메뉴 건너뛰기




Volumn 127, Issue 2, 2010, Pages 238-248

Supply chain management, activity-based costing and organisational factors

Author keywords

Activity based costing; Organisational factors; Supply chain management

Indexed keywords

ACTIVITY BASED COSTING; BUSINESS INDUSTRY; BUSINESS SIZE; CHAIN MANAGEMENT; COST DATA; GLOBAL COMPETITION; GLOBAL SUPPLY CHAIN MANAGEMENT; MANUFACTURING FIRMS; NEW ZEALAND; ORGANISATIONAL FACTORS; SMALLER FIRMS;

EID: 77956062588     PISSN: 09255273     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ijpe.2009.08.004     Document Type: Article
Times cited : (71)

References (78)
  • 1
    • 33646541699 scopus 로고    scopus 로고
    • Management accounting practices in the British food and drinks industry
    • M. Abdel-Kader, and R. Luther Management accounting practices in the British food and drinks industry British Food Journal 108 2006 336
    • (2006) British Food Journal , vol.108 , pp. 336
    • Abdel-Kader, M.1    Luther, R.2
  • 2
    • 38249027473 scopus 로고
    • Innovation and firm size in manufacturing
    • Z.J. Acs, and D.B. Auderetsch Innovation and firm size in manufacturing Technovation 7 1988 197 210
    • (1988) Technovation , vol.7 , pp. 197-210
    • Acs, Z.J.1    Auderetsch, D.B.2
  • 3
    • 77956062406 scopus 로고    scopus 로고
    • Organizational and behavioural factors influencing the adoption and success of ABC in the UK
    • M. Al-Omiri, and C. Drury Organizational and behavioural factors influencing the adoption and success of ABC in the UK Cost Management 21 2007 38
    • (2007) Cost Management , vol.21 , pp. 38
    • Al-Omiri, M.1    Drury, C.2
  • 4
    • 35748957489 scopus 로고    scopus 로고
    • A survey of factors influencing the choice of product costing systems in UK organizations
    • M. Al-Omiri, and C. Drury A survey of factors influencing the choice of product costing systems in UK organizations Management Accounting Research 18 2007 399 424
    • (2007) Management Accounting Research , vol.18 , pp. 399-424
    • Al-Omiri, M.1    Drury, C.2
  • 5
    • 0002421007 scopus 로고
    • A framework of assessing cost management system changes: The case of activity based costing implementation at General Motors, 19861993
    • S.W. Anderson A framework of assessing cost management system changes: the case of activity based costing implementation at General Motors, 19861993 Journal of Management Accounting Research 7 1995 1 51
    • (1995) Journal of Management Accounting Research , vol.7 , pp. 1-51
    • Anderson, S.W.1
  • 7
    • 33748439247 scopus 로고    scopus 로고
    • Characteristics of adopters and organizational changes
    • D. Askarany Characteristics of adopters and organizational changes Thunderbird International Business Review 48 2006 705 725
    • (2006) Thunderbird International Business Review , vol.48 , pp. 705-725
    • Askarany, D.1
  • 8
    • 55149119424 scopus 로고    scopus 로고
    • Diffusion of innovation and business size: A longitudinal study of PACIA
    • D. Askarany, and M. Smith Diffusion of innovation and business size: a longitudinal study of PACIA Managerial Auditing Journal 23 2008 900 916
    • (2008) Managerial Auditing Journal , vol.23 , pp. 900-916
    • Askarany, D.1    Smith, M.2
  • 9
    • 55149096252 scopus 로고    scopus 로고
    • Attributes of innovation and the implementation of managerial tools: An activity-based management technique
    • D. Askarany, M. Smith, and H. Yazdifar Attributes of innovation and the implementation of managerial tools: an activity-based management technique International Journal of Business and Systems Research 1 2007 98 114
    • (2007) International Journal of Business and Systems Research , vol.1 , pp. 98-114
    • Askarany, D.1    Smith, M.2    Yazdifar, H.3
  • 12
    • 36949014080 scopus 로고    scopus 로고
    • Adoption of activity management practices in public sector organizations
    • K. Baird Adoption of activity management practices in public sector organizations Accounting and Finance 47 2007 551
    • (2007) Accounting and Finance , vol.47 , pp. 551
    • Baird, K.1
  • 13
    • 7544251752 scopus 로고    scopus 로고
