Kegiatan – berbasis biaya jasa : tinjauan literature bibliometrik(Terjemahan)

Kegiatan – berbasis biaya jasa : tinjauan literature bibliometrik

Nara Medianeira Stefano dan Nelson Casarotto Filho

Abstrak

Artikel ini bertujuan untuk menyusun portofolio bibliografi untuk mengobati penerapan metode ABC dalam pelayanan dan memberikan kontribusi untuk diskusi dalam komunitas ilmiah .Metodologi mengikuti prosedur tiga tahap : Perencanaan , pelaksanaan dan Sintesis .Juga , proses ProKnow - C ( Pengetahuan Proses Pengembangan - Konstruktivis ) digunakan dalam tahap eksekusi .Database internasional yang digunakan untuk mengumpulkan informasi ( ISI Web of Knowledge dan Scopus ) .Sebagai hasilnya, kami memperoleh portofolio bibliografi 21 artikel ( dengan pengakuan ilmiah ) berurusan dengan tema yang diusulkan .

Kata kunci Bibliometrik, Portofolio Bibliografi, Biaya, Pelayanan, Jurnal

MSC: 00–02

Pengantar

Manajer membutuhkan informasi tertentu untuk meningkatkan efisiensi manajemen mereka .Mereka juga tidak memiliki jawaban atas dua pertanyaan yang sangat penting : apa sumber profitabilitas , dan bagaimana dapat kinerja organisasi ditingkatkan ?Manajer tidak dapat membuat keputusan tanpa handal informasi tentang biaya, sehingga kebutuhan untuk menghitung biaya produk atau jasa melalui Activity - Based Costing ( ABC ) ditekankan .

Metode ABC memiliki karakteristik mendasar untuk berusaha mengurangi distorsi yang disebabkan oleh penjatahan sewenang-wenang biaya tidak langsung yang diperoleh dalam sistem tradisional .Memang , ABC merupakan salah satu metode yang dibuat dan dipublikasikan tentang penerapan metode ini ( Gunasekaran et al .1999 ;Hussain dan Guanasekaran 2001; 2003 ; 2009 ; 2012 ) .

Pendekatan ABC memperlakukan klien sebagai objek biaya analisis , secara paralel dengan analisis biaya kepemilikan bagi pemasok ( Niraj et al .2001 ; Penekanannya adalah untuk mendapatkan pemahaman yang lebih baik tentang perilaku biaya tidak langsung .Sistem ABC dirancang dan diimplementasikan pada premis bahwa produk mengkonsumsi aktivitas , kegiatan mengkonsumsi sumber daya dan sumber daya mengkonsumsi biaya .Dengan demikian , istilah kegiatan , driver dan sumber daya yang penting untuk memahami ABC .

Suatu kegiatan merupakan hasil dari kombinasi bahan teknologi dan keuangan dan sumber daya manusia yang digunakan untuk memproduksi barang dan jasa .Cost driver adalah cara di mana biaya yang ditugaskan untuk kegiatan , mereka membentuk dasar dari ABC , dan berusaha untuk melacak asal-usul biaya dan membangun hubungan sebab / akibat ( Stefano et al .2010 ) .Sumber daya atau input biaya yang diperlukan , yang timbul dari operasi rutin organisasi , seperti penyusutan , air , upah dan listrik .Jumlah setiap driver yang berhubungan dengan aktivitas yang ingin Anda menutupi disebut faktor konsumsi sumber daya .

Dengan pembangunan ekonomi dan peningkatan daya saing , sektor jasa mulai mencari konsep-konsep baru dalam manajemen , sehingga bisa memantau pasar , semakin menuntut .Meskipun karakteristik yang berbeda dalam kaitannya dengan manufaktur ( Gunasekaran dan Sarhadi , 1998) sektor , telah mencari dan beradaptasi konsep yang digunakan dengan sukses di daerah biaya .

Iklim ekonomi saat ini berarti bahwa organisasi jasa merasa perlu untuk mengetahui , kontrol dan mengelola biaya secara efektif .Oleh karena itu , pentingnya investasi dalam program yang bertujuan untuk mengurangi biaya produksi .Beban yang dengan hati-hati , sering dapat dengan mudah dicegah atau setidaknya dikurangi , sering berubah untuk menghubungkan biaya akhir.

produk dan / atau jasa .Secara umum , kontrol biaya dalam organisasi jasa memiliki beberapa poin yang sama dengan yang dipraktekkan di industri .Isu tersebut adalah pesanan produksi ( Lins dan Silva , 2005) , margin kontribusi dan titik keseimbangan , dan dapat diterapkan di banyak organisasi pelayanan.

Oleh karena itu , dalam konteks ini , tujuan dari artikel ini adalah untuk struktur portofolio bibliografi untuk memeriksa penggunaan metode ABC dalam pelayanan ( Susskind , 2010; Büyüközkan et al .2011; Pendekatan metodologis yang digunakan adalah kajian literatur berdasarkan bibliometrics ( Førsund dan Sarafoglou 2005; Tsai , 2011; Tan et al .2010 ; 2012 ; Database yang dipilih untuk memilih publikasi adalah Portal ISI Web of Knowledge e Scopus karena komprehensif dan multidisiplin ( dan dapat diakses melalui portal Capes ) , dan periode 1990-2011 terdiri dari pencarian .Metodologi mengikuti prosedur tiga tahap : perencanaan , pelaksanaan dan pelaporan .Proses ProKnow - C ( Pengetahuan Proses Pengembangan - Konstruktivis ) juga digunakan dalam tahap eksekusi .

