Managing ICT costs in e-commerce organizations with the time-driven activity-based costing model: a note
Data(s) |
26/12/2014
|
---|---|
Resumo |
As online business activities continue to grow, it is important for organizations to understand the implications of being an e-commerce organization and the appropriateness of applying existing business techniques to e-commerce organizations. This paper examines issues in managing information and communication technologies (ICT) costs in e-commerce organizations and the potentials of the Time-Driven Activity-Based Costing (TDABC) model as a solution to these issues. The reliance on ICT in value creation, the unique natures of ICT costs and the need to maintain updated costing models present new challenges to e-commerce organizations in management of ICT costs. The TDABC model, as a variant of the Activity-Based Costing (ABC) model, inherits the strengths of activity-based paradigm and has unique features that can provide additional benefits to e-commerce organizations. |
Identificador | |
Idioma(s) |
eng |
Publicador |
Academy of Taiwan |
Relação |
http://dro.deakin.edu.au/eserv/DU:30069677/tse-managingict-2014.pdf |
Direitos |
2014, Taiwan Institute of Business Administration |
Palavras-Chave | #Activity-Based Costing #E-Commerce #ICT Cost Management #Time-Driven Activity-Based Costing |
Tipo |
Journal Article |