Implementing activity-based costing systems in small manufacturing firms: A field study

EMJ - Engineering Management Journal

Volumn 15, Issue 1, 2003, Pages 3-10

  Needy, Kim LaScola ^a   Bidanda, Bopaya ^a   Nachtmann, Heather ^b   Roztocki, Narcyz ^c   Warner, Rona Colosimo ^d  

^a UNIVERSITY OF PITTSBURGH   (United States)

^b UNIVERSITY OF ARKANSAS   (United States)

^c STATE UNIVERSITY OF NEW YORK   (United States)

^d ROLLS ROYCE CORPORATION   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

COMPETITION; COST EFFECTIVENESS; DECISION MAKING; MARKETING; RESEARCH AND DEVELOPMENT MANAGEMENT;

ACTIVITY BASED COSTING SYSTEMS; SMALL MANUFACTURING FIRMS;

INDUSTRIAL MANAGEMENT;

EID: 0038476099     PISSN: 10429247     EISSN: None     Source Type: Journal    
DOI: 10.1080/10429247.2003.11415190     Document Type: Article

References (35)

1. Baxendale, Sidney J., "Activity-based Costing for the Small Business," (2001) IEEE Engineering Management Review, 29(3), pp.77-86.
2. Beaujon, George J., and Vinod R. Sighal, "Understanding the Activity Costs in an Activity-Based Cost System," Journal of Cost Management (1990 Spring), pp. 51-72.
3. Benjamin, Colin O., Harshini P. Siriwardane, and Robert Laney, "Activity Based Costing in Small Manufacturing Companies-The Theory/Practice Gap," Engineering Management Journal, 6(4) (December 1994), pp. 7-12.
4. Bharara, A., and Chung-Yee Lee, "Implementing of an Activity Based Costing System in a Small Manufacturing Company," International Journal of Production Research, 34(4) (April 1996), pp.1109-1130.
5. Block, Stanley, "Capital Budgeting Techniques Used By Small Business Firms in the 1990s," (1997) The Engineering Economist, 42(4), pp. 289-302.
6. Cooper, Robin, "The Two-Stage Procedure in Cost Accounting-Part One," Journal of Cost Management, 1(2) (Summer 1987a), pp. 43-51.
7. Cooper, Robin, "The Two-Stage Procedure in Cost Accounting-Part Two," Journal of Cost Management, 1(3) (Fall 1987b), pp. 39-45.
8. Cooper, Robin, "The Rise of Activity Based Costing-Part One: What is an Activity-Based Cost System?," Journal of Cost Management, 2(2) 1988a), pp. 45-54.
9. Cooper, Robin, "The Rise of Activity Based Costing-Part Two: When Do I Need an Activity-Based Cost System?" Journal of Cost Management, 2(3) (1988b), pp. 41-48.
10. Cooper, Robin, "The Rise of Activity Based Costing-Part Four: What Do Activity-Based Cost Systems Look Like?," Journal of Cost Management, 3(1) (1989a), pp. 38-49.
11. Cooper, Robin, "The Rise of Activity Based Costing-Part Three: How Many Cost Drivers Do You Need, and How Do You Select Them?," Journal of Cost Management, 2(4) (Winter 1989b), pp. 34-46.
12. Cooper, Robin, and Robert S. Kaplan, "How Cost Accounting Distorts Product Costs," Management Accounting, (April 1988a), pp. 20-27.
13. Cooper, Robin and Robert S. Kaplan, "Measure Cost Right: Make the Right Decisions," Harvard Business Review, (Sept. 1988b-Oct. 1988b), pp. 96-102.
14. Cooper, Robin, and Robert S. Kaplan, "Profit Priorities from Activity Based Costing. Harvard Business Review," (May 1991-June 30, 1991).
15. Gunasekaran, Angappa, H.B. Marri, and R.J. Grieve, (1999) "Activity Based Costing in Small and Medium Enterprises," Computers & Industrial Engineering, 37(1), pp. 407-411.
