www.icmai.in:@0.075898:0.974748:0.201486:0.974748:0.201486:0.957721:0.075898:0.957721:0.015775:0.015775:0.015775:0.005780:0.006278:0.009118:0.016807:0.011271:0.006278:0.005780:0.006278:0.010674
May 2017:@0.510339:0.977730:0.595693:0.977730:0.595693:0.962447:0.510339:0.962447:0.015974:0.009606:0.010131:0.004740:0.011452:0.011452:0.011452:0.010547
43:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
l    :@0.603419:0.976512:0.626517:0.976512:0.626517:0.965819:0.603419:0.965819:0.015197:0.004284:-0.004284:0.004284:0.003618
The Management Accountantgement Accountant:@0.627196:0.977731:0.876926:0.977731:0.876926:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009968:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:-0.159763:0.009787:0.009009:0.015974:0.009009:0.011452:0.006748:0.004686:0.013713:0.009009:0.009009:0.010131:0.011452:0.011452:0.006748:0.010131:0.011452:0.005843
Indian Banks adopt functional costing system. :@0.525641:0.131127:0.926776:0.131127:0.926776:0.115844:0.525641:0.115844:0.006477:0.011180:0.009860:0.005337:0.009860:0.011180:0.008720:0.011180:0.009860:0.011180:0.009860:0.007598:0.008720:0.009860:0.009860:0.009860:0.009860:0.006477:0.008720:0.005337:0.011180:0.011180:0.008738:0.006477:0.005337:0.009860:0.011180:0.009860:0.005337:0.008720:0.008738:0.009860:0.007598:0.006477:0.005337:0.011180:0.009860:0.008720:0.007598:0.009860:0.007598:0.006477:0.008738:0.015703:0.004704:0.003835
However, M S Narasimhan and Ashok  Thampy  :@0.525641:0.147102:0.926912:0.147102:0.926912:0.131819:0.525641:0.131819:0.013297:0.009371:0.013550:0.008593:0.009009:0.008593:0.006024:0.005192:0.007526:0.015558:0.007526:0.009715:0.007526:0.013297:0.009715:0.007291:0.009715:0.007454:0.005192:0.015558:0.011036:0.009715:0.011036:0.007526:0.009715:0.011036:0.009715:0.007526:0.013297:0.007454:0.011036:0.009715:0.009715:0.003835:0.002967:0.011036:0.011036:0.009715:0.015558:0.009371:0.009226:0.006468:0.003835
3:@0.916928:0.141281:0.923077:0.141281:0.923077:0.132371:0.916928:0.132371:0.006149
observed in 2002, “There is no evidence to suggest :@0.525650:0.163076:0.926930:0.163076:0.926930:0.147794:0.525650:0.147794:0.009389:0.009389:0.007128:0.008268:0.007653:0.008684:0.008268:0.009389:0.005066:0.004867:0.010710:0.005084:0.010710:0.010710:0.010710:0.010710:0.004867:0.005066:0.008268:0.010710:0.010710:0.008268:0.007128:0.008268:0.005084:0.004867:0.007128:0.005066:0.010710:0.009389:0.005066:0.008268:0.009389:0.004867:0.009389:0.008268:0.010710:0.008268:0.008268:0.005066:0.006006:0.009389:0.005066:0.007128:0.010710:0.009046:0.009046:0.008268:0.007128:0.005843:0.003835
that Indian Banks have adopted at least functional :@0.525650:0.179051:0.926912:0.179051:0.926912:0.163769:0.525650:0.163769:0.006042:0.010746:0.009263:0.006042:0.005355:0.006042:0.010746:0.009425:0.004903:0.009425:0.010746:0.005355:0.010746:0.009425:0.010746:0.009425:0.007164:0.005355:0.010746:0.008720:0.008720:0.008304:0.005355:0.009425:0.009425:0.009425:0.009425:0.006042:0.008304:0.009425:0.005355:0.009263:0.006042:0.005355:0.004903:0.008304:0.009425:0.007164:0.006042:0.005355:0.004903:0.010746:0.010746:0.008304:0.006042:0.004903:0.009425:0.010746:0.009425:0.004704:0.003835
cost accounting system recommended by the ICWAI”.:@0.525650:0.195026:0.922932:0.195026:0.922932:0.179743:0.525650:0.179743:0.008032:0.009154:0.006893:0.005771:0.003184:0.009154:0.008032:0.008032:0.009154:0.010475:0.010475:0.005771:0.004631:0.010475:0.009154:0.003184:0.006893:0.009154:0.006893:0.005771:0.008032:0.014998:0.003184:0.006893:0.008032:0.008032:0.009154:0.014998:0.014998:0.008032:0.010475:0.009154:0.008032:0.009154:0.003184:0.008611:0.009154:0.003184:0.005771:0.010475:0.008032:0.003184:0.005771:0.010475:0.014744:0.012736:0.005771:0.008032:0.004704
