A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann
This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described...
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI)
2019
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| Online Access: | https://ir.uitm.edu.my/id/eprint/29287/ |
| _version_ | 1848807196904652800 |
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| author | Wegmann, Gregory |
| author_facet | Wegmann, Gregory |
| author_sort | Wegmann, Gregory |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology applied is an academic and professional literature review. The typology designed shows common points and similarities of the methods observed and their strategic dimensions. Some of the methods studied are more or less useful for practitioners, according to the situation of their companies. |
| first_indexed | 2025-11-14T22:38:59Z |
| format | Article |
| id | uitm-29287 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T22:38:59Z |
| publishDate | 2019 |
| publisher | Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-292872020-04-08T16:21:46Z https://ir.uitm.edu.my/id/eprint/29287/ A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann apmaj Wegmann, Gregory Costs. Industrial costs Cost effectiveness This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described and to build a typology useful for managers. The discussion leads to a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the Strategic Cost Management Theory from which emerges the ABC philosophy. The methodology applied is an academic and professional literature review. The typology designed shows common points and similarities of the methods observed and their strategic dimensions. Some of the methods studied are more or less useful for practitioners, according to the situation of their companies. Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI) 2019-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/29287/1/29287.pdf Wegmann, Gregory (2019) A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann. (2019) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 14 (2). pp. 161-184. ISSN 2550-1631 https://apmaj.uitm.edu.my/ |
| spellingShingle | Costs. Industrial costs Cost effectiveness Wegmann, Gregory A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann |
| title | A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann |
| title_full | A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann |
| title_fullStr | A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann |
| title_full_unstemmed | A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann |
| title_short | A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann |
| title_sort | typology of cost accounting practices based on activity-based costing - a strategic cost management approach / gregory wegmann |
| topic | Costs. Industrial costs Cost effectiveness |
| url | https://ir.uitm.edu.my/id/eprint/29287/ https://ir.uitm.edu.my/id/eprint/29287/ |