How to cite this paper
Khodadadzadeh, T. (2015). A state-of-art review on activity-based costing.Accounting, 1(2), 89-94.
Refrences
Anderson, S. W. (2002). A framework for assessing cost management system changes: the case of activity-based costing implementation at General Motors, 1986-1993. Citable URI: http://hdl.handle.net/1721.1/1637 .
Babad, Y. M., & Balachandran, B. V. (1993). Cost driver optimization in activity-based costing. Accounting Review, 68(3), 563-575.
Beheshti, H. M. (2004). Gaining and sustaining competitive advantage with activity based cost management system. Industrial Management & Data Systems, 104(5), 377-383.
Ben-Arieh, D., & Qian, L. (2003). Activity-based cost management for design and development stage. International Journal of Production Economics, 83(2), 169-183.
Bras, B., & Emblemsvag, J. (1995, September). The use of activity-based costing, uncertainty and disassembly action charts in demanufacture cost assessments. In ASME Advances in Design Automation Conference, Sept (pp. 17-20).
Chan, Y. C. L. (1993). Improving hospital cost accounting with activity-based costing. Health Care Management Review, 18(1), 71-77.
Chenhall, R. H. (2004). The role of cognitive and affective conflict in early implementation of activity-based cost management. Behavioral Research in Accounting, 16(1), 19-44.
Cokins, G. (1996). Activity-based Cost Management: making it Work. Irwin.
Cokins, G. (2002). Activity-based cost management: an executive's guide (Vol. 10). John Wiley & Sons.
Cohen, M. D., Hawes, D. R., Hutchins, G. D., McPhee, W. D., LaMasters, M. B., & Fallon, R. P. (2000). Activity-Based Cost analysis: A method of analyzing the financial and operating performance of academic radiology departments. Radiology, 215(3), 708-716.
Cooper, R. (1990). Implementing an activity-based cost system. Journal of Cost Management, 4(1), 33-42.
Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing.Harvard Business Review, 69(3), 130-135.
Cooper, R. (1992). Implementing activity-based cost management: moving from analysis to action: implementation experiences at eight companies. Inst of Management Accountants.
Degraeve, Z., Labro, E., & Roodhooft, F. (2005). Constructing a total cost of ownership supplier selection methodology based on activity-based costing and mathematical programming. Accounting and Business Research, 35(1), 3-27.
Dolinsky, L. R., & Vollmann, T. E. (1991). Transaction-based overhead considerations for product design. Journal of Cost Management, 4(2), 7-19.
Drury, C. (1992). Activity-based costing (pp. 273-288). Springer US.
Ellis-Newman, J., & Robinson, P. (1998). The cost of library services: Activity-based costing in an Australian academic library. The Journal of Academic Librarianship, 24(5), 373-379.
Emblemsvåg, J., & Bras, B. (2012). Activity-based Cost and Environmental Management: A Different Approach to ISO 14000 Compliance. Springer Science & Business Media.
Everaert, P., & Bruggeman, W. (2007). Time-driven activity-based costing: exploring the underlying model. Journal of cost management, 21(2), 16-20.
Foster, G., & Swenson, D. W. (1997). Measuring the success of activity-based cost management and its determinants. Journal of Management Accounting Research, 9, 109.
Goddard, A., & Ooi, K. (1998). Activity-based costing and central overhead cost allocation in universities: a case study. Public Money and Management,18(3), 31-38.
Greene, J. K., & Metwalli, A. (2000). The impact of activity based cost accounting on health care capital investment decisions. Journal of health care finance, 28(2), 50-64.
Greenwood, T. G., & Reeve, J. M. (1992). Activity-based cost management for continuous improvement: a process design framework. Journal of Cost Management, 5(4), 22-40.
Kaplan, R. S. (1992). In defense of activity-based cost management. Strategic finance, 74(5), 58.
Kaplan, A. L., Agarwal, N., Setlur, N. P., Tan, H. J., Niedzwiecki, D., McLaughlin, N., ... & Saigal, C. S. (2015, March). Measuring the cost of care in benign prostatic hyperplasia using time-driven activity-based costing (TDABC). Healthcare, 3(1), 43-48.
Kock, S. (1995). Implementation considerations for activity-based cost systems in service firms: the unavoidable challenge. Management Decision,33(6), 57-63.
Lievens, Y., Van den Bogaert, W., & Kesteloot, K. (2003). Activity-based costing: a practical model for cost calculation in radiotherapy. International Journal of Radiation Oncology Biology Physics, 57(2), 522-535.
Lewis, R. J. (1995). Activity-based models for cost management systems. Greenwood Publishing Group.
