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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. | Activity-based costing in smart and connected products production enterprises Accounting 6 2020 33 50 Contents lists available at GrowingScience Accounting homepage www.GrowingScience.com ac ac.html Activity-based costing in smart and connected products production enterprises Marisa Sáncheza María de la Paz Morala and Gustavo Ramoscellib aDpto. de Ciencias de la Administración Universidad Nacional del Sur Argentina b Dpto. de Ingeniería Eléctrica y de Computadoras Universidad Nacional del Sur Argentina CHRONICLE ABSTRACT Article history The purpose of this paper is to investigate the adoption of an Activity-Based Costing ABC Received May 17 2019 system to provide relevant cost information for enterprises in the business of building and selling Received in revised format June Internet of Things IoT based products. The research is constructed over the relevant themes 2 2019 identified in previous research about ABC. An important issue that emerges from the analysis is Accepted June 2 2019 Available online that cost is a function of the volume of production and this notion of production does not June 4 2019 represent the source of value generation discussed in this work. A functioning of a smart and Keywords connected product requires a cloud-based system for operating and monitoring it throughout its Internet of Things life. The implication of collecting and processing data is that costs essentially changes depending Smart and connected products on the volume of data stored and the complexity of intended analytics that would require more Activity-based Costing qualified analysts. The estimation of costs related to data analytics and products monitoring Business Model Patterns serve as a reference to forecast future expending during the lifetime of products. This research is Sensor as a Service pattern the first to provide a theoretical discussion on ABC assumptions in the context of IoT business Digitally Charged Products pattern models. 2020 by the authors .