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.
Al-Dhubaibi, A. (2020). Optimizing the value of activity-based costing system: The role of successful implementation. Management Science Letters, 11(1), 179-186.
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.
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.
Note: The resources below are suggested, optional readings for use in this course.
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.