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A Review of Activity-based Costing, ABC : Technique, Implementation, and Consequences
Maurice Gosselin
Université Laval. Faculté des sciences de l'administration. Direction de la recherche
出版
Faculté des sciences de l'administration, Université Laval
, 2005
ISBN
2895242364
9782895242369
URL
http://books.google.com.hk/books?id=sccqAgAACAAJ&hl=&source=gbs_api
註釋
The history of accounting has shown that new techniques have periodically been incorporated into the accounting craft. The context of the 1980s and the 1990s has lead to the emergence of activity-based costing (ABC). This new costing technique was developed in manufacturing organizations and diffused by academics and consultants. ABC would emphasize the ability of non-volume related drivers to predict the consumption of indirect costs and enable cost accountants to reduce the level of distortion in the computation of product costs. Unexpectedly, the development of ABC models or systems showed that other benefits from ABC implementations came from the classification of costs on an activity basis, the identification of cost drivers and the extension of the concept of cost objects to services, customers and projects. Even though ABC has been considered by many academics and practitioners as the latest most important innovation in management accounting, surveys performed in several countries have shown that its implementation in organisations has not been as important as one may have expected fifteen years ago. ABC has also been incorporated in most management accounting books and is taught in most management accounting courses. However, during the last five years, the interest for ABC seems to have declined. The decrease in the number of articles on ABC in professional journals and ABC seminars is a demonstration of this decline. This phenomenon, the ABC paradox, has not yet been explained clearly. Researchers have attempted during the last decade to identify the contextual factors that affect the adoption and the implementation of ABC at different stages of the diffusion process. Some determinants such as size seem to have an influence on the adoption and the implementation of ABC but the results are hardly comparable from one study to another. ...
