Park, Jaeil,Simpson, Timothy W.Toward an Activity-Based Costing System for Product Families and Product Platforms in the Early Stages of Development. International Journal of Production Research . 2008Park J, Simpson TW (2008) Toward an activity-based costing system for product families and ...
An activity-based costing system that is designed for internal decision-making will not conform to gererrally accepted accounting principles because under activity-based costing some manufacturing costs(ie.the costs of ide capacity and o benization-sus...
a按下按键 Presses down the pressed key[translate] aA Study on the Implementation of an Activity-Based Costing (ABC) System in an Australian Oil and Gas Company 执行上的一项研究基于活动花费 (ABC) 在一家澳大利亚油和气体公司的系统[translate]...
(2006). The selection of actionable cost objects for an activity-based costing system. Management Accounting Quarterly, 7(3), 9- 13.Sidney J Baxendale,P.S.Raju,Mahesh Gupta.The Selection of Actionable Cost Objects for an Activity-Based Costing System.Management Accounting Quarterly. ...
The allocation of indirect costs in an activity-based costing systemA.may require other costs to be allocated to activities before the costs of the activities can be allocated to the products.B.is simplified because more costs are identified as direct co
A case study involving a family of power tools is used to demonstrate the proposed use of the ABC system. 展开 关键词: product families platforms activity-based costing (ABC) cost modularization DOI: 10.1080/00207540600825240 被引量: 37
The goal of this work is to re-port the main results obtained with the implementation of an industrial cost model based on the ABC principles in a Portuguese coffee production company that fits with the organization’s reality and reflecting the way how it operate on a day-to-day basis, ...
aActivity based costing (ABC) is a managerial accounting system to direct costs, it estimates the cost of products and services by assigning overhead costs. This costing method assigns the cost of each activity in an organization to all products and services according to actual consumption of the...
[解析] 基于活动成本法(Activity Based Costing,ABC)是一门会计技术,可以使组织决定由该组织提供的,与每个产品和服务有联系的实际成本,而无须考虑组织结构。本章说明了ABC法的一些使用方法和使用ABC的好处。我们使用IDEFO活动建模,与ABC一起,使业务过程设计决策更有效。 为了达到业务流程改进、过程简化和改进的主要目...
Information Usefulness and Usage in Business Decision-Making: An Activity-Based Costing (ABC) Perspective.Information Usefulness and Usage in Business Decision-Making: An Activity-Based Costing (ABC) Perspective.Activity-based costing (ABC) an information system developed in the 1980s to overcome some...