{"id":"https://openalex.org/W616371490","doi":null,"title":"A Practical Guide To Activity Based Costing","display_name":"A Practical Guide To Activity Based Costing","publication_year":1998,"publication_date":"1998-05-28","ids":{"openalex":"https://openalex.org/W616371490","mag":"616371490"},"language":"en","primary_location":{"id":"mag:616371490","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA36434607","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null},"volume":null,"type":"book","indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081276808","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/A5109955340","display_name":"Falconer Mitchell","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Falconer Mitchell","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.4092,"has_fulltext":false,"cited_by_count":36,"citation_normalized_percentile":{"value":0.63358779,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":97},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"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":0.002300000051036477,"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":0.00019999999494757503,"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":0.9319999814033508},{"id":"https://openalex.org/keywords/cost-accounting","display_name":"cost accounting","score":0.7179999947547913},{"id":"https://openalex.org/keywords/cost-system-design","display_name":"cost system design","score":0.5699999928474426},{"id":"https://openalex.org/keywords/cost-allocation","display_name":"cost allocation","score":0.3310000002384186},{"id":"https://openalex.org/keywords/case-studies","display_name":"case studies","score":0.4300000071525574}],"concepts":[{"id":"https://openalex.org/C164624739","wikidata":"https://www.wikidata.org/wiki/Q754331","display_name":"Activity-based costing","level":2,"score":0.7126797437667847},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.404020756483078},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.2727091312408447},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.11030265688896179}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:616371490","doi":null,"is_oa":false,"landing_page_url":"http://ci.nii.ac.jp/ncid/BA36434607","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2084934071","https://openalex.org/W2351797361","https://openalex.org/W380358174","https://openalex.org/W3217313551","https://openalex.org/W621595209","https://openalex.org/W3004549932","https://openalex.org/W7216835674","https://openalex.org/W2912798003","https://openalex.org/W2006907997","https://openalex.org/W1530534484"],"abstract_inverted_index":{"The":[0],"nature":[1],"of":[2,8,17],"ABC":[3,9,10,18,24],"systems":[4],"a":[5,21],"critical":[6],"review":[7],"case":[11,22],"studies":[12],"design,":[13],"implementation":[14],"and":[15],"use":[16],"system":[19],"-":[20,25],"study":[23],"problems":[26],"in":[27],"practice.":[28]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":2},{"year":2015,"cited_by_count":2},{"year":2013,"cited_by_count":2},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-25T09:29:13.331239","created_date":"2016-06-24T00:00:00"}