Selain pengenalan ini , makalah ini menyajikan : ( i ) metodologi penelitian , ( ii ) hasil ; (iii) the results and (iv) final considerations; and, finally, (v) references used.

Metodologi Penelitian

Bagian ini membahas prosedur pilihan dan deskripsi metodologi .

Tabel 1 bibliografi portofolio artikel

Pilihan Metodologi

Sebuah tinjauan analitis diperlukan untuk menilai secara sistematis kontribusi topik literatur tertentu .Umumnya , proses peninjauan terdiri dari tiga bagian : pengumpulan data , analisis data dan sintesis data.Kekakuan ilmiah dalam melakukan setiap langkah sangat penting untuk analisis kualitas .Pengumpulan data dapat dilakukan dengan cara yang berbeda .Sebagai contoh , dengan menggunakan pengetahuan yang ada dalam literatur untuk memilih artikel dan mencari berbagai database menggunakan kata kunci .

Setelah item yang dipilih untuk review, analisis data dapat melanjutkan dengan cara yang berbeda , tergantung pada tujuan dari revisi ( Crossan dan Apaydin , 2010) .Ulasan A untuk mengkonsolidasikan hasil beberapa studi empiris tergantung pada baik analisis kualitatif maupun kuantitatif hasil .Sintesis data produk utama penelitian yang menghasilkan pengetahuan baru berdasarkan pengumpulan data lengkap .

Penelitian ini merupakan eksplorasi dan deskriptif ( Richardson 2008) .Hal ini eksplorasi karena mengikuti proses untuk membangun sebuah portofolio bibliografi artikel dalam suatu topik tertentu .Hal ini deskriptif karena berusaha untuk menggambarkan karakteristik publikasi ilmiah portofolio ini dan referensi , dalam kasus , penerapan metode ABC biaya layanan .

Tabel 2 Jumlah kutipan ( pengakuan ilmiah ) dari portofolio bibliografi.

Deskripsi Metodologi

Untuk makalah ini prosedur tiga tahap diikuti : Perencanaan , Implementasi dan Sintesis ( Gambar 1 ) .Selama fase perencanaan , tujuan penelitian didefinisikan dan sumber data yang teridentifikasi .Tahap kedua , pelaksanaan , terdiri dari dua sub - langkah : mengidentifikasi kriteria seleksi awal ( waktu , database dan kata kunci ) dan menggunakan ProKnow - C ( Pengetahuan Pengembangan Proses - Konstruktivis ) .

ProKnow - C diusulkan oleh Ensslin et al .( 2010) untuk membangun pengetahuan berdasarkan minat peneliti dan batas-batas , menurut pandangan konstruktivis .Instrumen ini ( Bortoluzzi et al .2011 ) , memberikan langkah-langkah yang harus diikuti untuk pembangunan pilihan bibliografi Portofolio mewakili topik yang ingin Anda cari .Fase ini dibagi menjadi dua langkah : ( a) Pemilihan artikel saham bruto ( 2 ) menyaring item saham , yang disekresikan ke dalam lima sub - langkah : ( a ) artikel bruto penyaring saham mengenai redundansi ;( b) non- berulang artikel gross penyaring saham mengenai judul keselarasan (c) nonrecurrent artikel bruto tentang pengakuan ilmiah, dan (d) pasal re analisis  yang tidak memiliki pengakuan ilmu pengetahuan (e) filter tentang artikel keselarasan lengkap.

Langkah ketiga dan terakhir menyangkut sintesis yang merupakan portofolio analisis bibliometrik dan referensi nya.Itu dipilih untuk dibatasi hanya untuk jurnal sebagai sumber data karena mereka dapat dianggap pengetahuan divalidasi dan cenderung memiliki dampak yang lebih besar .Artikel yang dipublikasikan dalam konferensi dan seminar tidak dianggap , serta buku-buku , disertasi dan tesis .ISI " Web of Knowledge " dan Scopus database dipilih karena database yang komprehensif dan multidisipliner .Menarik , karakteristik dasar ini adalah bahwa mereka memiliki sejumlah kutipan dari artikel , dan ini memungkinkan pemutaran serangkaian artikel berdasarkan kriteria ini .

Berapa kali sebuah artikel yang dikutip di Google Scholar dianggap , dalam ISI Web of Knowledge dan Scopus hanya jurnal atau database di dalamnya dihitung dan tidak semua basis di mana artikel ini .Sebagai contoh , artikel Meningkatkan biaya rumah sakit akuntansi dengan biaya berdasarkan aktivitas pada 13/03/2012 , menunjukkan bahwa jumlah kutipan adalah 59 , di Scopus .Sekarang , saat kita menggunakan artikel yang sama dan memeriksa di Google Scholar , jumlah kutipan yang ditampilkan adalah 119 , ini berarti bahwa semua basis di mana artikel ini muncul dihitung .Waktu yang digunakan untuk pencarian adalah 1990-2011 .

Hasil

Bagian 2 dari pekerjaan menyajikan analisis yang berkaitan dengan data penelitian .

Tabel 3 Pentingnya Jurnal di perpustakaan tersebut.

Gedung portofolio

Pemilihan tahap artikel bruto saham selesai dengan 247 artikel yang ditemukan ( Gambar 2 ) , menurut kriteria pencarian yang disediakan .

