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ABC Accounting Articles


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Lean Tools and Practices that Eliminate Manufacturing Waste
by P.J. Jakovljevic
... The tool that achieves this is an activity-based cost (ABC) accounting system, which
accumulates costs based on activities performed and then uses cost drivers ...
http:/.../Research/ResearchHighlights/ERP/2006/02/research_notes/TU_ER_PJ_02_14_06_1.asp - 30k - 2006-02-14
Summary: A number of lean manufacturing tools and practices have long been used to reduce manufacturing waste. These include the five S's, visual controls, standardized work, mistake proofing, total productive maintenance, cellular manufacturing, single-digit setup, pull systems, sequencing, activity-based costin

Best-of-breed Approach to Finance and Accounting
by P.J. Jakovljevic
... it to deliver a range of financial and management accounting systems, and ... address
other CPM elements, such as activity-based costing (ABC), strategic planning ...
http:/.../Research/ResearchHighlights/ERP/2005/11/research_notes/EN_ER_PJ_11_16_05_1.asp - 39k - 2005-11-16
Summary: CODA's savvy accounting and financial offerings include budgeting, forecasting, scorecards, and tools that use Microsoft Excel spreadsheets collaboratively and securely. However, CODA must defend its narrow specialist and best-of-breed approach against larger-scale integrated enterprise system offerings.

Customer Life Cycle Solutions: Strategic Alliances, Challenges, & ...
by P.J. Jakovljevic
... ABC attempts to allocate overhead costs on a more realistic basis rather than focusing
exclusively on direct labor or machine hours. It is a cost accounting ...
http:/.../Research/ResearchHighlights/CRM/2005/08/research_notes/VN_CR_PJ_08_05_05_1.asp - 24k - 2005-08-05
Summary: Collaboration between Amdocs and SAS, if truly committed to by both, should make it possible to collect and analyze information stored in these Amdocs' systems, and deliver the conclusions and recommendations to the operator's decision-makers in the form of graphs and practical reports.

Essential ERP - Its Functional Scope
by P.J. Jakovljevic
... Budgeting - Involves budgetary controls, budget accounting, budget development,
and budget ... FIFO, LIFO, average, target, and activity-based costing (ABC). ...
http:/.../ResearchHighlights/BusinessApplications/2000/12/research_notes/TU_BA_PJ_12_27_00_1.asp - 28k - 2000-12-27
Summary: ERP applications are designed to optimize an organization's underlying business processes - accounting/financial, manufacturing, distribution, and human resources/payroll.

Inflation’s Demise: The Impact on Business Informa
by Nelson M. Nones CPIM
... payable, accounts receivable, inventory control, production control and cost accounting. ...
planning and scheduling (APS), activity-based costing (ABC) and total ...
http:/.../researchhighlights/businessapplications/2000/06/research_notes/mi_ba_nn_06_29_00_1.asp - 33k - 2000-06-29
Summary: Enterprise Resources Planning (ERP) business models and information systems originated in the 1970s and 1980s, an inflationary period. They addressed business priorities that were strongly influenced by inflation. Many manufacturers are now confronting worldwide price stability, or even deflationary pres

Reflections on Lean Philosophy and the Theory of Constraints
by P.J. Jakovljevic
... The TOC accounting system is somewhat similar to activity-based costing (ABC), since
it does not create incentives (through allocation of overhead) to build up ...
http:/.../Research/ResearchHighlights/ERP/2006/02/research_notes/TU_ER_PJ_02_22_06_1.asp - 30k - 2006-02-22
Summary: The theory of constraints (TOC) is similar to, yet different from, the lean philosophy. TOC focuses on optimizing production through critical bottlenecks in order to meet market demand.

Smaller Vendors Can Still Provide Relevant Business Systems Part ...
by P.J. Jakovljevic
... provide products and services under government contracts, but project accounting
for these ... ie, DoD), as well as activity-based costing (ABC) requirements for ...
http:/.../Research/ResearchHighlights/Erp/2005/01/research_notes/EN_ER_PJ_01_26_05_1.asp - 21k - 2005-01-26
Summary: The unique business needs of project-oriented organizations, when addressed by large ERP vendors that offer general-purpose enterprise software, typically require heavy customization in order to work. On the other hand, when project-oriented organizations turn to small off-the-shelf project-management s

Traffic Audits Make Strange Bedfellows: Part II - The Audit ...
by D. Geller
... is no single recognized standards body as there is for financial accounting (within
a ... The site is run by ABC Interactive, BPA International, and Engage I/Pro. ...
http:/.../Research/ResearchHighlights/eCommerce/2000/09/research_notes/TU_EC_DPG_09_14_00_1.asp - 20k - 2000-09-14
Summary: With traffic being the lifeblood of an e-commerce site the Marketing crew knows that the traffic numbers are going to be audited. And they look to the CIO to make sure that the numbers will pass muster. If there’s a problem with the numbers, the CIO may be blamed. So it’s important to understand what

Attaining Real Time, On-demand Information Data: Contemporary ...
by Olin Thompson & P.J. Jakovljevic
... Therefore, CPM leverages performance methodologies such as dashboards, balanced
scorecards, or activity-based costing (ABC), a cost accounting system that uses ...
http:/.../ResearchHighlights/BusinessIntelligence/2005/06/research_notes/TU_BI_XOT_06_29_05_1.asp - 28k - 2005-06-29
Summary: Demand for instant access to dispersed information is being met by vendors offering enterprise business intelligence tools and suites. Portlet standardization, enterprise information integration, and corporate performance management are among the proposed solutions, but do they really deliver real time i

Evaluating Enterprise Software - Business Process or Feature ...
by P.J. Jakovljevic, Olin Thompson & Joseph Strub
... of whether it will be specified within the traditional cost accounting or invoicing ...
should be treated in a manner similar to the ABC classification method of ...
http:/.../Research/ResearchHighlights/Erp/2003/10/research_notes/EV_ER_PJ_10_27_03_1.asp - 25k - 2003-10-27
Summary: There is certainly room to ask the fundamental question of whether the traditional practice of RFI/RFP-based selection processes has been adequate for the task of selecting complex systems. The record indicates there is much room for improvement. In essence, for complex selections like in the case of ent

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