| Perspectives |
Practices identified |
| 1st perspective: External stakeholders |
| Feature: trends towards extending the scope of cost analysis to external stakeholders |
ABC & customer-driven cost accountingABC & supplier-driven cost accountingABC & environmental cost accountingInterorganizational cost management |
| Extension to customers, suppliers, partners, environment and other stakeholders |
| 2nd perspective: Temporality |
| Feature: costing methods focused on future costs to facilitate forward-looking & life cycle analyze |
ABC & strategic planning, long-term programmingActivity-based budgeting, Activity-based planningBeyond budgetingABC & life-cycle costingABC & project cost accountingABC & target-costing |
| 3rd perspective: Costing refinements |
| Feature: cost accounting with analytical refinements |
ABC & resource consumption accountingABC & feature costingmultivariate drivers, costs modularizationmathematical programming |
| Refinement of the resource allocation stage |
| Diversification of cost drivers |
| Mathematical approaches |
| 4th perspective: Costing simplifications |
| Feature: Cost accounting with simplifications |
Simplified ABCTime-driven ABCABC & other equivalence methodsABC & process costingABC & lean accounting |
| Depending on the context and type of company |
| Simplification of the resource allocation stage |
| Reduction of activities & number of costs drivers |
| Cost accounting methods focused on processes |
