{"id":"https://openalex.org/W2337010295","doi":"https://doi.org/10.1057/9780230353275_10","title":"The Activity-Based Approach","display_name":"The Activity-Based Approach","publication_year":2011,"publication_date":"2011-01-01","ids":{"openalex":"https://openalex.org/W2337010295","doi":"https://doi.org/10.1057/9780230353275_10","mag":"2337010295"},"language":"en","primary_location":{"id":"doi:10.1057/9780230353275_10","doi":"https://doi.org/10.1057/9780230353275_10","is_oa":false,"landing_page_url":"https://doi.org/10.1057/9780230353275_10","pdf_url":null,"source":{"id":"https://openalex.org/S4306463716","display_name":"Palgrave Macmillan UK eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319703","host_organization_name":"Palgrave Macmillan","host_organization_lineage":["https://openalex.org/P4310319703","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Palgrave Macmillan","Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Management Accounting Research","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W653272598","display_name":"Review of Management Accounting Research"},"type":"book-chapter","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"John Innes","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"John Innes","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5001539882","display_name":"Reza Kouhy","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I180140025","display_name":"Brooklyn Law School","ror":"https://ror.org/002w9k038","country_code":"US","type":"education","lineage":["https://openalex.org/I180140025"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Reza Kouhy","raw_affiliation_strings":["BLS - Accounting, Business and Management"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"BLS - Accounting, Business and Management","institution_ids":["https://openalex.org/I180140025"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":6.2468,"has_fulltext":false,"cited_by_count":11,"citation_normalized_percentile":{"value":0.96917667,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":null,"issue":null,"first_page":"243","last_page":"274"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9911999702453613,"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":0.9911999702453613,"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":0.005400000140070915,"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/T13509","display_name":"Accounting and Financial Management","score":0.00039999998989515007,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/activity-based-costing","display_name":"activity-based costing","score":1.0},{"id":"https://openalex.org/keywords/indirect-costs","display_name":"indirect costs","score":0.9649999737739563},{"id":"https://openalex.org/keywords/cost-drivers","display_name":"cost drivers","score":0.8859999775886536},{"id":"https://openalex.org/keywords/product-costing","display_name":"product costing","score":0.703000009059906},{"id":"https://openalex.org/keywords/unit-product-cost","display_name":"unit product cost","score":0.5299999713897705},{"id":"https://openalex.org/keywords/materials-handling","display_name":"material handling","score":0.6119999885559082},{"id":"https://openalex.org/keywords/purchasing","display_name":"purchasing","score":0.9100000262260437}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.9502002000808716},{"id":"https://openalex.org/C75092926","wikidata":"https://www.wikidata.org/wiki/Q748380","display_name":"Process costing","level":3,"score":0.6830161809921265},{"id":"https://openalex.org/C2778813691","wikidata":"https://www.wikidata.org/wiki/Q1369832","display_name":"Purchasing","level":2,"score":0.6636163592338562},{"id":"https://openalex.org/C2779960059","wikidata":"https://www.wikidata.org/wiki/Q7113681","display_name":"Overhead (engineering)","level":2,"score":0.6429097056388855},{"id":"https://openalex.org/C90673727","wikidata":"https://www.wikidata.org/wiki/Q901718","display_name":"Product (mathematics)","level":2,"score":0.6260591745376587},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.6069735884666443},{"id":"https://openalex.org/C27795528","wikidata":"https://www.wikidata.org/wiki/Q213375","display_name":"Total absorption costing","level":3,"score":0.5474971532821655},{"id":"https://openalex.org/C182299520","wikidata":"https://www.wikidata.org/wiki/Q1289588","display_name":"Total cost","level":2,"score":0.5154398679733276},{"id":"https://openalex.org/C122637931","wikidata":"https://www.wikidata.org/wiki/Q118084","display_name":"Unit (ring theory)","level":2,"score":0.5079818367958069},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5070948600769043},{"id":"https://openalex.org/C99533047","wikidata":"https://www.wikidata.org/wiki/Q6206709","display_name":"Job