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Using ABC costing method with in a KPI- based framework to a Lean transformation of a Greek Public Company

Author

Listed:
  • Angelopoulos, Michail
  • Pollalis, Yannis

Abstract

This research paper deals with the investigation, whether from the results of the implementation of the ABC costing method to a public company, a suitable KPI framework can be created so that it functions as a useful tool which will contribute to the company‟s transition to a lean function. The subject of accurate measurement cost for the transition of a traditional Public Company to a lean Company has received little attention within management costing, since little empirical research has been performed on this subject. It seems that the reluctance to change an entrenched traditional costing system is fed by a lack of empirical evidence of the value the change may bring (Fullerton and Kennedy 2009). The aim of the study is thus to contribute to the overall knowledge on Lean thinking.

Suggested Citation

  • Angelopoulos, Michail & Pollalis, Yannis, 2017. "Using ABC costing method with in a KPI- based framework to a Lean transformation of a Greek Public Company," MPRA Paper 79483, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:79483
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    File URL: https://mpra.ub.uni-muenchen.de/79483/1/MPRA_paper_79483.pdf
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    References listed on IDEAS

    as
    1. Angelopoulos, Michail & Pollalis, Yannis, 2017. "Activity Based Costing (ABC) as a tool for Lean Transformation: The Case of the Greek Power Public Corporation (PPC)," MPRA Paper 78848, University Library of Munich, Germany.
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      More about this item

      Keywords

      ABC; KPIs; costing systems; performance metrics;
      All these keywords.

      JEL classification:

      • L00 - Industrial Organization - - General - - - General
      • L11 - Industrial Organization - - Market Structure, Firm Strategy, and Market Performance - - - Production, Pricing, and Market Structure; Size Distribution of Firms
      • L25 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Performance
      • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management

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