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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 - UB - Université de Bourgogne - CNRS - Centre National de la Recherche Scientifique)

  • 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.

Suggested Citation

  • Grégory Wegmann & Nozile Stephen, 2009. "The activity-based costing method developments: state-of-the art and case study," Post-Print halshs-00482137, HAL.
  • Handle: RePEc:hal:journl:halshs-00482137
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    References listed on IDEAS

    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. Cooper, Robin & Slagmulder, Regine, 2004. "Interorganizational cost management and relational context," Accounting, Organizations and Society, Elsevier, vol. 29(1), pages 1-26, January.
    3. 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.
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    Cited by:

    1. Ercument Okutmus, 2015. "Resource Consumption Accounting with Cost Dimension and an Application in a Glass Factory," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 5(1), pages 46-57, January.

    More about this item


    Case study; Activity-based Costing; Strategic Management Accounting; Time-driven ABC; Case study.;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General


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