Activity-based costing (ABC) : the testing & implementation of a contingency model

• Main Authors: Lim, Bee Keow, Sim, Hock Hua, Tan, Yee Peng
• 其他作者: Choo Teck Min
• 格式: Final Year Project
• 語言: English
• 出版: 2014
• 主題: DRNTU::Business::Accounting
• 在線閱讀: http://hdl.handle.net/10356/59355
• 機構: Nanyang Technological University

With the increased use of automation in industries (especially manufacturing), overheads have formed a significant portion of total costs. Traditional cost drivers such as direct labour hours that were used to allocate overheads were no longer accurate and reliable. Cooper and Kaplan (1980) suggeste...