FRAMEWORK: ACTIVITY-BASED COSTING IN SERVICES Framework: método ABC de custos em serviços

Organizations have a constant need to be prepared to continue competing, which shows the search for alternatives for their stay in the market. It has become a common goal in today’s business environment, to improve efficiency and restructure organization, turning it effective. In this context, information about costs has become increasingly important to support and justify the process of decision-making. This article is aimed at structuring a bibliography portfolio to treat the application of the ABC method in service and contribute to discussions within the scientific community. The methodology followed a threestage procedure: Planning, execution and Synthesis. International databases were used to collect infor mation (ISI Web of Knowledge and Scopus). As a result, we obtained a bibliography portfolio of 21 articles (with scientific recognition) dealing with the proposed theme.

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[2]  I Themido,et al.  Logistic costs case study—an ABC approach , 2000, J. Oper. Res. Soc..

[3]  Thomas W. Lin,et al.  The design and implementation of activity-based costing: A case study of a Taiwanese textile company , 2009 .

[4]  Jennifer Ellis-Newman,et al.  Activity-Based Costing in User Services of an Academic Library , 2003, Libr. Trends.

[5]  Kevin Devine,et al.  Health-Care Financial Management in a Changing Environment , 2000 .

[6]  M. Blagojevi,et al.  Applying activity based costing model on cost accounting of provider of universal postal services in developing countries , 2010 .

[7]  H. Waters,et al.  Application of activity-based costing (ABC) for a Peruvian NGO healthcare provider. , 2001, The International journal of health planning and management.

[8]  Nicola E. Stokburger-Sauer,et al.  Customer co-creation of travel services: the role of company support and customer satisfaction with the co-creation performance. , 2012 .

[9]  Gülçin Büyüközkan,et al.  Strategic analysis of healthcare service quality using fuzzy AHP methodology , 2011, Expert Syst. Appl..

[10]  Christopher D. Ittner,et al.  Activity-based costing concepts for quality improvement , 1999 .

[11]  K. Tan,et al.  A bibliometric analysis of service research from Asia , 2010 .

[12]  Alexandra Van den Abbeele,et al.  Time-Driven Activity-Based Costing for Inter-Library Services: A Case Study in a University , 2007 .

[13]  Leonardo Ensslin,et al.  Avaliação de Desempenho em Redes de Pequenas e Médias Empresas: Estado da arte para as delimitações postas pelo pesquisador , 2011 .

[14]  Adil Baykasoğlu,et al.  Application of activity-based costing to a land transportation company: A case study , 2008 .

[15]  Juan Gorraiz,et al.  Bibliometric practices and activities at the University of Vienna , 2012 .

[16]  Suneel Udpa,et al.  Activity-Based Costing for Hospitals , 1996, Health care management review.

[17]  Veyis Naci Tanis,et al.  Customer profitability analysis with time‐driven activity‐based costing: a case study in a hotel , 2010 .

[18]  Juha-Pekka Kallunki,et al.  The effect of organizational life cycle stage on the use of activity-based costing , 2007 .

[19]  F. Kellermanns,et al.  US and German activity‐based costing , 2004 .

[20]  Anthony F. J. van Raan,et al.  Properties of journal impact in relation to bibliometric research group performance indicators , 2012, Scientometrics.

[21]  Ming-yueh Tsay,et al.  Journal bibliometric analysis: a case study on the Journal of Documentation , 2011, J. Documentation.

[22]  D. Edbrooke,et al.  A new method of accurately identifying costs of individual patients in intensive care: the initial results , 1997, Intensive Care Medicine.

[23]  Angappa Gunasekaran,et al.  Activity‐based cost management in financial services industry , 2001 .

[24]  Athanasios Vazakidis,et al.  Activity-based management and traditional costing in tourist enterprises (a hotel implementation model) , 2011, Oper. Res..

[25]  M. Lebas.  Which ABC? Accounting Based on Causality Rather Than Activity-Based Costing , 1999 .