Worldwide, there have been considerable interests :@0.541028:0.211001:0.926804:0.211001:0.926804:0.195718:0.541028:0.195718:0.016336:0.009281:0.007019:0.004758:0.009281:0.013822:0.004758:0.009281:0.007815:0.004758:0.004668:0.005898:0.010601:0.008159:0.007019:0.008159:0.004668:0.010601:0.008575:0.008575:0.008159:0.004668:0.009281:0.008159:0.008159:0.010601:0.004668:0.008159:0.009281:0.010601:0.007019:0.004758:0.009281:0.008159:0.006857:0.008756:0.009281:0.004758:0.008159:0.004668:0.004758:0.010601:0.005898:0.008159:0.007019:0.008159:0.007019:0.005898:0.006965:0.003835
shown to find out the appropriate costing structure :@0.525650:0.226976:0.927183:0.226976:0.927183:0.211693:0.525650:0.211693:0.007110:0.010692:0.009027:0.013912:0.010692:0.004903:0.005988:0.009371:0.004903:0.004613:0.004758:0.010692:0.009371:0.004903:0.009371:0.010692:0.005988:0.004903:0.005988:0.010692:0.008250:0.004903:0.009208:0.009371:0.009371:0.007110:0.009371:0.009371:0.007110:0.004848:0.009208:0.005988:0.008250:0.004903:0.008250:0.009371:0.007110:0.005988:0.004848:0.010692:0.009371:0.004903:0.007110:0.005988:0.007399:0.010692:0.008250:0.005988:0.010692:0.007110:0.008105:0.003835
suitable for service industries, especially banks. Ideas :@0.525650:0.242951:0.926948:0.242951:0.926948:0.227668:0.525650:0.227668:0.006965:0.010547:0.004704:0.005843:0.008702:0.009226:0.004704:0.008105:0.003998:0.004704:0.009226:0.006965:0.003998:0.006965:0.008105:0.007490:0.009226:0.004704:0.008105:0.008105:0.003998:0.004704:0.010547:0.009226:0.010547:0.006965:0.005843:0.006965:0.004704:0.008105:0.006965:0.004704:0.003998:0.008105:0.006965:0.009226:0.008105:0.008105:0.004704:0.009226:0.004704:0.004179:0.009226:0.003998:0.009226:0.009226:0.010547:0.009226:0.006965:0.004704:0.003998:0.005843:0.009226:0.008105:0.009226:0.006965:0.003835
have moved from calculating direct and indirect costs :@0.525650:0.258925:0.926912:0.258925:0.926912:0.243643:0.525650:0.243643:0.010547:0.008521:0.008521:0.008105:0.003437:0.015070:0.008756:0.008521:0.008105:0.009226:0.003437:0.004704:0.006965:0.009226:0.015070:0.003437:0.008105:0.009226:0.004704:0.008105:0.010547:0.004704:0.009064:0.005843:0.004704:0.010547:0.009226:0.003437:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003437:0.009226:0.010547:0.009226:0.003437:0.004704:0.010547:0.009226:0.004704:0.006965:0.008105:0.008105:0.005843:0.003437:0.008105:0.009226:0.006965:0.005843:0.006965:0.003835
to absorption and variable costing to treatment of :@0.525650:0.274900:0.926912:0.274900:0.926912:0.259618:0.525650:0.259618:0.006115:0.009498:0.005934:0.008973:0.009498:0.007236:0.009498:0.007508:0.009498:0.006115:0.004975:0.009498:0.010819:0.005934:0.009498:0.010819:0.009498:0.005934:0.009154:0.009498:0.007236:0.004975:0.008973:0.009498:0.004975:0.008376:0.005934:0.008376:0.009498:0.007236:0.006115:0.004975:0.010819:0.009498:0.005934:0.006115:0.009498:0.005934:0.006115:0.007236:0.008376:0.009335:0.006115:0.015341:0.008376:0.010819:0.006115:0.005934:0.009498:0.004704:0.003835
joint costs to overheads and overhead allocation issues :@0.525650:0.290875:0.926858:0.290875:0.926858:0.275593:0.525650:0.275593:0.004577:0.009100:0.004577:0.010421:0.005717:0.003094:0.007978:0.009100:0.006838:0.005717:0.006838:0.003094:0.005717:0.009100:0.003094:0.008629:0.008394:0.007978:0.006838:0.010421:0.007978:0.009100:0.009100:0.006838:0.003094:0.009100:0.010421:0.009100:0.003094:0.008629:0.008394:0.007978:0.006838:0.010421:0.007978:0.009100:0.009100:0.003094:0.009100:0.004577:0.004577:0.009100:0.007978:0.008937:0.005717:0.004577:0.009100:0.010421:0.003094:0.004577:0.006838:0.006838:0.010421:0.007978:0.006965:0.003835