Untuk langkah berikutnya , filtrasi artikel saham dilakukan , kemudian disimpan dalam perangkat lunak manajemen referensi bibliografi versi EndNote Web .Tahap kedua ini dibagi menjadi tiga tahap pemisahan untuk : ( i ) judul keselarasan ( ii ) pengakuan ilmiah ( jumlah kutipan ) dari artikel dan abstrak membaca dan , ( iii ) membaca lengkap artikel .Gambar 2 menunjukkan sebuah hasil dari langkah-langkah .

Tahap tinjauan dilakukan dengan 34 artikel , dengan pengakuan ilmiah terbukti , dari ini : 13 tersingkir ( enam landasan dibayar tanpa akses melalui Capes portal, dan 7 tidak fokus khusus metode ABC biaya dalam pelayanan, karena mereka ditujukan hanya layanan A B C).Pada akhirnya , ada 21 artikel yang tersisa , yang membangun portofolio pada topik yang bersangkutan ( Tabel 1 ) .

Dalam ayat berikutnya , hasil profil portofolio akan disajikan , dibangun sebagai : pengakuan artikel ilmiah , jurnal yang paling menonjol ; penulis fitur dan kata kunci yang di gunakan..

Portofolio bibliografi analisis artikel

Melakukan seluruh prosedur untuk membangun sebuah portofolio bibliografi representatif untuk mendiskusikan penggunaan metode ABC dalam pelayanan , langkah berikutnya adalah untuk mengobati artikel ini melalui analisis bibliometrik .

Bibliometrics ( Dorban dan Vandevenne , 1992; Macias- Chapula , 1998; Mukherjee , 2009; Tasca et al .2010 ) adalah teknik yang memungkinkan menempatkan penelitian melalui berbagai indikator dan hubungan .Sebagai indikator dapat digunakan , jumlah kutipan , co - penulis , jumlah paten , serta peta dapat dibuat dari bidang ilmiah dan negara .Tabel 2 menunjukkan indikator pengakuan ilmiah yang diselenggarakan di portofolio artikel .

Gambar 3 menunjukkan judul jurnal indikator ( Hassini et al .2012 ) menyajikan dalam artikel portofolio bibliografi.

Pada gambar 3 orang dapat menemukan bahwa jurnal adalah daerah yang berbeda , i .e ., Metode ABC biaya diterapkan untuk berbagai jenis layanan , baik kesehatan , perpustakaan , transportasi , keamanan , lembaga keuangan , logistik dan lain-lain .

Indikator lain yang digunakan adalah jumlah artikel per penulis dalam portofolio , seperti yang ditunjukkan pada Gambar 3 .Secara keseluruhan 59 penulis diidentifikasi dalam portofolio tidak ada penulis memiliki partisipasi yang lebih tinggi .Satu-satunya penulis dengan dua pasal dalam portofolio adalah Ellis - Newman , J.

Indeks kata kunci yang ditemukan dalam portofolio juga dianalisis .Puncak adalah kegiatan berbasis keyword biaya akar kata pencarian , diikuti oleh pelayanan kesehatan , ekonomi , hotel .Hal ini dapat diartikan bahwa metode ABC digunakan dalam organisasi jasa dengan tujuan mengurangi biaya dan meningkatkan produktivitas .Untuk artikel tentang kesehatan , ada reservasi : mereka fokus aplikasi mereka dari metode ABC di daerah terlarang atau departemen organisasi kesehatan .

Analisis bibliometrik Referensi Portfolio

Ayat ini berkaitan dengan analisis bibliometrik referensi artikel portofolio .Total referensi 305 dari 21 artikel dicatat , menunjukkan bahwa hasil ini menganggap , hanya artikel jurnal .Ditemukan bahwa 149 judul jurnal atau jurnal ilmiah yang dikutip .Mengenai jurnal yang paling relevan dalam referensi portofolio , Jurnal Manajemen Biaya dan International Journal of Economics Produksi .

Gambar 4 mengilustrasikan jurnal yang memiliki empat atau lebih artikel dalam referensi portofolio .

Indikator berikutnya dianalisis adalah artikel yang paling dikutip ( Gambar 5 ) dalam referensi portofolio , untuk jumlah tersebut kali itu dikutip dihitung .

Dengan cara Gambar 5 , dapat dilihat bahwa artikel yang paling dikutip dalam referensi portofolio adalah : Mengukur biaya yang tepat : membuat keputusan yang tepat ditulis oleh Robin Cooper dan Robert S.Kaplan diterbitkan dalam Harvard Business Review pada tahun 1988 .Dan dengan tiga kutipan , artikel oleh Robin Cooper ditampilkan : Maraknya kegiatan berbasis biaya - bagian dua : kapan saya membutuhkan sistem biaya berdasarkan aktivitas yang dipublikasikan dalam Journal of Manajemen Biaya pada tahun 1988 dan , klasifikasi biaya di unit berbasis and system biaya produksi berdasarkan aktivitas , juga di terbitkan dalam jurnal manajemen  biaya pada tahun 1990.

Akhirnya , penulis paling dikutip diselidiki dalam referensi portofolio .Penulis disorot ditunjukkan pada Gambar 6 .Jadi bagian ini diadakan analisis bibliometrik referensi artikel portofolio dibangun pada penerapan metode ABC biaya dalam pelayanan .

Tabel Gambar 6 penulis Paling dikutip dalam referensi portofolio .Sumber : Penulis .Analisis: portofolio dibandingkan referensi portfolio.

Memiliki portofolio yang dibangun dengan 21 artikel perwakilan pada subjek dengan menggunakan metode ABC dalam pelayanan , itu diidentifikasi : jurnal yang paling menonjol , judul artikel disorot ; Gambar 7 menunjukkan jurnal yang paling menonjol dalam portofolio dan referensi nya.

