scholarly journals Global solutions of a doubly tactic resource consumption model with logistic source

2022 ◽  
Vol 63 (1) ◽  
pp. 011503
Author(s):  
Jianping Wang
Keyword(s):  
Global Solutions ◽  
Resource Consumption ◽  
Logistic Source ◽  
Consumption Model

scholarly journals Activity-based costing revisited by managerial economics logic

2007 ◽  
Vol 4 (4) ◽  
pp. 300-309
Author(s):  
Carsten Rohde
Keyword(s):  
Management Accounting ◽  
Resource Consumption ◽  
Opportunity Costs ◽  
Accounting System ◽  
Activity Based Costing ◽  
Numerical Example ◽  
Ex Ante ◽  
Managerial Economics ◽  
Consumption Model ◽  
Management Accounting System

This paper identifies a number of differences in the treatment of costs and expenditures in activitybased costing (ABC) and a management accounting system based on the managerial economics model.At present, ex ante ABC models incorporating a resource consumption model and a resource spending model with what-if capabilities are recommended for activity-based budgeting in order to make betterinformed strategic and operational decisions. Using a numerical example, the paper demonstrates the resulting cost distortions in ex ante ABC models and their profitability segments when costs are nonlinear and in situations where opportunity costs are relevant. The paper also shows how these distortions can be avoided in a budget layout based on managerial economics

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