{"id":"https://openalex.org/W2582361818","doi":"https://doi.org/10.22434/ifamr2016.0017","title":"An application of activity-based costing in the chicken processing industry: a case of joint products","display_name":"An application of activity-based costing in the chicken processing industry: a case of joint products","publication_year":2017,"publication_date":"2017-01-23","ids":{"openalex":"https://openalex.org/W2582361818","doi":"https://doi.org/10.22434/ifamr2016.0017","mag":"2582361818"},"language":"en","primary_location":{"id":"doi:10.22434/ifamr2016.0017","doi":"https://doi.org/10.22434/ifamr2016.0017","is_oa":true,"landing_page_url":"https://doi.org/10.22434/ifamr2016.0017","pdf_url":null,"source":{"id":"https://openalex.org/S12132826","display_name":"The International Food and Agribusiness Management Review","issn_l":"1096-7508","issn":["1096-7508","1559-2448"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316475","host_organization_name":"International Food and Agribusiness Management Association","host_organization_lineage":["https://openalex.org/P4310316475"],"host_organization_lineage_names":["International Food and Agribusiness Management Association"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Food and Agribusiness Management Review","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","datacite","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.22434/ifamr2016.0017","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5050231867","display_name":"Panravee Kabinlapat","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I179193067","display_name":"Khon Kaen University","ror":"https://ror.org/03cq4gr50","country_code":"TH","type":"education","lineage":["https://openalex.org/I179193067"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Panravee Kabinlapat","raw_affiliation_strings":["Researcher, Faculty of Business Administration and Accountancy, Khon Kaen University, Khon Kaen, 40002 Thailand","Thailand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Researcher, Faculty of Business Administration and Accountancy, Khon Kaen University, Khon Kaen, 40002 Thailand","institution_ids":["https://openalex.org/I179193067"]},{"raw_affiliation_string":"Thailand","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5033787832","display_name":"Siriluck Sutthachai","orcid":"https://orcid.org/0000-0003-1105-7478","observed_orcids":["https://orcid.org/0000-0003-1105-7478"]},"institutions":[{"id":"https://openalex.org/I179193067","display_name":"Khon Kaen University","ror":"https://ror.org/03cq4gr50","country_code":"TH","type":"education","lineage":["https://openalex.org/I179193067"]}],"countries":["TH"],"is_corresponding":false,"raw_author_name":"Siriluck Sutthachai","raw_affiliation_strings":["Assistant professor, Accounting Department, Faculty of Business Administration and Accountancy, Khon Kaen University, Khon Kaen, 40002 Thailand"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Assistant professor, Accounting Department, Faculty of Business Administration and Accountancy, Khon Kaen University, Khon Kaen, 40002 Thailand","institution_ids":["https://openalex.org/I179193067"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I179193067"],"apc_list":{"value":1000,"currency":"EUR","value_usd":1078},"apc_paid":{"value":1000,"currency":"EUR","value_usd":1078},"fwci":3.755,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.9282751,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":95},"biblio":{"volume":"20","issue":"1","first_page":"85","last_page":"98"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9726999998092651,"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"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9726999998092651,"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/T13054","display_name":"Agricultural and Financial Auditing","score":0.006800000090152025,"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/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.006300000008195639,"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/chicken-processing","display_name":"chicken processing","score":0.7139999866485596},{"id":"https://openalex.org/keywords/co-products","display_name":"coproducts","score":0.9729999899864197},{"id":"https://openalex.org/keywords/cost-drivers","display_name":"cost drivers","score":0.8019999861717224},{"id":"https://openalex.org/keywords/frozen-chicken","display_name":"frozen chicken","score":0.5450000166893005},{"id":"https://openalex.org/keywords/fresh-chicken","display_name":"fresh