The thesis is oriented to an alternative approach of allocation of overhead costs which arose in the second half of the nineties of the twentieth century. Activity Based Costing (ABC) is a way of cost control based on looking at costs through activities that are performed in the organization. The following determining of their costs is done based on dividing them into various cost pools with differentiated cost drivers that do not have to be volume based. The thesis is apart from the theoretical study of the topic supplemented by a survey of prevalence of ABC in the Czech Republic and primarily by an analysis of an already created strategic ABC model which is used for studying a degree of compliance of theoretical foundations of the principle with actual methods used in creating the ABC model.

Em um momento da gestão eficaz, de exigência de alta produtividade, qualidade, inovação e de pressões ambientais e sociais, talvez um dos fatores mais determinantes do sucesso ou fracasso da empresa seja o posicionamento da mesma quanto aos seus custos. A contabilidade de custos, após um longo período de estagnação e, por conseqüência, perda da relevância, teve de adequar-se à nova realidade, evoluindo dos sistemas tradicionais de custeio, focados na mensuração e controle, para sistemas que focassem a gestão ao invés do controle, nascendo, dessa forma, o custeio baseado em atividades. Os diferenciais quanto a esse método de custeio em relação aos chamados métodos tradicionais residem em dois importantes conceitos embutidos na sua concepção: o conceito de atividades e, principalmente, o conceito de direcionadores de custo ou cost drivers. A precisão, o custo de coleta e manutenção dos dados e também a influência dos cost drivers sobre os gestores devem ser analisadas para a seleção dos direcionadores de custos. Dada a importância do custeio baseado em atividades e, por conseqüência, da escolha de direcionadores de custos, o trabalho busca desenvolver procedimentos para seleção de direcionadores que possam ser originados de dados já existentes na empresa e de fácil manuseio e gestão, os chamados direcionadores de transação, analisando a adequação desses direcionadores quanto a seu custo de obtenção, efeito comportamental e precisão. / In a moment of the effective administration, of demand of high productivity, quality, innovation and of environmental and social pressures, perhaps one of the factors more determinant of the success or failure of the company is the positioning of the same with relationship at your costs. The cost accounting, after a long stagnation period and, for consequence, loss of the relevance, had to adapt to the new reality, developing of the traditional systems of costing, centered in the measure and control, for systems that centered the administration instead of the control, being born, in that way, the activity based costing. You differentiate yourselves with relationship to that costing method in relation to the calls traditional methods they reside in two important concepts embedded in your conception: the concept of activities and, mainly, the concept of cost drivers. The precision, the collection cost and maintenance of the data and also the influence of the cost drivers on the managers should be analyzed for the selection of the cost drivers. Given the importance of the activity based costing and, for consequence, of the choice of costs drivers, the work search to develop procedures for selection of cost drivers that can be originated of already data existent in the company and of easy handling and administration, the calls transaction cost drivers, analyzing the adaptation of those cost drivers with relationship your obtaining cost, effect in the behavior and precision.

Thesis (M.Com. (Accounting))--University of the Witwatersrand, Faculty of Commerce, Law and Management, School of Accountancy, 2017 / The Water Trading Entity (WTE) under the Department of Water Affairs and Sanitation in South Africa is mandated by the National Water Act to charge users for raw water supplied, and the tariffs it charges must enable it to fully recover its costs. The entity is concerned that it is not achieving full equity in relation to refining the recovery mechanism to obtain tariffs that represent usage of resources. This research study sought to investigate the possibility of implementing Activity Based Costing (ABC) in order to overcome the deficiencies of using the Traditional Costing system. ABC is a costing tool that measures the cost of activities to provide more accurate cost information for management. This research examines the practicalities of applying ABC in the water sector. WTE supplies raw water to the Water Boards who further supply to Municipalities, which in turn supply to the final consumers. It is possible that due to the limitations of the traditional costing there may be a price distortion throughout the water supply value chain, and if this is corrected consumers may pay a fair price for water. This research paper has revealed that indirect costs are quite significant within the WTE and proposes an ABC model that would be easy to implement to allocate costs more accurately leading to a full recovery of costs. Keywords: Activity Based Costing, Traditional Costing, Indirect Costs, Water Schemes / GR2018

This dissertation focuses on how to use prototyping as a method for developing models in Management Accounting and Control Systems, a field in Business Administration. It combines three emerging theories: prototyping, Activity Based Costing (ABC) and the Balanced Scorecard (BSc). Prototyping is an alternative to the traditional systems development method. In prototyping end-users play an important role in being a part of the development team in the design of models for ABC and BSc. The study is conducted as action research projects. Together with controllers and their co-workers, in three organisations, I am engaged in four prototyping projects between 1988 and 2003. The cases are Gunnebo Fastening, Kinnarps Office Furniture and the local community organisation for Childcare & School in Västervik. The main result is that we can show that it is possible to develop models for ABC and BSc with prototyping. It is also possible to develop models for the different versions of ABC and BSc that Cooper & Kaplan and Kaplan & Norton suggest. We learn that prototyping is a process in loops consisting of four phases: exploration, experimentation, evaluation and evolution. This type of prototyping is labelled Experience based Prototyping, E-Prototyping. The contributions from the study are of two kinds. The major contribution is that with the E-Prototyping process we can see a further development of the knowledge of prototyping. In E-Prototyping I have put together various theories on prototyping into one process and identified the four phases of exploration, experimentation, evaluation and evolution. The second kind of contribution is found in models for ABC and BSc, developed with prototyping. Both ABC and BSc theories continue to be developed and I have followed that development for almost 15 years. We have been able to show, both theoretically and practically, that prototyping is an alternative to the stepwise system development method that Cooper & Kaplan and Kaplan & Norton suggest. It is a method that allows us to follow the various versions of the theory of ABC and BSc with our prototypes. We are also extending BSc theory when we use the BSc prototype Cockpit as a model for quality control and when we introduce the combination of ABC and BSc as a basis for what the C and S label value for money.

