Activity-based costing in services: literature bibliometric review

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 three-stage procedure: Planning, execution and Synthesis. Also, the process ProKnow-C (Knowledge Process Development - Constructivist) was used in the execution stage. International databases were used to collect information (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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[4]  William J. Cotton,et al.  Note on a New Zealand replication of the Innes et al. UK activity-based costing survey , 2003 .

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

[6]  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..

[7]  Leoni Pentiado Godoy,et al.  UMA PROPOSTA DE GERENCIAMENTO DE CUSTOS EM PEQUENAS ORGANIZAÇÕES DE SERVIÇO UTILIZANDO O ACTIVITY BASED COSTING , 2015 .

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

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

[10]  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.

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

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

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

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

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

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

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

[21]  Michael D. Shields,et al.  Handbook of management accounting research , 2007 .

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

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

[24]  Amel Ben Hadj Salem-Mhamdia,et al.  Value management and activity based costing model in the Tunisian restaurant. , 2012 .

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

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

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

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

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

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

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

[32]  N. Stefano.  GERENCIAMENTO DE CUSTOS EM PEQUENAS EMPRESAS PRESTADORAS DE SERVIÇO UTILIZANDO O ACTIVITY BASED COSTING (ABC) , 2011 .

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

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

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

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

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

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

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

[40]  Alex M. Susskind.  Guest Service Management and Processes in Restaurants: What We Have Learned in Fifty Years , 2010 .

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

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

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

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

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

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

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

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

[49]  H. Díaz,et al.  La Innovación Como Competencia Central En La Internacionalización De Las Firmas Latinoamericanas: El Proceso De Bico Internacional, Empresa Del Grupo Carvajal S.A. , 2011 .

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

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

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

[53]  Sinikka Jänkälä,et al.  Lagging Effects of the Use of Activity‐Based Costing on the Financial Performance of Small Firms* , 2012 .

[54]  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 .

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

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

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

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

[59]  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.