Contribution Factors to the Successful Implementation of Activity-Based Costing
Article Sidebar
Main Article Content
Abstract
Activity-Based Costing (ABC) or ABC System is one of the most important srategic cost management tools for industrial development and administration. Since, ABC is caplable of generating more accurate information which is usefull to the wide range of users for better decisions, resulting in higher performance improvement for various dimensions. Thus, ABC allows industry to gain more competitive advantages. The successful implementation of the ABC system depends on many factors such as the Top Management Support, Company Size, Competition, Training, Adequate Resources, Non-Accounting of Ownership, Linking ABC to Performance Evaluation. Moreover, firms should understand the process and procedures of the implementation of ABC system. Thus, main purpose of this article is primarily concerned with presenting concepts concerning Contribution Factors to the successful Implementation of Activity-Based Costing.
Article Details
References
ดวงมณี โกมารทัต. (2551). การบัญชีต้นทุน. (พิมพ์ครั้งที่ 12). กรุงเทพมหานคร : สำนักพิมพ์แห่งจุฬาลงกรณ์มหาวิทยาลัย.
ลมุล เกยุรินทร์. (2552). การประยุกต์ระบบต้นทุนฐานกิจกรรมสำหรับอุตสาหกรรมผลิตกล่องกระดาษ กรณีศึกษา : บริษัทเอส แพ็ค แอนด์ พริ้น จำกัด (มหาชน). วิทยานิพนธ์บริหารธุรกิจบัณฑิต สาขาการบัญชี. บัณฑิตวิทยาลัย: มหาวิทยาลัยเทคโนโลยีราชมงคลศรีวิชัย.
วิจัยกรุงศรี. (2565). แนวโน้มธุรกิจและอุตสาหกรรมไทยปี 2565-2567. ออนไลน์. สืบค้นเมื่อ 2 เมษายน 2565. แหล่งที่มา: https://www.krungsri.com/th/research/industry/summary-outlook/ outlook-2022-2024.
สำนักงานเศรษฐกิจอุตสาหกรรม. 2565. รายงานภาวะเศรษฐกิจอุตสาหกรรมไตรมาสที่ 1/2565 และแนวโน้มไตรมาสที่ 2/2565. กรุงเทพมหานคร: กระทรวงอุตสาหกรรม.
Al-Omiri and Drury C. (2007). A survey of factors influencing the choice of product costing systems in UK organizations. Management Accounting Research, 18 399-424.
Argyris and Kaplan. (1994). Implementing new knowledge: The case of activity-based costing. Accounting Horizons, 8 (3), 83-105.
Chongruksut (2002). The adoption of Activity-Based Costing in Thailand. Doctor of Philosophy Faculty of Business and Law. University : Victoria University.
Compton, T.R. (1996). The ABCs of ABC : Implementing Activity-based Costing. The CPA Journal (3), 20-27.
Cooper R., and Kaplan, R.S. (1988). How cost accounting distorts product costs. Strategic Finance, 69 (10), 20.
Cooper R., and Kaplan, R.S. (1991). Profit priorities from activity-based costing. Harvard Business Review, 130-135.
Fei, Z. Y., and Isa, C. R. (2010). Behavioral and organizational variables affecting the success of ABC success in China. African journal of business management, 4 (11), 2302-2308.
Forrest, J.S. and Forrest, E. (1999). The internal Audit and Activity Based Management. The CPA Journal August : 1999.
Gunasekeran, A. Marri, H.B and Yusuf, Y.Y. (1999). Application of activity-based costing some case experience. Managerial Auditing Journal, 14 (6), 286-293.
Gurses (1999). An Activity-Based Costing and Theory of Constraints Model for Product-Mix Decision. Master of Science in Industrial and Systems Engineering. University : Virginia Polytechnic Institute and State University.
Hicks. (1999). Yes, ABC is for small business, too. Journal of Accountancy 188 (2), 41.
Intakhan, P. (2014). Direct and indirect effects of top management support on ABC implementation success: Evidence from ISO 9000 certified companies in Thailand. Procedia-Social and Behavioral Sciences, 164 (14), 458-470.
Kaplan, R.S., and Anderson S.R., (2004). Time-Driven Activity Based Costing. Harvard Business Review, 82 (11), 131-138.
Macarthur, J. B. (1996). From activity-based costing to throughput accounting. Strategic Finance, 77 (10), 30.
Maelah and Ibrahim (2007). Factors influencing activity based costing (ABC) adoption in manufacturing industry. Investment Management and Financial Innovations, 4 (2), 113-124.
McGowan and Klammer. (1997). Satisfaction with Activity-Based Cost Management implementation. Journal of management accounting research, (9), 217-237.
Nguyen and Brooks. (1997). An empirical investigation of adoption issues relating to activity‐based costing. Asian Review of Accounting, 5 (1), 1-18.
Roztocki, and Needy (1998). An Intergrated Activity-Based Costing and Economic Value Added System as an Engineering Management Tool for Manufactures. Proceedings of the American Society of Engineering Management National Conference. University : State University of New York.
Roztocki, N. (2000a). The integrated Activity Based Costing and Value Added System as a Strategic Management Tool. A field study of the pacific conference on manufacturing proceedings. University : State University of New York.
Roztocki, N. (2000b). Implementing an Intergrated Activity Based Costing and Economic Value Added System. A Case Study Proceeding from the Industrial Engineering Research conference State : University of New York. New Paltz School of Business.
Shields. (1995). An empirical analysis of firms’ implementation experiences with activity-based costing. Journal of Management Accounting Research, 7 (1), 148-166.
Shields and McEwen. (1996.) Implementing activity-based costing systems successfully. Journal of cost management, 9 (4), 15-22.
Tarr, J. D. (2001b). Activity Based Management : Merging Process and Measurement.The ACA Group : Newhall Activity based costing.
