Cost Accounting Methods Research Articles

ПРОЦЕСНО-ОРІЄНТОВАНИЙ ПІДХІД ДО ОБЛІКУ ВИТРАТ Й КАЛЬКУЛЮВАННЯ СОБІВАРТОСТІ ПРОДУКЦІЇ ПІДПРИЄМСТВ З ВИРОБНИЦТВА ЗБІРНИХ ЗАЛІЗОБЕТОННИХ КОНСТРУКЦІЙ

Costs are one of the most important economic categories, and production costs are the main indicator of construction materials industry enterprises activity. In today's difficult business conditions for Ukrainian enterprises, taking into account the specifics of the production process of companies producing prefabricated reinforced concrete structures, constant monitoring of production costs helps to maintain the profitability and competitiveness of these business entities. Therefore, the development of management tools and cost accounting using a process-oriented approach for enterprises producing building materials allows taking into account all the features of production processes influencing the size and behavior of costs. The purpose of the article is to reveal and improve the features of cost accounting and costing of products according to production processes at enterprises producing precast reinforced concrete structures. The article analyzes the main directions of classification of production processes at enterprises of the production of prefabricated reinforced concrete structures and its influence on the organization of accounting. The directions for grouping costs in production processes are detailed and attention is focused on its impact on accounting and control of the costs. This will affect the quality of management decisions and the main performance indicators of the enterprises under study. In the process of research, the main foreign methods of accounting for costs and calculating the cost of products in production processes, which are possible for use at enterprises of the production of precast reinforced concrete structures, were determined. It was found that the ABC-costing method is the most acceptable from the point of view of the technological process of manufacturing products of the studied enterprises. Its combination with the regulatory method of cost accounting and product costing will provide significant opportunities for strategic planning of production costs, will contribute to the accuracy of product costing, and will improve the process of management decision-making.

The role of cost accounting in SMEs from a sustainable development perspective

Purpose: The purpose of the article is to answer the following questions: Are enterprises from the SME sector in Poland prepared to report on sustainable development? Is the utilization of tools provided by contemporary cost accounting adequate to meet new challenges? Methodology/approach: A review of the literature on sustainable development and accounting from the perspective of sustainable development was conducted. The theoretical considerations were supplemented with a survey carried out between April and June 2024. The research methods included critical analysis and synthesis.Findings: The results indicate that interest in implementing modern cost accounting methods, which are among the most important cost management tools, is increasing among SMEs. However, it remains insufficient. Over half of the respondents do not use any decision-oriented cost accounting, and only 29% have a developed cost reporting system tailored to the needs of financial reporting, budgeting, cost accounting, calculation, and analysis.Research limitations/implications: In accordance with Directive 2022/2464 of December 14, 2022, on Corporate Sustainability Reporting (CSRD), small and medium-sized enterprises listed on stock exchanges will be subject to reporting from 2026. How-ever, the research shows that Polish SMEs still show little interest in modern cost ac-counting methods as tools to support the management of sustainable businesses. There-fore, it is necessary to conduct further research on the implementation of problem-specific cost accounting in SMEs, which would support the decision-making process in this area.Originality/value: Previous empirical studies primarily utilized the case study method. The conclusions drawn from our analysis fill a research gap and can be utilized by both practitioners and academics. The contribution to the development of the discipline lies in identifying the level of adoption of modern cost accounting methods in SMEs.

Integration between Value Engineering Technology and Activity-based Costing and their Impact on Reducing Costs: Applied Research in Baghdad Soft Drinks Company/Private Shareholding

The research mainly aims to integrate activity-based costing and value engineering and consider their role in reducing costs for industrial facilities in the face of the modern business environment characterized by many developments and rapid changes. The research problem is that traditional cost accounting methods are insufficient to provide organizational units with useful information in many administrative decisions, especially those related to product quality, to calculate costs and meet requirements correctly and can be replaced by modern cost management methods. Moreover, to find compatibility between them in a competitive environment in the public and private sectors, The study is based on the following hypotheses: There is a significant relationship between the integration of value engineering technology and activity-based costing and cost reduction, and the integration of value engineering technology and activity-based costing has a significant effect on cost reduction.

