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Original Articles

Implementation of an activity-based costing system in a small manufacturing company

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Pages 1109-1130 | Published online: 25 Jun 2007

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (6)

Thanh Nguyet Phan, Kevin Baird & Bill Blair. (2014) The use and success of activity-based management practices at different organisational life cycle stages. International Journal of Production Research 52:3, pages 787-803.
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F. Vernadat, L. Shah, A. Etienne & A. Siadat. (2013) VR-PMS: a new approach for performance measurement and management of industrial systems. International Journal of Production Research 51:23-24, pages 7420-7438.
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Sirirat Somapa, Martine Cools & Wout Dullaert. (2012) Unlocking the potential of time-driven activity-based costing for small logistics companies. International Journal of Logistics Research and Applications 15:5, pages 303-322.
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Narcyz Roztocki, J. David Porter, Robin M. Thomas & Kim LaScola Needy. (2004) A Procedure for Smooth Implementation of Activity-Based Costing in Small Companies. Engineering Management Journal 16:4, pages 19-27.
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Erik Ten Brinke, Eric Lutters, Ton Streppel & Hubert Kals. (2004) Cost estimation architecture for integrated cost control based on information management. International Journal of Computer Integrated Manufacturing 17:6, pages 534-545.
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Kim LaScola Needy, Heather Nachtmann, Narcyz Roztocki, Rona Colosimo Warner & Bopaya Bidanda. (2003) Implementing Activity-Based Costing Systems in Small Manufacturing Firms: A Field Study. Engineering Management Journal 15:1, pages 3-10.
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Articles from other publishers (10)

Asaad Musa & Waleed Ibrahim. (2023) THE ROLE OF ACTIVITY-BASED COSTING AND TARGET COST IN ACHIEVING COMPETITIVE ADVANTAGE IN SUDANESE INDUSTRIAL COMPANIES. Financial and credit activity problems of theory and practice 6:53, pages 158-168.
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Maria-Victòria Sánchez-Rebull, Angels Niñerola & Ana-Beatriz Hernández-Lara. (2023) After 30 Years, What Has Happened to Activity-Based Costing? A Systematic Literature Review. SAGE Open 13:2.
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Nathan Dodd, Russell Goodall, Erica Ballantyne & Graeme Heron. (2022) Modelled optimisation approaches for laser cutting sheets simultaneously applied to EV component production. PLOS ONE 17:10, pages e0275966.
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Gamze CANER. (2019) Zaman Sürücülü Faaliyet Tabanlı Maliyetleme Sistemi: Bir Mermer İşletmesi Uygulaması. Muhasebe ve Finansman Dergisi:82, pages 1-20.
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Ashwin B. Ganorkar, Ramesh R. Lakhe & Kamalkishor N. Agrawal. (2018) TDABC for a manufacturing environment: A case study. Tékhne 16:2, pages 2-10.
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Erik Hofmann & Jan Bosshard. (2017) Supply chain management and activity-based costing. International Journal of Physical Distribution & Logistics Management 47:8, pages 712-735.
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Pornthipa Ongkunaruk & Chonlachart Piyakarn. (2011) Logistics Cost Structure for Mangosteen Farmers in Thailand. Systems Engineering Procedia 2, pages 40-48.
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Dong Mu, Lingyun Zhou & Shoubo Xu. 2008. Research and Practical Issues of Enterprise Information Systems II Volume 1. Research and Practical Issues of Enterprise Information Systems II Volume 1 467 474 .
K.K. Chan & T.A. Spedding. (2003) An integrated multidimensional process improvement methodology for manufacturing systems. Computers & Industrial Engineering 44:4, pages 673-693.
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Orlando Durán & Antonio Batocchio. (1997) Methodologies for Definition and Evaluation of Performance Measurement Systems. IFAC Proceedings Volumes 30:19, pages 483-488.
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