Artikel yang paling dikutip dalam referensi portofolio adalah Jurnal Manajemen Biaya ( dikutip 19 kali dalam referensi portofolio ) , tetapi tidak ada artikel dicatat dalam portofolio sendiri dengan jurnal ini .Hal ini mungkin disebabkan oleh kenyataan bahwa topik penelitian sangat spesifik dalam aplikasi di bidang jasa dan dengan demikian menyebabkan banyak artikel , misalnya , diterapkan dalam industri telah ditinggalkan .Jurnal terkemuka kedua dalam portofolio maupun referensi yang adalahInternational Journal of Economics Produksi ( dikutip 15 kali dalam referensi , dan dua di portofolio ) .Jurnal terkemuka lain dalam portofolio adalah Journal Akademik Perpustakaan menghadirkan dua kutipan dalam portofolio dan hanya empat di referensinya .

Analisis berikut mengacu pada penulis ditampilkan dalam portofolio dan referensi nya ( Gambar 8 ) .Penulis yang paling dikutip dalam literatur adalah Chan , Yee - Ching Lilian dengan pasal Meningkatkan rumah sakit akuntansi biaya dengan activitybased biaya , yang diterbitkan dalam Manajemen Pelayanan Kesehatan Ulasan tahun 1993 .Artikel ini diperiksa di Google Scholar dan memiliki 119 kutipan pada 13/03/2012 , dan jumlah ini cenderung meningkat setiap hari bahwa itu diperiksa karena kenyataan , bahwa artikel lain ini atau sedang dikutip dalam penelitian dan studi .Referensi dalam portofolio artikel telah dikutip 2 kali .L.; G., Hibbert , C.L., Yang diterbitkan dalam Intensive Care Medicine pada tahun 1997 .

Juga pada Gambar 8 , penulis paling dikutip dalam referensi yang Baykasoǧlu , A.dan Gunasekaran , A., Dengan 8 dan 5 Gambar 8.

Penulis dan judul yang paling menonjol dalam artikel portofolio dan referensi nya.Sumber : Penulis .

kutipan masing-masing .Penting untuk dicatat bahwa kutipan dari penulis ini tidak berhubungan dengan yang tercantum dalam portofolio , tetapi karya-karya lain oleh mereka .Analisis berikutnya dan terakhir berkaitan dengan item yang paling menonjol dalam portofolio dan referensi , seperti yang ditunjukkan pada Gambar 9 .Artikel-artikel yang ada di portofolio dan yang paling dikutip dalam referensi adalah : Meningkatkan biaya rumah sakit akuntansi dengan kegiatan berbasis biaya ( Chan , Yee - Ching Lilian ) ; , Arantes , A., Fernandes C., Guedes , A.P.) ; , Abdallah , H.; Santillán, D.) ) , Masing-masing dengan dua kutipan .

Oleh karena itu , dengan penelitian ini adalah mungkin untuk peneliti pengetahuan yang dibutuhkan untuk memulai studi tentang penerapan subjek metode ABC dalam layanan dan juga mengklasifikasikan jenis layanan di mana mereka diterapkan ( Gambar 10 ) .

Secara umum , karakteristik portofolio yang dibangun adalah :

• Mayoritas ( 8 artikel ) aplikasi dari metode ABC dalam organisasi yang memberikan pelayanan kesehatan .
• Metode ABC digunakan dalam bentuk tradisional atau disesuaikan nya , kadang-kadang diintegrasikan ke beberapa jenis alat seperti QFD dan AHP .
• Sebagian besar penelitian ini menggunakan metode untuk mengidentifikasi aktivitas yang menambah nilai dan orang-orang yang menyebabkan cedera, dalam rangka meningkatkan produktivitas dan daya saing mereka .

Oleh karena itu , dengan menggunakan metode ABC biaya memerlukan studi rinci organisasi sehingga mereka dapat conductan analisis untuk mengidentifikasi kegiatan yang mengkonsumsi sumber daya .Suatu organisasi yang ingin menerapkan metode ABC harus menyediakan sumber daya yang cukup , tetapi juga mereka yang terlibat dalam proyek ini harus hati-hati mengamati mana driver biaya yang akan digunakan .Jika organisasi tidak menyediakan sumber daya yang diperlukan , hasilnya bencana .

Kesimpulan

Organisasi memiliki kebutuhan konstan untuk siap untuk terus bersaing , yang menunjukkan mencari alternatif untuk tinggal mereka di pasar .Hal ini telah menjadi tujuan bersama dalam lingkungan bisnis saat ini , untuk meningkatkan efisiensi dan organisasi restrukturisasi , mengubahnya efektif .Dalam konteks ini , informasi tentang biaya telah menjadi semakin penting untuk mendukung dan membenarkan proses pengambilan keputusan .Untuk pelaksanaan ABC untuk menjadi sukses , komitmen manajemen puncak akan diperlukan , sehingga semua tujuan sesuai dengan : strategi , kualitas dan penilaian kinerja , kesadaran waktu yang diperlukan untuk implementasi ini dan pengalaman media .

Artikel ini bertujuan untuk membangun sebuah portofolio artikel tentang penerapan metode ABC dalam layanan untuk berkontribusi penelitian mengenai hal ini .Untuk tujuan ini , prosedur tiga tahap dilakukan , Perencanaan , Implementasi dan Sintesis untuk persiapan portofolio ini .Pencarian dilakukan melalui bentuk Capes Portal jurnal ( dalam database ISI Web of Knowledge dan Scopus ) , yang terdiri dari periode 1990-2011 .