    • Adoption of activity management practices: A note on the extent of adoption and the influence of organizational and cultural factors
    • K. Baird, G.L. Harrison, and R.C. Reeve Adoption of activity management practices: a note on the extent of adoption and the influence of organizational and cultural factors Management Accounting Research 15 2004 383 399
    • (2004) Management Accounting Research , vol.15 , pp. 383-399
    • Baird, K.1    Harrison, G.L.2    Reeve, R.C.3
  • 14
    • 56349108918 scopus 로고    scopus 로고
    • Application of activity-based costing to a land transportation company: A case study
    • A. Baykasoglu, and V. Kaplanoglu Application of activity-based costing to a land transportation company: a case study International Journal of Production Economics 116 2008 308 324
    • (2008) International Journal of Production Economics , vol.116 , pp. 308-324
    • Baykasoglu, A.1    Kaplanoglu, V.2
  • 16
    • 39649089556 scopus 로고    scopus 로고
    • Holding cost determination: An activity-based cost approach
    • P. Berling Holding cost determination: an activity-based cost approach International Journal of Production Economics 112 2008 829 840
    • (2008) International Journal of Production Economics , vol.112 , pp. 829-840
    • Berling, P.1
  • 17
    • 55149089754 scopus 로고
    • Small business failure and bankruptcy: What progress has been made in the decade?
    • B.J.E. Berryman Small business failure and bankruptcy: what progress has been made in the decade? Small Enterprise Research The Journal of SEAANZ 2 1993 5 27
    • (1993) Small Enterprise Research the Journal of SEAANZ , vol.2 , pp. 5-27
    • Berryman, B.J.E.1
  • 18
    • 0031094111 scopus 로고    scopus 로고
    • Diffusion and accounting: The case of ABC in Norway
    • T. Bjrnenak Diffusion and accounting: the case of ABC in Norway Management Accounting Research 8 1997 3 17
    • (1997) Management Accounting Research , vol.8 , pp. 3-17
    • Bjrnenak, T.1
  • 21
    • 33748419718 scopus 로고    scopus 로고
    • The impact of demand and supply factors in the diffusion of accounting innovations: The adoption of activity-based costing in Australian manufacturing firms
    • Sydney, February, September
    • Booth, P., Giacobbe, F., 1998. The impact of demand and supply factors in the diffusion of accounting innovations: the adoption of activity-based costing in Australian manufacturing firms. In: Management Accounting Conference, Sydney, February, September.
    • (1998) Management Accounting Conference
    • Booth, P.1    Giacobbe, F.2
  • 22
    • 28444471520 scopus 로고    scopus 로고
    • A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing
    • J.A. Brierley, C.J. Cowton, and C. Drury A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing International Journal of Production Economics 100 2006 314 321
    • (2006) International Journal of Production Economics , vol.100 , pp. 314-321
    • Brierley, J.A.1    Cowton, C.J.2    Drury, C.3
  • 23
    • 33744952679 scopus 로고    scopus 로고
    • Technological and organizational influences on the adoption of activity-based costing in Australia
    • D.A. Brown, P. Booth, and F. Giacobbe Technological and organizational influences on the adoption of activity-based costing in Australia Accounting and Finance 44 2004 329
    • (2004) Accounting and Finance , vol.44 , pp. 329
    • Brown, D.A.1    Booth, P.2    Giacobbe, F.3
  • 24
    • 41549168853 scopus 로고    scopus 로고
    • An evaluation of activity-based costing and functional-based costing: A game-theoretic approach
    • S.L. Charles, and D.R. Hansen An evaluation of activity-based costing and functional-based costing: a game-theoretic approach International Journal of Production Economics 113 2008 282 296
    • (2008) International Journal of Production Economics , vol.113 , pp. 282-296
    • Charles, S.L.1    Hansen, D.R.2
  • 25
    • 41549133061 scopus 로고    scopus 로고
    • An evaluation of activity-based costing and functional-based costing: A game-theoretic approach
