{"id":"https://openalex.org/W2761600534","doi":"https://doi.org/10.1016/j.promfg.2017.09.162","title":"The implementation of an Activity-Based Costing (ABC) system in a manufacturing company","display_name":"The implementation of an Activity-Based Costing (ABC) system in a manufacturing company","publication_year":2017,"publication_date":"2017-01-01","ids":{"openalex":"https://openalex.org/W2761600534","doi":"https://doi.org/10.1016/j.promfg.2017.09.162","mag":"2761600534"},"language":"en","primary_location":{"id":"doi:10.1016/j.promfg.2017.09.162","doi":"https://doi.org/10.1016/j.promfg.2017.09.162","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.promfg.2017.09.162","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2351978917307990/pdf","source":{"id":"https://openalex.org/S2898447089","display_name":"Procedia Manufacturing","issn_l":"2351-9789","issn":["2351-9789"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-40","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"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":"Procedia Manufacturing","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://www.sciencedirect.com/science/article/pii/S2351978917307990/pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076597674","display_name":"Ana Almeida","orcid":"https://orcid.org/0000-0003-0036-312X","observed_orcids":["https://orcid.org/0000-0003-0036-312X"]},"institutions":[{"id":"https://openalex.org/I99682543","display_name":"University of Minho","ror":"https://ror.org/037wpkx04","country_code":"PT","type":"education","lineage":["https://openalex.org/I99682543"]}],"countries":["PT"],"is_corresponding":false,"raw_author_name":"A. Almeida","raw_affiliation_strings":["Department of Production and Systems, University of Minho, Campus de Azur\u00e9m, 4800-058, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Production and Systems, University of Minho, Campus de Azur\u00e9m, 4800-058, Portugal","institution_ids":["https://openalex.org/I99682543"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5051178001","display_name":"Jorge Cunha","orcid":"https://orcid.org/0000-0002-6267-708X","observed_orcids":["https://orcid.org/0000-0002-6267-708X"]},"institutions":[{"id":"https://openalex.org/I99682543","display_name":"University of Minho","ror":"https://ror.org/037wpkx04","country_code":"PT","type":"education","lineage":["https://openalex.org/I99682543"]}],"countries":["PT"],"is_corresponding":true,"raw_author_name":"J. Cunha","raw_affiliation_strings":["ALGORITMI Research Center, University of Minho, Campus de Azur\u00e9m, 4800-058, Portugal"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ALGORITMI Research Center, University of Minho, Campus de Azur\u00e9m, 4800-058, Portugal","institution_ids":["https://openalex.org/I99682543"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5051178001"],"corresponding_institution_ids":["https://openalex.org/I99682543"],"apc_list":null,"apc_paid":null,"fwci":7.9465,"has_fulltext":true,"cited_by_count":77,"citation_normalized_percentile":{"value":0.9700346,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":96,"max":99},"biblio":{"volume":"13","issue":null,"first_page":"932","last_page":"939"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9887999892234802,"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":0.9887999892234802,"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":0.00430000014603138,"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/T13706","display_name":"Management and Optimization Techniques","score":0.001500000013038516,"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/activity-based-costing","display_name":"activity-based costing","score":0.9990000128746033},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.5659999847412109},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.6439999938011169},{"id":"https://openalex.org/keywords/cost-drivers","display_name":"cost drivers","score":0.9509999752044678},{"id":"https://openalex.org/keywords/production-cost-estimation","display_name":"production cost estimation","score":0.5149999856948853}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.6512417793273926},{"id":"https://openalex.org/C204983608","wikidata":"https://www.wikidata.org/wiki/Q2111958","display_name":"Productivity","level":2,"score":0.5971599221229553},{"id":"https://openalex.org/C91306197","wikidata":"https://www.wikidata.org/wiki/Q45767","display_name":"Competition (biology)","level":2,"score":0.5680477619171143},{"id":"https://openalex.org/C2778348673","wikidata":"https://www.wikidata.org/wiki/Q739302","display_name":"Production (economics)","level":2,"score":0.5536016821861267},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4962659478187561},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4168583154678345},{"id":"https://openalex.org/C117671659","wikidata":"https://www.wikidata.org/wiki/Q11049265","display_name":"Manufacturing engineering","level":1,"score":0.4162607789039612},{"id":"https://openalex.org/C21547014","wikidata":"https://www.wikidata.org/wiki/Q1423657","display_name":"Operations management","level":1,"score":0.40537840127944946},{"id":"https://openalex.org/C42475967","wikidata":"https://www.wikidata.org/wiki/Q194292","display_name":"Operations research","level":1,"score":0.4046802222728729},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3905850350856781},{"id":"https://openalex.org/C112930515","wikidata":"https://www.wikidata.org/wiki/Q4389547","display_name":"Risk analysis (engineering)","level":1,"score":0.3649083971977234},{"id":"https://openalex.org/C127413603","wikidata":"https://www.wikidata.org/wiki/Q11023","display_name":"Engineering","level":0,"score":0.23418167233467102},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.21826505661010742},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.09306186437606812},{"id":"https://openalex.org/C78519656","wikidata":"https://www.wikidata.org/wiki/Q101333","display_name":"Mechanical engineering","level":1,"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/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.1016/j.promfg.2017.09.162","doi":"https://doi.org/10.1016/j.promfg.2017.09.162","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.promfg.2017.09.162","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2351978917307990/pdf","source":{"id":"https://openalex.org/S2898447089","display_name":"Procedia Manufacturing","issn_l":"2351-9789","issn":["2351-9789"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-40","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"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":"Procedia Manufacturing","raw_type":"journal-article"},{"id":"pmh:oai:repositorium.sdum.uminho.pt:1822/53357","doi":null,"is_oa":false,"landing_page_url":"https://hdl.handle.net/1822/53357","pdf_url":null,"source":{"id":"https://openalex.org/S4306401240","display_name":"Reposit\u00f3riUM (Universidade do Minho)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I99682543","host_organization_name":"University of Minho","host_organization_lineage":["https://openalex.org/I99682543"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"info:eu-repo/semantics/conferenceObject"},{"id":"pmh:oai:repositorium.uminho.pt:1822/53357","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/1822/53357","pdf_url":null,"source":{"id":"https://openalex.org/S4306402433","display_name":"Portuguese National Funding Agency for Science, Research and Technology (RCAAP Project by FCT)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"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":null,"raw_type":"conference paper"}],"best_oa_location":{"id":"doi:10.1016/j.promfg.2017.09.162","doi":"https://doi.org/10.1016/j.promfg.2017.09.162","is_oa":true,"landing_page_url":"https://doi.org/10.1016/j.promfg.2017.09.162","pdf_url":"https://www.sciencedirect.com/science/article/pii/S2351978917307990/pdf","source":{"id":"https://openalex.org/S2898447089","display_name":"Procedia Manufacturing","issn_l":"2351-9789","issn":["2351-9789"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["cwts-core","jufo-1","norway-1","poland-40","vabb-shw"],"host_organization":"https://openalex.org/P4310320990","host_organization_name":"Elsevier BV","host_organization_lineage":["https://openalex.org/P4310320990"],"host_organization_lineage_names":["Elsevier BV"],"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":"Procedia Manufacturing","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Responsible consumption and production","score":0.5171999931335449,"id":"https://metadata.un.org/sdg/12"},{"display_name":"Industry, innovation and