{"id":"https://openalex.org/W2104560085","doi":null,"title":"Changing in Costing Models from Traditional to Performance Focused Activity Based Costing (PFABC)","display_name":"Changing in Costing Models from Traditional to Performance Focused Activity Based Costing (PFABC)","publication_year":2014,"publication_date":"2014-04-07","ids":{"openalex":"https://openalex.org/W2104560085","mag":"2104560085"},"language":"en","primary_location":{"id":"pmh:oai:ojs.european-science.com:article/1499","doi":null,"is_oa":true,"landing_page_url":"http://european-science.com/eojnss/article/view/1499","pdf_url":null,"source":{"id":"https://openalex.org/S2764998707","display_name":"European Online Journal of Natural and Social Sciences","issn_l":"1805-3602","issn":["1805-3602"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4362643768","host_organization_name":"Skripta S.r.o.","host_organization_lineage":["https://openalex.org/P4362643768"],"host_organization_lineage_names":["Skripta S.r.o."],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"European Online Journal of Natural and Social Sciences; Vol 2, No 3(s) (2013): Special Issue on Accounting and Management; pp. 2497-2508","raw_type":null},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"http://european-science.com/eojnss/article/view/1499","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5001021047","display_name":"Fatemeh Kowsari","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Fatemeh Kowsari","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5001021047"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":16,"citation_normalized_percentile":{"value":0.2223435,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"2","issue":null,"first_page":"2497","last_page":"2508"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9965999722480774,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0024999999441206455,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10910","display_name":"Corporate Governance and Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/time-driven-activity-based-costing","display_name":"time-driven activity-based costing","score":0.8859999775886536},{"id":"https://openalex.org/keywords/traditional-costing","display_name":"traditional costing","score":0.7889999747276306},{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":0.9160000085830688},{"id":"https://openalex.org/keywords/cost-drivers","display_name":"cost drivers","score":0.656000018119812},{"id":"https://openalex.org/keywords/overhead-cost-allocation","display_name":"overhead cost allocation","score":0.8859999775886536},{"id":"https://openalex.org/keywords/costing-systems","display_name":"cost accounting systems","score":0.5690000057220459},{"id":"https://openalex.org/keywords/unused-capacity","display_name":"unused capacity","score":0.6399999856948853}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.9641594886779785},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.6698711514472961},{"id":"https://openalex.org/C27795528","wikidata":"https://www.wikidata.org/wiki/Q213375","display_name":"Total absorption costing","level":3,"score":0.5885584354400635},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.5741814374923706},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.5690251588821411},{"id":"https://openalex.org/C2779960059","wikidata":"https://www.wikidata.org/wiki/Q7113681","display_name":"Overhead (engineering)","level":2,"score":0.5180113911628723},{"id":"https://openalex.org/C99533047","wikidata":"https://www.wikidata.org/wiki/Q6206709","display_name":"Job costing","level":5,"score":0.46992313861846924},{"id":"https://openalex.org/C75092926","wikidata":"https://www.wikidata.org/wiki/Q748380","display_name":"Process costing","level":3,"score":0.45628201961517334},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.43699201941490173},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.4277307391166687},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.4071704149246216},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.38160523772239685},{"id":"https://openalex.org/C129875596","wikidata":"https://www.wikidata.org/wiki/Q7247753","display_name":"Product cost management","level":4,"score":0.3796728253364563},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.34981703758239746},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.19805127382278442},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.16511571407318115},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.14891460537910461},{"id":"https://openalex.org/C96814336","wikidata":"https://www.wikidata.org/wiki/Q2443008","display_name":"Cost engineering","level":3,"score":0.09544175863265991},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"pmh:oai:ojs.european-science.com:article/1499","doi":null,"is_oa":true,"landing_page_url":"http://european-science.com/eojnss/article/view/1499","pdf_url":null,"source":{"id":"https://openalex.org/S2764998707","display_name":"European Online Journal of Natural and Social Sciences","issn_l":"1805-3602","issn":["1805-3602"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4362643768","host_organization_name":"Skripta S.r.o.","host_organization_lineage":["https://openalex.org/P4362643768"],"host_organization_lineage_names":["Skripta S.r.o."],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"European Online Journal of Natural and Social Sciences; Vol 2, No 3(s) (2013): Special Issue on Accounting and Management; pp. 