Mandigo, M., O'Neill, K., Mistry, B., Mundy, B., Millien, C., Nazaire, Y., ... & Kaplan, R. (2015). A time-driven activity-based costing model to improve health-care resource use in Mirebalais, Haiti. The Lancet, 385, S22.
McGowan, A. S., & Klammer, T. P. (1997). Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 9, 217.
McLaughlin, N., Burke, M. A., Setlur, N. P., Niedzwiecki, D. R., Kaplan, A. L., Saigal, C., ... & Kaplan, R. S. (2014). Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives.Neurosurgical focus, 37(5), E3.
Noreen, E. (1991). Conditions under which activity-based cost systems provide relevant costs. Journal of Management Accounting Research, 3(4), 159-168.
Ong, N. S. (1995). Manufacturing cost estimation for PCB assembly: An activity-based approach. International Journal of Production Economics, 38(2), 159-172.
Qian, L., & Ben-Arieh, D. (2008). Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts.International Journal of Production Economics, 113(2), 805-818.
Saaty, T. L. (2003). Decision-making with the AHP: Why is the principal eigenvector necessary. European journal of operational research, 145(1), 85-91.
Saaty, T. L. (2004). Decision making—the analytic hierarchy and network processes (AHP/ANP). Journal of systems science and systems engineering,13(1), 1-35.
Schniederjans, M. J., & Garvin, T. (1997). Using the analytic hierarchy process and multi-objective programming for the selection of cost drivers in activity-based costing. European Journal of Operational Research, 100(1), 72-80.
Shigaev, A. (2015). Accounting entries for activity-based costing system: The case of a distribution company. Procedia Economics and Finance, 24, 625-633.
Shu, F., Weidong, Z., Zhuo, L. Z., Haibin, C., & Yaohui, Z. (2014). The application of time driven activity-based costing in fine cost management of the hospital. Jiangsu Healthcare Administration, 6, 063.
Swenson, D. (1995). The benefits of activity-based cost management to the manufacturing industry. Journal of Management Accounting Research, 7, 167.
Tornberg, K., Jämsen, M., & Paranko, J. (2002). Activity-based costing and process modeling for cost-conscious product design: A case study in a manufacturing company. International Journal of Production Economics, 79(1), 75-82.
Tsai, W. H., Yang, C. H., Chang, J. C., & Lee, H. L. (2014). An Activity-Based Costing decision model for life cycle assessment in green building projects.European Journal of Operational Research, 238(2), 607-619.
Babad, Y. M., & Balachandran, B. V. (1993). Cost driver optimization in activity-based costing. Accounting Review, 68(3), 563-575.
Beheshti, H. M. (2004). Gaining and sustaining competitive advantage with activity based cost management system. Industrial Management & Data Systems, 104(5), 377-383.
Ben-Arieh, D., & Qian, L. (2003). Activity-based cost management for design and development stage. International Journal of Production Economics, 83(2), 169-183.
Bras, B., & Emblemsvag, J. (1995, September). The use of activity-based costing, uncertainty and disassembly action charts in demanufacture cost assessments. In ASME Advances in Design Automation Conference, Sept (pp. 17-20).
Chan, Y. C. L. (1993). Improving hospital cost accounting with activity-based costing. Health Care Management Review, 18(1), 71-77.
Chenhall, R. H. (2004). The role of cognitive and affective conflict in early implementation of activity-based cost management. Behavioral Research in Accounting, 16(1), 19-44.
Cokins, G. (1996). Activity-based Cost Management: making it Work. Irwin.
Cokins, G. (2002). Activity-based cost management: an executive's guide (Vol. 10). John Wiley & Sons.
Cohen, M. D., Hawes, D. R., Hutchins, G. D., McPhee, W. D., LaMasters, M. B., & Fallon, R. P. (2000). Activity-Based Cost analysis: A method of analyzing the financial and operating performance of academic radiology departments. Radiology, 215(3), 708-716.
Cooper, R. (1990). Implementing an activity-based cost system. Journal of Cost Management, 4(1), 33-42.
Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing.Harvard Business Review, 69(3), 130-135.
Cooper, R. (1992). Implementing activity-based cost management: moving from analysis to action: implementation experiences at eight companies. Inst of Management Accountants.
Degraeve, Z., Labro, E., & Roodhooft, F. (2005). Constructing a total cost of ownership supplier selection methodology based on activity-based costing and mathematical programming. Accounting and Business Research, 35(1), 3-27.
Dolinsky, L. R., & Vollmann, T. E. (1991). Transaction-based overhead considerations for product design. Journal of Cost Management, 4(2), 7-19.
Drury, C. (1992). Activity-based costing (pp. 273-288). Springer US.