costing","level":5,"score":0.5021243095397949},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.47039636969566345},{"id":"https://openalex.org/C87864170","wikidata":"https://www.wikidata.org/wiki/Q16897780","display_name":"Unit cost","level":2,"score":0.4668344557285309},{"id":"https://openalex.org/C144929662","wikidata":"https://www.wikidata.org/wiki/Q750178","display_name":"Basis point","level":3,"score":0.46067485213279724},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.4595583379268646},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.3652689456939697},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3137326240539551},{"id":"https://openalex.org/C129875596","wikidata":"https://www.wikidata.org/wiki/Q7247753","display_name":"Product cost management","level":4,"score":0.2986707389354706},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.24307963252067566},{"id":"https://openalex.org/C19351080","wikidata":"https://www.wikidata.org/wiki/Q1395034","display_name":"New product development","level":2,"score":0.23147153854370117},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.21463674306869507},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.198834627866745},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.18563401699066162},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.11835083365440369},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.10668548941612244},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.08996376395225525},{"id":"https://openalex.org/C194304873","wikidata":"https://www.wikidata.org/wiki/Q1967338","display_name":"Product lifecycle","level":3,"score":0.0617469847202301},{"id":"https://openalex.org/C111919701","wikidata":"https://www.wikidata.org/wiki/Q9135","display_name":"Operating system","level":1,"score":0.0},{"id":"https://openalex.org/C175025494","wikidata":"https://www.wikidata.org/wiki/Q179179","display_name":"Interest rate","level":2,"score":0.0},{"id":"https://openalex.org/C145420912","wikidata":"https://www.wikidata.org/wiki/Q853077","display_name":"Mathematics education","level":1,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1057/9780230353275_10","doi":"https://doi.org/10.1057/9780230353275_10","is_oa":false,"landing_page_url":"https://doi.org/10.1057/9780230353275_10","pdf_url":null,"source":{"id":"https://openalex.org/S4306463716","display_name":"Palgrave Macmillan UK eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310319703","host_organization_name":"Palgrave Macmillan","host_organization_lineage":["https://openalex.org/P4310319703","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Palgrave Macmillan","Springer Nature"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Review of Management Accounting Research","raw_type":"book-chapter"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":131,"referenced_works":["https://openalex.org/W61264983","https://openalex.org/W68871271","https://openalex.org/W72784050","https://openalex.org/W89772516","https://openalex.org/W94681390","https://openalex.org/W98914485","https://openalex.org/W127570937","https://openalex.org/W135552845","https://openalex.org/W149735065","https://openalex.org/W157768196","https://openalex.org/W160575892","https://openalex.org/W171026589","https://openalex.org/W176490473","https://openalex.org/W178953102","https://openalex.org/W186327748","https://openalex.org/W187254337","https://openalex.org/W383981541","https://openalex.org/W396356354","https://openalex.org/W568717042","https://openalex.org/W583362229","https://openalex.org/W619904940","https://openalex.org/W621595209","https://openalex.org/W625598324","https://openalex.org/W644263517","https://openalex.org/W656472146","https://openalex.org/W951586229","https://openalex.org/W1490917839","https://openalex.org/W1491730425","https://openalex.org/W1500891690","https://openalex.org/W1514050644","https://openalex.org/W1515027733","https://openalex.org/W1517701247","https://openalex.org/W1518644310","https://openalex.org/W1529435148","https://openalex.org/W1531422318","https://openalex.org/W1534581902","https://openalex.org/W1544400193","https://openalex.org/W1550682196","https://openalex.org/W1571181781","https://openalex.org/W1571851173","https://openalex.org/W1594225837","https://openalex.org/W1595003018","https://openalex.org/W1652748995","https://openalex.org/W1811595755","https://openalex.org/W1963935462","https://openalex.org/W1969787432","https://openalex.org/W1980104606","https://openalex.org/W1980186870","https://openalex.org/W1981032314","https://openalex.org/W1984634676","https://openalex.org/W1986412339","https://openalex.org/W1988487644","https://openalex.org/W1989663327","https://openalex.org/W1990155479","https://openalex.org/W1992451268","https://openalex.org/W1993648563","https://openalex.org/W1995410009","https://openalex.org/W2000287646","https://openalex.org/W2004260802","https://openalex.org/W2004519088","https://openalex.org/W2005720509","https://openalex.org/W2009779449","https://openalex.org/W2011718318","https://openalex.org/W2015252255","https://openalex.org/W2019027618","https://openalex.org/W2019771567","https://openalex.org/W2022165553","https://openalex.org/W2031547318","https://openalex.org/W2032793710","https://openalex.org/W2034763831","https://openalex.org/W2036221579","https://openalex.org/W2038520607","https://openalex.org/W2046368602","https://openalex.org/W2046587412","https://openalex.org/W2047687056","https://openalex.org/W2056711200","https://openalex.org/W2056966325","https://openalex.org/W2058162861","https://openalex.org/W2058655698","https://openalex.org/W2059393618","https://openalex.org/W2059911145","https://openalex.org/W2061942141","https://openalex.org/W2065489808","https://openalex.org/W2066971208","https://openalex.org/W2070455823","https://openalex.org/W2072888154","https://openalex.org/W2073439417","https://openalex.org/W2076273301","https://openalex.org/W2078006025","https://openalex.org/W2084208942","https://openalex.org/W2084210524","https://openalex.org/W2088804293","https://openalex.org/W2091214926","https://openalex.org/W2091775201","https://openalex.org/W2092238565","https://openalex.org/W2092801941","https://openalex.org/W2094902856","https://openalex.org/W2096032667","https://openalex.org/W2105202260","https://openalex.org/W2105762786","https://openalex.org/W2113129061","https://openalex.org/W2115539917","https://openalex.org/W2117925454","https://openalex.org/W2123651879","https://openalex.org/W2127011828","https://openalex.org/W2129179588","https://openalex.org/W2131548778","https://openalex.org/W2152124349","https://openalex.org/W2165562077","https://openalex.org/W2166114521","https://openalex.org/W2344503457","https://openalex.org/W2477828224","https://openalex.org/W2494684086","https://openalex.org/W2497411507","https://openalex.org/W2502364774","https://openalex.org/W2503498825","https://openalex.org/W2530306606","https://openalex.org/W2607404757","https://openalex.org/W3110921142","https://openalex.org/W3122524612","https://openalex.org/W3126144977","https://openalex.org/W3175902170","https://openalex.org/W4210847660","https://openalex.org/W4239865707","https://openalex.org/W4285719527","https://openalex.org/W4298140396","https://openalex.org/W4388131207","https://openalex.org/W4388131451","https://openalex.org/W4388168048","https://openalex.org/W4388168055","https://openalex.org/W4388168123"],"related_works":["https://openalex.org/W7140297539","https://openalex.org/W3107338684","https://openalex.org/W4291209151","https://openalex.org/W4249198697","https://openalex.org/W4242240311","https://openalex.org/W2746057293","https://openalex.org/W346710085","https://openalex.org/W1490928660","https://openalex.org/W1931198253","https://openalex.org/W7221297667"],"abstract_inverted_index":{"The":[0],"activity-based":[1],"(AB)":[2],"approach":[3,31],"concentrates":[4],"on":[5,33,46,108],"overhead":[6,122],"costs,":[7],"which":[8,57],"are":[9,44,81],"a":[10,39],"significant":[11],"percentage":[12],"of":[13,49,73,78,96,125,128],"total":[14],"costs":[15,106,118],"for":[16],"many":[17],"organizations":[18],"in":[19,134],"both":[20],"the":[21,27,29,47,71,82,100,113,126,148,155,161],"private":[22],"and":[23,55,66,76,88,136,145,154],"public":[24],"sectors.":[25],"In":[26],"1980s":[28],"AB":[30,97,110,129],"concentrated":[32],"product":[34,89,103,115],"or":[35,62],"service":[36],"costing":[37,98,130],"with":[38],"two-stage":[40],"process.":[41],"First,":[42],"overheads":[43],"pooled":[45],"basis":[48,111],"activities":[50,65],"(such":[51,69],"as":[52,70,160],"material":[53,74],"handling":[54],"purchasing)":[56],"consume":[58,64],"resources.":[59],"Second,":[60],"products":[61],"services":[63],"cost":[67,86],"drivers":[68],"number":[72,77],"movements":[75],"purchase":[79],"orders)":[80],"links":[83],"between":[84],"activity":[85],"pools":[87],"(or":[90,104,116],"service)":[91,105,117],"lines.":[92],"One":[93],"initial":[94],"attraction":[95],"was":[99],"different":[101],"unit":[102,114],"calculated":[107,119],"an":[109],"from":[112],"using":[120],"traditional":[121],"costing.":[123],"Details":[124],"mechanics":[127],"can":[131],"be":[132,158],"found":[133],"Innes":[135],"Mitchell":[137],"(1992).":[138],"These":[139],"keywords":[140,156],"were":[141],"added":[142],"by":[143,147],"machine":[144],"not":[146],"authors.":[149],"This":[150],"process":[151],"is":[152],"experimental":[153],"may":[157],"updated":[159],"learning":[162],"algorithm":[163],"improves.":[164]},"counts_by_year":[{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-06-24T00:00:00"}