16. Gunasekaran, Angappa, Ronald McNeil, and Daljit Singh, (2000) "Activity-based Management in a Small Company: A Case Study," Production Planning & Control, 11(4), pp. 391-399.
17. Gunasekaran, Angappa, and Daljit Singh, (1999) "Design of Activity-based Costing in a Small Company: A Case Study," Computers & Industrial Engineering, 37(1) pp. 413-416.
18. Hicks, Douglas T., "Yes, ABC Is For Small Business, Too," (1999) Journal of Accountancy, 188(2), pp. 41-43.
19. Hicks, Douglas T., (1992) Activity Based Costing for Small and Mid-Sized Businesses: An Implementation Guide, John Wiley & Sons.
20. Johnson, H. Thomas, "Activity Management: Reviewing the Past and Future of Cost Management," Journal of Cost Management, 3(4) (1990), pp. 4-7.
21. Johnson, H. Thomas, "Activity-Based Management: Past, Present, and Future," The Engineering Economist, 36(3) (1991), pp. 219-238.
22. Johnson, H. Thomas, (1992) Relevance Regained, The Free Press.
23. Johnson, H. Thomas, and Robert S. Kaplan, (1987) Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press.
24. Mariotti, John, "Beyond Activity Based Costing: Try Customer Based Profitability Accounting," Industry Week, 245(22) (1996), p. 29.
25. McGuire, Brian L., Mahmed C. Kocakulah, and John W. Dague, "Using ABC to Identify Cost Drivers in a Manufacturing Environment," Journal of Cost Management (September 1997-October 31, 1997), pp. 22-28.
26. Needy, Kim LaScola, and Bopava Bidanda, "Activity Based Costing for Small Manufacturers-A Field Study," 4th Industrial Engineering Research Conference Proceedings (1995), pp. 628-634.
27. Needy, Kim LaScola, Bopaya Bidanda, and Mehmet Gulsen, (2000) "A Model to Develop, Assess, and Validate an Activity-based Costing System for Small Manufacturers," Engineering Management Journal, 12(1), pp. 31-38.
28. Roberts, Michael W., and Katherine J. Silvester, "Why ABC Failed and How It May Succeed," Journal of Cost Management, 9(4) 1996, pp. 23-35.
29. Roztocki, Narcyz, Jorge Valenzuela, Jose Porter, Robin Monk, and Kim LaScola Needy, "A Procedure for Smooth Implementation of Activity Based Costing in Small Companies," American Society of Engineering Management Conference Proceedings, (October 21-23, 1999), pp. 279-288.
30. Schrader, Charles B, Charles L. Mulford, and Virginia L. Blackburn, "Strategic and Operational Planning, Uncertainty, and Performance in Small Firms," Journal of Small Business Management, 27(4) (October 1989), pp. 45-60.
31. Shields, Michael D., and Michael A. McEwen, "Implementing Activity Based Costing System Successfully," Journal of Cost Management, 9 4 (Winter 1996), pp. 15-22.
32. Shim, Eunsup, and A. J. Stagliano, "A Survey of U.S. Manufacturers on Implementation of ABC," Journal of Cost Management (March/April 1997), pp. 39-41.
33. Turney, Peter B.B., "Using Activity Based Costing to Achieve Manufacturing Excellence," Journal of Cost Management, 3(2) (1989), pp. 23-31.
34. Villegas, Andres, Ana Maria Balderrama, (1996) Stelvio Di Cecco, and Pedro Caceres, "ABC Application for an Engineering Company," Proceedings of the 1996 40th Annual Meeting of AACE International, pp. C&S/M&C.5.1-C&S/S&C.5.10.
35. Welsh, John A., and Jerry F. White, "A Small Business Is Not a Little Big Business," (1981) Harvard Business Review, 59(4), pp. 18-27.