Ellis-Newman, J., & Robinson, P. (1998). The cost of library services: Activity-based costing in an Australian academic library. The Journal of Academic Librarianship, 24(5), 373-379.
Emblemsvåg, J., & Bras, B. (2012). Activity-based Cost and Environmental Management: A Different Approach to ISO 14000 Compliance. Springer Science & Business Media.
Everaert, P., & Bruggeman, W. (2007). Time-driven activity-based costing: exploring the underlying model. Journal of cost management, 21(2), 16-20.
Foster, G., & Swenson, D. W. (1997). Measuring the success of activity-based cost management and its determinants. Journal of Management Accounting Research, 9, 109.
Goddard, A., & Ooi, K. (1998). Activity-based costing and central overhead cost allocation in universities: a case study. Public Money and Management,18(3), 31-38.
Greene, J. K., & Metwalli, A. (2000). The impact of activity based cost accounting on health care capital investment decisions. Journal of health care finance, 28(2), 50-64.
Greenwood, T. G., & Reeve, J. M. (1992). Activity-based cost management for continuous improvement: a process design framework. Journal of Cost Management, 5(4), 22-40.
Kaplan, R. S. (1992). In defense of activity-based cost management. Strategic finance, 74(5), 58.
Kaplan, A. L., Agarwal, N., Setlur, N. P., Tan, H. J., Niedzwiecki, D., McLaughlin, N., ... & Saigal, C. S. (2015, March). Measuring the cost of care in benign prostatic hyperplasia using time-driven activity-based costing (TDABC). Healthcare, 3(1), 43-48.
Kock, S. (1995). Implementation considerations for activity-based cost systems in service firms: the unavoidable challenge. Management Decision,33(6), 57-63.
Lievens, Y., Van den Bogaert, W., & Kesteloot, K. (2003). Activity-based costing: a practical model for cost calculation in radiotherapy. International Journal of Radiation Oncology Biology Physics, 57(2), 522-535.
Lewis, R. J. (1995). Activity-based models for cost management systems. Greenwood Publishing Group.
Mandigo, M., O'Neill, K., Mistry, B., Mundy, B., Millien, C., Nazaire, Y., ... & Kaplan, R. (2015). A time-driven activity-based costing model to improve health-care resource use in Mirebalais, Haiti. The Lancet, 385, S22.
McGowan, A. S., & Klammer, T. P. (1997). Satisfaction with activity-based cost management implementation. Journal of Management Accounting Research, 9, 217.
McLaughlin, N., Burke, M. A., Setlur, N. P., Niedzwiecki, D. R., Kaplan, A. L., Saigal, C., ... & Kaplan, R. S. (2014). Time-driven activity-based costing: a driver for provider engagement in costing activities and redesign initiatives.Neurosurgical focus, 37(5), E3.
Noreen, E. (1991). Conditions under which activity-based cost systems provide relevant costs. Journal of Management Accounting Research, 3(4), 159-168.
Ong, N. S. (1995). Manufacturing cost estimation for PCB assembly: An activity-based approach. International Journal of Production Economics, 38(2), 159-172.
Qian, L., & Ben-Arieh, D. (2008). Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts.International Journal of Production Economics, 113(2), 805-818.
Saaty, T. L. (2003). Decision-making with the AHP: Why is the principal eigenvector necessary. European journal of operational research, 145(1), 85-91.
Saaty, T. L. (2004). Decision making—the analytic hierarchy and network processes (AHP/ANP). Journal of systems science and systems engineering,13(1), 1-35.
Schniederjans, M. J., & Garvin, T. (1997). Using the analytic hierarchy process and multi-objective programming for the selection of cost drivers in activity-based costing. European Journal of Operational Research, 100(1), 72-80.
Shigaev, A. (2015). Accounting entries for activity-based costing system: The case of a distribution company. Procedia Economics and Finance, 24, 625-633.
Shu, F., Weidong, Z., Zhuo, L. Z., Haibin, C., & Yaohui, Z. (2014). The application of time driven activity-based costing in fine cost management of the hospital. Jiangsu Healthcare Administration, 6, 063.
Swenson, D. (1995). The benefits of activity-based cost management to the manufacturing industry. Journal of Management Accounting Research, 7, 167.
Tornberg, K., Jämsen, M., & Paranko, J. (2002). Activity-based costing and process modeling for cost-conscious product design: A case study in a manufacturing company. International Journal of Production Economics, 79(1), 75-82.
Tsai, W. H., Yang, C. H., Chang, J. C., & Lee, H. L. (2014). An Activity-Based Costing decision model for life cycle assessment in green building projects.European Journal of Operational Research, 238(2), 607-619.