Approaches to determining the cost of laboratory tests

Background. Determining the cost of laboratory tests is a significant factor in the context of economic analysis and management of clinical diagnostic laboratories. Information about costs allows medical organizations to plan operational activities more efficiently, optimize resource utilization, and exercise control over expenditures. These measures are aimed at improving the financial position and enhancing the operational efficiency of the laboratories.Objective: to review various methods for calculating the cost of laboratory tests.Material and methods. The study included the collection and analysis of publications on calculating cost of laboratory tests, determining their prime cost in PubMed/MEDLINE and Google Scholar databases, as well as in Google and Yandex search engines for similar “cost laboratory test” query. The regulatory documents of the Russian Federation in this area were considered.Results. For calculating the prime cost of laboratory tests such methods as direct costing, regulatory prime costing, total prime costing, activity-based costing (ABC), standard costing, costing for base service, department costing, cost-volume analysis are used. The ABC and standard cost methods provide the most accurate assessment of the impact of various factors.Conclusion. The approaches established by regulatory documents do not contradict each other and represent the implementation of total costing method. At the same time, a medical organization may use other methods for calculating the cost of laboratory tests, depending on the objectives of the analysis, the specifics of the laboratory and the cost accounting method adopted in accounting policy, the management accounting system.

Capitalization Accounting of Data Factor: Theoretical Mechanism, Methodological Path, and Statistical Measurement

From the perspective of factor input in the production process, this paper puts forward the issue of accounting and capitalization of generalized data output, brings the output of data reprocessing into the scope of statistical accounting, and proposes a systematic evolution chain of data factor forms and the division method of data factor value composition and sources. Then, based on the GDP accounting platform, a three-in-one theoretical framework covering “output-investment-assets” is built for capitalization accounting of data factor, and an accounting path covering “cost → input → output → capital formation → data assets” is designed to improve and highlight the cost accounting method with “value appreciation” as the core. Taking China as an example, its data capital formation and asset size are measured by matching data-intensive industries with data professionals, and by synthesizing data from multiple sources. The rationality and self-consistency of the theoretical and methodological research is verified by the empirical results. This study can provide theoretical reference for bringing the value accounting of data factor into the basic framework of the Systems of National Accounts (SNA). Moreover, its empirical research paradigm can also provide reference for relevant countries to carry out capitalization accounting for data factor (CADF).

Measurement of Cost of Boarding in the Emergency Department Using Time-Driven Activity-Based Costing

ObjectiveBoarding admitted patients in Emergency Departments (EDs) is a national crisis that is worsening despite potential financial disadvantages. The objective of this study was to assess costs associated with boarding. MethodsWe conducted a prospective, observational investigation of patients admitted through an ED for management of acute stroke at a large, urban, academic, comprehensive stroke center hospital. We employed Time-Driven Activity-Based Costing methodology to estimate cost for patient care activities during admission and aggregated results to estimate the total cost of boarding versus inpatient care. Primary outcomes were total daily costs per patient for: med/surg boarding, med/surg inpatient care, ICU boarding, and ICU inpatient care. ResultsThe total daily cost of med/surg boarding per acute stroke patient was $1,856 versus $993 for med/surg inpatient care and $2,267 for ICU boarding versus $2,165 for ICU inpatient care. These differences were even greater when accounting for costs associated with traveler nurses. ED nurses spent 293 minutes per day (mean) caring for each med/surg boarder; inpatient nurses spent 313 minutes per day for each med/surg inpatient. ED nurses spent 419 minutes per day caring for each ICU boarder; inpatient nurses spent 787 minutes per day for each ICU inpatient. Neurology attendings and residents spent 25 and 52 minutes per day caring for each med/surg boarder versus 62 minutes and 90 minutes for each med/surg inpatient. ConclusionsUsing advanced cost accounting methods, our investigation provides novel evidence that boarding of admitted patients is financially costly, adding greater urgency for elimination of this practice.