chicken","score":0.8349999785423279},{"id":"https://openalex.org/keywords/food-industry","display_name":"food industry","score":0.5040000081062317},{"id":"https://openalex.org/keywords/costing-systems","display_name":"cost accounting systems","score":0.47200000286102295}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.9214766025543213},{"id":"https://openalex.org/C1670747","wikidata":"https://www.wikidata.org/wiki/Q396622","display_name":"Agribusiness","level":3,"score":0.5392550230026245},{"id":"https://openalex.org/C75092926","wikidata":"https://www.wikidata.org/wiki/Q748380","display_name":"Process costing","level":3,"score":0.5370599031448364},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5092345476150513},{"id":"https://openalex.org/C203194045","wikidata":"https://www.wikidata.org/wiki/Q198993","display_name":"Target costing","level":3,"score":0.49228397011756897},{"id":"https://openalex.org/C2780378061","wikidata":"https://www.wikidata.org/wiki/Q25351891","display_name":"Service (business)","level":2,"score":0.48654451966285706},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.4462679922580719},{"id":"https://openalex.org/C18555067","wikidata":"https://www.wikidata.org/wiki/Q8375051","display_name":"Joint (building)","level":2,"score":0.44156718254089355},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.44113051891326904},{"id":"https://openalex.org/C95821633","wikidata":"https://www.wikidata.org/wiki/Q973302","display_name":"Cost driver","level":2,"score":0.4409431517124176},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.4282562732696533},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.41855186223983765},{"id":"https://openalex.org/C117671659","wikidata":"https://www.wikidata.org/wiki/Q11049265","display_name":"Manufacturing engineering","level":1,"score":0.4168497323989868},{"id":"https://openalex.org/C40700","wikidata":"https://www.wikidata.org/wiki/Q1411783","display_name":"Industrial organization","level":1,"score":0.38877326250076294},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.34531331062316895},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.17481300234794617},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.16104185581207275},{"id":"https://openalex.org/C118518473","wikidata":"https://www.wikidata.org/wiki/Q11451","display_name":"Agriculture","level":2,"score":0.15693065524101257},{"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/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.0},{"id":"https://openalex.org/C170154142","wikidata":"https://www.wikidata.org/wiki/Q150737","display_name":"Architectural engineering","level":1,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.22434/ifamr2016.0017","doi":"https://doi.org/10.22434/ifamr2016.0017","is_oa":true,"landing_page_url":"https://doi.org/10.22434/ifamr2016.0017","pdf_url":null,"source":{"id":"https://openalex.org/S12132826","display_name":"The International Food and Agribusiness Management Review","issn_l":"1096-7508","issn":["1096-7508","1559-2448"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316475","host_organization_name":"International Food and Agribusiness Management Association","host_organization_lineage":["https://openalex.org/P4310316475"],"host_organization_lineage_names":["International Food and Agribusiness Management Association"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Food and Agribusiness Management Review","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ags:ifaamr:264208","doi":null,"is_oa":false,"landing_page_url":"https://ageconsearch.umn.edu/record/264208/files/ifamr2016.0017.pdf","pdf_url":"https://ageconsearch.umn.edu/record/264208/files/ifamr2016.0017.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:ageconsearch.umn.edu:264208","doi":null,"is_oa":true,"landing_page_url":"http://ageconsearch.umn.edu/record/264208","pdf_url":null,"source":{"id":"https://openalex.org/S4306401616","display_name":"AgEcon Search (University of Minnesota, USA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120349","host_organization_name":"University of Minnesota Rochester","host_organization_lineage":["https://openalex.org/I4210120349"],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://ageconsearch.umn.edu/record/264208","raw_type":"Text"},{"id":"doi:10.22004/ag.econ.264208","doi":"https://doi.org/10.22004/ag.econ.264208","is_oa":true,"landing_page_url":"https://doi.org/10.22004/ag.econ.264208","pdf_url":null,"source":{"id":"https://openalex.org/S4306401616","display_name":"AgEcon