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The Impact of Activity-Based Costing on Organizational PerformanceSanford, Robin Ann 26 October 2009 (has links)
The focus of this study was to determine the impact of activity-based costing (ABC) on organizational performance. ABC can support the strategic management process and provide significant benefit to organizations. Empirical research has provided mixed results of ABC success, which has been the center of controversy since the 1980s. This examination utilized the contingency theory as a theoretical basis for the study. The researcher expected to find that ABC organizations succeed or fail to improve performance due to how well they fit their strategies, structures, and managerial accounting practices to the complex business environment. This study addressed the fundamental question does ABC improve organizational performance? The study found that management accounting practices could only significantly predict organizational performance, as measured by market price, EPS, and asset turnover. The results indicated that ABC organizations have higher asset turnover than non-ABC organizations. However, non-ABC organizations have higher market price and EPS than ABC organizations. The findings indicated no statistically significant differences in operating performance when either ABC or non-ABC accounting practices are used with a low-cost strategy. Finally, the results found no statistically significant differences in operating performance when ABC organizations use a strategy other than a low-cost strategy.
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Alternative Methodology To Household Activity Matching In TRANSIMSParadkar, Rajan 04 February 2002 (has links)
TRANSIMS (Transportation Analysis and Simulation System) developed at the Los Alamos National Laboratory, is an integrated system of travel forecasting models designed to give transportation planners accurate and complete information on traffic impacts, congestion, and pollution. TRANSIMS is a micro-simulation model which uses census data to generate a synthetic population and assigns activities using activity survey data to each person of every household of the synthetic population. The synthetic households generated from the census data are matched with the survey households based on their demographic characteristics. The activities of the survey household individuals are then assigned to the individuals of the matched synthetic households. The CART algorithm is used to match the households. With the use of CART algorithm a classification tree is built for the activity survey households based on some dependent and independent variables from the demographic data. The TRANSIMS model assumes activity times as dependent variables for building the classification tree.
The topic of this research is to compare the TRANSIMS approach of using times spent in executing the activities as dependent variables, compared to match the alternative of using travel times for trips between activities as dependent variables i.e. to use the travel time pattern instead of activity time pattern to match the persons in the survey households with the synthetic households. Thus assuming that if the travel time patterns are the same then we can match the survey households to the synthetic population i.e. people with similar demographic characteristics tend to have similar travel time patterns.
The algorithm of the Activity Generator module along with the original set of dependent variables, were first used to generate a base case scenario. Further tests were carried out using an alternative set of dependent variables in the algorithm. A sensitivity analysis was also carried out to test the affect of different sets of dependent variables in generating activities using the algorithm of the Activity Generator. The thesis also includes a detailed documentation of the results from all the tests. / Master of Science
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Applicability of activity-based costing in Hong Kong /Darsono, Hartodjojo. January 1998 (has links)
Thesis (M.B.A.)--University of Hong Kong, 1998. / Includes bibliographical references (leaf 56-57).
