How to cite this paper
Chouhan, V., Soral, G & Chandra, B. (2017). Activity based costing model for inventory valuation.Management Science Letters , 7(3), 135-144.
Refrences
Adamu, A., & Olotu, A. I. (2009). The practicability of activity based costing system in hospitality industry. A Journal of the Department of Accounting, Nasarawa State University, 1, 36–49.
Anderson, S. W., & Young, S. M. (1999). The impact of contextual and process factors on the evalua-tion of activity-based costing systems. Accounting, Organizations and Society, 24(7), 525-559.
Bjornenak, T., & Mitchell, F. (1999). A study of the development of the Activity-Based Costing journal Literature 1987–1998. University of Pittsburgh Working Paper.
Chouhan, V. (2008). Don’t forget ABC: Work is not Completed. Pacific Business Review, 1(2), 77-81.
Chouhan, V. (2009). Activity based costing: A case study. The Management Accounting (ICWAI), 44(6), 479-483.
Chouhan, V. (2010). Activity Based Costing: A case study of Indian enterprises, Ph.D. Thesis, Mohan-lal Sukhadia University, Udaipur, Classical Publication, New Delhi.
Chouhan, V. (2014). Activity based costing: A case study of selected industries enterprises. Finance India, 25(4), 1345-1354.
Cooper, R. (1988). The rise of activity-based costing—part two: when do I need an activity-based costing system?. Journal of Cost Management, 45–53.
Cooper, R., & Kaplan, R. S. (1988a). How cost accounting distorts product costs. Management Ac-counting (US), 69(10), 20-27.
Cooper, R., & Kaplan, R. S. (1988b). Measure costs right: make the right decisions. Harvard Business Review, 66(5), 96-103.
Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, May–June, 130–135.
Cooper, R., & Kaplan, R. S. (1992). Activity-based systems: Measuring the costs of resource us-age. Accounting Horizons, 6(3), 1-13.
Drury, C., & Tayles, M. (1994). Product costing in UK manufacturing organizations. European Ac-counting Review, 3(3), 443-470.
Dugdale, D., & Jones, T. C. (1997). How many companies use ABC for stock valuation? A comment on Innes and Mitchell's questionnaire findings. Management Accounting Research, 8(2), 233-240.
Field, J. E. (1960). Inventory valuation and the short-run cost function. The Accounting Re-view, 35(1), 104-110.
Gazette of India (2001). Extraordinary ministry of law, justices and company affairs. The Manage-ment Accountant, 460-468.
Herrick, A. (1950). A Review of some recent development in accounting theory and practices. The Accounting Review, 25(4), 363.
ICAI (2011). Ind. AS-2, Accounting Standard published by the Institute of Charted Accountants of In-dia (ICAI). ICAI, India.
IMA (1992). Cost Management for logistic statement on management accounts. Montvale, USA. Themido, I.H., Arantes, A., Fernandes, C. & Guedes, e A.P. (2000). Logistic costs case study – An ABC approach. Journal of Operational Research Society, 51, 1148-1157.
Innes, J., & Mitchell, F. (1995). A survey of activity-based costing in the UK's largest compa-nies. Management accounting research, 6(2), 137-153.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 11(3), 349-362.
Kaplan, R. S. (1985). Accounting lag: the obsolescence of cost accounting systems. in Clark K. B., Hayes R. H. and Lorenz C. (eds.) (1985), ‘The Uneasy Alliance: Managing the Productivity-Technology Dilemma Mass’, Harvard Business School Press.
Kaplan, R. (1988). One cost system isn’t enough. Harvard Business Review, 1, 61-65.
Kee, R., & Schmidt, C. (2000). A comparative analysis of utilizing activity-based costing and the the-ory of constraints for making product-mix decisions. International journal of production econom-ics, 63(1), 1-17.
Khalid, A. (2005). Activity-based costing in Saudi Arabia's largest 100 firms in 2003. Journal of American Academy of Business, 6(2), 285-293.
Liu, L. Y., & Pan, F. (2007). The implementation of Activity-Based Costing in China: An innovation action research approach. The British Accounting Review, 39(3), 249-264.
