Advanced Search
MyIDEAS: Login

Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies

Contents:

Author Info

  • Groot, Tom L. C. M.

    (Vrije Universiteit Amsterdam, Faculteit der Economische Wetenschappen en Econometrie (Free University Amsterdam, Faculty of Economics Sciences, Business Administration and Economitrics)

Registered author(s):

    Abstract

    This study focuses on the experiences of ABC users and non-ABC users within the food and beverage industry in the Netherlands and in the US. Unlike other surveys we chose to study a specific sector, expecting to find more similarities between companies in terms of market and technological aspects. Both aspects give reason to expect that product costing is increasingly important. The food and beverage market is strongly competitive: large retail organizations stimulate price competition and frequent on time delivery, while consumers demand a larger array of differentiated products. Production technology provides food producers the means to offer a wider array of products and packing alternatives. This in turn leads to more complex production and distribution systems. Complexity of production and logistic systems, combined with a large number of differentiated products are considered suitable situations for the application of Activity-Based Costing. A US survey of 96 food producing companies and a Dutch survey of 117 food producing companies provide information on the use of ABC in the food sector, on the organizational and production related characteristics of ABC using food companies and on experiences with designing and implementing ABC systems. Given the specifics of the food sector, we try to draw some conclusions on the reasons behind successful or unsuccessful adoption of ABC. The availability of similar statistics from US and Dutch food companies also provides the opportunity to see if national circumstances have their influence on the acceptance of ABC, the process of ABC implementation and the use of ABC information.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: ftp://zappa.ubvu.vu.nl/19970046.pdf
    Download Restriction: no

    Bibliographic Info

    Paper provided by VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics in its series Serie Research Memoranda with number 0046.

    as in new window
    Length:
    Date of creation: 1997
    Date of revision:
    Handle: RePEc:dgr:vuarem:1997-46

    Contact details of provider:
    Web page: http://www.feweb.vu.nl

    Related research

    Keywords:

    Find related papers by JEL classification:

    This paper has been announced in the following NEP Reports:

    References

    No references listed on IDEAS
    You can help add them by filling out this form.

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:dgr:vuarem:1997-46. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (R. Dam).

    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 references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link 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 profile, as there may be some citations waiting for confirmation.

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