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All Journal JABM JOURNAL of ACCOUNTING - BUSINESS & MANAGEMENT
A. Seetharaman
S P Jain School of Global Management, Dubai - Mumbai - Singapore - Sydney
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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The Impact of Hidden Costs on Production and Operations Uma Bhushan; Rajashree Gujarathi; Arindam Banerjee; Himanshu Sharma; A. Seetharaman
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (278.289 KB)

Abstract

The paper is a conceptual research in hidden costs which are increasing important in the everchanging technology world. The worldwide manufacturing environment has evolved rapidly from only producing a narrow range of products to a wide range of customized products. While the world’s attention is focused on the fight to increase productivity and develop new technologies to maintain manufacturing competitiveness, the change in this nature has called for a serious review of the existing cost management strategy and lead to intense focus on the less visible but every bit as critical to the cost incurred by the hidden factory of offline transactions. This paper identifies various elements and contributing factors of common hidden costs in production and associates the impact to the total product cost. Hidden costs cannot be eliminated completely but can be reduced. Hidden costs transform from one area to another and sometime they are essential parts of the manufacturing costs. This paper also discusses a case study on offshore outsourcing by using transactional cost analysis to reveal the additional hidden costs associated with the transaction where traditionally, people like to associate cost to physical units or activities, but not on the exchange of transaction. As the demand in hidden cost analysis increases, managers are aware that the existing cost system and direct allocation method is not capable to provide accurate cost information to help the cost reduction effort. Hence, classification of hidden costs and ability to transform them into visible cost becomes critical.
Factors Influencing Purchase of Smart Appliances in Smart Homes K. Maddulety; Suneel Sharma; K. Prasanna Venkatesh; A. Seetharaman
Journal of Accounting, Business and Management (JABM) Vol 24 No 1 (2017): April
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (610 KB)

Abstract

Advances in information technology and communications with related computational power are providing a wide spectrum of systems forming the basis of smart home technologies. The appliances with the help of Internet of things (IoT) are used to support the health, safety, and independence of people in smart homes. This research examines the various factors which influence consumers purchase intention of smart appliances. A structural equation was formed using ADANCO modeling tool with the results gained from the consumer questionnaire designed to test the independent variables. Using this, hypotheses are defined and tested. Responses were received from a sample of 302 respondents geographically covering Asia Pacific, America, Australia and Europe. The research shows that all five factors have an impact on the purchase intention with interoperability having the strongest influence followed by privacy & control, technology, awareness and social factor. Therefore, the study implies that smart appliance manufacturers should focus more on the first two factors that are interoperability and privacy & control when communicating with customers which in turn would help them to decide on a purchase.
Co-Authors Arindam Banerjee Himanshu Sharma K. Maddulety K. Prasanna Venkatesh Rajashree Gujarathi Suneel Sharma Uma Bhushan