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Developing a Costing System for a Digital Technology Service Firm

In: Designing Cost Management Systems to Support Business Decision-Making

Author

Listed:
  • Cronjé Holtzhausen

    (North-West University)

  • Merwe Oberholzer

    (North-West University)

  • Danie Schutte

    (North-West University)

Abstract

Founded in 2015, the case study organisation is a fast-growing digital technology service firm. According to the CEO, current costing focuses on shorter-term growth objectives, with little thought on optimum decision-making support for longer-term resilience and sustainability. Within a systems theory context, this case study investigated the current traditional costing model and applied principles of action design research to identify and develop a more robust costing system. The aim is to improve cost allocation and provide data for better informed decision-making in an effort to maximise value and to attain the organisation’s resilience and sustainability goals. The study concluded that key aspects of time-driven activity-based costing could be implemented as an alternative to the current costing method by linking it with the ERP system.

Suggested Citation

  • Cronjé Holtzhausen & Merwe Oberholzer & Danie Schutte, 2021. "Developing a Costing System for a Digital Technology Service Firm," Springer Books, in: Pieter Buys (ed.), Designing Cost Management Systems to Support Business Decision-Making, chapter 0, pages 63-85, Springer.
    • Handle: RePEc:spr:sprchp:978-981-16-1751-5_4
    DOI: 10.1007/978-981-16-1751-5_4
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