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

• المؤلفون الرئيسيون: Lim, Bee Keow, Sim, Hock Hua, Tan, Yee Peng
• مؤلفون آخرون: Choo Teck Min
• التنسيق: Final Year Project
• اللغة: English
• منشور في: 2014
• الموضوعات: DRNTU::Business::Accounting
• الوصول للمادة أونلاين: http://hdl.handle.net/10356/59355

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...