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 green accounting Essay

An Annotated Bibliography of Activity Based Costing

by

Patricia M. Privette

MBA pupil at The Kentkucky State School

and

Luxury touring. Col. Terrance L. Pohlen, USAF, Ph. D

[email protected] dla. mil

9-6-95

Activity-Based Charging (ABC)

General Psychic readings - Activity-Based Costing

Ali, Hamdi F., A Multicontribution Activity-Based Income Statement, Journal of Cost Administration, F94, pp. 45-54.

The author outlines the development of an ABC based income affirmation. The multicontribution income assertion reflects the consumer contribution by product, manufacturer product line, operations and facilities. The ABC centered income affirmation attempts to include contribution perimeter analysis in the income assertion - producing the cash flow statement a far more valuable administration tool. [I] Ames, M. Charles and James G. Hlavacek, Vital Truths Regarding Managing Your Costs, Harvard Business Assessment, January-February 1990, pp. 140-147. The creators discuss 4 truisms that apply universally to all businesses: 1) In the long run, you must become a lower cost provider than all others providing comparative products or services, 2) Inflation-adjusted costs of production must constantly decrease (the experience curve), 3) The true cost and profit photo for each merchandise must be noted and 4) Cash flow is as important as income. The " cycle of decay" (when cost trimming efforts lead to competitive decay) is typically commenced when management uses monetary accounting data, not control data, pertaining to decision making. Costs are grouped as bedrock fixed (very few qualify as this), managed set, direct adjustable and shared costs. The majority of costs define as been able, and therefore are controllable in the long run. [I] Beaujon, George J. and Vinod L. Singhal, Understanding the Activity Costs in an Activity-Based Cost System, Journal of Cost Management, Vol. four, No . 1, Sp90, pp. 51-72. The authors recognize three elements of an FONEM structure which may have a natural model as actions: 1) activity centers, 2) cost drivers and 3) resource categories. Examples depending on an HURUF system at General Power generators are given. Rules for building ABC systems whose benefits can be easily and appropriately interpreted are supplied. Examples of actions and cost drivers are offered in comprehensive exhibits. [I] Benke, Ralph L., Teaching Activity-Based Priced at, Management Accounting, Vol. 74, August 1992, pp. 61-62. Recent developments in cost accounting have formulated a problem to get accounting educators. New tactics, such as HURUF, JIT, TQM and others, must become area of the curriculum if students in order to enter the workforce with practical skills. Ideas on how to combine ABC into the curriculum get. [B] Blaxill, Mark Farreneheit. and Thomas M. Hout, The Argument of the Expense Quick Fix, Harvard Business Assessment, July-August 1991, pp. 93-101. Overhead expense can only become controlled by simply examining and redesigning the processes that play a role in overhead. Too many companies have decimated their ability to contend by indiscriminately cutting expenses in order " to cut costs". ABC is usually not mentioned in the producing, but the principles addresses enhance the overall goal of FONEM - identification of activities and their costs so that the activities can be better managed. [I] Clemens, David D., The way we Changed Each of our Accounting Program, Management Accounting, February 1991, pp. 43-46. The accounting manager for Digital Audio Disc Organization, a maker of Cd albums, discusses how a company modified its accounting system. The rapid growth of the industry and elevated competition decided better accounting in order to be competitive. [I] Cokins, Gary, Joe Stratton and Jack Helbling, An HURUF Manager's Special primer, Montvale, NJ: Institute of Management Accountants, 1993. This concise, easy-to-read resource can be directed to readers who also are already conscious of their own organizations' costing weak points. The experts also imagine the reader has a basic knowledge of ABC theory. The authors' intent can be " to adopt...

Bibliography: Manley H. Thomas and Robert S. Kaplan, Relevance Dropped, Boston, MOTHER: McGraw-Hill, 1991.

The authors explore the business environments of the nineteenth and early on twentieth centuries that inspired cost program design of these periods

McConville, Daniel T., Start with DASAR, Industry Week, September 6th, 1993, pp. 33-36.

ABC and ABM are perhaps the most critical concepts since the introduction of TQM

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