Analisis Penerapan Metode Activity Based Costing Method Untuk Meningkatkan Akurasi Dalam Menentukan Perhitungan Harga Pokok Produksi

The aim of this research is to determine the application of the Activity Based Costing method to increase the accuracy of production cost calculations. The research method used in this research is a descriptive research method using a case study approach which took the research location in Puspita, Jakarta City. The results of this research show that the calculation of production costs using the traditional analytical accounting method is IDR 15,978.15 while the Activity Based method of determining the cost of production Costing is IDR 15,766.36 so there is a price difference in the D lunch box production method at Pupita Catering Town Jakarta, which is more appropriately applied to operating costs based on the difference of IDR. 211.79 is lower compared to traditional cost accounting methods because factory overhead costs are allocated to several cost drivers so that operating costs can be allocated to products correctly and precisely according to the consumption of each activity.

Arrangements for environmental costs analytical accounting at crop production enterprises

Subject. This article analyzes the approaches to the arrangements for analytical accounting of environmental costs in the application of process and job-order methods of cost accounting by enterprises specializing in the production of crop products. Objectives. The article aims to systematize and summarize knowledge about the problems and possibilities of analytical accounting of environmental costs at crop production enterprises. Methods. For the study, I used a dialectical approach, observation, synthesis and analysis, and the elements of accounting methods such as calculation, accounts etc. Results. The article formulates that the accounting of environmental costs requires greater detailing, which contradicts the essence of absorption costing analytics, and that the grouping of costs by individual order for the cultivation of environmentally friendly products does not guarantee the elimination of absorption costing approaches in accounting. The article proposes to include in the Methodological Recommendations of the Ministry of Agriculture of Russia information on absorption costing analytics with a detailed disclosure of the shortcomings of this approach in the context of job-order and process methods used at enterprises growing crop products. Conclusions. In financial accounting, the task of generating a calculation with a complete list of environmental costs is not feasible due to the heterogeneity of costs and regulatory constraints. To solve this problem, it is necessary to abandon absorption costing analytics, which contradicts the accounting of environmental costs, which, on the contrary, requires deeper detailing. The use of the job-order method in crop production does not solve the problem of absorption costing analytics.

BALANCED DEVELOPMENT OF INDUSTRIAL ENTERPRISES AND THEIR ANALYTICAL SUPPORT

The modern development of the market economy indicates a decrease in the factors of strengthening and growth of competitive requirements, increased competition at our Ukrainian enterprises, which are rapidly approaching European requirements. One of the important ways to increase the efficiency of the reduction of prices of goods, works and services is to increase the efficiency of production enterprises. The efficiency of quality management of the manufactured products, the adjustment of the production process depends on the adjusted cost accounting. The financial condition is the most important feature of the company's economic activity. The degree of economic attractiveness of the company for persons interested in the functioning of this organization depends on its financial condition. The main disadvantages of costs at a production enterprise are imperfect cost accounting. In production enterprises, there is no specific approach that can be used to see a clear accounting of costs for a production enterprise. In addition, such a problem as control over the cost of production due to insufficient accounting of costs both in the center of financial responsibility and by types of production was revealed. The problem of the different level of development of information technologies is presented at manufacturing enterprises, which testify to the restraining factor of the introduction of more progressive cost accounting methods.

Environmental and economic life cycle assessment of emerging sludge treatment routes

