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Laurent Achille-B. (TransLucid Consulting,, Beauregard Robert (Laval University, Québec, QC, Canada), D'Amours Sophie (Laval University, Québec, QC, Canada)
Activity-Based Life-Cycle Costing Applied to an Innovative Forestry Company Product Portfolio
Economics, Management and Sustainability, 2021, vol. 6, nr 1, s. 6-26, rys., tab., bibliogr. 61 poz.
Analiza portfelowa, Rachunek kosztów działań, Cykl życia produktu
Portfolio analysis, Activity Based Costing (ABC), Product life cycle
JEL Classification: D15, D24, Q23
The financial support of the FQRNT and the FORAC research consortium.
An accounting system helps to provide information for planning and control of production. This article presents a Life Cycle Costing by using an Activity Based Costing approach of an innovative forestry company. In order to perform a cradle-to-gate assessment the study covers the forest and industrial activities of the forest product processing. The costs of each product in the portfolio are determined by the treatment activities they undergo. The inventory covers several years of activity of the company, which makes it possible to calculate the uncertainty of the average results with Monte Carlo simulation presented in the result section. Based on the results a products portfolio analysis was performed to identify the development progress phases of the mains products to support the product rollover strategy decision. (original abstract)
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