A state-of-art review on activity-based costing

Activity-based costing (ABC) is a method, which identifies activities in a firm and assigns the expenses of each activity with resources to all products and services based on the real consumption by each. This method allocates more overhead costs into direct expenses compared with conventional metho...

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Bibliographic Details
Main Author:	Tahereh Khodadadzadeh
Format:	Article
Language:	English
Published:	Growing Science 2017-11-01
Series:	Accounting
Subjects:	Activity-based costing Performance measurement Time driven activity-based costing
Online Access:	http://www.growingscience.com/ac/Vol1/ac_2015_7.pdf

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spelling	doaj-c1b65ff6ac1746f78df03e83aca7683a2020-11-24T23:20:06ZengGrowing ScienceAccounting2369-73932369-74072017-11-0112899410.5267/j.ac.2015.12.001A state-of-art review on activity-based costingTahereh KhodadadzadehActivity-based costing (ABC) is a method, which identifies activities in a firm and assigns the expenses of each activity with resources to all products and services based on the real consumption by each. This method allocates more overhead costs into direct expenses compared with conventional method. ABC method is normally used for costing as well as monitoring different activities, which involves tracing resource consumption. This paper presents a survey on advances of ABC based method. The study has discussed the advantages and disadvantages of the implementation of ABC based method in different industries. The survey also discusses recent advances on time driven ABC method in health care industries.http://www.growingscience.com/ac/Vol1/ac_2015_7.pdfActivity-based costingPerformance measurementTime driven activity-based costing
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Tahereh Khodadadzadeh
spellingShingle	Tahereh Khodadadzadeh A state-of-art review on activity-based costing Accounting Activity-based costing Performance measurement Time driven activity-based costing
author_facet	Tahereh Khodadadzadeh
author_sort	Tahereh Khodadadzadeh
title	A state-of-art review on activity-based costing
title_short	A state-of-art review on activity-based costing
title_full	A state-of-art review on activity-based costing
title_fullStr	A state-of-art review on activity-based costing
title_full_unstemmed	A state-of-art review on activity-based costing
title_sort	state-of-art review on activity-based costing
publisher	Growing Science
series	Accounting
issn	2369-7393 2369-7407
publishDate	2017-11-01
description	Activity-based costing (ABC) is a method, which identifies activities in a firm and assigns the expenses of each activity with resources to all products and services based on the real consumption by each. This method allocates more overhead costs into direct expenses compared with conventional method. ABC method is normally used for costing as well as monitoring different activities, which involves tracing resource consumption. This paper presents a survey on advances of ABC based method. The study has discussed the advantages and disadvantages of the implementation of ABC based method in different industries. The survey also discusses recent advances on time driven ABC method in health care industries.
topic	Activity-based costing Performance measurement Time driven activity-based costing
url	http://www.growingscience.com/ac/Vol1/ac_2015_7.pdf
work_keys_str_mv	AT taherehkhodadadzadeh astateofartreviewonactivitybasedcosting AT taherehkhodadadzadeh stateofartreviewonactivitybasedcosting
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A state-of-art review on activity-based costing

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