Pembentukan portofolio bibliografi pada Metode ABC dalam perusahaan jasa mengakibatkan identifikasi 21 artikel yang disajikan dalam Bingkai 1 .Analisis Abibliometric dari portofolio dan referensi yang kemudian diadakan .Akhirnya analisis umum tentang apa yang masing-masing artikel tersebut .Dan , dengan menganalisis isi dari setiap artikel adalah mungkin untuk mengklasifikasikan dalam jenis layanan apa yang mereka diterapkan .Mayoritas ( 8 artikel ) aplikasi dari metode ABC dalam organisasi yang memberikan pelayanan kesehatan .

Beberapa keterbatasan dalam penelitian ini dapat disorot : ( i ) hanya artikel yang dipublikasikan dalam jurnal internasional dianggap , ( ii ) sumber penelitian seperti buku , disertasi ,tesis , prosiding konferensi, acara dikeluarkan , ( iii ) jangka waktu dipertimbangkan untuk pencarian adalah 1990-2011 , ( iv ) hanya dua database dianggap , dan ( v ) hanya database diakses secara bebas melalui mantel Portal dianggap .Karya ini , selain memberikan kontribusi untuk mendorong diskusi dalam ilmu akademis , juga memberikan kontribusi untuk lingkungan bisnis .Untuk kelangsungan hidup organisasi kecil tergantung pada kemampuan mereka untuk menghasilkan keuntungan .Namun, generasi keuntungan tidak terjadi secara acak , membutuhkan perencanaan yang matang , beberapa manajemen analisis untuk pengambilan keputusan .

Oleh karena itu , penting untuk dicatat bahwa metode biaya terstruktur dengan baik sesuai dengan kebutuhan organisasi mendukung pengambilan keputusan yang konsisten dan merupakan alat manajemen yang efisien .Biaya terorganisir analisis dan sistem kontrol , sesuai dengan tujuan organisasi , menguraikan apa yang terjadi , bagaimana cara terbaik untuk mengalokasikan sumber daya dan karena itu mengoptimalkan hasil .

Bersaing Kepentingan

Para penulis menyatakan bahwa mereka tidak memiliki kepentingan bersaing

Kontribusi Penulis

Para penulis berpartisipasi dalam penyusunan naskah , dan membaca dan menyetujui naskah akhir .

Pengakuan

Kami berterima kasih kepada : CNPq - Dewan Nasional untuk Ilmiah dan Pengembangan Teknologi dan Program Teknik Produksi , Universitas Federal

Santa Catarina , Brasil .

Diterima : 23 Oktober 2012 Diterima : 31 Januari 2013

Dipublikasikan : 05 Maret 2013

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Intensive Care Med 23(6):645–650

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Ellis-Newman J, Robinson P (1998) The cost of library services: activity-based costing in an Australian academic library. J Acad Librarianship 24(5):373–379

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Førsund FR, Sarafoglou N (2005) The tale of two research communities: the diffusion of research on productive efficiency. Int J Prod Econ 98(1):17–40

González ME, Quesada G, Mack R, Urritia I (2005) Building an activity-based costing hospital model using quality function deployment and

benchmarking. Benchmarking 12(4):310–329

Grissemann US, Stokburger-Sauer NE (2012) Customer co-creation of travel services: the role of company support and customer satisfaction with the cocreation

performance. Tour Manage 33(6):1483–1492

Gumpenberger C, Wieland M, Gorraiz J (2012) Bibliometric practices and activities

at the University of Vienna. Libr Management 33(3):174–183

Gunasekaran A, Marri HB, Grieve JR (1999) Justification and implementation of

activity based costing in small and medium-sized enterprises. Logistics Inf Manage 12(5):386–394

Gunasekaran A, Sarhadi M (1998) Implementation of activity-based costing in

manufacturing. Int J Prod Econ 56–57:231–242

Gunasekaran A, Spalanzani A (2012) Sustainability of manufacturing and services: Investigations for research and applications. Int J Prod Econ, In Press, Corrected Proof, Available online 19 May 2011

Hassini E, Surti C, Searcy C (2012) A literature review and a case study of sustainable supply chains with a focus on metrics. Int J Prod Econ, In Press, Corrected Proof, Available online 8 February 2012

Hussain M, Guanasekaran A (2001) Activity-based cost management in financial

services industry. Manag Service Qual 11(3):213–223

Hussain MM, Gunasekaran A, Laitinen EK (1998) Management accounting systems

in Finnish service firms. Technovation 18(1):57–67

Innes J, Falconer M (1997) The application of activity-based costing in the United

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Jänkälä S, Silvola H (2012) Lagging effects of the use of activity-based costing on

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Kallunki JP, Silvola H (2008) The effect of organizational life cycle stage on the

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Kellermanns FW, Islam M (2004) US and German activity-based costing: a critical

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(1):31–51

Lins LS, Silva RNS (2005) Gestão empresarial com ênfase em custos: uma

abordagem prática. Pioneira Thomson Learning, São Paulo

Lutilsky ID, Dragija M (2012) Activity based costing as a means to full costing:

possibilities and constraints for European universities. Manage (Croatia) 17

(1):33–57

Macias-Chapula CA (1998) O papel da informetria e da cienciometria e sua

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Mukherjee B (2009) Scholarly research in LIS open access electronic journals: a

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Niraj R, Gupta M, Narasimhan C (2001) Customer profitability in a supply chain.