to applicability of activity based costing . Developers :@0.525650:0.306850:0.926910:0.306850:0.926910:0.291567:0.525650:0.291567:0.005843:0.009226:0.004541:0.009064:0.009226:0.009226:0.004704:0.004704:0.008105:0.008702:0.009226:0.004704:0.004704:0.004704:0.005843:0.009226:0.004541:0.009226:0.007019:0.004541:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.009226:0.004541:0.009226:0.009226:0.006965:0.008105:0.009226:0.004541:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.006149:0.004704:0.004541:0.011687:0.008105:0.008521:0.008105:0.004704:0.009226:0.009226:0.008105:0.007327:0.006965:0.003835
4:@0.825710:0.301029:0.831859:0.301029:0.831859:0.292119:0.825710:0.292119:0.006149
of Activity Based Costing (Kaplan and Cooper, 1998)  :@0.525648:0.322825:0.926912:0.322825:0.926912:0.307542:0.525648:0.307542:0.009172:0.006965:0.003202:0.012754:0.008051:0.005789:0.004306:0.009172:0.004649:0.005789:0.009172:0.003202:0.010493:0.009172:0.006911:0.008051:0.009172:0.003202:0.010493:0.009172:0.006911:0.005789:0.004649:0.010493:0.009172:0.003202:0.005789:0.011289:0.009009:0.009172:0.004649:0.009172:0.010493:0.003202:0.009172:0.010493:0.009172:0.003202:0.010493:0.009172:0.009172:0.009172:0.008051:0.005482:0.004649:0.003202:0.010493:0.010493:0.010493:0.010493:0.005843:0.006297:0.003835
5:@0.916928:0.317004:0.923077:0.317004:0.923077:0.308094:0.916928:0.308094:0.006149
suggest that service companies are ideal candidates :@0.525632:0.338800:0.926677:0.338800:0.926677:0.323517:0.525632:0.323517:0.007092:0.010674:0.009009:0.009009:0.008231:0.007092:0.005970:0.004830:0.005970:0.010674:0.009190:0.005970:0.004830:0.007092:0.008231:0.007616:0.009353:0.004830:0.008231:0.008231:0.004830:0.008231:0.009353:0.015197:0.009353:0.009353:0.010674:0.004830:0.008231:0.007092:0.004848:0.009353:0.007092:0.008231:0.004830:0.004830:0.009353:0.008231:0.009353:0.004830:0.004830:0.008231:0.009353:0.010674:0.009353:0.004830:0.009353:0.009190:0.005970:0.008231:0.006965:0.003835
for ABC.:@0.525632:0.354775:0.588969:0.354775:0.588969:0.339492:0.525632:0.339492:0.004704:0.009226:0.006965:0.003835:0.012809:0.010547:0.010547:0.004704
Activity Based Costing:@0.525641:0.388135:0.703251:0.388135:0.703251:0.370047:0.525641:0.370047:0.011169:0.008472:0.006705:0.004806:0.008966:0.004806:0.006705:0.009137:0.004844:0.010809:0.009745:0.007921:0.009004:0.010353:0.004844:0.010942:0.009973:0.007921:0.006705:0.004806:0.010220:0.008757
The conventional costing system was used mainly :@0.541026:0.402699:0.926765:0.402699:0.926765:0.387416:0.541026:0.387416:0.010601:0.010601:0.008159:0.004668:0.008159:0.009281:0.009896:0.008575:0.008159:0.010601:0.005898:0.004758:0.009281:0.010601:0.009281:0.004758:0.004649:0.008159:0.009281:0.007019:0.005898:0.004758:0.010601:0.009281:0.004649:0.007019:0.009281:0.007019:0.005898:0.008159:0.015124:0.004649:0.013297:0.009281:0.007019:0.004649:0.010601:0.007019:0.008159:0.009281:0.004649:0.015124:0.009281:0.004758:0.010601:0.004233:0.009226:0.003835
to find value of  the closing stock of  a trading/ :@0.525648:0.418674:0.926856:0.418674:0.926856:0.403391:0.525648:0.403391:0.006368:0.009751:0.007870:0.004613:0.005138:0.011072:0.009751:0.007870:0.009407:0.009751:0.005228:0.011072:0.008629:0.007870:0.009751:0.004704:0.002840:0.007870:0.006368:0.011072:0.008629:0.007870:0.008629:0.005228:0.009751:0.007490:0.005228:0.011072:0.009751:0.007870:0.007490:0.006368:0.009751:0.008629:0.009751:0.007870:0.009751:0.004704:0.002840:0.007870:0.009751:0.007870:0.006368:0.007327:0.009751:0.009751:0.005228:0.011072:0.009751:0.006965:0.003835
