𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Activity based costing in small and medium enterprises

✍ Scribed by A. Gunasekaran; H.B. Marri; R.J. Grieve

Publisher
Elsevier Science
Year
1999
Tongue
English
Weight
307 KB
Volume
37
Category
Article
ISSN
0360-8352

No coin nor oath required. For personal study only.

✦ Synopsis

The role of Small and Medium Enterprises (SMEs) in a national economy has been emphasized all over the world considering their contribution to the total manufacturing output and employment opportunities. Also, SMEs are flexible and innovative taking into account the size and business structure. Hence, there is a potential to improve the overall performance of SMEs and hence their competitiveness. Activity Based Costing (ABC) is gaining its importance in organisations which are aiming for a major share in business by improving productivity and quality. However, ABC has received little attention from SMEs inspite of the fact that it has an important role to play in improving the competitiveness of S/VIEs. Firstly, this paper reviews the cost management practices in SMEs. Secondly, a framework has been developed in this paper for the implementation of ABC in SMEs. Finally, some future research directions are indicated in the area of ABe in SMEs.

πŸ“œ SIMILAR VOLUMES

Activity-based costing in pharmaceutical
Activity-based costing in pharmaceutical development
✍ Stig JΓΈrgensen; Martin Edwards πŸ“‚ Article πŸ“… 1998 πŸ› John Wiley and Sons 🌐 English βš– 218 KB

Pharmaceutical development costs represent a large and escalating part of sales and profits. In many companies, managers have found that the traditional cost accounting methods are not very useful for improving the efficiency and effectiveness of development activities. To complement traditional sys

Computer integrated manufacturing, and s
Computer integrated manufacturing, and small and medium enterprises
✍ Clive Vassell πŸ“‚ Article πŸ“… 1999 πŸ› Elsevier Science 🌐 English βš– 319 KB

This paper looks at computer integrated manufacturing. It discusses some of the ideas pertaining to the domain and some of the issues for the organisations which apply CIM. It focuses particularly on how developments in the area have affected the competitive position of small and medium-sized enterp

Design of activity-based costing in a sm
Design of activity-based costing in a small company: A case study
✍ A. Gunasekaran; D. Singh πŸ“‚ Article πŸ“… 1999 πŸ› Elsevier Science 🌐 English βš– 319 KB

Activity-Based Costing (ABC) has been successful in large scale industries for improving the operational performance by providing appropriate and accurate information on the consumption of resources. However, ABC has not received a significant attention from small companies inspite of the fact that

Change processes and ergonomic improveme
Change processes and ergonomic improvements in small and medium enterprises
✍ Johan Karltun πŸ“‚ Article πŸ“… 2004 πŸ› John Wiley and Sons 🌐 English βš– 165 KB

## Abstract This article deals with the question of how change processes can create ergonomic improvements in small‐ and medium‐sized industrial enterprises. Drawing on experiences from two described and analyzed case studies in small‐ and medium‐sized enterprises (SMEs) and from ISO 9000 implement