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Pernot E, Roodhooft F, Van Den Abbeele A (2007) Time-driven activity-based

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Activity-based costing in services: literature bibliometric review(Original Journal)

Activity-based costing in services: literature bibliometric review (ORIGINAL)

Nara Medianeira Stefano and Nelson Casarotto Filho

Abstract

This article is aimed at structuring a bibliography portfolio to treat the application of the ABC method in service and contribute to discussions within the scientific community. The methodology followed a three-stage procedure: Planning, execution and Synthesis. Also, the process ProKnow-C (Knowledge Process Development - Constructivist) was used in the execution stage. International databases were used to collect information (ISI Web of Knowledge and Scopus). As a result, we obtained a bibliography portfolio of 21 articles (with scientific recognition) dealing with the proposed theme.

Keywords: Bibliometrics, Bibliography portfolio, Costs, Services, Journals

MSC: 00–02

Introduction

Managers need certain information to improve the efficiency of their management. They also lack answers to two very important questions: what are the sources of profitability, and how can the organization's performance be improved? Managers cannot make decisions without reliable

information about costs, so the need to calculate product costs or services through the Activity-Based Costing (ABC) is emphasized.

The ABC method has the fundamental characteristic to seek to reduce distortions caused by arbitrary allotment of indirect costs acquired in traditional systems. Indeed, ABC is one of the methods made and published about the application of this method (Gunasekaran et al., 1999;

Hussain and Guanasekaran 2001; Cotton et al., 2003; Kellermanns and Islam, 2004; Kallunki and Silvola, 2008; Duh et al., 2009; Dugel and Bianchini, 2011; Stefano, 2011; Lutilsky and Dragija, 2012; Jänkälä and Silvola, 2012; Schulze et al., 2012).

The ABC approach treats the client as the object of cost

analysis, in parallel with the analysis of ownership costs for suppliers (Niraj et al., 2001; Narayanan and Sarkar, 2002; Anderson, 2005; Salem-Mhamdia and Ghadhab 2012). The emphasis is on getting a better understanding of the behavior of indirect costs. The ABC system is designed and implemented on the premise that products consume activities, activities consume resources and resources consume costs. Thus, the terms activities, drivers and resources are important for understanding ABC.

An activity is the result of the combination of technological and financial material and human resources used to produce goods and services. The cost driver is the way in which costs are assigned to activities, they form the basis of ABC, and seek to trace the origin of the cost and establish a relationship of cause/effect (Stefano et al., 2010). Resources or inputs are necessary expenses, arising from regular operations of the organization, such as depreciation, water, wages and electricity. The amount of each driver that is associated with the activity that you want to cover is called a factor of resource consumption.

With economic development and increased competitiveness, the services sector began to look for new concepts in management, so it could monitor the market, increasingly demanding. Despite the different characteristics in relation to the manufacturing (Gunasekaran and Sarhadi, 1998) sector, it has been seeking and adapting concepts used successfully in the cost area.

The current economic climate meant that the service organizations feel the need to know, control and manage their costs effectively. Hence, the importance of investing in programs aimed at reducing production costs. Expenses that with some care, could often be easily prevented or at least reduced, often turn out to link the final cost of

products and/or services. In general, the cost controls in service organizations have some points in common with those practiced in the industry. Such issues are production order (Lins and Silva, 2005), contribution margin and balance point, and can be applied in many service organizations.

Therefore, within this context, the aim of this article is to structure a bibliography portfolio to check the use of the ABC method in service (Susskind, 2010; Büyüközkan et al.

2011; Büyüközkan and Çifçi 2012; Grissemann and Stokburger-Sauer, 2012; Gunasekaran and Spalanzani 2012; Calabrese, 2012) and contribute to discussions within the scientific community. The methodological approach used was a literature review based on bibliometrics (Førsund and Sarafoglou 2005; Tsai, 2011; Tan et al., 2010; Tsay and Zhu-yee 2011; Gumpenberger et al., 2012; Van Raan, 2012)  and qualitative and quantitative analysis of the articles. The databases chosen to select the publications was portal ISI Web of Knowledge e Scopus for being comprehensive and multidisciplinary (and can be accessed via the portal Capes), and period of searches comprises 1990–2011. The methodology followed a three-stage procedure: planning, execution and reporting. Process ProKnow-C (Knowledge Process Development - Constructivist) was also used in the stage of execution.

Besides this introduction, the paper presents: (i) research methodology, (ii) results; (iii) the results and (iv) final considerations; and, finally, (v) references used.

Research methodology

This section discusses choice procedures and methodology description..

 

Table 1 Bibliographic portfolio of articles

Methodology choice

An analytical review is necessary to systematically assess the contribution of a particular literature topic. Generally, the review process consists of three parts: data collection, data analysis and data synthesis. The scientific rigor in the conduct of each of these steps is critical to an analysis of its quality. Data collection can be done in different ways. As an example, using existing knowledge in the literature to select articles and search various databases using keywords.

Once items are selected for review, data analysis can proceed in different ways, depending on the objectives of the revision (Crossan and Apaydin, 2010). A review to consolidate the results of several empirical studies may depend on either qualitative or quantitative analysis of the results. Data synthesis is the main product of the research as it produces new knowledge based on complete data collection.

This research is exploratory and descriptive (Richardson 2008). It is exploratory because it follows a process to build a bibliographic portfolio of articles in a given topic. It is descriptive because it seeks to describe the characteristics of scientific publications of this portfolio and its references, in case, the application of ABC method of costs in services.

Table 2 Number of citations (scientific recognition) of the bibliographic portfolio.