    • S.L. Charles, and D.R. Hansen An evaluation of activity-based costing and functional-based costing: a game-theoretic approach International Journal of Production Economics 113 2008 480 494
    • (2008) International Journal of Production Economics , vol.113 , pp. 480-494
    • Charles, S.L.1    Hansen, D.R.2
  • 26
    • 0032013262 scopus 로고    scopus 로고
    • Adoption and benefits of management accounting practices: An Australian study
    • R.H. Chenhall, and K. Langfield-Smith Adoption and benefits of management accounting practices: an Australian study Management Accounting Research 9 1998 1 19
    • (1998) Management Accounting Research , vol.9 , pp. 1-19
    • Chenhall, R.H.1    Langfield-Smith, K.2
  • 27
    • 0042234138 scopus 로고    scopus 로고
    • Activity based costing in Ireland: Barriers to, and opportunities, for change
    • P.J. Clarke, N.T. Hill, and K. Stevens Activity based costing in Ireland: barriers to, and opportunities, for change Critical Perspectives on Accounting 10 1999 443 468
    • (1999) Critical Perspectives on Accounting , vol.10 , pp. 443-468
    • Clarke, P.J.1    Hill, N.T.2    Stevens, K.3
  • 29
    • 38749093301 scopus 로고    scopus 로고
    • A combined financial and physical flows evaluation for logistic process and tactical production planning: Application in a company supply chain
    • M. Comelli, P. Fnis, and N. Tchernev A combined financial and physical flows evaluation for logistic process and tactical production planning: application in a company supply chain International Journal of Production Economics 112 2008 77 95
    • (2008) International Journal of Production Economics , vol.112 , pp. 77-95
    • Comelli, M.1    Fnis, P.2    Tchernev, N.3
  • 30
    • 0037374078 scopus 로고    scopus 로고
    • Note on a New Zealand replication of the Innes et al. UK activity-based costing survey
    • W.D.J. Cotton, S.M. Jackman, and R.A. Brown Note on a New Zealand replication of the Innes et al. UK activity-based costing survey Management Accounting Research 14 2003 67
    • (2003) Management Accounting Research , vol.14 , pp. 67
    • Cotton, W.D.J.1    Jackman, S.M.2    Brown, R.A.3
  • 31
    • 0037374078 scopus 로고    scopus 로고
    • Note on a New Zealand replication of the Innes et al. UK activity-based costing survey
    • W.D.J. Cotton, S.M. Jackman, and R.A. Brown Note on a New Zealand replication of the Innes et al. UK activity-based costing survey Management Accounting Research 14 2003 67 72
    • (2003) Management Accounting Research , vol.14 , pp. 67-72
    • Cotton, W.D.J.1    Jackman, S.M.2    Brown, R.A.3
  • 32
    • 84970097289 scopus 로고
    • Organizational size and innovation
    • F. Damanpour Organizational size and innovation Organization Studies 13 1992 375 402
    • (1992) Organization Studies , vol.13 , pp. 375-402
    • Damanpour, F.1
  • 33
    • 33744952679 scopus 로고    scopus 로고
    • Technological and organizational influences on the adoption of activity-based costing in Australia
    • A.B. David, B. Peter, and G. Francesco Technological and organizational influences on the adoption of activity-based costing in Australia Accounting and Finance 44 2004 329
    • (2004) Accounting and Finance , vol.44 , pp. 329
    • David, A.B.1    Peter, B.2    Francesco, G.3
  • 35
    • 0031066385 scopus 로고    scopus 로고
    • The effect of strategy and organizational structure on the adoption and implementation of activity based costing
    • M. Gosselin The effect of strategy and organizational structure on the adoption and implementation of activity based costing Accounting Organizations and Society 22 1997 105 122
    • (1997) Accounting Organizations and Society , vol.22 , pp. 105-122
    • Gosselin, M.1
  • 39
    • 12244263519 scopus 로고    scopus 로고
    • Using relative profits as an alternative to activity-based costing
    • C. Homburg Using relative profits as an alternative to activity-based costing International Journal of Production Economics 95 2005 387 397
    • (2005) International Journal of Production Economics , vol.95 , pp. 387-397
    • Homburg, C.1
  • 40
    • 8344238767 scopus 로고
    • A survey of activity-based costing in the UK's largest companies
