The implementation of an Activity-Based Costing (ABC) system in a manufacturing company
نویسندگان
چکیده
منابع مشابه
An Analysis of Activity-Based Costing in a Manufacturing System
Activity-Based Costing (ABC) represents an alternative paradigm to traditional cost accounting system and it often provides more accurate cost information for decision making such as product pricing, product mix, and make-orbuy decisions. ABC models the causal relationships between products and the resources used in their production and traces the cost of products according to the activities th...
متن کاملThe design and implementation of activity-based costing A case study of a Taiwanese textile company
Purpose – This paper describes the design and implementation of an activity-based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach – An in-depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and archives, direct observation, interviews, and statistical analyses was conducted. Findings – First, the compa...
متن کاملInformation Needs Assessment of Managers to the Activity-Based Costing (ABC) Systems across Iranian Industries
Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies more dependent on information. But increasing and accumulation of information may reduce the quality of managerial decisions as well as waste the time. This involves assessment ...
متن کاملAnalysis and estimation of the cost of educating students with Activity Based Costing approach (ABC)
One of the main goals of a medical education transition program is to estimate the cost of educating a student. The aim of this study was to estimate the final cost of student’s education in the Tabriz School of Management and Medical Informatics. The present study used the Activity Based Costing method (ABC) to calculate the cost of student education in the academic year 2015-16. After identif...
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ژورنال
عنوان ژورنال: Procedia Manufacturing
سال: 2017
ISSN: 2351-9789
DOI: 10.1016/j.promfg.2017.09.162