Activity‐based Costing in Non‐standard Route Manufacturing

Emerald - Tập 12 Số 3 - Trang 38-60 - 1992
LizhangZhuang1, GeorgeBurns1
1Glasgow Polytechnic, Scotland, UK

Tóm tắt

Looks at how Activity‐Based Costing (ABC) may be implemented in sectors consisting of Non‐Standard Route Manufacturers (NSRM). Following a brief summary of ABC, introduces the concept of NSRM. Within the context of a selected knitwear company, identifies a three‐stage procedure with attention focused on the first stage. product classification. A three‐division model was developed and proved more satisfactory, when tested, than a five‐division one. The finalized product classification scheme based on this model is then devised to reduce the number of product categories from 250 to nine. With the classification scheme gives an example which illustrates how ABC works compared with the previous costing approach.

Từ khóa


Tài liệu tham khảo

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Thông tin
Thông tin xuất bản

Emerald

Tập 12 Số 3

38-60

Thông tin tác giả