Methodology description

For this paper a three-stage procedure was followed: Planning, Implementation and Synthesis (Figure 1). During the planning phase, the research objectives were defined and the sources of data were identified. The second stage, implementation, consists of two sub-steps: identifying the initial selection criteria (time, databases and keywords) and using the ProKnow-C (Knowledge

Development Process–Constructivist).

ProKnow-C is proposed by Ensslin et al. (2010) to build knowledge based on a researcher’s interests and boundaries, according to the constructivist view. This instrument (Bortoluzzi et al., 2011), provides the steps to be followed for the construction of a Bibliographic Portfolio selection representing the topic that you want to search. This phase is divided into two steps: (a) Selection of gross articles stock (2) filtering the stock items, which is secreted into five sub-steps: (a) gross articles stock filter regarding redundancy; (b) non-recurrent gross articles stock filter regarding title alignment, (c) nonrecurrent gross articles stock filter with title alignment regarding scientific recognition, and (d) article reanalysis process that do not have science recognition, (e) filter regarding complete article alignment.

The third and last step concerns the synthesis that is the portfolio bibliometric analysis and its references. It was chosen to be limited only to journals as data sources because they can be considered validated knowledge and are likely to have greater impact. Articles published in

conferences and seminars were not considered, as well as books, dissertations and theses. ISI “Web of Knowledge” and Scopus databases were chosen because the databases are comprehensive and multidisciplinary. Interesting, the characteristic of these bases is that they have the scores of citations of articles, and this allows a screening of a series of articles based on this criterion.

            The number of times an article is cited in Google Scholar was considered, for in ISI Web of Knowledge and Scopus only the journals or databases within it counted and not all the bases where this article is. For example, the article Improving hospital cost accounting with activity-based costing on 13/03/2012, shows that its citation number is 59, in Scopus. Now, when we use the same article and check it on Google Scholar, the number of citations shown is 119, this means that all bases where this article appears are counted. The time used for the search was 1990 to 2011.

Results

Section 2 of the work presents the analysis relating to research data.

Table 3 Importance of Journals in the bibliographicPortfolio

Portfolio building

The phase selection of gross articles stock was completed with 247 articles found (Figure 2), according to the search criteria provided.

For the next step, article stock filtration was performed, then stored in the management software bibliographic references EndNote version Web. This second stage was divided into three separation stages as to: (i) title alignment (ii) scientific recognition (citation number) of the articles and abstracts reading and, (iii) complete reading of the articles. Figure 2 shows a summary of the steps.

The review stage was performed with 34 articles, with proven scientific recognition, from these: 13 were eliminated (six bases were paid without access via portal Capes, and 7 had no specific focus of ABC method of costs in services, because they addressed only services or only

ABC). At the end, there were 21 remaining articles, which build the portfolio on the topic in question (Table 1).

In the next subsection, the results of the portfolio profile will be presented, constructed as: recognition of scientific articles, journals that most stand out; featured authors and keywords used.

Bibliographic portfolio of articles analysis

Performed the entire procedure to build a representative bibliographic portfolio to discuss the use of the ABC method in services, the next step was to treat these articles through bibliometric analysis.

Bibliometrics (Dorban and Vandevenne, 1992; Macias- Chapula, 1998; Mukherjee, 2009; Tasca et al., 2010) is a technique that allows situating the research through various indicators and relationships. As the indicators can be used, the number of citations, co-authorship, number of patents, as well as maps can be made of scientific fields and countries. Table 2 shows the scientific recognition indicator held in the article portfolio.

Figure 3 shows the indicator journals titles (Hassini et al., 2012) presents in articles of the bibliographic portfolio.

In Figue 3, one can find that the journals are of different areas, i.e., the ABC method of cost is applied to different types of services, whether health, libraries, transportation, security, financial institutions, logistics and others.

Another indicator used was the number of articles per author in the portfolio, as shown in Figure 3. Altogether 59 authors were identified in the portfolio none of the authors had a higher participation. The only author with two articles in the portfolio was Ellis-Newman, J.

The keywords index found in the portfolio was also analyzed. The highlight is the keyword activity-based costing the search root word, followed by health services, economics, hotels. This may imply that the ABC method is used in service organizations with the intention of reducing costs and improving productivity. For articles on health, there is a reservation: they focus their application of the ABC method in restricted areas or department of a health organization.

Bibliometric analysis of the portfolio references

This subsection deals with the bibliometric analysis of the articles portfolio references. In total 305 references from 21 articles were recorded, pointing out that this result considers, only journal articles. It was found that 149 titles of journals or scientific journals were cited. Regarding the most relevant journals in the portfolio references, Journal of Cost Management and International Journal of Production Economics. Figure 4 illustrates the journals that had four or more articles in the portfolio reference.

The next indicator analyzed was the most cited articles (Figure 5) in the portfolio references, for such the number of times it was cited was counted.

By means of Figure 5, it can be seen that the most cited article in the portfolio references was: Measure costs right: make the right decisions written by Robin Cooper and Robert S. Kaplan published in Harvard Business Review in 1988. And with three citations, the articles by Robin Cooper are shown: The rise of activity based costing – part two: when do I need an activity-based costing system published in the Journal of Cost Management in 1988 and, Cost classification in unit-based and activity-based manufacturing cost systems, also published in the Journal of cost Management in 1990.

Finally, the most cited author was investigated in the portfolio references. The highlighted authors are shown in Figure 6. So this section held bibliometric analysis of the articles portfolio references built on the application of the ABC method of costs in service.

Table Figure 6 Most cited authors in the portfolio references. Source: Authors.

