Activity-based costing (ABC) : the testing & implementation of a contingency model
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...
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sg-ntu-dr.10356-593552023-05-19T06:16:17Z Activity-based costing (ABC) : the testing & implementation of a contingency model Lim, Bee Keow Sim, Hock Hua Tan, Yee Peng Choo Teck Min Nanyang Business School DRNTU::Business::Accounting 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) suggested the use of activities related to the production of the product as cost drivers. They propagated the virtues of the activity-based costing (ABC) system. ACCOUNTANCY 2014-05-02T02:20:38Z 2014-05-02T02:20:38Z 1995 1995 Final Year Project (FYP) http://hdl.handle.net/10356/59355 en Nanyang Technological University 109 p. application/pdf |
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Nanyang Technological University |
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NTU Library |
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Asia |
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Singapore Singapore |
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English |
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DRNTU::Business::Accounting |
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DRNTU::Business::Accounting Lim, Bee Keow Sim, Hock Hua Tan, Yee Peng Activity-based costing (ABC) : the testing & implementation of a contingency model |
| description |
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) suggested the use of activities related to the production of the product as cost drivers. They propagated the virtues of the activity-based costing (ABC) system. |
| author2 |
Choo Teck Min |
| author_facet |
Choo Teck Min Lim, Bee Keow Sim, Hock Hua Tan, Yee Peng |
| format |
Final Year Project |
| author |
Lim, Bee Keow Sim, Hock Hua Tan, Yee Peng |
| author_sort |
Lim, Bee Keow |
| title |
Activity-based costing (ABC) : the testing & implementation of a contingency model |
| title_short |
Activity-based costing (ABC) : the testing & implementation of a contingency model |
| title_full |
Activity-based costing (ABC) : the testing & implementation of a contingency model |
| title_fullStr |
Activity-based costing (ABC) : the testing & implementation of a contingency model |
| title_full_unstemmed |
Activity-based costing (ABC) : the testing & implementation of a contingency model |
| title_sort |
activity-based costing (abc) : the testing & implementation of a contingency model |
| publishDate |
2014 |
| url |
http://hdl.handle.net/10356/59355 |
| _version_ |
1770566470465486848 |