2497-2508","raw_type":null},{"id":"mag:2104560085","doi":null,"is_oa":false,"landing_page_url":"http://european-science.com/eojnss/article/viewFile/1499/pdf","pdf_url":null,"source":{"id":"https://openalex.org/S2764998707","display_name":"European Online Journal of Natural and Social Sciences","issn_l":"1805-3602","issn":["1805-3602"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4362643768","host_organization_name":"Skripta S.r.o.","host_organization_lineage":["https://openalex.org/P4362643768"],"host_organization_lineage_names":["Skripta S.r.o."],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"European Online Journal of Natural and Social Sciences","raw_type":null}],"best_oa_location":{"id":"pmh:oai:ojs.european-science.com:article/1499","doi":null,"is_oa":true,"landing_page_url":"http://european-science.com/eojnss/article/view/1499","pdf_url":null,"source":{"id":"https://openalex.org/S2764998707","display_name":"European Online Journal of Natural and Social Sciences","issn_l":"1805-3602","issn":["1805-3602"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4362643768","host_organization_name":"Skripta S.r.o.","host_organization_lineage":["https://openalex.org/P4362643768"],"host_organization_lineage_names":["Skripta S.r.o."],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"European Online Journal of Natural and Social Sciences; Vol 2, No 3(s) (2013): Special Issue on Accounting and Management; pp. 2497-2508","raw_type":null},"sustainable_development_goals":[],"sustainable_development_goals_aurora":[{"score":0.5299999713897705,"id":"https://metadata.un.org/sdg/9","display_name":"Industry, innovation and infrastructure"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":7,"referenced_works":["https://openalex.org/W1858781511","https://openalex.org/W1998654379","https://openalex.org/W2004090201","https://openalex.org/W2032737495","https://openalex.org/W2116306665","https://openalex.org/W2118555950","https://openalex.org/W3122524612"],"related_works":["https://openalex.org/W6987178542","https://openalex.org/W2032737495","https://openalex.org/W823962571","https://openalex.org/W7008884230","https://openalex.org/W2584344992","https://openalex.org/W2924237880","https://openalex.org/W7205203853","https://openalex.org/W2257269389","https://openalex.org/W182546460","https://openalex.org/W3083514884"],"abstract_inverted_index":{"This":[0,274],"article":[1],"is":[2,42,153,199,277],"aimed":[3],"at":[4],"studying":[5],"changes":[6,17],"in":[7,264,300],"models":[8,57],"and":[9,11,18,23,65,86,114,124,138,169,176,179,198,201,225,245,284,298],"discussing":[10],"comparing":[12,134],"the":[13,88,98,118,141,192,215,229,296],"states":[14],"of":[15,120,161,164,214,217,231,236,280],"these":[16],"their":[19,31,63],"advantages.":[20],"Today,":[21],"industry":[22],"occupation":[24],"need":[25],"a":[26,39,94,127],"costing":[27,40,56,73,76,103,122,291,301],"system":[28,41,104,123,137,241,257],"to":[29,62,92,116,125,131,139,145,155,211,247,267],"meet":[30],"own":[32],"needs.":[33,49],"Costing":[34,109,150,186,207,256,283,289],"experts":[35],"believe":[36],"that":[37,239],"designing":[38],"only":[43,79],"possible":[44],"by":[45,112,269],"fulfilling":[46],"all":[47],"its":[48],"On":[50],"this":[51,219,240],"basis,":[52],"they":[53],"developed":[54],"different":[55,59,232,271],"for":[58,72,83,158,172,306],"industries":[60],"according":[61,144],"structures":[64],"natures.":[66],"The":[67,102],"most":[68],"fundamental":[69],"method":[70],"used":[71],"was":[74,110,188],"traditional":[75,121,136],"which":[77,190,259,276],"utilizes":[78],"one":[80],"cost":[81,90,100,128,142,272],"driver":[82,129,197],"allocating":[84,265],"overhead":[85],"caused":[87,261],"obtained":[89],"price":[91,143],"have":[93],"great":[95,237],"difference":[96],"with":[97,135],"real":[99],"price.":[101],"based":[105,194],"on":[106,195,243],"Activity":[107,148,184,205,254,281,287,309],"Based":[108,149,185,206,255,282,288,310],"designed":[111],"Cooper":[113],"Kaplan":[115],"remove":[117],"shortcomings":[119],"allocate":[126],"suitable":[130],"any":[132],"activity":[133],"calculate":[140],"it.":[146],"However,":[147,234],"(ABC)":[151],"model":[152,220,275],"problematic":[154],"some":[156,213,248,304],"extent":[157],"organizations":[159],"because":[160,235],"high":[162],"costs":[163,193,266],"interviewing":[165],"people,":[166],"using":[167],"subjective":[168],"expensive":[170,203],"approaches":[171],"evaluating":[173],"time":[174,196],"allocations":[175],"protection":[177],"difficulties":[178,216],"updating.":[180],"Then,":[181],"Time":[182,285],"Driven":[183,286],"(TDABC)":[187],"introduced":[189,251],"calculates":[191],"simpler":[200],"less":[202],"than":[204],"model.":[208],"In":[209],"addition":[210],"solving":[212],"ABC,":[218],"can":[221],"measure":[222],"unused":[223],"capacity":[224],"help":[226],"managers":[227],"evaluate":[228],"function":[230],"departments.":[233],"emphasis":[238],"puts":[242],"\"time\"":[244],"due":[246],"limitations,":[249],"Namazi":[250],"Performance":[252,307],"Focused":[253,308],"(PFABC)":[258],"has":[260],"more":[262],"flexibility":[263],"activities":[268],"selecting":[270],"drivers.":[273],"an":[278],"integration":[279],"undertakes":[290],"during":[292],"8":[293],"stages,":[294],"but":[295],"ambiguity":[297],"uncertainty":[299],"systems":[302],"create":[303],"problems":[305],"Costing.":[311]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":3},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":2}],"updated_date":"2026-10-12T09:40:04.860316","created_date":"2016-06-24T00:00:00"}
