{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,22]],"date-time":"2026-03-22T01:40:13Z","timestamp":1774143613348,"version":"3.50.1"},"reference-count":22,"publisher":"Emerald","issue":"5","license":[{"start":{"date-parts":[[2004,6,1]],"date-time":"2004-06-01T00:00:00Z","timestamp":1086048000000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/www.emerald.com\/insight\/site-policies"}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":[],"published-print":{"date-parts":[[2004,6,1]]},"abstract":"<jats:p>In the era of competitive global environment and technology\u2010based organizations managers are, more than ever, pressured to find ways to maintain their competitive advantage. In order to achieve and sustain a competitive advantage, managers must examine the internal processes of their companies. The firm produces products or provide services by performing a set of activities that create value. Increasing the value of these activities can increase the competitive advantage of a firm. There are several methods that have been developed for adding value to the core activities in the firm. One method that is gaining popularity among companies is activity\u2010based cost management (ABCM). ABCM as a system can provide managers with a strategic view of the activities that are essential to the competitive nature of the enterprise.<\/jats:p>","DOI":"10.1108\/02635570410537462","type":"journal-article","created":{"date-parts":[[2004,9,29]],"date-time":"2004-09-29T15:21:14Z","timestamp":1096471274000},"page":"377-383","source":"Crossref","is-referenced-by-count":30,"title":["Gaining and sustaining competitive advantage with activity based cost management system"],"prefix":"10.1108","volume":"104","author":[{"given":"Hooshang M.","family":"Beheshti","sequence":"first","affiliation":[]}],"member":"140","reference":[{"key":"key2022012520014704500_b1","unstructured":"Auguston, K.A. (1993), \u201cActivity\u2010based costing adds up to big benefits\u201d, Modern Materials Handling, Vol. 48 No. 7, pp. 57\u201060."},{"key":"key2022012520014704500_b2","doi-asserted-by":"crossref","unstructured":"Chen, F.F. (1996), \u201cActivity\u2010based approach to justification of advanced factory management systems\u201d, Industrial Management and Data Systems, Vol. 96 No. 2, pp. 17\u201024.","DOI":"10.1108\/02635579610112615"},{"key":"key2022012520014704500_b3","unstructured":"Chutchian\u2010Ferranti, J. (1999), \u201cActivity\u2010based costing\u201d, Computerworld, pp. 54\u20105."},{"key":"key2022012520014704500_b4","unstructured":"Cokins, G. (1996), Activity\u2010Based Cost Management: Making it Work, Richard D. Irwin, Chicago, IL."},{"key":"key2022012520014704500_b5","unstructured":"Cooper, R. and Slagmulder, R. (1999), \u201cIntelligent cost system design\u201d, Strategic Finance, Vol. 80 No. 12, pp. 18\u201021."},{"key":"key2022012520014704500_b6","doi-asserted-by":"crossref","unstructured":"Drago, W. and Geisler, E. (1997), \u201cBusiness process re\u2010engineering: lessons from the past\u201d, Industrial Management and Data Systems, Vol. 97 No. 8, pp. 297\u2010303.","DOI":"10.1108\/02635579710195019"},{"key":"key2022012520014704500_b7","unstructured":"Miller, J.A. (1995), Implementing Activity\u2010Based Management in Daily Operations, Wiley, New York, NY."},{"key":"key2022012520014704500_b8","unstructured":"Ness, J.A. and Cucuzza, T.G. (1995), \u201cTapping the full potential of ABC\u201d, Harvard Business Review, Vol. 73 No. 4, pp. 130\u20109."},{"key":"key2022012520014704500_b9","doi-asserted-by":"crossref","unstructured":"Zhang, Q. and Cao, M. (2002), \u201cBusiness process re\u2010engineering for flexibility and innovation in manufacturing\u201d, Industrial Management and Data Systems, Vol. 102 No. 3, pp. 146\u201052.","DOI":"10.1108\/02635570210421336"},{"key":"key2022012520014704500_frd1","doi-asserted-by":"crossref","unstructured":"Armstrong, P. (2001), \u201cThe costs of activity\u2010based management\u201d, Accounting, Organizations and Society, pp. 99\u2010121.","DOI":"10.1016\/S0361-3682(99)00031-8"},{"key":"key2022012520014704500_frd2","unstructured":"Bishop, C. (1997), \u201cTime to revisit activity\u2010based management systems\u201d, Management Accounting, Vol. 75 No. 9, pp. 18\u201021."