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Key research themes
1. How can Activity-Based Costing (ABC) improve cost accuracy and decision-making in diverse sectors including public institutions and manufacturing?
This research area investigates the application of Activity-Based Costing (ABC) systems to enhance the precision of cost measurement in various organizational contexts. It matters because traditional costing methods often misallocate overheads and fail to capture complexity in services and products, especially in non-industrial and public sectors. ABC allows for a more granular tracing of costs to activities and offers improved management insights for decision-making and control.
Key finding: Implemented ABC costing at a university hospital in Manaus for procurement activities, demonstrating its feasibility and enhanced cost measurement accuracy compared to traditional methods, which improved management... Read more
Key finding: Surveyed manufacturing companies and highlighted significant dysfunctions in traditional cost systems, emphasizing the increasing importance of adopting advanced systems like ABC for precise allocation of indirect costs... Read more
2. What are the key considerations and impacts of costing systems implementation in Micro, Small, and Medium Enterprises (MSMEs) for operational control and competitiveness?
This research theme focuses on the selection and application of costing methods tailored to the needs of MSMEs, which represent a major component of many economies. The area addresses challenges in accurate cost recording, cost control, and decision-making processes using costing systems suitable for small-scale operations, aiming to support business continuity and competitiveness.
Key finding: Provided a deductive, descriptive review of cost accounting and costing methods suitable for MSMEs, underlining the critical role of administrative accounting and cost control in supporting decision making, profitability... Read more
Key finding: Demonstrated through a case study that implementing Direct/Variable Costing in a bakery business led to a 30.16% increase in contribution margin and a significant 77.98% reduction in raw material cost for a key product, thus... Read more
Key finding: Showed that artisans in a small village improved their product costing accuracy by applying variable costing methods, overcoming prior simplistic calculations that ignored overhead and fixed costs, thereby facilitating better... Read more
3. How do cost budgeting and control practices influence the accuracy of project cost estimation and operational efficiency in construction and manufacturing sectors?
This research field examines the methods and outcomes related to cost budgeting, variance analysis, and control mechanisms in large-scale projects and manufacturing, with implications for efficiency, profitability, and strategic management. It covers cost comparison between budgets and actual spending, and methodological innovations to enhance cost control.
Key finding: Found that despite clear and precise budget preparation for a public nursery school construction, the actual costs exceeded estimates primarily due to variable fixed costs associated with labor changes, highlighting the need... Read more
Key finding: Presented foundational mechanisms of material cost control including budgeting and variance analysis, emphasizing the pivotal role of standard costing and material control systems in effective manufacturing management.
Key finding: Proposed a theoretical reconceptualization of cost systems, shifting from traditional operational costing to a model integrating organizational units and value attributes, enhancing alignment of cost information with modern... Read more