![]() ![]() On the other hand, we also highlighted the collaborative network between institutions, authors, and countries over time. When analysing based on publication authors over time, we highlighted the main research themes and countries where studies had been carried out. The bibliometric analysis carried out results on the authors’ global research performance over time, and we highlighted the pioneering publications every five years and analysed the general evolution. Traditional costing is the allocation of factory overhead to products based on the volume of production resources consumed. Activity-based costing (ABC) was developed and has been advocated as a means of overcoming the systematic distortions of traditional cost accounting and for. #ACTIVITY BASED COSTING DRIVER#The analysis of these publications points to a growing trend in the publication of articles on ABC, highlighting publications in partnership and their dispersion in magazines from different areas. Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing. In short, Activity-Based Costing software lets you calculate the cost price of a product or service with a dynamic cost driver that adapts to the volume. After removing duplicates, we obtained a final output of 1419 articles. Based on bibliometric techniques, the outputs obtained in the Web of Science ( n = 752) and Scopus ( n = 1107) databases were analysed in bibliometrix R package to make a systematic mapping and review of the literature. Thus, this study aims to analyse international publications on the activity-based costing system in recent years, identifying trends in evolution and future research opportunities. In the current context, the development of an adequate costing system is of extreme importance in organisations because they feel the need to properly manage the resources at their disposal and control their costs to achieve efficient and effective management. Activity-based costing system, commonly known as the ABC system, emerged as a costing method capable of overcoming the limitations of traditional costing systems in face of economic and technological developments, namely, the arbitrary and imprecise allocation of indirect costs from distortions in the imputation criteria. ![]()
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