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Which ABC? Accounting based on causality rather than activity-based costing

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  • Lebas, Michel

Abstract

When it was first introduced ABC stood for Activity-Based Costing. It originally meant Product Full Cost calculated on the basis of an allocation of indirect costs according to `activities', i.e. what people actually do, also referred to as `processes'. In this article the author suggests that the three letters ABC be used to refer to an accounting approach aimed more at understanding causality and giving decision-makers the possibility to manage costs at the root, rather than limiting it to a method of product cost calculation. This means that ABC should rather be the acronym for Accounting Based on Causality1.

Suggested Citation

  • Lebas, Michel, 1999. "Which ABC? Accounting based on causality rather than activity-based costing," European Management Journal, Elsevier, vol. 17(5), pages 501-511, October.
    • Handle: RePEc:eee:eurman:v:17:y:1999:i:5:p:501-511
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    Cited by:

    1. Grégory Wegmann, 2017. "A typology of cost accounting practices based on activity - based costing - a strategic cost management approach and a case study," Post-Print hal-01858953, HAL.
    2. Grégory Wegmann, 2011. "Activity-based Management in France: A focus on the information systems department of a bank," Post-Print hal-00584770, HAL.
    3. Grégory Wegmann, 2009. "Les évolutions de la comptabilité de gestion - Essai de positionnement par rapport à la méthode ABC et étude de cas," Post-Print halshs-00456216, HAL.
    4. Gregory Wegmann & Stephen Nozile, 2008. "The activity-based costing method developments: state-of-the art and case study," Working Papers CREGO 1080903, Université de Bourgogne - CREGO EA7317 Centre de recherches en gestion des organisations.
    5. Grégory Wegmann, 2011. "Le déploiement d'un pilotage stratégique des coûts dans les services informatiques de deux groupes internationaux : perspective instrumentale et analyse comparative," Post-Print hal-00624488, HAL.

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