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Managing ICT costs in e-commerce organizations with the time-driven activity-based costing model: a note

Tse, Michael S. C. 2014, Managing ICT costs in e-commerce organizations with the time-driven activity-based costing model: a note, Academy of Taiwan business management review, vol. 10, no. 3, pp. 147-155.

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Title Managing ICT costs in e-commerce organizations with the time-driven activity-based costing model: a note
Author(s) Tse, Michael S. C.
Journal name Academy of Taiwan business management review
Volume number 10
Issue number 3
Start page 147
End page 155
Total pages 9
Publisher Academy of Taiwan
Place of publication Taiwan, Republic of China
Publication date 2014-12-26
ISSN 1813-0534
Keyword(s) Activity-Based Costing
E-Commerce
ICT Cost Management
Time-Driven Activity-Based Costing
Summary 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.
Language eng
Field of Research 150105 Management Accounting
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2014, Taiwan Institute of Business Administration
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30069677

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.