Construct · 1 fields · 1 citations

activity-based costing: a standalone construct

One name. One construct. A landmark on the map.

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Management accounting

a costing method assigning overhead to products through the activities they consume, whose adoption depends on strategy and structure.

In management accounting, activity-based costing refers to a costing method assigning overhead to products through the activities they consume, whose adoption depends on strategy and structure. This meaning comes from Gosselin (1997) in Accounting, Organizations and Society.[1]

Unit
Recovery means
Measured by

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Nearby constructs

adoption3 fields · 5 citationsjingle · one word, three constructs driver2 fields · 2 citationsjingle · one word, two constructs strategy4 fields · 4 citationsjingle · one word, four constructs

References

Gosselin, M. (1997). The effect of strategy and organizational structure on the adoption and implementation of activity-based costing. Accounting, Organizations and Society, 22(2), 105-122. https://doi.org/10.1016/s0361-3682(96)00031-1

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