infrastructure","score":0.4943999946117401,"id":"https://metadata.un.org/sdg/9"}],"sustainable_development_goals_aurora":[],"study_designs":[],"awards":[{"id":"https://openalex.org/G1516346500","display_name":null,"funder_award_id":"01-0145","funder_id":"https://openalex.org/F4320334779","funder_display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia"},{"id":"https://openalex.org/G1578237752","display_name":null,"funder_award_id":"COMPETE","funder_id":"https://openalex.org/F4320334779","funder_display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia"},{"id":"https://openalex.org/G1763632427","display_name":null,"funder_award_id":"POCI-01-0145","funder_id":"https://openalex.org/F4320334779","funder_display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia"},{"id":"https://openalex.org/G3840324753","display_name":null,"funder_award_id":"POCI-01-0145-FEDER-","funder_id":"https://openalex.org/F4320334779","funder_display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia"},{"id":"https://openalex.org/G496672801","display_name":null,"funder_award_id":"POCI-01-0145- FEDER-007043","funder_id":"https://openalex.org/F4320327374","funder_display_name":"Programa Operacional Tem\u00e1tico Factores de Competitividade"},{"id":"https://openalex.org/G5224927334","display_name":null,"funder_award_id":"POCI-01-","funder_id":"https://openalex.org/F4320334779","funder_display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia"},{"id":"https://openalex.org/G5270559075","display_name":null,"funder_award_id":"POCI-01-0145-FEDER-007043","funder_id":"https://openalex.org/F4320334779","funder_display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia"},{"id":"https://openalex.org/G7406260186","display_name":"Centro de Investiga\u00e7\u00e3o ALGORITMI","funder_award_id":"UID/CEC/00319/2013","funder_id":"https://openalex.org/F4320334779","funder_display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia"},{"id":"https://openalex.org/G7574042020","display_name":null,"funder_award_id":"00319","funder_id":"https://openalex.org/F4320334779","funder_display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia"}],"funders":[{"id":"https://openalex.org/F4320327374","display_name":"Programa Operacional Tem\u00e1tico Factores de Competitividade","ror":"https://ror.org/022rdnn95"},{"id":"https://openalex.org/F4320334779","display_name":"Funda\u00e7\u00e3o para a Ci\u00eancia e a Tecnologia","ror":"https://ror.org/00snfqn58"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2761600534.pdf","grobid_xml":"https://content.openalex.org/works/W2761600534.grobid-xml"},"referenced_works_count":4,"referenced_works":["https://openalex.org/W61739161","https://openalex.org/W1517190707","https://openalex.org/W2053127918","https://openalex.org/W3149395617"],"related_works":["https://openalex.org/W7036985369","https://openalex.org/W7010468921","https://openalex.org/W2257269389","https://openalex.org/W6989364630","https://openalex.org/W6920614447","https://openalex.org/W2947996259","https://openalex.org/W3153355884","https://openalex.org/W7215409833","https://openalex.org/W2914468446","https://openalex.org/W7028884368"],"abstract_inverted_index":{"Nowadays":[0],"companies":[1],"face":[2],"strong":[3],"competition":[4],"at":[5],"a":[6,12,25,41,49,127,146],"global":[7],"level,":[8],"so":[9],"there":[10],"is":[11,95,106],"lot":[13],"of":[14,27,31,84,103,116],"pressure":[15],"to":[16,92,107],"increase":[17],"productivity":[18],"and":[19,43,73,80,88,138,152,157],"lower":[20],"production":[21,130],"costs.":[22],"Thus,":[23],"obtaining":[24],"method":[26],"estimating":[28],"the":[29,32,37,58,71,78,89,93,109,114,123,135,140],"costs":[30],"various":[33],"products":[34,79,94],"produced":[35],"in":[36,40,126,149],"same":[38],"company":[39,131],"rigorous":[42],"precise":[44],"way":[45,141],"has":[46,61],"turned":[47],"into":[48],"really":[50],"strategic":[51],"objective":[52],"[1].":[53],"To":[54],"address":[55],"this":[56,104],"issue,":[57],"ABC":[59,124],"methodology":[60],"been":[62],"proposed,":[63],"which":[64],"establishes":[65],"that":[66,132],"resources":[67,85],"are":[68,75],"consumed":[69,76],"by":[70,77,86],"activities":[72,87],"these":[74],"services.":[81],"The":[82,101],"distribution":[83],"subsequent":[90],"allocation":[91],"done":[96],"through":[97],"cost":[98,119],"drivers":[99],"[2].":[100],"goal":[102],"work":[105],"re-port":[108],"main":[110],"results":[111],"obtained":[112],"with":[113,134],"implementation":[115],"an":[117,150],"industrial":[118],"model":[120],"based":[121],"on":[122,145],"principles":[125],"Portuguese":[128],"coffee":[129],"fits":[133],"organization\u2019s":[136],"reality":[137],"reflecting":[139],"how":[142],"it":[143],"operate":[144],"day-to-day":[147],"basis,":[148],"accurate":[151],"reliable":[153],"way,":[154],"providing":[155],"useful":[156],"relevant":[158],"information.":[159]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":13},{"year":2023,"cited_by_count":15},{"year":2022,"cited_by_count":11},{"year":2021,"cited_by_count":14},{"year":2020,"cited_by_count":10},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":3}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2017-10-20T00:00:00"}