It's going to cost you: A cross-sectional activity-based budgeting model for estimating administrative costs in convenience store chains.
详细信息
文摘
Convenience store chains have administrative functions---largely accounting,human resource,and compliance activities---to support the business operations. Chains across the United States and Canada,while rich in operational industry benchmark data,have no data to help evaluate the appropriateness of their administrative costs. Using a mixed-methods approach built on the theoretical foundation of activity-based budgeting,data was gathered and analyzed attempting to link chain activities to administrative processes. The data gathered covered chains owning from five to seventy stores. The results show that economies of scale and automation of paperwork handling,particularly as it pertains to inside-the-store activity,yield per-store cost savings,Increases in chain size have more potential to increase administrative costs than increases in business complexity. Specific activities are linked to per-store administrative cost providing practitioners with inferential guidance as to where administrative cost savings can be found.