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Uppfattningen av aktivitetsbaserade arbetsplatser : En kvantitativ studie om hur aktivitetsbaserade arbetsplatser uppfattas av anställda inom en kunskapsintensiv organisation / The perception of activitybased workplaces : A quantitative study of how activity-based workplaces are perceived by employees in a knowledge-intensive organizationWesterlund, Johanna January 2018 (has links)
Den tekniska utvecklingen i kombination med att organisationer blir allt mer kunskapsintensiva har fött nya arbetssätt som kräver ett nytt sätt att utforma arbetslokaler. Det moderna kontorskonceptet aktivitetsbaserade arbetsplatser innebär att en arbetsplats är utformad efter de arbetsuppgifter som sker inom organisationen. Tidigare forskning och studier visar på flera fördelar med konceptet men få stämmer överens med hur de anställda uppfattar det i praktiken. Därav är syftet med den aktuella studien att undersöka hur anställda inom en kunskapsintensiv organisation uppfattar en aktivitetsbaserad arbetsplats. För att generera en helhetsbild över hur anställda inom en kunskapsintensiv organisation uppfattar en aktivitetsbaserad arbetsplats användes en kvantitativ metod i form av en webbaserad enkät. Respondenterna bestod av anställda på ett företag inom revisionsbranschen och resultatet styrker tidigare forskning inom ämnet där fördelar som bättre kommunikation och samarbete ökar samtidigt som de skapar koncentrationssvårigheter för många anställda. Det visar sig även att anställda anpassar sig olika till det nya konceptet beroende på hur delaktiga de upplever att de fått vara i utformningen av den aktivitetsbaserade arbetsplatsen. Vidare tyder resultatet på att vissa faktorer som är viktiga för att anställda ska trivas på sin arbetsplats såsom att kunna reglera luft-, ljus- och ljudnivå där de arbetar, försvinner i samband med implementeringen av en aktivitetsbaserad arbetsplats. Sammanfattningsvis styrker resultatet tidigare studier om att den aktivitetsbaserade arbetsplatsen inte är lämpad för alla anställda och skulle behöva utvecklas för att gynna alla delar inom en organisation. / Technological development in combination with organizations becoming increasingly knowledge-intensive, has given rise to new ways of working that call for new ways of designing workplaces. The modern office concept activity-based workplaces means that all workplaces are designed according to the overall work tasks that occur within the organization. Earlier research and studies show several advantages with the concept, but few of them correspond to how the employees perceive it in practice. Hence, the purpose of the current study is to investigate how employees in a knowledge-intensive organization perceive an activity-based workplace. To generate an overall picture of how employees in a knowledge-intensive organization perceive an activity-based workplace, a quantitative method in the form of a web-based survey was used. Respondents consisted of employees in an audit firm and the result reinforces previous research on the subject, where benefits such as better communication and collaboration increases, while on the other hand creates concentration difficulties for many employees. It also turns out that employees adapt differently to the new concept depending on how involved they feel they have been in the design of the activity-based workplace. Furthermore, the result indicates that certain factors that are important for employees to appreciate their workplace, such as being able to regulate airing, light and noise levels where they work, disappear due to the implementation of the activity-based workplace. In sum, the study confirms previous research, showing that the activity-based workplace is not suitable for all employees and would need to be further developed and adapted in order to benefit all parts of an organization.
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Activity Based Costing v procesně řízené společnosti / Activity based management used in administration of stateDrahoňovský, Milan January 2012 (has links)
ABC is a methodology for calculating of the costs of activities in the organizations. This methodology has a very precise explicitness on the actual used costs. ABC is a methodology that is used mainly in foreign corporations in the private ownership. Its use in the state and their subordinate organizations established in foreign companies is very small and almost not used in domestic organizations. Accurate knowledge of the costs of the various company activities could be crucial in the long term view and directs the organization to success or to failure. In the private sector are costing mechanisms set in different level, but in the public sector are largely neglected. This situation is mainly due to the fact that organizations are managed by hired managers and they are not owned by a private person (or persons) too. They are owned by the state, which functions as the manager is very poor. The current economic situation and changes are forcing organizations to think about the possibilities of using advanced management methods. These trends are captured not only in surveys, identified already as efforts superiors organizations to manage subordinate organizations, but also partially finalized projects in the state sphere. These projects reveal the interested of organizations to further detailed insights into the stream of costs and their final utilization. This dissertation summarizes the findings of ABC for the public sector in universities and research institutions. Summarizes the current status and position for the creation of the ABC model in practice. This thesis includes not only the methodology but also a practical example of the practices described step by step. The results of the calculation according to ABC provide detailed view of costs during the agenda execution and organization also on a detailed calculation of the output of the organization. Thanks to a detailed insight into structured calculation is allowed to lead their active management and positive influence on the future.