    • J. Innes, and F. Mitchell A survey of activity-based costing in the UK's largest companies Management Accounting Research June 1995 137 153
    • (1995) Management Accounting Research , pp. 137-153
    • Innes, J.1    Mitchell, F.2
  • 41
    • 0000030649 scopus 로고    scopus 로고
    • Activity-based costing in the UK's largest companies: A comparison of 1994 and 1999 survey results
    • J. Innes, F. Mitchell, and D. Sinclair Activity-based costing in the UK's largest companies: a comparison of 1994 and 1999 survey results Management Accounting Research 11 2000 349 362
    • (2000) Management Accounting Research , vol.11 , pp. 349-362
    • Innes, J.1    Mitchell, F.2    Sinclair, D.3
  • 42
    • 33750208868 scopus 로고
    • Small business as a research subject: Some reflections on knowledge of small business and effects on economic theory
    • P.A. Julien Small business as a research subject: some reflections on knowledge of small business and effects on economic theory Small Business Economics 5 1993 157 166
    • (1993) Small Business Economics , vol.5 , pp. 157-166
    • Julien, P.A.1
  • 43
    • 63849084703 scopus 로고    scopus 로고
    • The innovation of time-driven activity-based costing
    • R.S. Kaplan, and S.R. Anderson The innovation of time-driven activity-based costing Cost Management 21 2007 5
    • (2007) Cost Management , vol.21 , pp. 5
    • Kaplan, R.S.1    Anderson, S.R.2
  • 44
    • 84968082676 scopus 로고
    • Accounting lag: The obsolescence of cost accounting systems
    • R.S. Kaplan Accounting lag: the obsolescence of cost accounting systems California Management Review 18 1986 174 199
    • (1986) California Management Review , vol.18 , pp. 174-199
    • Kaplan, R.S.1
  • 46
    • 46849089001 scopus 로고    scopus 로고
    • The sufficiency of product and variable costs for production-related decisions when economies of scope are present
    • R. Kee The sufficiency of product and variable costs for production-related decisions when economies of scope are present International Journal of Production Economics 114 2008 682 696
    • (2008) International Journal of Production Economics , vol.114 , pp. 682-696
    • Kee, R.1
  • 47
    • 0031142371 scopus 로고    scopus 로고
    • Identifying investment opportunities for advanced manufacturing systems with comparative-integrated performance measurement
    • G. Kim, C.S. Park, and K.P. Yoon Identifying investment opportunities for advanced manufacturing systems with comparative-integrated performance measurement International Journal of Production Economics 50 1997 23 33
    • (1997) International Journal of Production Economics , vol.50 , pp. 23-33
    • Kim, G.1    Park, C.S.2    Yoon, K.P.3
  • 48
    • 0031275432 scopus 로고    scopus 로고
    • A knowledge-based decision support system for cost estimation and pricing decisions in versatile manufacturing companies
    • B.G. Kingsman, and A.A. de Souza A knowledge-based decision support system for cost estimation and pricing decisions in versatile manufacturing companies International Journal of Production Economics 53 1997 119 139
    • (1997) International Journal of Production Economics , vol.53 , pp. 119-139
    • Kingsman, B.G.1    De Souza, A.A.2
  • 49
    • 0001670960 scopus 로고    scopus 로고
    • The implementation stages of activity-based costing and the impact of contextual and organizational factors
    • K.R. Krumwiede The implementation stages of activity-based costing and the impact of contextual and organizational factors Journal of Management Accounting Research 10 1998 239 277
    • (1998) Journal of Management Accounting Research , vol.10 , pp. 239-277
    • Krumwiede, K.R.1
  • 50
    • 0031066470 scopus 로고    scopus 로고
    • Management control system and strategy: A critical review
    • K. Langfield-Smith Management control system and strategy: a critical review Accounting Organizations and Society 22 1997 207 232
    • (1997) Accounting Organizations and Society , vol.22 , pp. 207-232
    • Langfield-Smith, K.1
  • 51
    • 21944444753 scopus 로고
    • Competitive position and innovative efforts in SMEs
