Concepedia

Activity-based Cost Reduction

Activity-Based Cost Reduction is a cost management methodology that identifies and eliminates non-value-added expenses by analyzing organizational activities and assigning costs based on actual resource consumption, thereby distinguishing it from traditional cost reduction approaches through its focus on activity-driven cost drivers.

115

Publications

8.5K

Citations

311

Authors

141

Institutions

Publications per year

2017–2026

19

Parents

Publications

115

Profit priorities from activity based costing

Robin Robin, Cooper Kaplan · 2002 · 633 citations

, , +10

The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing

Michael Briers, Wai Fong Chua · Accounting Organizations and Society · 2001 · 622 citations

, , +9

The effect of strategy and organizational structure on the adoption and implementation of activity-based costing

Maurice Gosselin · Accounting Organizations and Society · 1997 · 616 citations

, , +7

The Implementation Stages of Activity-Based Costing and the Impact of Contextual and Organizational Factors.

Kip R. Krumwiede · Journal of Management Accounting Research · 1998 · 358 citations

, , +7

A Framework for Assessing Cost Management System Changes: The Case of Activity Based Costing Implementation at General Motors, 1986-1993.

Shannon W. Anderson · Journal of Management Accounting Research · 1995 · 324 citations · Full text

, , +11

1–5 of 115

Authors

311

  1. FR
    Filip Roodhooft

    KU Leuven, Belgium

    4 publications · 511 citations

    4

    h-index

  2. FM
    Falconer Mitchell

    University of Edinburgh, United Kingdom

    3 publications · 80 citations

    3

    h-index

  3. RC
    Robin Cooper

    University of Gothenburg, Sweden

    3 publications · 296 citations

    3

    h-index

  4. DA
    Davood Askarany

    University of Auckland, New Zealand

    2 publications · 123 citations

    2

    h-index

  5. MD
    Mirko D’Onofrio

    University of Verona, Italy

    2 publications · 48 citations

    2

    h-index

1–5 of 311

Institutions

141

  1. KU Leuven

    Leuven, Belgium

    4 h-index

    8 publications

    1.1K citations

  2. Brunel University of London

    London, United Kingdom

    3 h-index

    6 publications

    359 citations

  3. Vlerick Business School

    Ghent, Belgium

    3 h-index

    3 publications

    334 citations

  4. University of Edinburgh

    Edinburgh, United Kingdom

    3 h-index

    3 publications

    126 citations

  5. Mayo Clinic in Florida

    Jacksonville, United States

    2 h-index

    2 publications

    68 citations

  6. Philipps University of Marburg

    Marburg, Germany

    2 h-index

    6 publications

    112 citations

  7. University of Auckland

    Auckland, New Zealand

    2 h-index

    2 publications

    123 citations

  8. University of Louisville

    Louisville, United States

    2 h-index

    4 publications

    388 citations

1–8 of 141

Venues

  1. International Journal of Production Economics

    11 publications · 1.1K citations

    11

    h-index

  2. Management Accounting Research

    6 publications · 338 citations

    6

    h-index

  3. Journal of Management Accounting Research

    JMAR · 4 publications · 956 citations

    4

    h-index

  4. Journal of cost management

    4 publications · 223 citations

    4

    h-index

  5. The Journal of Academic Librarianship

    4 publications · 195 citations

    4

    h-index

1–5