Before implementing large-scale emerging sludge treatment methods, it is crucial to conduct a comprehensive analysis of their environmental impacts and economic costs at the system level. This study utilizes standardized Life Cycle Assessment (LCA) and Life Cycle Cost (LCC) accounting methods to evaluate four emerging sludge treatment routes: anaerobic fermentation (AF), pyrolysis (PY), hydrothermal carbonization (HTC), and alkaline thermal hydrolysis (ATH). These routes are compared with two traditional sludge treatment routes, anaerobic digestion (AD) and aerobic composting (AC). The results indicate that the conventional route AD is the optimal choice in terms of environmental pollution, carbon emission control, and life cycle cost. The emerging routes AF and ATH have significant environmental benefits from carbon source recovery and protein recovery. However, they require approximately twice the cumulative energy demand of AD and additional consumption of chemicals, which imposes a greater environmental burden. While PY and HTC outperform the conventional sludge treatment routes in terms of the total environmental impact (1.79E-10, 1.72E-10) due to energy recovery and the use of clean energy sources. AF and PY demonstrate better economic performance (842.11 and 712.00 CNY) compared to the traditional route AC (905.06 CNY). However, both HTC and ATH incur costs approximately 1.3 times higher than AC due to their high energy and material demands. Furthermore, sensitivity analysis reveals that emerging treatment routes are highly influenced by energy and resource recovery and consumption. Therefore, reducing the energy and resource inputs for emerging routes could significantly decrease their environmental impact and cost, maximizing their resource recovery advantages.

Energy, economic, and environmental (3E) assessment of the major greenhouse crops: MFCA-LCA approach.

In order to develop sustainable production of greenhouse crops, the economic, energy, and environmental aspects of production should be considered. The purpose of this study was to evaluate the economic, energy, and environmental (3E) sustainability of cucumber, tomato, and bell pepper production in greenhouses by performing material flow cost accounting (MFCA) and life cycle assessment (LCA) material and methods. Calculating the economic and energy value of losses in agricultural sustainability assessment studies is not common. Using the LCA method alone does not allow us to calculate the monetary and energy value of waste. If this method is used simultaneously with MFCA, this gap will be filled. The system boundary for LCA was from cradle to farm, and for MFCA, foreground processes were considered. The production of each crop was compared at the level of 1000 m2 during 1year. Data were collected through questionnaire-based interviews. The gross value of production for cucumber, tomato, and bell pepper were 8982, 16387, and 17610 $/1000 m2, respectively. The negative production of cucumber, tomato, and bell pepper were 702, 718, and 449 $/1000 m2, respectively. The benefit-to-cost ratio in the production of cucumber, tomato, and bell pepper was calculated as 2.8, 5.17, and 5.8, respectively. The economic productivity in the production of cucumber, tomato, and bell pepper was calculated at 10.25, 7, and 4.4kg/$. Labor cost was the main cost in the production of all three crops. The total input energy for the production of cucumber, tomato, and bell pepper was estimated to be 99.4, 123.1, and 164.6 GJ/1000 m2, respectively. Negative products in the production of cucumber, tomato, and bell pepper were obtained at - 24.2, - 23.9, and - 13.5 GJ/1000 m2, respectively. The energy productivity of cucumber, tomato, and bell pepper was calculated as 0.23, 0.26, and 0.08kg/MJ, respectively. The specific energy indices were 4.32, 3.79, and 12.20MJ/kg for cucumber, tomato, and bell pepper, respectively. The energy ratio in the production of tomato (0.02) was higher than bell pepper (- 0.02) and cucumber (- 0.06). From the perspective of energy, electricity was recognized as the hotspot for the production of three crops. Global warming (GWP100a), ozone layer depletion (ODP), acidification (AC), and eutrophication (EP) indices were calculated for all three crops. Tomato production was ranked first in all impact categories. On-farm emissions and electricity consumption were identified as environmental hotspots. The subsidized price of electricity, natural gas, and chemical fertilizers has led to their excessive use in the production of greenhouse plants. It can be concluded that bell pepper has the best performance from an economic point of view. However, its production is not justified in terms of energy. Tomato was ranked first in terms of energy, and cucumber was ranked first in terms of low environmental impacts. The production of these plants with energy and chemical fertilizer subsidies is currently cost-effective. If the prices are corrected, the production of these plants will face serious challenges. Producing electricity from sunlight and mechanizing production processes can be a solution to these challenges.