    • E. Lefebvre, and L. Lefebvre Competitive position and innovative efforts in SMEs Small Business Economics 5 1993 297 306
    • (1993) Small Business Economics , vol.5 , pp. 297-306
    • Lefebvre, E.1    Lefebvre, L.2
  • 54
    • 0033229027 scopus 로고    scopus 로고
    • Activity-based costing diffusion across organizations: An exploratory empirical analysis of Finnish firms
    • T. Malmi Activity-based costing diffusion across organizations: an exploratory empirical analysis of Finnish firms Accounting, Organizations and Society 24 1999 649 672
    • (1999) Accounting, Organizations and Society , vol.24 , pp. 649-672
    • Malmi, T.1
  • 56
    • 21844518072 scopus 로고
    • Innovation and diffusion in small firms: Theory and evidence
    • B. Nooteboom Innovation and diffusion in small firms: theory and evidence Small Business Economics 6 1994 327 348
    • (1994) Small Business Economics , vol.6 , pp. 327-348
    • Nooteboom, B.1
  • 58
    • 39149126619 scopus 로고    scopus 로고
    • Activity based costing
    • B. Pierce Activity based costing Accountancy Ireland 36 2004 28
    • (2004) Accountancy Ireland , vol.36 , pp. 28
    • Pierce, B.1
  • 59
    • 0030206091 scopus 로고    scopus 로고
    • A step-wise method for product range management and production control decisions: A case study at a board industry company
    • T. Pirttil, and R. Sandstrm A step-wise method for product range management and production control decisions: a case study at a board industry company International Journal of Production Economics 45 1996 223 230
    • (1996) International Journal of Production Economics , vol.45 , pp. 223-230
    • Pirttil, T.1    Sandstrm, R.2
  • 60
    • 43549103558 scopus 로고    scopus 로고
    • Parametric cost estimation based on activity-based costing: A case study for design and development of rotational parts
    • L. Qian, and D. Ben-Arieh Parametric cost estimation based on activity-based costing: a case study for design and development of rotational parts International Journal of Production Economics 113 2008 805 818
    • (2008) International Journal of Production Economics , vol.113 , pp. 805-818
    • Qian, L.1    Ben-Arieh, D.2
  • 61
    • 55149111050 scopus 로고
    • Banking on technology: The environment for bank borrowing by small Canadian technology-based firms
    • A. Riding Banking on technology: the environment for bank borrowing by small Canadian technology-based firms Journal of Small Business and Entrepreneurship 10 1993 13 24
    • (1993) Journal of Small Business and Entrepreneurship , vol.10 , pp. 13-24
    • Riding, A.1
  • 63
    • 0030182353 scopus 로고    scopus 로고
    • Modelling resource supply and demand: Expanding the utility of ABC
    • C. Salafatinos Modelling resource supply and demand: expanding the utility of ABC International Journal of Production Economics 44 1996 177 187
    • (1996) International Journal of Production Economics , vol.44 , pp. 177-187
    • Salafatinos, C.1
  • 64
    • 33745847844 scopus 로고    scopus 로고
    • Evaluation of the conversion from central storage to decentralized storages in cellular manufacturing environments using activity-based costing
    • S.I. Satoglu, M.B. Durmusoglu, and I. Dogan Evaluation of the conversion from central storage to decentralized storages in cellular manufacturing environments using activity-based costing International Journal of Production Economics 103 2006 616 632
    • (2006) International Journal of Production Economics , vol.103 , pp. 616-632
    • Satoglu, S.I.1    Durmusoglu, M.B.2    Dogan, I.3
  • 65
    • 0032069821 scopus 로고    scopus 로고
    • On the applicability of activity based costing as a planning instrument
    • C. Schneeweiss On the applicability of activity based costing as a planning instrument International Journal of Production Economics 54 1998 277 284
    • (1998) International Journal of Production Economics , vol.54 , pp. 277-284
    • Schneeweiss, C.1
  • 66
    • 0032157302 scopus 로고    scopus 로고
    • A methodology for integrating economic criteria in design and production management decisions
