions at Insteel Industries—A Field Study," Journal of Economics & Management Strategy, Wiley Blackwell, vol. 11(2), pages 257-288, June.
More about this item
JEL classification:
- L66 - Industrial Organization - - Industry Studies: Manufacturing - - - Food; Beverages; Cosmetics; Tobacco
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
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:vua:wpaper:1997-46. 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: R. Dam (email available below). General contact details of provider: https://edirc.repec.org/data/fewvunl.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.