[26]  C. Narasimhan,et al.  Customer Profitability in a Supply Chain , 2001 .

[27]  César A. Macías-Chapula.  O papel da informetria e da cienciometria e sua perspectiva nacional e internacional , 1998 .

[28]  Gioconda Quesada,et al.  Building an activity‐based costing hospital model using quality function deployment and benchmarking , 2005 .

[29]  Nikias Sarafoglou,et al.  The Tale of Two research Communities: The Diffusion of Research on Productive Efficiency , 2005 .

[30]  A. A. Aderoba.  A generalised cost-estimation model for job shops , 1997 .

[31]  Angappa Gunasekaran,et al.  Management accounting systems in Finnish service firms , 1998 .

[32]  D. Spahn,et al.  Activity‐based costs of blood transfusions in surgical patients at four hospitals , 2010, Transfusion.

[33]  C. Searcy,et al.  A literature review and a case study of sustainable supply chains with a focus on metrics , 2012 .

[34]  The Impact of Activity‐Based Costing on Managerial Decisions at Insteel Industries—A Field Study , 1999 .

[35]  Leonardo Ensslin,et al.  An Approach for Selecting a Theoretical Framework for the Evaluation of Training Programs. , 2010 .

[36]  Y. L. Chan,et al.  Improving hospital cost accounting with activity‐based costing , 1993, Health care management review.

[37]  Marina Apaydin,et al.  A Multi-Dimensional Framework of Organizational Innovation: A Systematic Review of the Literature , 2010 .

[38]  Innes John,et al.  The Application of Activity-based Costing in the United Kingdom's Largest Financial Institutions , 1997 .

[39]  Peter Robinson,et al.  The cost of library services: Activity-based costing in an Australian academic library , 1998 .

[40]  Gülçin Büyüközkan,et al.  A combined fuzzy AHP and fuzzy TOPSIS based strategic analysis of electronic service quality in healthcare industry , 2012, Expert Syst. Appl..

[41]  C. Bünger,et al.  Costs and effects in lumbar spinal fusion. A follow-up study in 136 consecutive patients with chronic low back pain , 2007, European Spine Journal.

[42]  Angappa Gunasekaran,et al.  Implementation of activity-based costing in manufacturing , 1998 .

[43]  M. Dorban,et al.  Bibliometric analysis of bibliographic behaviours in economic sciences , 1992, Scientometrics.

[44]  P. Dugel,et al.  Development of an activity-based costing model to evaluate physician office practice profitability. , 2011, Ophthalmology.

[45]  Angappa Gunasekaran,et al.  Justification and implementation of activity based costing in small and medium‐sized enterprises , 1999 .

[46]  P. Collier.  Costing police services: The politicization of accounting , 2006 .

[47]  Martina Dragija,et al.  Activity based costing as a means to full costing- Possibilities and constraints for European universities , 2012 .

[48]  Bhaskar Mukherjee,et al.  Scholarly research in LIS open access electronic journals: A bibliometric study , 2009, Scientometrics.

[49]  Hsu-Hao Tsai,et al.  Research trends analysis by comparing data mining and customer relationship management through bibliometric methodology , 2011, Scientometrics.

[50]  William J. Cotton,et al.  Note on a New Zealand replication of the Innes et al. UK activity-based costing survey , 2003 .

[51]  A. Gunasekaran,et al.  Sustainability of manufacturing and services: Investigations for research and applications , 2012 .

[52]  D. Enzmann,et al.  Providing professional mammography services: financial analysis. , 2001, Radiology.

[53]  Armando Calabrese,et al.  Service productivity and service quality: A necessary trade-off? , 2012 .

[54]  Shannon W. Anderson,et al.  Managing Costs and Cost Structure Throughout the Value Chain: Research on Strategic Cost Management , 2005 .

[55]  Stefan Seuring,et al.  Applying activity-based costing in a supply chain environment , 2012 .