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Det aktivitetsbaserade kontoret som scen -En kvalitativ fallstudie om det aktivitetsbaserade kontorets inverkan på sociala interaktioner på en myndighet i mellansverigeHanafi, Bilal, Hasanbegovic, Sabiha January 2020 (has links)
As work life is evolving due to globalization and digitalization so are office spaces, new circumstances acquire new more flexible ways of working. There has been an increase in offices changing from the traditional cellular office to open and activity-based landscapes. Activity - based workplaces or ABW are designed to adapt to working needs and are said to be flexible where employees themselves can choose seating depending on their preferences and task at hand. While ABW seems to have certain benefits including cutting cost of unnecessary workspace and increased flexibility we are looking to understand the effects ABW has on social interactions & coherence. We are also interested in finding out what strategies the employees use to handle the new way of working and maintain efficiency. Research this far has shown that the architectural disposition of the office space needs to be equipped with distinct rules and regulations, that productivity has shown to increase after a move to a ABW and that the pre-conditions for employee satisfaction are present. The study is of a qualitative nature and is based on semi-structured interviews with five employees in an government organisation. Each of the employees has different occupational roles within the organisation. The theoretical framework used to analyze the results are parts of Goffman’s (2014) Dramaturgical Perspective and the results found show both pros and cons for an activity based approach. The study shows that social interactions to a large extent are regulated by the architectural disposition of the office, that coherence with the other government organisations in the building has somewhat improved and that the employees use both physical and digital strategies of guiding impression to let their colleagues know that they do not wish to be disturbed and can maintain efficiency. The results also show that the employees carefully choose their work station for the day in an attempt to control the number of social interactions they have during the day. / Arbetslivet är i en ständigt förändring och med den ökade globaliseringen och digitaliseringen följer krav för ett mer flexibelt och tilltalande kontorslandskap. Den senaste trenden i Sverige handlar om aktivitetsbaserade kontor (Activity Based Working eller ABW) som följer med flera fördelar, som exempelvis kostnadsbesparingar. ABK erbjuder ett arbetssätt och spontanitet som kan bidra till att skapa nya möjligheter för medarbetare och organisationer men skapar även nya utmaningar för effektiviteten. Studien undersöker den sociala interaktionen och sammanhållningen medarbetare emellan i ABK. Centrala frågor är hur ABK påverkar medarbetarnas sociala interaktioner & sammanhållning och vilka strategier de anställda använder för att möta de nya kraven och bibehålla effektivitet. Tidigare forskning inom området visar att kontorets utformning behöver genomsyras av tydliga policys, att produktiviteten har blivit bättre efter en flytt till ABK och att förutsättningar som gjorde arbetstillfredsställelsen större fanns. Studien baseras på semistrukturerade intervjuer med medarbetare på en statlig myndighet i mellansverige, i analysarbetet tolkades intervjuerna med stöd i den teoretisk referensram som är Goffmans dramaturgiska perspektiv. Studiens resultat visar att sociala interaktioner styrs i stor grad av kontorets utformning, att samarbetet över avdelningar delvis förbättrats, sammanhållningen med de närmsta kollegorna försämrats och att de anställda använde sig av både fysiska och digitala strategier för intrycksstyrning för att möta de nya kraven som följer med ABK och bibehålla effektiviteten. Resultatet visar även att medarbetarna gör väl avvägda val av arbetsplacering i hopp om att sätta förutsättningar för sin prestation och sociala tillgänglighet.
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Aktivitetsbaserat arbetssätt : hållbart om alla tar sitt ansvar / Activity based working : sustainable if everyone takes responsibilityAmbrén, My, Johnsen, Lena January 2016 (has links)
Vårt föränderliga samhälle påverkar och utmanar sättet att arbeta samt organisera arbete. Många organisationer förändrar kontorsmiljö och arbetssätt i syfte att skapa en mer stödjande arbetsplats. En växande kontorstrend är det aktivitetsbaserade arbetssättet, hädanefter kallat ABW. Arbetssättet innebär ett papperslöst kontor, utformat i olika zoner anpassade efter de anställdas behov. Medarbetarna har inga egna platser utan uppmanas att välja arbetsstation utifrån arbetsuppgift. Konceptet syftar till att inspirera samt främja samarbete och innovation men också till att öka lönsamheten. Studien, vilken utgår från en kvalitativ ansats, syftar till att undersöka hur medarbetare i organisationen upplever att den fysiska och psykosociala arbetsmiljön påverkas av att arbeta aktivitetsbaserat samt vad i det förändrade arbetssättet som eventuellt leder till förbättrad eller försämrad upplevd hälsa samt arbetstillfredsställelse. Studien visar att den fysiska arbetsmiljön