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The activity-based costing method developments: state-of-the art and case study

  • Grégory Wegmann

    ()

    (LEG - Laboratoire d'Economie et de Gestion - CNRS : UMR5118 - Université de Bourgogne)

  • Nozile Stephen

    (Cetelem - BNP)

This paper analyses the management accounting applications which try to improve the Activity-based Costing method. In the first part, we describe them using the Strategic Management Accounting stream. Then, we present the main features of these applications. In the second part, we examine in details two of these features: The widening of the analysis perimeter and the relevant level of details to analyse the costs. Then, we analyse several proposals: Customer Profitability Analysis (CPA), Interorganizational Cost Management (IOCM), Resource Consumption Accounting (RCA) and Time-driven ABC (TDABC). Finally, we describe an experience observed in the IT supply European division of an international group. This group experiments what we call at the end a supply chain ABC tool to manage its interorganizational relations.

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Paper provided by HAL in its series Post-Print with number halshs-00482137.

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Date of creation: Jan 2009
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Publication status: Published, The IUP Journal of Accounting Research and Audit Practices, 2009, 8, 1, 7-22
Handle: RePEc:hal:journl:halshs-00482137
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00482137/en/
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  1. Bromwich, Michael, 1990. "The case for strategic management accounting: The role of accounting information for strategy in competitive markets," Accounting, Organizations and Society, Elsevier, vol. 15(1-2), pages 27-46.
  2. 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.
  3. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
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