manufacturing firm to financial accounting to :@0.525648:0.434649:0.926928:0.434649:0.926928:0.419366:0.525648:0.419366:0.015721:0.009878:0.011036:0.011198:0.005536:0.009878:0.008756:0.006495:0.011198:0.007616:0.005355:0.011198:0.009878:0.008828:0.004613:0.005265:0.007779:0.015721:0.008828:0.006495:0.009878:0.008828:0.004613:0.005265:0.011198:0.009878:0.011198:0.008756:0.005355:0.009878:0.005355:0.008828:0.009878:0.008756:0.008756:0.009878:0.011198:0.011198:0.006495:0.005355:0.011198:0.009878:0.008828:0.006495:0.009226:0.003835
arrive at the profit of that period. The conventional :@0.525648:0.450624:0.926802:0.450624:0.926802:0.435341:0.525648:0.435341:0.009371:0.007743:0.007110:0.004505:0.008666:0.008250:0.004957:0.009208:0.005988:0.004957:0.005988:0.010692:0.008250:0.004957:0.009371:0.007110:0.009371:0.004613:0.004758:0.005988:0.004957:0.009371:0.007164:0.004957:0.005988:0.010692:0.009208:0.005988:0.004957:0.009371:0.008250:0.007110:0.004848:0.009371:0.009371:0.004848:0.004233:0.010692:0.010692:0.008250:0.004957:0.008250:0.009371:0.009986:0.008666:0.008250:0.010692:0.005988:0.004848:0.009371:0.010692:0.009371:0.004704:0.003835
accounting system was not designed to provide cost :@0.525648:0.466598:0.926910:0.466598:0.926910:0.451316:0.525648:0.451316:0.009317:0.008195:0.008195:0.009317:0.010638:0.010638:0.005934:0.004794:0.010638:0.009317:0.004686:0.007056:0.009317:0.007056:0.005934:0.008195:0.015160:0.004686:0.013333:0.009317:0.007056:0.004686:0.010638:0.009317:0.005934:0.004686:0.009317:0.008195:0.007056:0.004794:0.009317:0.010638:0.008195:0.009317:0.004686:0.005934:0.009317:0.004686:0.009317:0.007056:0.008847:0.009317:0.004794:0.009317:0.008195:0.004686:0.008195:0.009317:0.007056:0.005843:0.003835
information for strategic decisions . The limitation of :@0.525648:0.482573:0.926888:0.482573:0.926888:0.467291:0.525648:0.467291:0.004704:0.010547:0.004704:0.009226:0.007128:0.015070:0.009064:0.005843:0.004704:0.009226:0.010547:0.004143:0.004704:0.009226:0.006965:0.004143:0.006965:0.005843:0.006802:0.009064:0.005843:0.008105:0.009226:0.004704:0.008105:0.004143:0.009226:0.008105:0.008105:0.004704:0.006965:0.004704:0.009226:0.010547:0.006965:0.006165:0.004704:0.003419:0.010547:0.010547:0.008105:0.004143:0.004704:0.004704:0.015070:0.004704:0.005843:0.009064:0.005843:0.004704:0.009226:0.010547:0.004143:0.009226:0.004704:0.003835
6:@0.782956:0.476752:0.789106:0.476752:0.789106:0.467843:0.782956:0.467843:0.006149
conventional costing system to provide information :@0.525644:0.498548:0.926725:0.498548:0.926725:0.483266:0.525644:0.483266:0.008231:0.009353:0.009968:0.008648:0.008231:0.010674:0.005970:0.004830:0.009353:0.010674:0.009353:0.004830:0.004848:0.008231:0.009353:0.007092:0.005970:0.004830:0.010674:0.009353:0.004848:0.007092:0.009353:0.007092:0.005970:0.008231:0.015197:0.004848:0.005970:0.009353:0.004848:0.009353:0.007092:0.008883:0.009353:0.004830:0.009353:0.008231:0.004848:0.004830:0.010674:0.004830:0.009353:0.007255:0.015197:0.009190:0.005970:0.004830:0.009353:0.010547:0.003835
required for developing strategy was brought about by :@0.525644:0.514523:0.926634:0.514523:0.926634:0.499240:0.525644:0.499240:0.006857:0.007996:0.009118:0.010439:0.004595:0.006857:0.007996:0.009118:0.003166:0.004595:0.009118:0.006857:0.003166:0.009118:0.007996:0.008412:0.007996:0.004595:0.009118:0.009118:0.004595:0.010439:0.009118:0.003166:0.006857:0.005735:0.006694:0.008955:0.005735:0.007996:0.009118:0.009118:0.003166:0.013134:0.009118:0.006857:0.003166:0.009118:0.006857:0.009118:0.010439:0.009118:0.010439:0.005735:0.003166:0.008593:0.009118:0.009118:0.010439:0.005735:0.003166:0.008575:0.009226:0.003835
