The relationship between cost system complexity,purposes of use,and cost system effectiveness |
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| Authors: | Martijn Schoute |
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| Affiliation: | 1. L’UNAM Université, Groupe esaip, 18 rue du 8 mai 1945, BP 80022, 49180 Saint Barthélémy d’Anjou cedex, France;2. L’UNAM Université, Laboratoire d’Ingénierie des Systèmes Automatisés (LISA), Université d’Angers, 62 avenue Notre Dame du Lac, 49000 Angers, France;3. L’UNAM Université, Laboratoire de Physiologie et d’Explorations Vasculaires, UMR CNRS 6214-INSERM U1083, Centre Hospitalier Universitaire d’Angers, 4 rue Larrey, 49933 Angers cedex 9, France;1. Department of Cell Biology, Duke Medicine, Durham, NC 27705, USA;2. Division of Pulmonary, Allergy and Critical Care Medicine, Duke Medicine, Durham, NC 27705, USA;3. Division of Pulmonary and Critical Care, Department of Medicine, University of California, San Francisco, San Francisco, CA 94143, USA;4. Department of Cell and Developmental Biology, University of Pennsylvania, Philadelphia, PA 19104, USA;5. Department of Internal Medicine, University of Texas, Southwestern Medical Center, Dallas, TX 75390, USA;6. Departments of Anesthesiology and Biomedical Engineering, Yale University, New Haven, CT 06520, USA;7. Department of Cell Biology and Physiology, The University of North Carolina School of Medicine, Chapel Hill, NC 27599, USA;8. Department of Anatomy, University of California, San Francisco, San Francisco, CA 94143, USA;9. Perleman School of Medicine, University of Pennsylvania, Philadelphia, PA 19104, USA;10. Regenerative Medicine Institute, Cedars-Sinai Medical Center, Los Angeles, CA 90048, USA;11. Department of Internal Medicine, University of Michigan, Ann Arbor, MI 48109, USA;12. Section of Neonatology, Perinatal and Pulmonary Biology, Department of Pediatrics, Cincinnati Children’s Hospital Center, University of Cincinnati College of Medicine, Cincinnati, OH 45229, USA;13. Departments of Medicine and Cell and Developmental Biology, University of Pennsylvania, Philadelphia, PA 19104, USA;1. Technical University of Denmark, Department of Management Engineering, Produktionstorvet, Building 424, 2800 Kongens Lyngby, Denmark;2. Department of Management and Engineering, University of Padova, Stradella san Nicola 36100 Vicenza, Italy;1. Campana & Schott, Graefstraße 99, 60487 Frankfurt am Main, Germany;2. Graduate School of Management (IGR-IAE Rennes), CREM UMR CNRS 6211, University of Rennes 1, 11 rue Jean Macé, CS, 7080335708, Rennes Cedex 7, France |
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| Abstract: | This paper uses survey data from 133 Dutch, medium-sized manufacturing firms to examine the associations between cost system complexity (in terms of the applied overhead absorption procedures), purposes of use, and cost system effectiveness. First, factor analysis identifies two underlying dimensions of cost system purposes of use, which refers to the range (scope) of purposes for which the cost system is used, among nine widely used purposes: cost system usage for product planning and cost management purposes. Next, the joint effect of cost system complexity and usage for product planning and cost management purposes on cost system effectiveness, as proxied by the intensity of use of and level of satisfaction with the cost system, is examined. The results robustly indicate that at higher (lower) levels of usage for product planning purposes, cost system complexity negatively (positively) affects cost system intensity of use, while at higher (lower) levels of usage for cost management purposes, cost system complexity positively (negatively) affects cost system intensity of use and satisfaction. This implies that when cost system design (i.e., its level of complexity) and its purposes of use are better aligned, the cost system is more effective. |
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