dc.contributor.author |
Askarany, Davood |
en |
dc.contributor.author |
Franklin-Smith, ALEX |
en |
dc.date.accessioned |
2016-03-02T23:11:03Z |
en |
dc.date.issued |
2014-07 |
en |
dc.identifier.citation |
Journal of Applied Management Accounting Research, 2014, 12 (2), pp. 59 - 73 (15) |
en |
dc.identifier.issn |
1443-9905 |
en |
dc.identifier.uri |
http://hdl.handle.net/2292/28362 |
en |
dc.description.abstract |
Time Driven ABC (TDABC) which tries to address some of ABC’s shortcomings still remains unexplored in academic research. This paper focuses on the adoption of TDABC to assess the economic viability of two commonly used composting systems for organic wastes in New Zealand. The results support previous studies in terms of what TDABC model can do in practice. As with ABC, TDABC can provide two types of information for decision making: (1) it can determine the costs of objects (but with less accuracy) and (2) and can provide a link between resource pools and cost pools/cost hierarchies. The results further show that differences in mass density and production duration/time are among the main factors influencing the economic superiority of the two composting systems investigated in this study. The results suggest that composting of organic waste is a commercially viable approach for cleaner production of farming and agricultural products. It is also a valuable alternative to landfilling, thus reducing dependence on landfill for the disposal of organic waste. |
en |
dc.language |
English |
en |
dc.relation.ispartofseries |
Journal of Applied Management Accounting Research |
en |
dc.rights |
Items in ResearchSpace are protected by copyright, with all rights reserved, unless otherwise indicated. Previously published items are made available in accordance with the copyright policy of the publisher. |
en |
dc.rights.uri |
https://researchspace.auckland.ac.nz/docs/uoa-docs/rights.htm |
en |
dc.subject |
Time Driven Activity-Based Costing (TDABC) |
en |
dc.subject |
Organic Waste |
en |
dc.subject |
Organic Composting |
en |
dc.subject |
Turned Pile and Forced |
en |
dc.subject |
Vacuum Aerated Systems |
en |
dc.title |
Cost Benefit Analyses of Organic Waste Composting Systems through the lens of Time Driven Activity-Based Costing |
en |
dc.type |
Journal Article |
en |
pubs.issue |
2 |
en |
pubs.begin-page |
59 |
en |
pubs.volume |
12 |
en |
pubs.end-page |
73 |
en |
pubs.publication-status |
Published |
en |
dc.rights.accessrights |
http://purl.org/eprint/accessRights/RestrictedAccess |
en |
pubs.subtype |
Article |
en |
pubs.elements-id |
523365 |
en |
pubs.org-id |
Business and Economics |
en |
pubs.org-id |
Accounting and Finance |
en |
dc.identifier.eissn |
1443-9913 |
en |
pubs.record-created-at-source-date |
2016-02-24 |
en |