Kaplan . Activity based costing was then found useful :@0.525644:0.530498:0.927118:0.530498:0.927118:0.515215:0.525644:0.515215:0.011307:0.009027:0.009190:0.004668:0.009190:0.010547:0.006055:0.004668:0.003220:0.012772:0.008069:0.005807:0.004324:0.009190:0.004668:0.005807:0.009190:0.003220:0.009190:0.009190:0.006929:0.008069:0.009190:0.003220:0.008069:0.009190:0.006929:0.005807:0.004668:0.010511:0.009190:0.003220:0.013207:0.009190:0.006929:0.003220:0.005807:0.010511:0.008069:0.010511:0.003220:0.004668:0.009190:0.010511:0.010511:0.009190:0.003220:0.010511:0.006929:0.008069:0.004668:0.010511:0.004704:0.003835
7:@0.579504:0.524677:0.585653:0.524677:0.585653:0.515767:0.579504:0.515767:0.006149
in using costing information for strategic decisions.:@0.525638:0.546473:0.910076:0.546473:0.910076:0.531190:0.525638:0.531190:0.004704:0.010547:0.003835:0.010547:0.006965:0.004704:0.010547:0.009226:0.003835:0.008105:0.009226:0.006965:0.005843:0.004704:0.010547:0.009226:0.003835:0.004704:0.010547:0.004704:0.009226:0.007128:0.015070:0.009064:0.005843:0.004704:0.009226:0.010547:0.003835:0.004704:0.009226:0.006965:0.003835:0.006965:0.005843:0.006802:0.009064:0.005843:0.008105:0.009226:0.004704:0.008105:0.003835:0.009226:0.008105:0.008105:0.004704:0.006965:0.004704:0.009226:0.010547:0.006965:0.004704
ABC is as a method of  measuring costs and :@0.541016:0.562448:0.927009:0.562448:0.927009:0.547165:0.541016:0.547165:0.013442:0.011180:0.011180:0.008648:0.005337:0.007598:0.008648:0.009860:0.007598:0.008648:0.009860:0.008648:0.015703:0.008738:0.006477:0.011180:0.009860:0.009860:0.008648:0.009860:0.004704:0.002949:0.008648:0.015703:0.008738:0.009860:0.007598:0.011180:0.007598:0.005337:0.011180:0.009860:0.008648:0.008738:0.009860:0.007598:0.006477:0.007598:0.008648:0.009860:0.011180:0.009226:0.003835
performance of activities, products, and customers :@0.525638:0.578422:0.927226:0.578422:0.927226:0.563140:0.525638:0.563140:0.009425:0.008304:0.007164:0.004903:0.009425:0.007327:0.015269:0.009425:0.010746:0.008304:0.008304:0.005319:0.009425:0.007218:0.005319:0.009425:0.008304:0.006042:0.004559:0.009425:0.004903:0.006042:0.004903:0.008304:0.007164:0.004903:0.005319:0.009425:0.007164:0.009425:0.009425:0.010746:0.008304:0.006042:0.007164:0.004903:0.005319:0.009425:0.010746:0.009425:0.005319:0.008304:0.010746:0.007164:0.006042:0.009425:0.015269:0.008304:0.007526:0.006965:0.003835
(Gunasekaran, Marri, & Yusuf, 1999; Hilton, :@0.525638:0.594397:0.880822:0.594397:0.880822:0.579115:0.525638:0.579115:0.006024:0.011868:0.010728:0.010728:0.009407:0.007146:0.008286:0.009407:0.009407:0.006983:0.009407:0.010728:0.004885:0.005192:0.015251:0.009407:0.007779:0.007146:0.004885:0.004885:0.005192:0.011868:0.004107:0.010439:0.010728:0.007146:0.010728:0.004722:0.004885:0.005192:0.010728:0.010728:0.010728:0.010728:0.004885:0.005192:0.012989:0.004885:0.004885:0.006024:0.009407:0.010728:0.004885:0.003835
et al:@0.882179:0.594397:0.913531:0.594397:0.913531:0.579221:0.882179:0.579221:0.007146:0.006024:0.005192:0.008286:0.004704
., :@0.913712:0.594397:0.927136:0.594397:0.927136:0.579115:0.913712:0.579115:0.004885:0.004704:0.003835
2008). ABC assigns resource costs to cost objects :@0.525638:0.610372:0.926611:0.610372:0.926611:0.595089:0.525638:0.595089:0.010855:0.010855:0.010855:0.010855:0.006151:0.005011:0.006260:0.013116:0.010855:0.010855:0.006260:0.009534:0.007273:0.007273:0.005011:0.009534:0.010855:0.007273:0.006260:0.007273:0.008412:0.007273:0.009534:0.010855:0.007273:0.008412:0.008412:0.006260:0.008412:0.009534:0.007273:0.006151:0.007273:0.006260:0.006151:0.009534:0.006260:0.008412:0.009534:0.007273:0.006151:0.006260:0.009534:0.009534:0.005011:0.008412:0.008412:0.006151:0.006965:0.003835
