Estimating the cost performance metrics of the service level agreements between shared services centers and profit centers of a private electric distribution utility using the activity-based costing as a management tool

• Main Author: Manalo, Romeo Galang
• Format: text
• Language: English
• Published: Animo Repository 2009
• Subjects: Cost; Shared services (Management); Cost centers (Accounting); Service-level agreements; Activity-based costing; Electric power distribution; Business
• Online Access: https://animorepository.dlsu.edu.ph/etd_doctoral/265; https://animorepository.dlsu.edu.ph/context/etd_doctoral/article/1264/viewcontent/CDTG004613_P.pdf
• Institution: De La Salle University

This paper addresses an important issue the nature of and evidence for success in the transfer costing of internal services or shared services or products within a company. The case of activity-based costing (ABC) is used to explore how the proponent has developed a framework linking Quality, Cost a...