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Activity-based cost management for design and development stage

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  • Ben-Arieh, David
  • Qian, Li

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  • 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.
    • Handle: RePEc:eee:proeco:v:83:y:2003:i:2:p:169-183
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    References listed on IDEAS

    as
    1. Ong, N. S., 1995. "Manufacturing cost estimation for PCB assembly: An activity-based approach," International Journal of Production Economics, Elsevier, vol. 38(2-3), pages 159-172, March.
    2. Gunasekaran, A. & Sarhadi, M., 1998. "Implementation of activity-based costing in manufacturing," International Journal of Production Economics, Elsevier, vol. 56(1), pages 231-242, September.
    3. Ang, C. L. & Luo, M. & Gay, R. K. L., 1994. "Development of a knowledge-based manufacturing modelling system based on IDEFO for the metal-cutting industry," International Journal of Production Economics, Elsevier, vol. 34(3), pages 267-281, June.
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    Citations

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    Cited by:

    1. Thyssen, Jesper & Israelsen, Poul & Jorgensen, Brian, 2006. "Activity-based costing as a method for assessing the economics of modularization--A case study and beyond," International Journal of Production Economics, Elsevier, vol. 103(1), pages 252-270, September.
    2. Chou, Jui-Sheng & Tai, Yian & Chang, Lian-Ji, 2010. "Predicting the development cost of TFT-LCD manufacturing equipment with artificial intelligence models," International Journal of Production Economics, Elsevier, vol. 128(1), pages 339-350, November.
    3. Fabio Magnacca & Riccardo Giannetti, 2024. "Management accounting and new product development: a systematic literature review and future research directions," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(2), pages 651-685, June.
    4. 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.
    5. 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.
    6. Emmanouil Tziolas & Stefanos Ispikoudis & Konstantinos Mantzanas & Dimitrios Koutsoulis & Anastasia Pantera, 2022. "Economic and Environmental Assessment of Olive Agroforestry Practices in Northern Greece," Agriculture, MDPI, vol. 12(6), pages 1-15, June.
    7. Qian, Li & Ben-Arieh, David, 2008. "Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts," International Journal of Production Economics, Elsevier, vol. 113(2), pages 805-818, June.
    8. Schulze, Manuel & Seuring, Stefan & Ewering, Christian, 2012. "Applying activity-based costing in a supply chain environment," International Journal of Production Economics, Elsevier, vol. 135(2), pages 716-725.
    9. Filomena, Tiago Pascoal & Neto, Francisco Jos Kliemann & Duffey, Michael Robert, 2009. "Target costing operationalization during product development: Model and application," International Journal of Production Economics, Elsevier, vol. 118(2), pages 398-409, April.
    10. 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.
    11. Herwig Winkler & Michael Slamanig, 2008. "Konzeption eines aktivitätsorientierten Instruments zur Anlaufkostenplanung," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(1), pages 85-106, May.
    12. Baykasoglu, Adil & Kaplanoglu, Vahit, 2008. "Application of activity-based costing to a land transportation company: A case study," International Journal of Production Economics, Elsevier, vol. 116(2), pages 308-324, December.
    13. Maria-Victòria Sánchez-Rebull & Angels Niñerola & Ana-Beatriz Hernández-Lara, 2023. "After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review," SAGE Open, , vol. 13(2), pages 21582440231, June.
    14. Duffner, Fabian & Mauler, Lukas & Wentker, Marc & Leker, Jens & Winter, Martin, 2021. "Large-scale automotive battery cell manufacturing: Analyzing strategic and operational effects on manufacturing costs," International Journal of Production Economics, Elsevier, vol. 232(C).
    15. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    16. Ahmadi, Sadra & Yeh, Chung-Hsing & Martin, Rodney & Papageorgiou, Elpiniki, 2015. "Optimizing ERP readiness improvements under budgetary constraints," International Journal of Production Economics, Elsevier, vol. 161(C), pages 105-115.
    17. Riccardo Giannetti & Alessandro Marelli, 2016. "Il ruolo degli strumenti di cost management nello sviluppo di nuovi prodotti sostenibili," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2016(2), pages 33-68.
    18. Moisello Anna Maria, 2012. "Cost Measurement And Cost Management In Target Costing," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 533-547, July.
    19. H'mida, Fehmi & Martin, Patrick & Vernadat, Francois, 2006. "Cost estimation in mechanical production: The Cost Entity approach applied to integrated product engineering," International Journal of Production Economics, Elsevier, vol. 103(1), pages 17-35, September.
    20. Askarany, Davood & Yazdifar, Hassan, 2012. "An investigation into the mixed reported adoption rates for ABC: Evidence from Australia, New Zealand and the UK," International Journal of Production Economics, Elsevier, vol. 135(1), pages 430-439.

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