such as products, services, or customers based on :@0.525638:0.626347:0.926665:0.626347:0.926665:0.611064:0.525638:0.611064:0.007236:0.010819:0.008376:0.010819:0.005952:0.009498:0.007236:0.005952:0.009498:0.007236:0.009498:0.009498:0.010819:0.008376:0.006115:0.007236:0.004975:0.005952:0.007236:0.008376:0.007761:0.009498:0.004975:0.008376:0.008376:0.007236:0.004975:0.005952:0.009498:0.007236:0.005952:0.008376:0.010819:0.007236:0.006115:0.009498:0.015341:0.008376:0.007598:0.007236:0.005952:0.009498:0.009498:0.007236:0.008376:0.009498:0.005952:0.009498:0.010547:0.003835
activities performed for the cost objects (Cooper and :@0.525638:0.642322:0.927027:0.642322:0.927027:0.627039:0.525638:0.627039:0.009317:0.008195:0.005934:0.004450:0.009317:0.004794:0.005934:0.004794:0.008195:0.007056:0.004686:0.009317:0.008195:0.007056:0.004794:0.009317:0.007218:0.015160:0.008195:0.009317:0.004686:0.004794:0.009317:0.007056:0.004686:0.005934:0.010638:0.008195:0.004686:0.008195:0.009317:0.007056:0.005934:0.004686:0.009317:0.009317:0.004794:0.008195:0.008195:0.005934:0.007056:0.004686:0.005934:0.010638:0.009317:0.009317:0.009317:0.008195:0.007056:0.004686:0.009317:0.010638:0.009226:0.003835
Kaplan, 1992; Chartered Institute of Management :@0.525638:0.658297:0.927027:0.658297:0.927027:0.643014:0.525638:0.643014:0.011542:0.009263:0.009425:0.004903:0.009425:0.010746:0.004903:0.005337:0.010746:0.010746:0.010746:0.010746:0.004903:0.005337:0.010746:0.010746:0.009425:0.007689:0.006042:0.008304:0.007164:0.008304:0.009425:0.005337:0.006042:0.010746:0.007164:0.006042:0.004903:0.006042:0.010746:0.006042:0.008304:0.005337:0.009425:0.007218:0.005337:0.015269:0.009425:0.010746:0.009263:0.009082:0.008304:0.015269:0.008304:0.010746:0.005843:0.003835
Accountants- CIMA, 2005). Wickramasinghe and :@0.525638:0.674271:0.926738:0.674271:0.926738:0.658989:0.525638:0.658989:0.013062:0.008376:0.008358:0.009480:0.010819:0.010800:0.006097:0.009498:0.010800:0.006097:0.007236:0.006097:0.005843:0.010819:0.006097:0.015323:0.013080:0.004957:0.005843:0.010800:0.010800:0.010800:0.010819:0.006097:0.004957:0.005843:0.017259:0.004975:0.008358:0.009480:0.007074:0.009480:0.015323:0.009498:0.007218:0.004957:0.010800:0.009498:0.010800:0.008376:0.005843:0.009480:0.010819:0.009226:0.003835
Alawattage (2007) identify ABC as a post-mechanistic :@0.525638:0.690246:0.926521:0.690246:0.926521:0.674964:0.525638:0.674964:0.012664:0.004559:0.008557:0.013098:0.008919:0.005699:0.005699:0.008919:0.008738:0.007960:0.003003:0.005699:0.010402:0.010402:0.010402:0.010402:0.005699:0.003003:0.004559:0.009082:0.007960:0.010402:0.005699:0.004559:0.004559:0.009082:0.003003:0.012664:0.010402:0.010402:0.003003:0.009082:0.006820:0.003003:0.009082:0.003003:0.009082:0.009082:0.006820:0.005699:0.005699:0.014925:0.007960:0.007960:0.010402:0.009082:0.010402:0.004559:0.006820:0.005699:0.004559:0.008105:0.003835
cost management approach in management :@0.525638:0.706221:0.927045:0.706221:0.927045:0.690939:0.525638:0.690939:0.009118:0.010240:0.007978:0.006857:0.011560:0.016083:0.010240:0.011560:0.010077:0.009896:0.009118:0.016083:0.009118:0.011560:0.006857:0.011560:0.010077:0.010240:0.010240:0.007978:0.010240:0.010240:0.009118:0.011560:0.011560:0.005717:0.011560:0.011560:0.016083:0.010240:0.011560:0.010077:0.009896:0.009118:0.016083:0.009118:0.011560:0.005843:0.003835