Cost accounting as a management accounting tool for monitoring restaurant profitability

Research objective: This article discusses the concept of one of the management accounting methods of cost accounting and identifies the use of this method in the management of a catering business.
 Methodology: The analysis of cost accounting in the context of restaurant profitability management covers various aspects of cost accounting, such as cost classification, direct cost analysis, indirect costs, and methods to control raw material and labour costs.
 Main conclusions: This study focuses on the role of cost accounting as a key tool for restaurant management. A precise analysis of raw material costs, labour costs, and other factors affects the profitability and competitiveness of a catering business. By using cost accounting, restaurateurs can make more informed decisions, adapt to changing market conditions, and thus contribute to the long-term success of their business.
 Application of the study: The study illustrates how the effective use of restaurant cost accounting contributes to better management of a catering business, improving customer service, increasing profitability, and maintaining competitiveness in the market.
 Originality/Novelty of the study: The work combines theoretical and practical approaches to the subject of cost accounting with a particular focus on the catering industry. The study provides an in-depth analysis of restaurant cost accounting and provides practical tips for optimising costs and increasing the profitability of a catering business.

A review of U.S. management accounting evolution: Investigating shifts in tools and methodologies in light of national business dynamics

This study provides a comprehensive analysis of the evolution of management accounting in the United States, focusing on the shifts in tools, methodologies, and the influence of national business dynamics. The primary objective was to understand how management accounting practices have adapted to technological advancements, economic changes, and regulatory developments. Utilizing a systematic literature review process, the study involved identifying relevant literature through databases like Scopus, Web of Science, and Google Scholar, employing keywords related to management accounting evolution. The selection of sources was based on predefined inclusion and exclusion criteria, emphasizing relevance, quality, and methodological rigor. Content and thematic analysis was used to interpret findings from the qualitative data. Key findings revealed a significant evolution from traditional cost accounting methods to strategic, data-driven approaches, influenced by technological advancements and changing business environments. The study identified a shift towards integrated, predictive, and data-driven management accounting practices, with a growing focus on sustainability and digitalization. The impact of technological, economic, and regulatory factors was found to be profound, necessitating continuous adaptation in management accounting practices. The study concludes that management accounting in the U.S. is highly dynamic, responding effectively to technological and economic changes. Recommendations for future research and practice include embracing technological advancements, adapting to economic and regulatory changes, focusing on sustainability, enhancing education and training, and encouraging collaborative research. This study underscores the necessity for ongoing adaptation and innovation in management accounting to maintain relevance in a rapidly evolving business landscape.

Analysis of the Improvement Path of Cost Control Efficiency Based on ABC Model in Financial Informationization System of Colleges and Universities

Abstract This paper assembles the general accounting procedures of the operation cost method and analyzes the applicability of using the ABC model for college education cost accounting based on the shortcomings of traditional cost control accounting methods. Combined with the foundation of financial informatization construction in colleges and universities and the advantages of joint BP neural network algorithm, it designs and forms the accounting system of education cost in colleges and universities based on the ABC model and formulates the accounting process of education cost in colleges and universities. Clarify the motivation for the resource, summarize the operational costs, calculate the rate of motivation, and allocate the education costs to obtain the per capita education training cost. According to the traditional cost control accounting way to get the education cost of each college, compare the cost control results of the two cost accounting methods, analyze and verify the applicability of the ABC model to the efficiency of college education cost control. Using the two accounting methods to account for the cost of education in the College of Arts, respectively, 303,274,000 yuan and 253,859,000 yuan, there is a significant difference between the two. The traditional costing method of accounting results are relatively large, which may lead to the results of the average per capita cost of education being inflated, and the use of the ABC model and neural network for college costing is more in line with the reality of the development of college education.

