IDEAS home Printed from https://ideas.repec.org/a/wut/journl/v2y2006p63-71.html
   My bibliography  Save this article

The use of time consecrated to the realization of individual activities as a parameter to allocate resources cost to activities in Activity Based Costing

Author

Listed:
  • Michał Kowalski
  • Dorota Kuchta

Abstract

W artykule przedstawiono możliwości wykorzystania czasu pracy poświęcanego na realizację poszczególnych działań jako parametru do rozliczania kosztów zasobów na działania w rachunku kosztów działań. Autorzy przedstawili konstrukcję nośnika kosztów zasobów, który proponują wykorzystać do rozliczania kosztów zasobów kłopotliwych do rozliczenia na działania, szczególnie w sytuacji gdy pozyskanie innych nośników jest trudne lub kosztowne. Zaprezentowano przykład wykorzystania proponowanego nośnika podczas implementacji rachunku kosztów działań w przedsiębiorstwie handlowym. W opracowaniu zwrócono uwagę na zależności między kosztem budowy, utrzymania i pozyskania informacji do modelu ABC a rzetelnością uzyskiwanych wyników kalkulacji.

Suggested Citation

  • Michał Kowalski & Dorota Kuchta, 2006. "The use of time consecrated to the realization of individual activities as a parameter to allocate resources cost to activities in Activity Based Costing," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 16(2), pages 63-71.
    • Handle: RePEc:wut:journl:v:2:y:2006:p:63-71
    as

    Download full text from publisher

    File URL: https://ord.pwr.edu.pl/assets/papers_archive/56%20-%20published.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
    Full references (including those not matched with items on IDEAS)

    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.
    1. Pike, Richard H. & Tayles, Mike E. & Mansor, Nur Naha Abu, 2011. "Activity-based costing user satisfaction and type of system: A research note," The British Accounting Review, Elsevier, vol. 43(1), pages 65-72.
    2. Simon Alcouffe & Pierre Mévellec, 2012. "Analyse de la littérature sur l'ABC et proposition d'une taxinomie," Post-Print hal-00936600, HAL.
    3. Tunes, Torgrim & Nyrud, Anders Q. & Eikenes, Birger, 8. "Cost and performance management in the sawmilling industry," Scandinavian Forest Economics: Proceedings of the Biennial Meeting of the Scandinavian Society of Forest Economics, Scandinavian Society of Forest Economics, issue 41, May.
    4. 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.
    5. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2008. "An exploration of the factors affecting the diffusion of advanced costing techniques: a comparative analysis of two surveys (1996-2005)," Working Papers 200801, Scuola Superiore Sant'Anna of Pisa, Istituto di Management.
    6. Schoute, Martijn, 2011. "The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption," The British Accounting Review, Elsevier, vol. 43(2), pages 120-134.
    7. Eva Labro, 2015. "Using simulation methods in accounting research," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 26(2), pages 99-104, August.
    8. Ben Hamadi, Z. & Bonache, A.B. & Chapellier, Ph. & Mohammed, A., 2011. "Cultural contingency on the antecedents of the complexity of management accounting systems: Evidence from a meta-analysis of individual data," MPRA Paper 30268, University Library of Munich, Germany.
    9. Cinquini, Lino & Collini, Paolo & Marelli, Alessandro & Tenucci, Andrea, 2008. "An exploration of the factors affecting the diffusion of Advanced Costing techniques: a comparative analysis of two surveys (1996-2005)," MPRA Paper 10911, University Library of Munich, Germany.
    10. Hadid, Wael & Hamdan, Mohammed, 2022. "Firm size and cost system sophistication: The role of firm age," The British Accounting Review, Elsevier, vol. 54(2).
    11. Drury, Colin & Tayles, Mike, 2006. "Profitability analysis in UK organizations: An exploratory study," The British Accounting Review, Elsevier, vol. 38(4), pages 405-425.
    12. Lino Cinquini & Paolo Collini & Alessandro Marelli & Andrea Tenucci, 2015. "Change in the relevance of cost information and costing systems: evidence from two Italian surveys," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 557-587, August.
    13. Schoute, Martijn, 2009. "The relationship between cost system complexity, purposes of use, and cost system effectiveness," The British Accounting Review, Elsevier, vol. 41(4), pages 208-226.
    14. Evdokia I. Tsifora & Prodromos D. Chatzoglou, 2016. "Exploring the effects of firm and product characteristics on cost system’s features," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 93-116.
    15. Lucas, Michael & Rafferty, James, 2008. "Cost analysis for pricing: Exploring the gap between theory and practice," The British Accounting Review, Elsevier, vol. 40(2), pages 148-160.
    16. 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.
    17. Weetman, Pauline, 2006. "Discovering the ‘international’ in accounting and finance," The British Accounting Review, Elsevier, vol. 38(4), pages 351-370.
    18. Al-Sayed, Mahmoud & Dugdale, David, 2016. "Activity-based innovations in the UK manufacturing sector: Extent, adoption process patterns and contingency factors," The British Accounting Review, Elsevier, vol. 48(1), pages 38-58.
    19. Ax, Christian & Greve, Jan & Nilsson, Ulf, 2008. "The impact of competition and uncertainty on the adoption of target costing," International Journal of Production Economics, Elsevier, vol. 115(1), pages 92-103, September.
    20. Ramji Balakrishnan & Stephen Hansen & Eva Labro, 2011. "Evaluating Heuristics Used When Designing Product Costing Systems," Management Science, INFORMS, vol. 57(3), pages 520-541, March.

    Corrections

    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:wut:journl:v:2:y:2006:p:63-71. 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: Adam Kasperski (email available below). General contact details of provider: https://edirc.repec.org/data/iopwrpl.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.