accounting.  ABC accurately reflects the  resource :@0.525638:0.722196:0.926738:0.722196:0.926738:0.706913:0.525638:0.706913:0.009624:0.008503:0.008503:0.009624:0.010945:0.010945:0.006241:0.005102:0.010945:0.009281:0.005102:0.003835:0.003075:0.013207:0.010945:0.010945:0.006929:0.009624:0.008503:0.008503:0.010945:0.007200:0.009462:0.006241:0.008503:0.004577:0.009624:0.006929:0.007363:0.008503:0.004613:0.005011:0.008503:0.008503:0.006241:0.007363:0.006929:0.006241:0.010945:0.008503:0.003835:0.003075:0.007363:0.008503:0.007363:0.009624:0.010945:0.007363:0.008503:0.008105:0.003835
consumption in production and distribution by :@0.525638:0.738171:0.926611:0.738171:0.926611:0.722888:0.525638:0.722888:0.008666:0.009787:0.011108:0.007526:0.011108:0.015631:0.009787:0.006404:0.005265:0.009787:0.011108:0.008195:0.005265:0.011108:0.008195:0.009787:0.007526:0.009787:0.009787:0.011108:0.008666:0.006404:0.005265:0.009787:0.011108:0.008195:0.009787:0.011108:0.009787:0.008195:0.009787:0.005265:0.007526:0.006404:0.007526:0.005265:0.009787:0.011108:0.006404:0.005265:0.009787:0.011108:0.008195:0.009245:0.009226:0.003835
attempting to trace costs to products or processes. :@0.525638:0.754146:0.927063:0.754146:0.927063:0.738863:0.525638:0.738863:0.009317:0.006097:0.006097:0.008358:0.015323:0.009480:0.006097:0.004957:0.010800:0.009480:0.005753:0.006097:0.009480:0.005753:0.006097:0.007056:0.009480:0.008358:0.008358:0.005753:0.008358:0.009480:0.007218:0.006097:0.007218:0.005753:0.006097:0.009480:0.005753:0.009480:0.007218:0.009480:0.009480:0.010800:0.008358:0.006097:0.007218:0.005753:0.009480:0.007218:0.005753:0.009480:0.007218:0.009480:0.008358:0.008358:0.007218:0.007218:0.008358:0.007218:0.004704:0.003835
ABC achieves this by accurately recognizing a causal :@0.525638:0.770121:0.926919:0.770121:0.926919:0.754838:0.525638:0.754838:0.012809:0.010547:0.010547:0.004016:0.009226:0.008105:0.010547:0.004704:0.008105:0.008521:0.008105:0.006965:0.004016:0.005843:0.010547:0.004704:0.006965:0.004016:0.008684:0.009226:0.004016:0.009226:0.008105:0.008105:0.010547:0.006802:0.009064:0.005843:0.008105:0.004179:0.009226:0.004016:0.006965:0.008105:0.008105:0.008883:0.009226:0.010547:0.004704:0.006965:0.004704:0.010547:0.009226:0.004016:0.009226:0.004016:0.008105:0.009226:0.010547:0.006965:0.009226:0.004704:0.003835
relationship  of  cost  drivers  to  activities  (Holmen, :@0.525638:0.786095:0.926738:0.786095:0.926738:0.770813:0.525638:0.770813:0.007327:0.008467:0.005066:0.009425:0.006205:0.005066:0.009588:0.010909:0.007327:0.010909:0.005066:0.009588:0.003835:0.002786:0.009588:0.007381:0.003835:0.002786:0.008467:0.009588:0.007327:0.006205:0.003835:0.002786:0.009588:0.007327:0.004722:0.008883:0.008467:0.007689:0.007327:0.003835:0.002786:0.006205:0.009588:0.003835:0.002786:0.009588:0.008467:0.006205:0.004722:0.009588:0.005066:0.006205:0.005066:0.008467:0.007327:0.003835:0.002786:0.006205:0.013170:0.009588:0.005066:0.015432:0.008467:0.010909:0.004704:0.003835
1995; Drury, 2004; Hilton, :@0.525638:0.802070:0.737667:0.802070:0.737667:0.786788:0.525638:0.786788:0.010547:0.010547:0.010547:0.010547:0.004704:0.004487:0.011687:0.007255:0.010547:0.007327:0.006893:0.004704:0.004487:0.010547:0.010547:0.010547:0.010547:0.004704:0.004487:0.012809:0.004704:0.004704:0.005843:0.009226:0.010547:0.004704:0.003835
et al:@0.738282:0.802070:0.768386:0.802070:0.768386:0.786894:0.738282:0.786894:0.006965:0.005843:0.004487:0.008105:0.004704
., 2008). It identifies :@0.768386:0.802070:0.926919:0.802070:0.926919:0.786788:0.768386:0.786788:0.004704:0.004704:0.004487:0.010547:0.010547:0.010547:0.010547:0.005843:0.004704:0.004469:0.005843:0.005843:0.004487:0.004704:0.009226:0.008105:0.010547:0.005843:0.004704:0.004613:0.004613:0.008105:0.006965:0.003835