Information Support of Accounting and Reporting in Cost Calculating of Boiler-Building Production

Introduction. The improvement of calculation systems is historically justified by the development of the management system and the increase in the number of users of accounting and reporting data and their requests, which has a significant impact on the information support of the production process in various spheres of economic activity. Every commercial organization is faced with the question of the rationality of the calculation system used and the degree of its compliance with market realities affected by uncertainty and risk conditions. The application of traditional approaches to calculating the cost of products, works, services becomes insufficient to maintain a stable level of competitiveness. In this context, the development of information support for calculation systems aimed not only at calculating the cost, but also at managing costs throughout the entire production cycle is an urgent and practically significant research topic. Purpose. Development of an approach to disclosure of information on calculating the cost of boiler-building production in accounting and reporting. Methods. To achieve the purpose of the study, general scientific methods were used: modeling – in determining the target values of the cost of production, specification – in calculating the cost of various types of outdoor heating boilers, analysis – in identifying the effect of the use of calculation systems, comparison – in comparing traditional and innovative methods of calculating the cost. Results. A comparative characteristic of the traditional methods of cost accounting and cost calculation for Russian practice with foreign ones is carried out to determine the possibilities and limitations of their application, as well as the need for the development of accounting and reporting tools. The calculation of the cost based on the materials of actually operating organizations of the boiler-building sphere is carried out, an algorithm for determining the target cost and profit rate of the products is proposed. Recommendations on improving the information support of accounting and reporting have been compiled. Conclusion. The obtained results confirmed the expediency of applying innovative approaches to calculating the cost of production of boiler-building organizations, including setting the target cost and its reflection in accounting and reporting.

In search for ground rules for product-oriented full cost accounting methods: Ensuring construct validity

In search for ground rules for product-oriented full cost accounting methods: Ensuring construct validity

Time-Driven Activity-Based Cost Comparison of Osteoid Osteoma Ablation Techniques

ObjectiveCompare the cost of performing an osteoid osteoma ablation using cone beam CT (CBCT) with overlay fluoroscopic guidance to ablation using conventional CT (CCT) guidance and microwave ablation (MWA) to radiofrequency ablation (RFA). MethodsAn 11-year retrospective study was performed of all patients undergoing osteoid osteoma ablation. Ablation equipment included a Cool tip RFA probe (Covidien, Minneapolis, Minnesota) or a Neuwave PR MWA probe (Ethicon, Rariton, New Jersey). The room times as well as immediate recovery time were recorded for each case. Cost analysis was then performed using time-driven activity-based costing for rate-dependent variables including salaries, equipment depreciation, room time, and certain supplies. Time-independent costs included the disposable interventional radiology supplies and ablation systems. Costs were reported for each service providing care and using conventional cost accounting methods with variable and fixed expenditures. ResultsA total of 91 patients underwent 96 ablation procedures in either CBCT (n = 66) or CCT (n = 30) using either MWA (n = 51) or RFA (n = 45). The anesthesia induction (22.7 ± 8.7 min versus 15.9 ± 7.2 min, P < .001), procedure (64.7 ± 27.5 min versus 47.3 ± 15.3 min; P = .001), and room times (137.7 ± 33.7 min versus 103.9 ± 22.6. min; P < .001) were significantly longer for CBCT procedures. The procedure time did not differ significantly between MWA and RFA (62.1 ± 27.4 min versus 56.1 ± 23.3 min; P = .27). Multiple regression analysis demonstrated lower age (P = .046), CBCT use (P = .001), RFA use (P = .02), and nonsupine patient position (P = .01) significantly increased the total procedural cost. After controlling for these variables, the total cost of CBCT ($5,981.32 ± $523.93 versus $5,378.93 ± $453.12; P = .001) remained higher than CCT and the total cost of RFA ($5,981.32 ± $523.93 versus $5,674.43 ± $549.14; P = .05) approached a higher cost than MWA. ConclusionThe use of CBCT with overlay fluoroscopic guidance for osteoid osteoma ablation resulted in longer in-room times and greater cost when compared with CCT. These cost considerations should be weighed against potential radiation dose advantage of CBCT when choosing an image guidance modality. Younger age, RFA use, and nonsupine patient position additionally contributed to higher costs.