har stark positiv inverkan på medarbetarnas upplevda arbetstillfredsställelse men att arbetssättet i sig inte upplevs lika positivt. Medarbetarna nyttjar inte fullt ut arbetssättet så som det är tänkt och de olika zonerna upplevs många gånger ofunktionella. De främsta orsakerna till upplevelsen av en försämrad arbetsmiljö är dels att medarbetarna inte har sin fasta plats, dels svårigheterna att samla hela gruppen. Slutsatsen är att god hälsa och arbetstillfredsställelse lättare uppnås genom att beakta medarbetarnas individuella förutsättningar samt förmåga och vilja att hantera förändringarna som arbetssättet innebär. Vi anser studien vara av värde då kunskapen kring ABWs för- och nackdelar samt påverkan på medarbetarnas fysiska och psykiska hälsa samt arbetstillfredsställelse är begränsad. Genom ökad kunskap och förståelse ökar förutsättningarna för ett mer hållbart arbetsliv. / Our changing society influence and challenge the way of working and organizing work. Many organizations change the office environment and the work concept in order to create a more supporting workplace. A growing office trend is the concept activity based working, henceforth called ABW. The work concept means a paperless office, designed in different zones customized to suit the needs of employees. The employees have no fixed seats, instead they are encouraged to choose workstation based on the assignment. The concept aims to inspire and promote collaboration and innovation, but also to increase profitability. The study, which is based on a qualitative approach, aims to explore how employees in the organization perceive that the physical and psychosocial work environment is affected by working activity based and which factors in the changed way of working that leads to increased or decreased perceived health and job satisfaction. The study shows that the physical environment has a strong positive impact on employees' perceived job satisfaction but that the activity based working in itself not always is perceived as positive. The employees did not fully utilize the activity based working concept as it is supposed and the different office zones are often perceived as non-functional. The main reasons for why the physical and psychosocial work environment is perceived as impaired are partly that the employees do not have their own seats, partly the reduced possibilities to gather the whole group. The conclusion is that good health and job satisfaction is more easily achieved if considering the employees individual conditions as well as ability and willingness to handle the changes that the new way of working means. Since the knowledge about the advantages and disadvantages of the concept, as well as it’s impact on employees' physical and psychological health is limited, we believe our study to be of value. Through improved knowledge and understanding the opportunities to create a more sustainable worklife increases.
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Statistical and Computational Methods to Assess Uncertainty and Risk in AccountingFalta, Michael January 2005 (has links)
Informed economic decisions are made on the basis of accounting data. It is therefore crucial to have rigorous and scientific approaches for measuring, modelling and forecasting accounting numbers. Dr Falta's research was motivated by two observations. Firstly, in accounting practice, decision-making often relies on subjective quantifications and forecasts of business activities and, thus, does not account for uncertainty in a rational way. Secondly, there are some academic foundations for statistical approaches to accounting, yet none has been developed carefully enough for results to penetrate and to contribute to practitioners' needs. Dr Falta applied components of mathematics, statistics, econometrics, finance and computing to aspects of accounting and auditing. He developed an enhanced framework for scientific measurement of business process costing and recording accounting transaction data. This has enabled a better understanding of risk in accounting-based decision-making. His research is being incorporated in projects with the Royal Australian Navy and SunWater.
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A risk-based approach to the acquisition of electronic safety equipment for mines / Gabriel Petrus Rossouw van der MerweVan der Merwe, Gabriel Petrus Rossouw January 2014 (has links)
This research is focused on the acquisition of electronic safety equipment for mines and was conducted within the design science research (DSR) framework. Design science research ensured a directed research process was followed.
The existing acquisition process and risk management methods used in the South African mining environment were analysed by means of observations, a case study, technical documentation and literature. It was evident from this analysis that a discontinuity existed between the acquisition and operations phases in terms of the management of safety risk in the acquisition of electronic safety equipment when viewed from a full life cycle perspective. This discontinuity could be addressed by defining a risk perspective on acquisition, as such a perspective would draw together engineering and mining operations in terms of safety and productivity.
