Cost Management (Activity-Based) - Crossref Bibliographic Metadata

This dataset provides detailed bibliographic metadata records for scholarly publications related to 'Activity-Based Costing' (ABC) and 'Activity-Based Management' (ABM), as retrieved from Crossref.org. This metadata corpus facilitates in-depth exploration of the academic discourse surrounding these cost management approaches. Contextual Overview of Activity-Based Costing/Management: 1. Definition and Context: Activity-Based Costing (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. Activity-Based Management (ABM) uses ABC information for decision-making to improve customer value and profitability. Gaining prominence in the late 1980s and 1990s, ABC/ABM emerged to address distortions caused by traditional costing systems in complex operational environments. 2. Strengths and Weaknesses: Strengths include more accurate product/service costing, better understanding of cost drivers, improved decision-making (e.g., pricing, product mix), and enhanced process efficiency insights. Weaknesses often involve high implementation costs and complexity, difficulty in identifying all relevant activities and cost drivers, potential for resistance from traditional accounting functions, and the need for ongoing maintenance to remain accurate. Its benefits are often most pronounced in organizations with diverse products/services and high overheads. 3. Relevance and Research Potential: ABC/ABM principles remain relevant for accurate cost allocation and strategic cost management, especially in service industries and complex manufacturing. It is a key topic in management accounting and operations management. Research opportunities include the integration of ABC/ABM with modern ERP systems and data analytics, its application in sustainability accounting (e.g., environmental costing), time-driven ABC, its behavioral implications on managers, and comparative studies of its adoption and success across different organizational settings. Dataset Structure and Content: The dataset consists of one or more archives. Each archive contains a series of approximately 850 monthly folders (e.g., spanning from January 1950 to January 2025), reflecting a granular month-by-month process of metadata retrieval and curation for ABC/ABM. Within each monthly folder, users will find several JSON files documenting the search and filtering process for that specific month: term_results/: A subfolder containing JSON files for results of initial broad keyword searches related to ABC/ABM. merged_results.json: Aggregated results from these individual term searches before advanced filtering. filtered_results.json: Results after applying a more specific, complex Boolean query (e.g., ("activity based costing" OR "activity based management") AND ("accounting" OR ...)) and exact phrase matching to refine relevance. The exact query used is detailed within this file. final_results.json: This is the primary file of interest for most users. It contains the curated, deduplicated (by DOI) list of unique publication metadata records deemed most relevant to 'Activity-Based Costing/Management' for that specific month. Includes fields like Title, Authors, DOI, Publication Date, Source Title, Abstract (if available from Crossref). statistics_results.json: Summary statistics of the search and filtering process for the month. This granular monthly structure allows researchers to trace the evolution of academic discourse on ABC/ABM and identify relevant publications with high temporal precision. For an overview of the general retrieval methodology, refer to the parent Dataverse description (Management Tool Bibliographic Metadata (Crossref)). Users interested in aggregated publication counts or trend analysis for ABC/ABM should consult the corresponding datasets in the Raw Extracts Dataverse and the Comparative Indices Dataverse.