Activity-Based Costing for E-Commerce

Narcyz Roztocki

This paper was presented at the
IIE Annual Conference, May 20-23, 2001, Dallas, TX.



PLEASE CITE AS FOLLOWS:
Roztocki, N. "Activity-Based Costing for E-Commerce," Proceedings from the Industrial Engineering research '2001 Conference, May 20-23, 2001, Dallas, TX..

ABSTRACT:

This paper proposes a customized Activity-Based Costing system for companies engaged in e-commerce. The system is intended to more effectively track overhead costs particular to e-commerce. A case study of a Business-to-Customer (B2C) company is used to illustrate the process of system conception and implementation, and ongoing cost analysis. Finally, this paper examines several possible benefits to cost control, profitability assessment, and the efficiency of corporate strategy, as a direct result of implementing the proposed Activity-Based Costing system.

KEYWORDS:

Activity-Based Costing, Cost Control, Costing System, Customer Profitability, E-Commerce


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