Research topics in this literature study include risk definition and terminologies, risk management frameworks, risk analysis methodologies and characterization, existing risk assessment tools and techniques, human error and operational modelling, and systems engineering. A literature study showed that similar challenges existed in other disciplines, with proposed solutions, but the discontinuity between the acquisition and operational phases had not been addressed. A specific approach of this research was to derive individualised research challenges aligned with the main research challenge, and then to translate each research challenge into one or more research solutions.
The discontinuity between the acquisition and operational phases (engineering and mining) is addressed by an activity-based risk (ABR) acquisition process. The activity-based risk method forms part of preliminary design of a systems engineering life cycle, as this phase is of critical importance to the ABR acquisition process. The focus of the ABR acquisition process is to find the functional definition and configuration of safety equipment that addresses both safety and productivity when taking into account human performance variability. In doing so, a balance between productivity and safety is found in a relativistic sense.
The effectiveness of the ABR process was verified in a real-world case study, where a safety system was analysed, fully developed, and evaluated in an operational environment to address safety risks associated with winch scraper operations.
Characteristics of the ABR process were demonstrated in this case study, which also showed in detail how to develop risk- and cost-reduced equipment from a risk perspective. Feedback obtained from evaluation of the resulting safety equipment in operation was found to be consistent with the ABR model simulation results, and assisted with the validation of the winch signalling system operational model.
Details of the ABR acquisition process are presented for functional analyses, simulation model construction, human performance variability modelling, risk-related performance measurement, simulation model evaluation, trade-off analyses, and physical realisation of winch signalling system artefacts. Finally, the advantages of using an ABR acquisition process are shown to underline the effectiveness of using a risk perspective for the acquisition of electronic safety equipment on South African mines. / PhD (Development and Management Engineering), North-West University, Potchefstroom Campus, 2015
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A risk-based approach to the acquisition of electronic safety equipment for mines / Gabriel Petrus Rossouw van der MerweVan der Merwe, Gabriel Petrus Rossouw January 2014 (has links)
This research is focused on the acquisition of electronic safety equipment for mines and was conducted within the design science research (DSR) framework. Design science research ensured a directed research process was followed.
The existing acquisition process and risk management methods used in the South African mining environment were analysed by means of observations, a case study, technical documentation and literature. It was evident from this analysis that a discontinuity existed between the acquisition and operations phases in terms of the management of safety risk in the acquisition of electronic safety equipment when viewed from a full life cycle perspective. This discontinuity could be addressed by defining a risk perspective on acquisition, as such a perspective would draw together engineering and mining operations in terms of safety and productivity.
Research topics in this literature study include risk definition and terminologies, risk management frameworks, risk analysis methodologies and characterization, existing risk assessment tools and techniques, human error and operational modelling, and systems engineering. A literature study showed that similar challenges existed in other disciplines, with proposed solutions, but the discontinuity between the acquisition and operational phases had not been addressed. A specific approach of this research was to derive individualised research challenges aligned with the main research challenge, and then to translate each research challenge into one or more research solutions.
The discontinuity between the acquisition and operational phases (engineering and mining) is addressed by an activity-based risk (ABR) acquisition process. The activity-based risk method forms part of preliminary design of a systems engineering life cycle, as this phase is of critical importance to the ABR acquisition process. The focus of the ABR acquisition process is to find the functional definition and configuration of safety equipment that addresses both safety and productivity when taking into account human performance variability. In doing so, a balance between productivity and safety is found in a relativistic sense.
The effectiveness of the ABR process was verified in a real-world case study, where a safety system was analysed, fully developed, and evaluated in an operational environment to address safety risks associated with winch scraper operations.
Characteristics of the ABR process were demonstrated in this case study, which also showed in detail how to develop risk- and cost-reduced equipment from a risk perspective. Feedback obtained from evaluation of the resulting safety equipment in operation was found to be consistent with the ABR model simulation results, and assisted with the validation of the winch signalling system operational model.
Details of the ABR acquisition process are presented for functional analyses, simulation model construction, human performance variability modelling, risk-related performance measurement, simulation model evaluation, trade-off analyses, and physical realisation of winch signalling system artefacts. Finally, the advantages of using an ABR acquisition process are shown to underline the effectiveness of using a risk perspective for the acquisition of electronic safety equipment on South African mines. / PhD (Development and Management Engineering), North-West University, Potchefstroom Campus, 2015
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