Packaging has a major impact on the activities performed in a logistical value chain. Packaging can improve or decrease the efficiency of the outbound logistics process. It is therefore important to consider the activities and the value that they add to the overall process. ROL International is a Swedish store interior manufacturer that design, produce and distribute their products on a global basis. One of their basic products is the shelf concept. ROL wants to improve their efficiency and consider a change in the packaging method for the shelf concept. Two alternative packaging methods have been suggested and ROL want to know if either of the two alternatives would result in increased efficiency. The purpose of this report is to evaluate the two packaging alternatives and their impact on the activities connected to the outbound logistics at ROL International. Since the study was conducted at request from ROL International, it is considered as a qualitative single case study. Observations, mainly at ROL’s warehouse but also through an observation at one customer’s premises, were used for determination of the activities included throughout the studied process. In addition to the observations, interviews were conducted with key persons concerned with the effects of a change in packaging method. Secondary data in form of order and shelf statistics were important for the study due to its impact on the frequency in which the studied activities are performed. The study found that neither of the two suggested packaging alternatives are suitable for implementation in the present situation. This is mainly because of the increase in activities needed to perform the packaging of shelves, which would result in increased cost that cannot be justified through enhanced customer service and higher quality. More-over, the study also found that the current process for picking customer orders are ineffi-cient and might require a restructuring of the warehouse operation in order to become more efficient.

<p>Packaging has a major impact on the activities performed in a logistical value chain. Packaging can improve or decrease the efficiency of the outbound logistics process. It is therefore important to consider the activities and the value that they add to the overall process. ROL International is a Swedish store interior manufacturer that design, produce and distribute their products on a global basis. One of their basic products is the shelf concept. ROL wants to improve their efficiency and consider a change in the packaging method for the shelf concept. Two alternative packaging methods have been suggested and ROL want to know if either of the two alternatives would result in increased efficiency.</p><p>The purpose of this report is to evaluate the two packaging alternatives and their impact on the activities connected to the outbound logistics at ROL International.</p><p>Since the study was conducted at request from ROL International, it is considered as a qualitative single case study. Observations, mainly at ROL’s warehouse but also through an observation at one customer’s premises, were used for determination of the activities included throughout the studied process. In addition to the observations, interviews were conducted with key persons concerned with the effects of a change in packaging method. Secondary data in form of order and shelf statistics were important for the study due to its impact on the frequency in which the studied activities are performed.</p><p>The study found that neither of the two suggested packaging alternatives are suitable for implementation in the present situation. This is mainly because of the increase in activities needed to perform the packaging of shelves, which would result in increased cost that cannot be justified through enhanced customer service and higher quality. More-over, the study also found that the current process for picking customer orders are ineffi-cient and might require a restructuring of the warehouse operation in order to become more efficient.</p>

M.Tech. Business Administration. Business School. / Despite the growing concern of environmental issues including climate change and green house gas emissions as demonstrated in a number of global conventions such as the recently concluded climate change conference in Copenhagen Denmark in December 2009, little attention has been paid to how the service sector impacts the environment and how related environmental costs are accounted for. Conversely, there is a general lack of consideration given to environmental impacts, environmental responsibility, accountability, environmental costs and potential cost savings within university settings. The overall objective of the study is to assess the application of environmental management accounting (EMA) at Tshwane University of Technology (TUT). This was achieved by investigating the environmental impacts associated with the operations of TUT as a service organization and examine how the institution manages, account and report environmental cost. The study employed a case study and data was collected by means of exploratory and explanatory research techniques using two data sets; documentary and in-depth individual face-to-face interviews employing a semi-structured questionnaire with closed and open ended questions to collect primary data. Fourteen interviews were conducted with personnel of two main divisions involved with EMA related information Building and Estate and Finance. Documentary and interview data was transcribed and reduced through descriptive statistics and a process of selection, focusing, simplification, abstraction and transformation of the data enabling categories, themes and patterns to be identified. vi The results indicate that; the implementation of EMA and general governance for environmental responsibility and accountability is extremely weak. The potential use of EMA is neglected and, as such, EMA implementation is not considered a priority. Three barriers to the adoption of EMA within TUT were identified as: institutional pressures, a low profile of accounting for the environment, and management’s attitudes. There is a need to improve the quality of information by restructuring the classification in the income and expenditure report and introducing further classifications. Such classifications should relate to responsibility centres. There is further need to create incentives geared to promote environmental awareness and behavior change and to monitor non-financial information on resources used especially electricity, water, fuel and paper to facilitate the implementation of EMA at TUT. A general ledger model and action plan for the implementation of EMA at TUT utilizing the use of activity based costing has been suggested.

This study aims to examine the characteristics of ABC in Thailand and to compare the important aspects of ABC in Thailand, as a developing country, to those in the UK, the US and Australia, as developed countries. A mail questionnaire survey was considered an appropriate method for this study. The sample was randomly selected from the directory of manufacturing firms of the Ministry of Industry of Thailand (1,000 firms). 219 questionnaires were returned, generating a 21.9% response rate.

Thesis (Ph.D.)--University of Western Australia, 2006.

Tez (Yüksek Lisans) - Süleyman Demirel Üniversitesi, Sosyal Bilimler Enstitüsü, İşletme Anabilim Dalı, 2007. / Bibliyografya var.