Abdul Majid, J., & Sulaiman, M. (2008). Implementation of activity based costing in Malaysia: A case study of two companies. Asian Review of Accounting, 16(1), 39-55.
Maelah, R., & Ibrahim, D. N. (2006). Activity based costing (ABC) adoption among manufacturing organizations-the case of Malaysia. International Journal of Business and Society, 7(1), 70.
Malmi, T. (1999). Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, organizations and society, 24(8), 649-672.
Marx, C. (2013). Activity based costing (ABC) and traditional costing systems. from http://financialsupport.weebly.com (accessed 15th July, 2013).
Meng, Y. (2006). The effect of inventory on Supply Chain. Växjö University, School of Technology and Design, downloaded from www. Vxu.se/td.(accessed on 15 July, 2013)
Miller, S. H. (1994). The view from inside: GM's general auditor looks back. Journal of Accountan-cy, 177(3), 44-46.
Mukerjee, S.P. (1999). Activity Based costing its development: a case study. The Management ac-countant, 34(4), 5-16.
Ness, J. A., & Cucuzza, T. G. (1995). Ideas at Work: Tapping the Full Potential of ABC. Harvard Business Review, 73(4), 130-130.
Panda, N. M. (1999). Activity Based Costing for Indian Industries. Mittal Publication, New Delhi.
Pattison, D. D., & Arendt, C. G. (1994). Activity-based costing: it doesn't work all the time. Strategic Finance, 75(10), 55.
Player, R. S., & Keys, D. E. (1997). Lessons from the ABM battlefield: Getting off to the right start. Cost Engineering-Morgantown, 39(1), 13-18.
Rao, D. K. (1996). Introduction of ABC in underground coal mines. The Management Accountant, 31(8), 570-572
Samal, M. K. (2005). An Empirical study of Inventory valuation and disclosure practices in listed companies. The ICFAI journal of According Research, 4(4), 7-35
Themido, I., Arantes, A., Fernandes, C., & Guedes, A. P. (2000). Logistic costs case study—an ABC approach. Journal of the Operational Research Society, 51(10), 1148-1157.
Turney, P. B. B. (1991), Activity Based Costing – The Performance Breakthrough. Cost Technology, Inc. Portland USA.
Anderson, S. W., & Young, S. M. (1999). The impact of contextual and process factors on the evalua-tion of activity-based costing systems. Accounting, Organizations and Society, 24(7), 525-559.
Bjornenak, T., & Mitchell, F. (1999). A study of the development of the Activity-Based Costing journal Literature 1987–1998. University of Pittsburgh Working Paper.
Chouhan, V. (2008). Don’t forget ABC: Work is not Completed. Pacific Business Review, 1(2), 77-81.
Chouhan, V. (2009). Activity based costing: A case study. The Management Accounting (ICWAI), 44(6), 479-483.
Chouhan, V. (2010). Activity Based Costing: A case study of Indian enterprises, Ph.D. Thesis, Mohan-lal Sukhadia University, Udaipur, Classical Publication, New Delhi.
Chouhan, V. (2014). Activity based costing: A case study of selected industries enterprises. Finance India, 25(4), 1345-1354.
Cooper, R. (1988). The rise of activity-based costing—part two: when do I need an activity-based costing system?. Journal of Cost Management, 45–53.
Cooper, R., & Kaplan, R. S. (1988a). How cost accounting distorts product costs. Management Ac-counting (US), 69(10), 20-27.
Cooper, R., & Kaplan, R. S. (1988b). Measure costs right: make the right decisions. Harvard Business Review, 66(5), 96-103.
Cooper, R., & Kaplan, R. S. (1991). Profit priorities from activity-based costing. Harvard Business Review, May–June, 130–135.
Cooper, R., & Kaplan, R. S. (1992). Activity-based systems: Measuring the costs of resource us-age. Accounting Horizons, 6(3), 1-13.
Drury, C., & Tayles, M. (1994). Product costing in UK manufacturing organizations. European Ac-counting Review, 3(3), 443-470.
Dugdale, D., & Jones, T. C. (1997). How many companies use ABC for stock valuation? A comment on Innes and Mitchell's questionnaire findings. Management Accounting Research, 8(2), 233-240.
Field, J. E. (1960). Inventory valuation and the short-run cost function. The Accounting Re-view, 35(1), 104-110.