Associations of preoperative anemia and postoperative hemoglobin values with hospital costs in total knee arthroplasty (TKA)

BackgroundTotal knee arthroplasty are among the most frequently conducted surgeries, due to an aging society. Since hospital costs are subsequently rising, adequate preparation of patients and reimbursement becomes more and more important. Recent literature revealed anemia as a risk factor for enhanced length of stay (LOS) and complications. This study analyzed whether preoperative hemoglobin (Hb) and postoperative Hb were associated with total hospital costs and general ward costs.MethodsThe study comprised 367 patients from a single high-volume hospital in Germany. Hospital costs were calculated with standardized cost accounting methods. Generalized linear models were applied to account for confounders, such as age, comorbidities, body mass index, insurance status, health-related quality of life, implant types, incision-suture-time and tranexamic acid.ResultsPreoperative anemic women had 426 Euros higher general ward costs (p < 0.01), due to increased LOS. For men, 1 g/dl less Hb loss between the preoperative value and the value before discharge reduced total costs by 292 Euros (p < 0.001) and 161 Euros fewer general ward costs (p < 0.001). Total hospital costs were reduced by 144 Euros with 1 g/dl higher Hb on day 2 postoperatively for women (p < 0.01).ConclusionPreoperative anemia was associated with increased general ward costs for women and Hb loss with decreasing total hospital costs for men and women. Cost containment, especially reduced utilization of the general ward, may be feasible with the correction of anemia for women. Postoperative Hb values may be a factor for adjustments of reimbursement systems.Level of evidenceRetrospective cohort study, III.

ESTABLISHMENT OF ACTIVITY BASED MANAGEMENT ACCOUNTING FOR STRATEGIC PRICING IN A TRADING COMPANY IN THE FURNITURE INDUSTRY

Today, businesses need the right tools to use scarce resources more efficiently. As well as allocating resources in an efficient way, companies must develop and support ideal management approaches with these tools. The application of activity-based management accounting for strategic pricing in companies includes a shift from traditional cost accounting methods to a more comprehensive approach relating costs to activities and ultimately to pricing decisions. Activity-based management accounting provides a better understanding of cost behavior by identifying and analyzing the activities which are involved in producing and delivering products or services. In this regard, the purpose of this study is to develop an activity-based management model for strategic pricing in a trading company in the furniture industry. The developed model is significant since it details the stages of realization, considers strategic price variables and fixed costs of resource production one by one. To establish activity-based management accounting, all activities involved in the companys operations must be defined, classified, and cost assigned to each activity, which will enable the company to identify the cost factors for each activity and how these affect the overall cost of production. Companies can also analyze the profitability of their products or services using activity-based management accounting to determine which activities contribute to profit and which do not. KEY WORDS: Strategic Pricing, Activity-based costing, Activity-based management

The Role of Green Activity-Based Costing in Achieving Sustainability Development: Evidence From Iraq

Purpose: This study aimed to assess the effects of applying green activity-based costing (GABC) on the Sustainability Development of companies. Theoretical framework: The theoretical framework included highlight on environmental issues, and the role of Modern methods of Cost and managerial accounting in reducing the harmful effects of industrial waste. Design/methodology/approach: there are variety of reasons to carry out the study; including regulatory compliance, sustainable consumption, public perception, potential competitive advantages, and the impact of Sustainability Development on economic performance, stakeholders are urging or requiring organizations to be more ecologically conscious with regard to their products and operations. In order to accomplish the study's goals, it was implemented at the Basra Oil Refinery and based on actual data from the study sample's activity. method was relied upon distribution of costs based on green activity, the identification of its effects on the facility's Sustainability Development, and the creation of a model for the use of GABC. Findings: According to the results of the experimental study, the study's findings that GABC may be used to assign expenditures based on green activity and to show how it affects both economic and Sustainability Development. Research, Practical &amp; Social implications: Because all manufacturing and consumption activities have some sort of negative impact on the environment during the creation, use, and disposal phases of their respective value chains, environmental management issues have recently been linked to the economy. Originality/value: The research value of our current study, by employ modern methods of commissioning accounting in Iraqi manufacturing companies.