A model to develop, assess, and validate an activity-based costing system for small manufacturers

EMJ - Engineering Management Journal

Volumn 12, Issue 1, 2000, Pages 31-38

  Needy, Kim LaScola ^a   Bidanda, Bopaya ^a   Gulsen, Mehmet ^b  

^a UNIVERSITY OF PITTSBURGH   (United States)

^b United Airlines   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 0010742263     PISSN: 10429247     EISSN: None     Source Type: Journal    
DOI: 10.1080/10429247.2000.11415061     Document Type: Article

References (17)

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2. Chowdhury, Sharsud D., and James R. Lang, "Crisis, Decline, and Turnaround: A Test of Competing Hypotheses for Short-Term Performance Improvement in Small Firms," Journal of Small Business Management, 57:4 (October 1993), pp. 9-17.
3. Cooper, Robin, "Elements of Activity-Based Costing," in B. J. Brinker (ed.), Emerging Practices in Cost Management, Warren Gorham & Lamont (1990), pp. 3-23.
4. Cooper, Robin, and Robert S. Kaplan, "How Cost Accounting Distorts Product Costs," Management Accounting, 159:10 (April 1988a), pp. 20-27.
5. Cooper, Robin, and Robert S. Kaplan, "Measure Costs Right: Make the Right Decision," Harvard Business Review, 66:5 (September/October 1988b), pp. 96-103.
6. Harrison, David S., and William G. Sullivan, "Activity-Based Accounting for Improved Product Costing," Journal of Engineering Valuation and Cost Analysis, 1 1 (1996), pp. 55-64.
7. Hicks, Douglas T. Activity Based Costing for Small and Mid-Sized Businesses-An Implementation Guide, John Wiley & Sons (1992).
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9. Keats, Barbara W., and Jeffrey S. Bracker, "Toward a Theory of Small Firm Performance: A Conceptual Model," American Journal of Small Business, 12:4 (Spring 1988), pp. 41-58.
10. Needy, Kim L., and Bopaya Bidanda, "Activity Based Costing lor Small Manufacturers-A Field Study," 4th Industrial Engineering Research Conference Proceedings, Nashville, TN (May 24-25, 1995), pp. 628-634.
11. Needy, Kim L., and Bopaya Bidanda, "Development of an Activity Based Costing System in Your Small Company," Industrial Engineering Solutions '99 Conference Proceedings, Phoenix, AZ (May 23-26, 1999), pp. 58-63.
12. Needy, Kim L., Bopaya Bidanda, and Amlan Maitra, "ABC Systems for Small Design and Manufacturing Environments," Technical Report 97-8, University of Pittsburgh, Department of Industrial Engineering (1997).
13. Needy, Kim L., Heather Nachtmann, Narcyz Roztocki, Rona C. Warner, and Bopaya Bidanda, "Implementing Activity Based Costing System in Small Manufacturing Firms: A Field Study," Technical Report 99-7, University of Pittsburgh, Department of Industrial Engineering (1999).
14. Roztocki, Narcyz, Jorge F. Valenzuela, J. David Porter, Robin M. Thomas, and Kim L. Needy, "A Procedure for the Smooth Implementation of Activity Based Costing in Small Companies," 1999 American Society for Engineering Management Proceedings, Virginia Beach, VA (October 1999), pp. 279-288.
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