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Activity-based costing as a method for assessing the economics of modularization--A case study and beyond

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  • Thyssen, Jesper
  • Israelsen, Poul
  • Jorgensen, Brian

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  • Thyssen, Jesper & Israelsen, Poul & Jorgensen, Brian, 2006. "Activity-based costing as a method for assessing the economics of modularization--A case study and beyond," International Journal of Production Economics, Elsevier, vol. 103(1), pages 252-270, September.
    • Handle: RePEc:eee:proeco:v:103:y:2006:i:1:p:252-270
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    2. Perera, H. S. C. & Nagarur, Nagen & Tabucanon, Mario T., 1999. "Component part standardization: A way to reduce the life-cycle costs of products," International Journal of Production Economics, Elsevier, vol. 60(1), pages 109-116, April.
    3. Ben-Arieh, David & Qian, Li, 2003. "Activity-based cost management for design and development stage," International Journal of Production Economics, Elsevier, vol. 83(2), pages 169-183, February.
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    6. Nepal, Bimal & Monplaisir, Leslie & Singh, Nanua, 2005. "Integrated fuzzy logic-based model for product modularization during concept development phase," International Journal of Production Economics, Elsevier, vol. 96(2), pages 157-174, May.
    7. Homburg, Carsten, 2005. "Using relative profits as an alternative to activity-based costing," International Journal of Production Economics, Elsevier, vol. 95(3), pages 387-397, March.
    8. Kaplan, Robert S., 1986. "The role for empirical research in management accounting," Accounting, Organizations and Society, Elsevier, vol. 11(4-5), pages 429-452, July.
    9. Kevin Weng, Z., 1999. "Risk-pooling over demand uncertainty in the presence of product modularity," International Journal of Production Economics, Elsevier, vol. 62(1-2), pages 75-85, May.
    10. 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.
    11. Eva Labro, 2004. "The Cost Effects of Component Commonality: A Literature Review Through a Management-Accounting Lens," Manufacturing & Service Operations Management, INFORMS, vol. 6(4), pages 358-367, June.
    12. Ulrich W. Thonemann & Margaret L. Brandeau, 2000. "Optimal Commonality in Component Design," Operations Research, INFORMS, vol. 48(1), pages 1-19, February.
    13. Raghu Garud & Arun Kumaraswamy, 1993. "Changing competitive dynamics in network industries: An exploration of sun microsystems' open systems strategy," Strategic Management Journal, Wiley Blackwell, vol. 14(5), pages 351-369, July.
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    Cited by:

    1. Schulze, Manuel & Seuring, Stefan & Ewering, Christian, 2012. "Applying activity-based costing in a supply chain environment," International Journal of Production Economics, Elsevier, vol. 135(2), pages 716-725.
    2. 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.
    3. Israelsen, Poul & Jørgensen, Brian, 2011. "Decentralizing decision making in modularization strategies: Overcoming barriers from dysfunctional accounting systems," International Journal of Production Economics, Elsevier, vol. 131(2), pages 453-462, June.
    4. Brun, Alessandro & Zorzini, Marta, 2009. "Evaluation of product customization strategies through modularization and postponement," International Journal of Production Economics, Elsevier, vol. 120(1), pages 205-220, July.
    5. 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.
    6. 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.
    7. Piran, Fabio Antonio Sartori & Lacerda, Daniel Pacheco & Camargo, Luis Felipe Riehs & Viero, Carlos Frederico & Dresch, Aline & Cauchick-Miguel, Paulo Augusto, 2016. "Product modularization and effects on efficiency: An analysis of a bus manufacturer using data envelopment analysis (DEA)," International Journal of Production Economics, Elsevier, vol. 182(C), pages 1-13.
    8. Karl Schuhmacher & Michael Burkert, 2022. "Time Is Relative: How Framing of Time Estimation Affects the Accuracy of Cost Information," Management Science, INFORMS, vol. 68(7), pages 5493-5513, July.
    9. Navindran Davendralingam & Cesare Guariniello & Shashank Tamaskar & Daniel DeLaurentis & Mitchell Kerman, 2019. "Modularity research to guide MOSA implementation," The Journal of Defense Modeling and Simulation, , vol. 16(4), pages 389-401, October.
    10. Henning Skirde & Wolfgang Kersten & Meike Schröder, 2016. "Measuring the Cost Effects of Modular Product Architectures — A Conceptual Approach," International Journal of Innovation and Technology Management (IJITM), World Scientific Publishing Co. Pte. Ltd., vol. 13(04), pages 1-23, August.
    11. 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.
    12. Stadtherr, Frank & Wouters, Marc, 2021. "Extending target costing to include targets for R&D costs and production investments for a modular product portfolio—A case study," International Journal of Production Economics, Elsevier, vol. 231(C).

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