LibGuides: ACC-7000: Week 7 Resources

Week 7 Resources

Teaching Note: Traditional and Activity Based Costing Systems
Sharma, R., & Ratnatunga, J. (1997, December). Teaching note: Traditional and activity based costing systems. Accounting Education, 6(4), 337-345.
Implementation of the ABC System
Bharara, A., & Lee, C. (1996, April). Implementation of an activity-based costing system in a small manufacturing company. International Journal of Production Research, 34(4), 1109–1131.
Optimizing the Value of Activity-Based Costing System: The Role of Successful Implementation
Al-Dhubaibi, A. (2020). Optimizing the value of activity-based costing system: The role of successful implementation. Management Science Letters, 11(1), 179-186.
Balanced Scorecard, Activity-Based Costing and Company Performance: An Empirical Analysis
Maiga, A., & Jacobs, F. (2003, Fall). Balanced Scorecard, activity-based costing and company performance: An empirical analysis. Journal of Managerial Issues, 15(3), 283-301.
Cost Management in the Internal Value Chain of Integrated Application of Activity-Based Costing, Kaizen Concept and Target Costing
Tomic, V., & Andrjasevic, M. (2014). Cost management in the internal value chain of integrated application of activity-based costing, Kaizen concept and target costing. Megatrend Review, 11(4), 365-380.
A Synthesis of Capital Budgeting Techniques Around the World: 1990 – 2028
Brincks, S.; Haddad, K.; Lotfailei, B.; and Trombley, T. (2020, October). A synthesis of Capital Budgeting Techniques Around the World: 1990 – 2028. Quarterly Journal of Finance and Accounting, 58(4), 105-130
The Evaluation of the Application of Capital Budgeting Techniques in Enterprises.
Siziba, S.; and Hall, J. (2021, February) The evaluation of the application of capital budgeting techniques in enterprises. Global Finance Journal. 47
Capital Budgeting Techniques in SMEs: A Literature Review.
Sarwary, Z. (2019). Capital Budgeting Techniques in SMEs: A literature review. Journal of Accounting & Finance, Vol. 19 Issue 3, p97-114
Capital Budgeting Technique for Borrowing Projects
Basu, U (2019). Capital Budgeting technique for borrowing projects. Hyperion International Journal of Econophysics & New Economy, Vol. 12 Issue 2, p57-76.
Technical Note: Modified Simple Average Internal Rate of Return.
Babaei S. A.; Behnam; and Jassbi, A. (2022, June). Technical Note: Modified Simple Average Internal Rate of Return. Engineering Economist, Vol. 67 Issue 2, p157-169.

Note: The resources below are suggested, optional readings for use in this course.

A Pragmatic Method for Costing Implementation Strategies Using Time-Driven Activity-Based Costing
Cidav, Z., Mandell, D., Pyne, J., Beidas, R., Curran, G., & Marcus, S. (2020, May). A pragmatic method for costing implementation strategies using time-driven activity-based costing. Implementation Science, 15(1), 1-15.