activities which consume resources, attaches costs to :@0.525638:0.818045:0.926937:0.818045:0.926937:0.802762:0.525638:0.802762:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.003691:0.013243:0.010547:0.004704:0.008105:0.010547:0.003691:0.008105:0.009226:0.010547:0.006965:0.010547:0.015070:0.008105:0.003691:0.006965:0.008105:0.006965:0.009226:0.010547:0.006965:0.008105:0.008105:0.006965:0.004704:0.003691:0.009064:0.005843:0.005843:0.009226:0.008105:0.010547:0.008105:0.006965:0.003691:0.008105:0.009226:0.006965:0.005843:0.006965:0.003691:0.005843:0.009226:0.003835
them, and assigns costs to products or processes that :@0.525638:0.834020:0.926882:0.834020:0.926882:0.818737:0.525638:0.818737:0.005843:0.010547:0.008105:0.015070:0.004704:0.004143:0.009226:0.010547:0.009226:0.004143:0.009226:0.006965:0.006965:0.004704:0.009226:0.010547:0.006965:0.004143:0.008105:0.009226:0.006965:0.005843:0.006965:0.004143:0.005843:0.009226:0.004143:0.009226:0.006965:0.009226:0.009226:0.010547:0.008105:0.005843:0.006965:0.004143:0.009226:0.006965:0.004143:0.009226:0.006965:0.009226:0.008105:0.008105:0.006965:0.006965:0.008105:0.006965:0.004143:0.005843:0.010547:0.009064:0.005843:0.003835
use these activities (Ismail, 2010).:@0.525638:0.849995:0.783040:0.849995:0.783040:0.834712:0.525638:0.834712:0.010547:0.006965:0.008105:0.003835:0.005843:0.010547:0.008105:0.006965:0.008105:0.003835:0.009226:0.008105:0.005843:0.004360:0.009226:0.004704:0.005843:0.004704:0.008105:0.006965:0.003835:0.005843:0.005843:0.006965:0.015070:0.009226:0.004704:0.004704:0.004704:0.003835:0.010547:0.010547:0.010547:0.010547:0.005843:0.004704
Activity Based Costing in Banks:@0.525641:0.883355:0.775985:0.883355:0.775985:0.865267:0.525641:0.865267:0.011169:0.008472:0.006705:0.004806:0.008966:0.004806:0.006705:0.009137:0.004844:0.010809:0.009745:0.007921:0.009004:0.010353:0.004844:0.010942:0.009973:0.007921:0.006705:0.004806:0.010220:0.008757:0.004844:0.004806:0.010220:0.004844:0.010809:0.009745:0.010220:0.009327:0.007921
In commercial banks it was gradually accepted :@0.541026:0.897919:0.926603:0.897919:0.926603:0.882637:0.541026:0.882637:0.006187:0.010891:0.006531:0.008449:0.009570:0.015414:0.015414:0.008449:0.007309:0.008449:0.005047:0.009570:0.005047:0.006531:0.009570:0.009570:0.010891:0.009570:0.007309:0.006531:0.005047:0.006187:0.006531:0.013586:0.009570:0.007309:0.006531:0.009914:0.007146:0.009570:0.009570:0.010891:0.009570:0.005047:0.004523:0.009570:0.006531:0.009570:0.008449:0.008449:0.008449:0.009570:0.006187:0.008449:0.009226:0.003835
that ABC is a method of  measuring costs and :@0.525648:0.913894:0.926820:0.913894:0.926820:0.898612:0.525648:0.898612:0.006459:0.011162:0.009679:0.006459:0.008575:0.013424:0.011162:0.011162:0.008575:0.005319:0.007580:0.008575:0.009842:0.008575:0.015685:0.008720:0.006459:0.011162:0.009842:0.009842:0.008575:0.009842:0.004704:0.002931:0.008575:0.015685:0.008720:0.009842:0.007580:0.011162:0.007580:0.005319:0.011162:0.009842:0.008575:0.008720:0.009842:0.007580:0.006459:0.007580:0.008575:0.009842:0.011162:0.009226:0.003835
May 2017:@0.510846:0.977731:0.595675:0.977731:0.595675:0.962449:0.510846:0.962449:0.015974:0.009606:0.010131:0.004215:0.011452:0.011452:0.011452:0.010547
43:@0.898987:0.980093:0.921782:0.980093:0.921782:0.958399:0.898987:0.958399:0.011940:0.010855
l:@0.603419:0.976512:0.617892:0.976512:0.617892:0.965819:0.603419:0.965819:0.014473
The Mana:@0.627196:0.977731:0.710578:0.977731:0.710578:0.962449:0.627196:0.962449:0.011452:0.011452:0.009009:0.004686:0.015974:0.010131:0.011452:0.009226