 

Analysis: portfolio versus portfolio references

Having the portfolio built with 21 representative articles on the subject using the ABC method in services, it was identified: the most prominent journals, titles of highlighted articles; authors who have excelled. Figure 7 shows the most prominent journals in portfolio and in its references.

The most cited article in the portfolio references was the Journal of Cost Management (cited 19 times in portfolio references), but no article was accounted for in the portfolio itself with this journal. This might be due to the fact that the research topic is very specific in application in services and thus causing many articles, for example, applied in industry have been left out. The second prominent journal in the portfolio as well as in its references was the

International Journal of Production Economics (cited 15 times in references, and two in the portfolio). Another prominent journal in the portfolio was Journal of Academic Librarianship presenting two citations in the portfolio and only four in its references.

            The following analysis refers to the authors featured in the portfolio and its references (Figure 8). The most cited author in the literature is Chan, Yee-Ching Lilian with article Improving hospital cost accounting with activitybased costing, published in Health Care Management Review in 1993. This article was checked in Google Scholar and had 119 citations on 13/03/2012, and this number tends to increase every day that it is checked due the fact, that this or any other article is being cited in research and studies. References in the article portfolio have been cited  2 times. The second most cited paper in the literature (75 citations in Google Scholar and not once in the portfolio references) and present the articles portfolio is A new method of accurately Identifying costs of individual Patients in intensive care: the initial results of Edbrooke,,D. L.; Stevens, V. G., Hibbert, C. L., published in Intensive Care Medicine in 1997.

Also in Figure 8, the most cited authors in the references were Baykasoǧlu, A. and Gunasekaran, A., with 8 and 5 Figure 8 

Authors and most outstanding title in articles portfolio of and its references. Source: Authors. Figurecitations respectively. It is important to note that the citations of these authors do not relate to those contained in the portfolio, but to other works by them. The next and final analysis relates to the most outstanding items in the portfolio and its references, as shown in Figure 9. The articles present in the portfolio and the most cited in the references are: Improving hospital cost accounting with activity-based costing (Chan, Yee-Ching Lilian); Logistic costs case study - an ABC approach (Themido, I., Arantes, A., Fernandes C., Guedes, A.P.); and Application of activity-based costing (ABC) is a Peruvian NGO healthcare provider (Waters, H., Abdallah, H.; Santillán, D.), each with two citations.

Therefore, with this research it was possible to the researcherknowledge needed to start a study on the subject application of the ABC method in services and also classify the types of services where they were applied (Figure 10).

In general, the characteristics of the built portfolio were:

• ·         The majority (8 articles) of the applications of the ABC method is in organizations that provide health services.

• ·         The ABC method is used in its traditional or adapted form, sometimes it is integrated into some kind of tool such as QFD and AHP.

• ·         Most of these researches use the method to identify activities that add value and those that cause injury, in order to improve their productivity and competitiveness.

Therefore, using the ABC method of cost requires a detailed study of organizations so that they can conductan analysis to identify activities which consume resources. An organization wishing to implement the ABC method should provide sufficient resources, but also those involved in the project should carefully observe which the cost drivers are to be used. If the organization does not provide the necessary resources, the results are disastrous.

 

.

Conclusions

Organizations have a constant need to be prepared to continue competing, which shows the search for alternatives for their stay in the market. It has become a common goal in today's business environment, to improve efficiency and restructure organization, turning it effective. In this context, information about costs has become increasingly important to support and justify the process of decision-making. For the implementation of ABC to be successful, top management commitment will be needed, so that all objectives are in accordance with: strategy, quality and performance assessment, awareness of time that is required for this implementation and experience in media.

This article aims to build an article portfolio about the application of the ABC method in services to contribute to research on this subject. For this purpose, a three-stage procedure was performed, Planning, Implementation and Synthesis for the preparation of this portfolio. Searches carried form via journal portal Capes (in the databases ISI Web of Knowledge and Scopus), comprising the period 1990–2011.

The formation of the bibliographic portfolio on the ABC method in service firms resulted in the identification of 21 articles presented in Frame 1. Abibliometric analysis of the portfolio and its references was subsequently held. Finally a general analysis of what is each of these articles. And, by analyzing the content of each article it was possible to classify in what types of service they were applied. The majority (8 articles) of the applications of the ABC method is in organizations that provide health services.

Some limitations in the research can be highlighted: (i) only articles published in international journals were considered, (ii) research sources such as books, dissertations,

theses, proceedings of conferences, events were excluded, (iii) the time period considered for the search was 1990–2011, (iv) only two databases were considered, and (v) only databases freely accessible via the portal Capes were considered. This work, besides contributes to fostering discussions in academic science, also contributes to the business environment. For the survival of small organizations depends on their ability to generate profits. However, the generation of profits does not occur randomly, it requires careful planning, several management analyzes for decision-making.

Therefore, it is important to note that a well-structured costing method according to the needs of the organization supports consistent decision-making and is an efficient management tool. An organized cost analyzes and control system, appropriate to the aims of the organization, outlines what is happening, how best to allocate resources and therefore optimize the results.

Competing interests

The authors declare that they have no competing interests.

Authors’ contributions

The authors participated in the preparation of the manuscript, and read and approved the final manuscript.

Acknowledgement

We thank: CNPq - National Council for Scientific and Technological  Development and Program in Production Engineering, Federal University of

Santa Catarina, Brazil.

Received: 23 October 2012 Accepted: 31 January 2013

Published: 5 March 2013

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doi:10.1186/2193-1801-2-80 Cite this article as: Stefano and Filho: Activity-based costing in services: literature bibliometric review. SpringerPlus 2013 2:80