Activity-based costing in smart and connected products production enterprises

The purpose of this paper is to investigate the adoption of an Activity-Based Costing (ABC) system to provide relevant cost information for enterprises in the business of building and selling Internet of Things (IoT) based products. The research is constructed over the relevant themes identified...

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Autores principales: Sánchez, Marisa Analía, Moral, María de la Paz, Ramoscelli, Gustavo O.
Lenguaje:Inglés
Publicado: Growing Science 2019
Materias:
Internet of Things
Smart and connected products
Activity-based Costing
Business Model Patterns
Sensor as a Service pattern
Acceso en línea:http://repositoriodigital.uns.edu.ar/handle/123456789/4553
Aporte de:
Repositorio Institucional Universidad Nacional del Sur (UNS) de Universidad Nacional del Sur
id I20-R126123456789-4553
record_format dspace
institution Universidad Nacional del Sur
institution_str I-20
repository_str R-126
collection Repositorio Institucional Universidad Nacional del Sur (UNS)
language Inglés
orig_language_str_mv eng
topic Internet of Things
Smart and connected products
Activity-based Costing
Business Model Patterns
Sensor as a Service pattern
spellingShingle Internet of Things
Smart and connected products
Activity-based Costing
Business Model Patterns
Sensor as a Service pattern
Sánchez, Marisa Analía
Moral, María de la Paz
Ramoscelli, Gustavo O.
Activity-based costing in smart and connected products production enterprises
topic_facet Internet of Things
Smart and connected products
Activity-based Costing
Business Model Patterns
Sensor as a Service pattern
description The purpose of this paper is to investigate the adoption of an Activity-Based Costing (ABC) system to provide relevant cost information for enterprises in the business of building and selling Internet of Things (IoT) based products. The research is constructed over the relevant themes identified in previous research about ABC. An important issue that emerges from the analysis is that cost is a function of the volume of production and this notion of production does not represent the source of value generation discussed in this work. A functioning of a smart and connected product requires a cloud-based system for operating and monitoring it throughout its life. The implication of collecting and processing data is that costs essentially changes depending on the volume of data stored and the complexity of intended analytics that would require more qualified analysts. The estimation of costs related to data analytics and products’ monitoring serve as a reference to forecast future expending during the lifetime of products. This research is the first to provide a theoretical discussion on ABC assumptions in the context of IoT business models.
author Sánchez, Marisa Analía
Moral, María de la Paz
Ramoscelli, Gustavo O.
author_facet Sánchez, Marisa Analía
Moral, María de la Paz
Ramoscelli, Gustavo O.
author_sort Sánchez, Marisa Analía
title Activity-based costing in smart and connected products production enterprises
title_short Activity-based costing in smart and connected products production enterprises
title_full Activity-based costing in smart and connected products production enterprises
title_fullStr Activity-based costing in smart and connected products production enterprises
title_full_unstemmed Activity-based costing in smart and connected products production enterprises
title_sort activity-based costing in smart and connected products production enterprises
publisher Growing Science
publishDate 2019
url http://repositoriodigital.uns.edu.ar/handle/123456789/4553
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