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Activity-based costing as a method for assessing the economics of modularization - A case study and beyond

Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

Standard

Activity-based costing as a method for assessing the economics of modularization - A case study and beyond. / Thyssen, Jesper; Israelsen, Poul; Jørgensen, Brian.

In: International Journal of Production Economics, Vol. 103, No. 1, 2006, p. 252-270.

Research output: Contribution to journal/Conference contribution in journal/Contribution to newspaperJournal articleResearchpeer-review

Harvard

Thyssen, J, Israelsen, P & Jørgensen, B 2006, 'Activity-based costing as a method for assessing the economics of modularization - A case study and beyond', International Journal of Production Economics, vol. 103, no. 1, pp. 252-270. https://doi.org/10.1016/j.ijpe.2005.07.004

APA

Thyssen, J., Israelsen, P., & Jørgensen, B. (2006). Activity-based costing as a method for assessing the economics of modularization - A case study and beyond. International Journal of Production Economics, 103(1), 252-270. https://doi.org/10.1016/j.ijpe.2005.07.004

CBE

Thyssen J, Israelsen P, Jørgensen B. 2006. Activity-based costing as a method for assessing the economics of modularization - A case study and beyond. International Journal of Production Economics. 103(1):252-270. https://doi.org/10.1016/j.ijpe.2005.07.004

MLA

Thyssen, Jesper, Poul Israelsen and Brian Jørgensen. "Activity-based costing as a method for assessing the economics of modularization - A case study and beyond". International Journal of Production Economics. 2006, 103(1). 252-270. https://doi.org/10.1016/j.ijpe.2005.07.004

Vancouver

Thyssen J, Israelsen P, Jørgensen B. Activity-based costing as a method for assessing the economics of modularization - A case study and beyond. International Journal of Production Economics. 2006;103(1):252-270. https://doi.org/10.1016/j.ijpe.2005.07.004

Author

Thyssen, Jesper ; Israelsen, Poul ; Jørgensen, Brian. / Activity-based costing as a method for assessing the economics of modularization - A case study and beyond. In: International Journal of Production Economics. 2006 ; Vol. 103, No. 1. pp. 252-270.

Bibtex

@article{8200fc106f2411dbb6d2000ea68e967b,
title = "Activity-based costing as a method for assessing the economics of modularization - A case study and beyond",
abstract = "The paper accounts for an Activity-Based Costing (ABC) analysis supporting decision-making concerning product modularity. The ABC analysis carried out is communicated to decision-makers by telling how much higher the variable cost of the multi-purpose module can be compared to the average variable cost for the product-unique modules that it substitutes to break even in total cost. The analysis provides the platform for stating three general rules of cost efficiency of modularization, which in combination identify the highest profit potential of product modularization. Finally the analysis points to problems of using ABC in costing modularity, i.e. handling of R&D costs and identification of product profitability upon an enhanced modularization.",
author = "Jesper Thyssen and Poul Israelsen and Brian J{\o}rgensen",
year = "2006",
doi = "10.1016/j.ijpe.2005.07.004",
language = "English",
volume = "103",
pages = "252--270",
journal = "International Journal of Production Economics",
issn = "0925-5273",
publisher = "Elsevier BV",
number = "1",

}

RIS

TY - JOUR

T1 - Activity-based costing as a method for assessing the economics of modularization - A case study and beyond

AU - Thyssen, Jesper

AU - Israelsen, Poul

AU - Jørgensen, Brian

PY - 2006

Y1 - 2006

N2 - The paper accounts for an Activity-Based Costing (ABC) analysis supporting decision-making concerning product modularity. The ABC analysis carried out is communicated to decision-makers by telling how much higher the variable cost of the multi-purpose module can be compared to the average variable cost for the product-unique modules that it substitutes to break even in total cost. The analysis provides the platform for stating three general rules of cost efficiency of modularization, which in combination identify the highest profit potential of product modularization. Finally the analysis points to problems of using ABC in costing modularity, i.e. handling of R&D costs and identification of product profitability upon an enhanced modularization.

AB - The paper accounts for an Activity-Based Costing (ABC) analysis supporting decision-making concerning product modularity. The ABC analysis carried out is communicated to decision-makers by telling how much higher the variable cost of the multi-purpose module can be compared to the average variable cost for the product-unique modules that it substitutes to break even in total cost. The analysis provides the platform for stating three general rules of cost efficiency of modularization, which in combination identify the highest profit potential of product modularization. Finally the analysis points to problems of using ABC in costing modularity, i.e. handling of R&D costs and identification of product profitability upon an enhanced modularization.

U2 - 10.1016/j.ijpe.2005.07.004

DO - 10.1016/j.ijpe.2005.07.004

M3 - Journal article

VL - 103

SP - 252

EP - 270

JO - International Journal of Production Economics

JF - International Journal of Production Economics

SN - 0925-5273

IS - 1

ER -