Application of Activity-Based Costing Management System by Key Success Paths to Promote the Competitive Advantages and Operation Performance

Autor: Wu, Mei-Fang, Wang, Shu-Li, Feng-Tsung Cheng
Jazyk: angličtina
Rok vydání: 2015
Předmět:
DOI: 10.5281/zenodo.1110149
Popis: Highly developed technology and highly competitive global market highlight the important role of competitive advantages and operation performances in sustainable company operation. Activity-Based Costing (ABC) provides accurate operation cost and operation performance information. Rich literatures provide relevant research with cases study on Activity-Based Costing application, but the research on cause relationship between key success factors and its specific outcome, such as profitability or share market are few. These relationships provide the ways to handle the key success factors to achieve the specific outcomes for ensuring to promote the competitive advantages and operation performances. The main purposes of this research are exploring the key success paths by Key Success Paths approach which will lead the ways to apply Activity-Base Costing. The Key Success Paths is the innovative method which is exploring the cause relationships and explaining what are the effects of key success factors to specific outcomes of Activity-Based Costing implementation. The cause relationships between key success factors and successful specific outcomes are Key Success Paths (KSPs). KSPs are the guidelines to lead the cost management strategies to achieve the goals of competitive advantages and operation performances. The research findings indicate that good management system design may affect the well outcomes of Activity-Based Costing application and achieve to outstanding competitive advantage, operating performance and profitability as well by KSPs exploration.
{"references":["Cooper and Kaplan, \"Measure Cost Right: Make the Right Decision,\"\nHarvard Business Review, pp. 96-103, 1988.","Pernot, E., Roodhooft, F. & Van den Abbeele, A. \"Time-driven\nactivity-based costing for interlibrary services: A case study in a\nuniversity.\" The Journal of Academic Librarianship, vol. 33, no. 5, pp.\n551-560, 2007.","Ask and Ax, \"Trends in the Development of Product Costing Practices\nand Techniques-A Survey of the Swedish Manufacturing Industry,\"\nDepartment of Business Administration, Gothenburg School of\nEconomics and Commercial Law, 1992.","Bright et al, \"The Deployment of Costing Techniques and Practices: A\nUK Study,\" Management Accounting Research, vol. 3, pp.201-211,\n1992.","Innes and Falconer, \"A survey of activity-based costing in the U.K.'s\nlargest companies,\" Management Accounting Research, 1995.","Ragin, Charles C., \"Fuzzy-Set Social Science. Chicago: University of\nChicago Press,\" 2000.","Anderson and Young, \"Reading in Management Accounting,\" 2rd ed.,\npp.103-116, 1997.","Ashworth and Evans, \"Activity-Based Management: Moving Beyond\nAdolescence,\" Management Accounting-London, 1995.","Cheng C. Z., \"Research on Key Factors of Impacting on Cost System\nAdoption—Case Study of Activity-Based Costing System,\" 2000.\n[10] Chung J. Y., \"Research on the printing plant of military By\nActivity-Based Costing,\" 2000.\n[11] Nu U. C., \"The Application of ABC In Maintain of Military aircraft,\"\n2005.\n[12] Liu Y. C., \"Research on Budget System by Integrating BSC and\nABC—Case Study of Keelung Port Bureau,\" 2004.\n[13] Lin U. C., \"Plan and Design of ABC—Case Study of Motor vehicles\ncomponents manufacturing,\" 2004.\n[14] Wu M. F., and Chang P. L., \"An innovative new product development\nstrategy: The key success paths approach,\" International Journal of the\nPhysical Sciences, vol. 6, no. 25, pp.5922-5936, 2011."]}
Databáze: OpenAIRE
Externí odkaz: