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Activity Based Costing as a method for assessing the economics of modularization - a case study and beyond

Author

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  • Thyssen, Jesper

    (Center for Industrial Production)

  • Israelsen, Poul

    (University of Aalborg)

  • Jørgensen, Brian

    (Department of Business Studies, Aarhus School of Business)

Abstract

No abstract is available for this item.

Suggested Citation

  • 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.
    • Handle: RePEc:hhb:aarbma:2005-004
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    References listed on IDEAS

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    1. V. Krishnan & Saurabh Gupta, 2001. "Appropriateness and Impact of Platform-Based Product Development," Management Science, INFORMS, vol. 47(1), pages 52-68, January.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. Ulrich W. Thonemann & Margaret L. Brandeau, 2000. "Optimal Commonality in Component Design," Operations Research, INFORMS, vol. 48(1), pages 1-19, February.
    11. 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.
    12. David A. Collier, 1982. "Aggregate Safety Stock Levels and Component Part Commonality," Management Science, INFORMS, vol. 28(11), pages 1296-1303, November.
    13. Hau L. Lee & Christopher S. Tang, 1997. "Modelling the Costs and Benefits of Delayed Product Differentiation," Management Science, INFORMS, vol. 43(1), pages 40-53, January.
    14. Foster, George & Gupta, Mahendra, 1990. "Manufacturing overhead cost driver analysis," Journal of Accounting and Economics, Elsevier, vol. 12(1-3), pages 309-337, January.
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    Cited by:

    1. Holm, Claus & Schøler, Finn & Lønne, Henrik & Maingot, Michael, 2009. "A Study of the Adoption and Implementation of International Financial Reporting Standards in the Two EU Countries of Denmark and Ireland and New Zealand, a Non EU Country," Accounting Research Center Working Papers A-2009-01, University of Aarhus, Aarhus School of Business, Department of Business Studies.
    2. Brun, Alessandro & Capra, Eugenio & Miragliotta, Giovanni, 2009. "VRP revisited: The impact of behavioural costs in balancing standardisation and variety," International Journal of Production Economics, Elsevier, vol. 117(1), pages 16-29, January.

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