},{"key":"key2022012520014704500_frd3","unstructured":"Carolfi, I.A. (1996), \u201cABM can improve quality and control costs\u201d, Business and Management Practices, pp. 12\u201017."},{"key":"key2022012520014704500_frd4","unstructured":"Compton, T.R. (1996), \u201cImplementing activity\u2010based costing\u201d, The CPA Journal, Vol. 66 No. 3, pp. 20\u20108."},{"key":"key2022012520014704500_frd5","unstructured":"Cooper, R. and Kaplan, R.S. (1998), \u201cThe promise\u2010 and peril\u2010of integrated cost systems\u201d, Harvard Business Review, Vol. 76 No. 4, pp. 109\u201020."},{"key":"key2022012520014704500_frd6","unstructured":"Fikes, B.J. (1994), \u201cValue engineering can add whopping savings\u201d, San Diego Business Journal, Vol. 52 No. 2, pp. 138\u20109."},{"key":"key2022012520014704500_frd7","unstructured":"Forrest, J.S. and Forrest, E. (2001), \u201cDecision making as easy as ABM\u201d, Internal Auditing, Vol. 15 No. 2, pp. 46\u20109."},{"key":"key2022012520014704500_frd8","doi-asserted-by":"crossref","unstructured":"Kee, R. and Schmidt, C. (2000), \u201cA comparative analysis of utilizing activity\u2010based costing and the theory of constraints for making product\u2010mix decisions\u201d, International Journal of Production Economics, Vol. 63 No. 1, pp. 1\u201017.","DOI":"10.1016\/S0925-5273(99)00005-5"},{"key":"key2022012520014704500_frd9","unstructured":"Menefee, D., Ahluwalia, D.P. and Woldu, B. (2000), \u201cABM: an innovative business technology for human service organizations\u201d, Administration in Social Work, Vol. 24 No. 2, pp. 67\u201085."},{"key":"key2022012520014704500_frd10","unstructured":"Ness, J.A., Schroeck, M.J., Letendre, R.A. and Willmar, J.D. (2001), \u201cThe role of ABM in measuring customer value\u201d, Strategic Finance, Vol. 82 No. 9, pp. 32\u20108."},{"key":"key2022012520014704500_frd11","unstructured":"Romani, P.N. (1997), \u201cThe resurrection of value engineering\u201d, Manage, Vol. 49 No. 1, pp. 27\u201030."},{"key":"key2022012520014704500_frd12","unstructured":"Stiles, R.A. and Mick, S.S. (1997), \u201cWhat is the cost of controlling quality? Activity\u2010based cost accounting offers an answer\u201d, Hospital and Health Services Administration, Vol. 42 No. 2, pp. 193\u2010205."},{"key":"key2022012520014704500_frd13","unstructured":"Zeller, T.L., Siegel, G., Kaciuba, G. and Hing\u2010Ling Lau, A. (1999), \u201cUsing activity\u2010based costing to track resource use in group practices\u201d, Health Financial Management, Vol. 53 No. 9, pp. 46\u201051."}],"container-title":["Industrial Management &amp; Data Systems"],"original-title":[],"language":"en","link":[{"URL":"http:\/\/www.emeraldinsight.com\/doi\/full-xml\/10.1108\/02635570410537462","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/02635570410537462\/full\/xml","content-type":"application\/xml","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/www.emerald.com\/insight\/content\/doi\/10.1108\/02635570410537462\/full\/html","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,7,24]],"date-time":"2025-07-24T23:37:22Z","timestamp":1753400242000},"score":1,"resource":{"primary":{"URL":"http:\/\/www.emerald.com\/imds\/article\/104\/5\/377-383\/181295"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2004,6,1]]},"references-count":22,"journal-issue":{"issue":"5","published-print":{"date-parts":[[2004,6,1]]}},"alternative-id":["10.1108\/02635570410537462"],"URL":"https:\/\/doi.org\/10.1108\/02635570410537462","relation":{},"ISSN":["0263-5577"],"issn-type":[{"value":"0263-5577","type":"print"}],"subject":[],"published":{"date-parts":[[2004,6,1]]}}}