Search (University of Minnesota, USA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210120349","host_organization_name":"University of Minnesota Rochester","host_organization_lineage":["https://openalex.org/I4210120349"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article-journal"}],"best_oa_location":{"id":"doi:10.22434/ifamr2016.0017","doi":"https://doi.org/10.22434/ifamr2016.0017","is_oa":true,"landing_page_url":"https://doi.org/10.22434/ifamr2016.0017","pdf_url":null,"source":{"id":"https://openalex.org/S12132826","display_name":"The International Food and Agribusiness Management Review","issn_l":"1096-7508","issn":["1096-7508","1559-2448"],"is_oa":true,"is_in_doaj":true,"is_core":true,"listed_in":["anvur-scientific","cwts-core","doaj","jufo-1","norway-1","poland-70","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310316475","host_organization_name":"International Food and Agribusiness Management Association","host_organization_lineage":["https://openalex.org/P4310316475"],"host_organization_lineage_names":["International Food and Agribusiness Management Association"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Food and Agribusiness Management Review","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.8409000039100647,"id":"https://metadata.un.org/sdg/2","display_name":"Zero hunger"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320309823","display_name":"Higher Education Research Promotion","ror":"https://ror.org/02wa0fq92"},{"id":"https://openalex.org/F4320322335","display_name":"Khon Kaen University","ror":"https://ror.org/03cq4gr50"}],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":19,"referenced_works":["https://openalex.org/W91883140","https://openalex.org/W1500891690","https://openalex.org/W1535436547","https://openalex.org/W1974269438","https://openalex.org/W2011836409","https://openalex.org/W2016851390","https://openalex.org/W2028462974","https://openalex.org/W2033302068","https://openalex.org/W2046368602","https://openalex.org/W2048595132","https://openalex.org/W2057321243","https://openalex.org/W2062396797","https://openalex.org/W2092238565","https://openalex.org/W2097448131","https://openalex.org/W2105031601","https://openalex.org/W2127467426","https://openalex.org/W2167224012","https://openalex.org/W2177565007","https://openalex.org/W2398116752"],"related_works":["https://openalex.org/W2023282210","https://openalex.org/W4403829268","https://openalex.org/W7119389550","https://openalex.org/W6996537294","https://openalex.org/W7066364834","https://openalex.org/W155970322","https://openalex.org/W4403828315","https://openalex.org/W3041787544","https://openalex.org/W6981681617","https://openalex.org/W2769286963"],"abstract_inverted_index":{"A":[0],"great":[1],"deal":[2],"of":[3,11,24,38,61,117],"research":[4,41],"has":[5,42],"been":[6],"presented":[7],"on":[8,29,51],"the":[9,16,22,71,102,115,122],"application":[10],"activity-based":[12],"costing":[13,125],"(ABC)":[14],"in":[15,73,95],"manufacturing":[17],"and":[18,53,69,80,101],"service":[19],"industries.":[20],"In":[21],"field":[23],"agribusiness,":[25],"which":[26],"focuses":[27],"uniquely":[28],"joint":[30],"products,":[31],"few":[32],"studies":[33],"exist":[34],"that":[35],"illustrate":[36],"applications":[37],"ABC.":[39],"This":[40,112],"therefore":[43],"applied":[44,68],"ABC":[45,100],"to":[46],"a":[47],"food":[48,110],"company,":[49],"concentrating":[50],"fresh":[52],"frozen":[54,109],"chicken":[55],"processing":[56],"production.":[57],"The":[58,89],"basic":[59],"process":[60],"ABC,":[62],"based":[63],"upon":[64],"five":[65],"steps,":[66],"was":[67],"demonstrated":[70],"difficulties":[72],"applying":[74],"cost":[75,81,105,119],"data":[76],"collection,":[77],"identifying":[78],"activity":[79],"drivers,":[82],"as":[83,85],"well":[84],"collecting":[86],"driver":[87],"data.":[88],"results":[90],"also":[91],"revealed":[92],"significant":[93],"differences":[94],"unit":[96],"costs":[97],"derived":[98],"by":[99],"company\u2019s":[103,123],"existing":[104],"system,":[106],"particularly":[107],"within":[108,121],"products.":[111],"may":[113],"suggest":[114],"possibility":[116],"distorted":[118],"allocations":[120],"current":[124],"system.":[126]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":1},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2019,"cited_by_count":2},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2017-02-03T00:00:00"}
