Perspectives |
Practices identified |
1st perspective: External stakeholders |
Feature: trends towards extending the scope of cost analysis to external stakeholders |
ABC & customer-driven cost accountingABC & supplier-driven cost accountingABC & environmental cost accountingInterorganizational cost management |
Extension to customers, suppliers, partners, environment and other stakeholders |
2nd perspective: Temporality |
Feature: costing methods focused on future costs to facilitate forward-looking & life cycle analyze |
ABC & strategic planning, long-term programmingActivity-based budgeting, Activity-based planningBeyond budgetingABC & life-cycle costingABC & project cost accountingABC & target-costing |
3rd perspective: Costing refinements |
Feature: cost accounting with analytical refinements |
ABC & resource consumption accountingABC & feature costingmultivariate drivers, costs modularizationmathematical programming |
Refinement of the resource allocation stage |
Diversification of cost drivers |
Mathematical approaches |
4th perspective: Costing simplifications |
Feature: Cost accounting with simplifications |
Simplified ABCTime-driven ABCABC & other equivalence methodsABC & process costingABC & lean accounting |
Depending on the context and type of company |
Simplification of the resource allocation stage |
Reduction of activities & number of costs drivers |
Cost accounting methods focused on processes |