    • O. Snchal, and C. Tahon A methodology for integrating economic criteria in design and production management decisions International Journal of Production Economics 5657 1998 557 574
    • (1998) International Journal of Production Economics , vol.5657 , pp. 557-574
    • Snchal, O.1    Tahon, C.2
  • 67
    • 0002982373 scopus 로고
    • Managing innovation costs: A study of cost conscious behaviour by R&D professionals
    • M.D. Shields, and S.M. Young Managing innovation costs: a study of cost conscious behaviour by R&D professionals Journal of Management Accounting Research 6 1994
    • (1994) Journal of Management Accounting Research , vol.6
    • Shields, M.D.1    Young, S.M.2
  • 69
    • 0032737809 scopus 로고    scopus 로고
    • Application of discrete event simulation to the activity based costing of manufacturing systems
    • T.A. Spedding, and G.Q. Sun Application of discrete event simulation to the activity based costing of manufacturing systems International Journal of Production Economics 58 1999 289 301
    • (1999) International Journal of Production Economics , vol.58 , pp. 289-301
    • Spedding, T.A.1    Sun, G.Q.2
  • 70
    • 0002882741 scopus 로고    scopus 로고
    • The integration of activity based costing and enterprise modelling for reengineering purposes
    • I.P. Tatsiopoulos, and N. Panayiotou The integration of activity based costing and enterprise modelling for reengineering purposes International Journal of Production Economics 66 2000 33 44
    • (2000) International Journal of Production Economics , vol.66 , pp. 33-44
    • Tatsiopoulos, I.P.1    Panayiotou, N.2
  • 71
    • 33744999371 scopus 로고    scopus 로고
    • Activity-based costing as a method for assessing the economics of modularizationa case study and beyond
    • J. Thyssen, P. Israelsen, and B. Jrgensen Activity-based costing as a method for assessing the economics of modularizationa case study and beyond International Journal of Production Economics 103 2006 252 270
    • (2006) International Journal of Production Economics , vol.103 , pp. 252-270
    • Thyssen, J.1    Israelsen, P.2    Jrgensen, B.3
  • 72
    • 0036722085 scopus 로고    scopus 로고
    • Activity-based costing and process modelling for cost-conscious product design: A case study in a manufacturing company
    • K. Tornberg, M. Jmsen, and J. Paranko Activity-based costing and process modelling for cost-conscious product design: a case study in a manufacturing company International Journal of Production Economics 79 2002 75 82
    • (2002) International Journal of Production Economics , vol.79 , pp. 75-82
    • Tornberg, K.1    Jmsen, M.2    Paranko, J.3
  • 75
    • 7544234275 scopus 로고    scopus 로고
    • Accounting and organizational influences on the usefulness of cost information: An empirical study
    • D. Warwick, and R. Reeve Accounting and organizational influences on the usefulness of cost information: an empirical study Accounting Research Journal 10 1997 152 164
    • (1997) Accounting Research Journal , vol.10 , pp. 152-164
    • Warwick, D.1    Reeve, R.2
  • 77
    • 70349210181 scopus 로고    scopus 로고
    • Understanding the relationships between time and cost to improve supply chain performance
    • in press
    • Whicker, L., Bernon, M., Templar, S., Mena, C., 2006. Understanding the relationships between time and cost to improve supply chain performance. International Journal of Production Economics, in press, doi:10.1016/j.ijpe. 2006.06.022.
    • (2006) International Journal of Production Economics
    • Whicker, L.1    Bernon, M.2    Templar, S.3    Mena, C.4
  • 78
    • 0037374078 scopus 로고    scopus 로고
    • Note on a New Zealand replication of the Innes et al. UK activity-based costing survey
    • D.J.C. William, M.J. Susan, and A.B. Richard Note on a New Zealand replication of the Innes et al. UK activity-based costing survey Management Accounting Research 14 2003 67
    • (2003) Management Accounting Research , vol.14 , pp. 67
    • William, D.J.C.1    Susan, M.J.2    Richard, A.B.3


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.