Gazette of India (2001). Extraordinary ministry of law, justices and company affairs. The Manage-ment Accountant, 460-468.
Herrick, A. (1950). A Review of some recent development in accounting theory and practices. The Accounting Review, 25(4), 363.
ICAI (2011). Ind. AS-2, Accounting Standard published by the Institute of Charted Accountants of In-dia (ICAI). ICAI, India.
IMA (1992). Cost Management for logistic statement on management accounts. Montvale, USA. Themido, I.H., Arantes, A., Fernandes, C. & Guedes, e A.P. (2000). Logistic costs case study – An ABC approach. Journal of Operational Research Society, 51, 1148-1157.
Innes, J., & Mitchell, F. (1995). A survey of activity-based costing in the UK's largest compa-nies. Management accounting research, 6(2), 137-153.
Innes, J., Mitchell, F., & Sinclair, D. (2000). Activity-based costing in the UK’s largest companies: a comparison of 1994 and 1999 survey results. Management Accounting Research, 11(3), 349-362.
Kaplan, R. S. (1985). Accounting lag: the obsolescence of cost accounting systems. in Clark K. B., Hayes R. H. and Lorenz C. (eds.) (1985), ‘The Uneasy Alliance: Managing the Productivity-Technology Dilemma Mass’, Harvard Business School Press.
Kaplan, R. (1988). One cost system isn’t enough. Harvard Business Review, 1, 61-65.
Kee, R., & Schmidt, C. (2000). A comparative analysis of utilizing activity-based costing and the the-ory of constraints for making product-mix decisions. International journal of production econom-ics, 63(1), 1-17.
Khalid, A. (2005). Activity-based costing in Saudi Arabia's largest 100 firms in 2003. Journal of American Academy of Business, 6(2), 285-293.
Liu, L. Y., & Pan, F. (2007). The implementation of Activity-Based Costing in China: An innovation action research approach. The British Accounting Review, 39(3), 249-264.
Abdul Majid, J., & Sulaiman, M. (2008). Implementation of activity based costing in Malaysia: A case study of two companies. Asian Review of Accounting, 16(1), 39-55.
Maelah, R., & Ibrahim, D. N. (2006). Activity based costing (ABC) adoption among manufacturing organizations-the case of Malaysia. International Journal of Business and Society, 7(1), 70.
Malmi, T. (1999). Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms. Accounting, organizations and society, 24(8), 649-672.
Marx, C. (2013). Activity based costing (ABC) and traditional costing systems. from http://financialsupport.weebly.com (accessed 15th July, 2013).
Meng, Y. (2006). The effect of inventory on Supply Chain. Växjö University, School of Technology and Design, downloaded from www. Vxu.se/td.(accessed on 15 July, 2013)
Miller, S. H. (1994). The view from inside: GM's general auditor looks back. Journal of Accountan-cy, 177(3), 44-46.
Mukerjee, S.P. (1999). Activity Based costing its development: a case study. The Management ac-countant, 34(4), 5-16.
Ness, J. A., & Cucuzza, T. G. (1995). Ideas at Work: Tapping the Full Potential of ABC. Harvard Business Review, 73(4), 130-130.
Panda, N. M. (1999). Activity Based Costing for Indian Industries. Mittal Publication, New Delhi.
Pattison, D. D., & Arendt, C. G. (1994). Activity-based costing: it doesn't work all the time. Strategic Finance, 75(10), 55.
Player, R. S., & Keys, D. E. (1997). Lessons from the ABM battlefield: Getting off to the right start. Cost Engineering-Morgantown, 39(1), 13-18.
Rao, D. K. (1996). Introduction of ABC in underground coal mines. The Management Accountant, 31(8), 570-572
Samal, M. K. (2005). An Empirical study of Inventory valuation and disclosure practices in listed companies. The ICFAI journal of According Research, 4(4), 7-35
Themido, I., Arantes, A., Fernandes, C., & Guedes, A. P. (2000). Logistic costs case study—an ABC approach. Journal of the Operational Research Society, 51(10), 1148-1157.
Turney, P. B. B. (1991), Activity Based Costing – The Performance Breakthrough. Cost Technology, Inc. Portland USA.