A framework for assessing cost management system changes: the case of activity-based costing implementation at food industry
An opportunity to investigate the technical and organizational effect of management accounting system changes has appeared with companies' adoption of activity-based costing (ABC). This paper presents an empirical investigation to study the effects of ABC system for case study from food industr...
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| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Growing Science
2015-04-01
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| Series: | Management Science Letters |
| Subjects: | |
| Online Access: | http://www.growingscience.com/msl/Vol5/msl_2015_17.pdf |
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| _version_ | 1850229730800828416 |
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| author | Tayebeh Faraji Ali Esmailzade Maghari Niloufar Mirsepasi |
| author_facet | Tayebeh Faraji Ali Esmailzade Maghari Niloufar Mirsepasi |
| author_sort | Tayebeh Faraji |
| collection | DOAJ |
| description | An opportunity to investigate the technical and organizational effect of management accounting system changes has appeared with companies' adoption of activity-based costing (ABC). This paper presents an empirical investigation to study the effects of ABC system for case study from food industry in Iran. From this case, the paper develops a framework for assessing ABC implementation and hypotheses about factors that influence implementation. The study detects five cost centers and for each cost center, it determines different cost drivers. The results of our survey has detected that implementation of ABC system not only helps precise allocation of overhead costs but also helps internal management companies for better planning and control of production, making better decisions for company's profits. |
| format | Article |
| id | doaj-art-e5c23e009e3545e7bb4b25b5fe65a5e6 |
| institution | OA Journals |
| issn | 1923-2934 1923-9343 |
| language | English |
| publishDate | 2015-04-01 |
| publisher | Growing Science |
| record_format | Article |
| series | Management Science Letters |
| spelling | doaj-art-e5c23e009e3545e7bb4b25b5fe65a5e62025-08-20T02:04:06ZengGrowing ScienceManagement Science Letters1923-29341923-93432015-04-015441341810.5267/j.msl.2015.1.017A framework for assessing cost management system changes: the case of activity-based costing implementation at food industryTayebeh FarajiAli Esmailzade Maghari Niloufar Mirsepasi An opportunity to investigate the technical and organizational effect of management accounting system changes has appeared with companies' adoption of activity-based costing (ABC). This paper presents an empirical investigation to study the effects of ABC system for case study from food industry in Iran. From this case, the paper develops a framework for assessing ABC implementation and hypotheses about factors that influence implementation. The study detects five cost centers and for each cost center, it determines different cost drivers. The results of our survey has detected that implementation of ABC system not only helps precise allocation of overhead costs but also helps internal management companies for better planning and control of production, making better decisions for company's profits.http://www.growingscience.com/msl/Vol5/msl_2015_17.pdfActivity based costABCFood industry |
| spellingShingle | Tayebeh Faraji Ali Esmailzade Maghari Niloufar Mirsepasi A framework for assessing cost management system changes: the case of activity-based costing implementation at food industry Management Science Letters Activity based cost ABC Food industry |
| title | A framework for assessing cost management system changes: the case of activity-based costing implementation at food industry |
| title_full | A framework for assessing cost management system changes: the case of activity-based costing implementation at food industry |
| title_fullStr | A framework for assessing cost management system changes: the case of activity-based costing implementation at food industry |
| title_full_unstemmed | A framework for assessing cost management system changes: the case of activity-based costing implementation at food industry |
| title_short | A framework for assessing cost management system changes: the case of activity-based costing implementation at food industry |
| title_sort | framework for assessing cost management system changes the case of activity based costing implementation at food industry |
| topic | Activity based cost ABC Food industry |
| url | http://www.growingscience.com/msl/Vol5/msl_2015_17.pdf |
| work_keys_str_mv | AT tayebehfaraji aframeworkforassessingcostmanagementsystemchangesthecaseofactivitybasedcostingimplementationatfoodindustry AT aliesmailzademaghari aframeworkforassessingcostmanagementsystemchangesthecaseofactivitybasedcostingimplementationatfoodindustry AT niloufarmirsepasi aframeworkforassessingcostmanagementsystemchangesthecaseofactivitybasedcostingimplementationatfoodindustry AT tayebehfaraji frameworkforassessingcostmanagementsystemchangesthecaseofactivitybasedcostingimplementationatfoodindustry AT aliesmailzademaghari frameworkforassessingcostmanagementsystemchangesthecaseofactivitybasedcostingimplementationatfoodindustry AT niloufarmirsepasi frameworkforassessingcostmanagementsystemchangesthecaseofactivitybasedcostingimplementationatfoodindustry |