Standard activity measurement plan
This paper deals with a framework that combines the complementary features of Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC). The framework or Standard Activity Measurement Plan is anchored on computing unit cost given the required minimum resources for a particular acti...
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2010
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oai:animorepository.dlsu.edu.ph:faculty_research-23662021-06-23T05:50:01Z Standard activity measurement plan Manalo, R. G. Manalo, M. D. Valenzuela This paper deals with a framework that combines the complementary features of Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC). The framework or Standard Activity Measurement Plan is anchored on computing unit cost given the required minimum resources for a particular activity. The activity unit cost is standard and fixed for a certain period until such time significant variables change significantly. The standard unit time per activity is also used to establish the percentage of time spent. In this manner, ABC data collection is minimized if not eliminated totally. ©2010 IEEE. 2010-12-01T08:00:00Z text text/html https://animorepository.dlsu.edu.ph/faculty_research/1367 https://animorepository.dlsu.edu.ph/context/faculty_research/article/2366/type/native/viewcontent Faculty Research Work Animo Repository Activity-based costing Accounting |
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De La Salle University |
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De La Salle University Library |
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Asia |
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Philippines Philippines |
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De La Salle University Library |
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DLSU Institutional Repository |
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Activity-based costing Accounting |
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Activity-based costing Accounting Manalo, R. G. Manalo, M. D. Valenzuela Standard activity measurement plan |
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This paper deals with a framework that combines the complementary features of Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC). The framework or Standard Activity Measurement Plan is anchored on computing unit cost given the required minimum resources for a particular activity. The activity unit cost is standard and fixed for a certain period until such time significant variables change significantly. The standard unit time per activity is also used to establish the percentage of time spent. In this manner, ABC data collection is minimized if not eliminated totally. ©2010 IEEE. |
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text |
| author |
Manalo, R. G. Manalo, M. D. Valenzuela |
| author_facet |
Manalo, R. G. Manalo, M. D. Valenzuela |
| author_sort |
Manalo, R. G. |
| title |
Standard activity measurement plan |
| title_short |
Standard activity measurement plan |
| title_full |
Standard activity measurement plan |
| title_fullStr |
Standard activity measurement plan |
| title_full_unstemmed |
Standard activity measurement plan |
| title_sort |
standard activity measurement plan |
| publisher |
Animo Repository |
| publishDate |
2010 |
| url |
https://animorepository.dlsu.edu.ph/faculty_research/1367 https://animorepository.dlsu.edu.ph/context/faculty_research/article/2366/type/native/viewcontent |
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