𝔖 Bobbio Scriptorium
✦   LIBER   ✦

Design of activity-based costing in a small company: A case study

✍ Scribed by A. Gunasekaran; D. Singh

Publisher
Elsevier Science
Year
1999
Tongue
English
Weight
319 KB
Volume
37
Category
Article
ISSN
0360-8352

No coin nor oath required. For personal study only.

✦ Synopsis

Activity-Based Costing (ABC) has been successful in large scale industries for improving the operational performance by providing appropriate and accurate information on the consumption of resources. However, ABC has not received a significant attention from small companies inspite of the fact that it has an important role to play in improving the performance of them. Realizing the application of ABC in small companies, an attempt has been made in this paper to study the application of ABC in a small company, viz. G.E. Mustill (GEM) Company Ltd that produces machines for photo framing industry. The project aims to develop an ABC system that will produce more accurate cost information of a 'Four Head Foiler', and provide information to a make or buy decision about different parts of the machine and to Activity-Based Management (ABM).

πŸ“œ SIMILAR VOLUMES

Activity based costing in small and medi
Activity based costing in small and medium enterprises
✍ A. Gunasekaran; H.B. Marri; R.J. Grieve πŸ“‚ Article πŸ“… 1999 πŸ› Elsevier Science 🌐 English βš– 307 KB

The role of Small and Medium Enterprises (SMEs) in a national economy has been emphasized all over the world considering their contribution to the total manufacturing output and employment opportunities. Also, SMEs are flexible and innovative taking into account the size and business structure. Henc

Time-driven activity-based costing: An i
Time-driven activity-based costing: An implementation in a manufacturing company
✍ Figen Γ–ker; HΓΌmeyra AdigΓΌzel πŸ“‚ Article πŸ“… 2010 πŸ› John Wiley and Sons 🌐 English βš– 191 KB

## Abstract This article demonstrates the implementation of time‐driven activity‐based costing (TDABC) in a manufacturing company, showing how it can provide far more relevant information about product profitability and capacity utilization than standard costing. Β© 2010 Wiley Periodicals, Inc.

Design and implementation of an activity
Design and implementation of an activity-based costing system in a pharmaceutical drug discovery environment
✍ Bernard Coulie; Nadine De Decker; Vic Maes; Filip Roodhooft πŸ“‚ Article πŸ“… 2006 πŸ› John Wiley and Sons 🌐 English βš– 155 KB πŸ‘ 1 views

## Abstract Research and Development investments in the pharmaceutical industry are continuously increasing, resulting in mounting pressure to improve efficiency in terms of output versus cost. Overall, traditional cost accounting methods do not improve effectiveness of pharmaceutical development a

Labeling design documents based on opera
Labeling design documents based on operators’ consensusβ€”A case study of robotic design
✍ Sun Jie; Lu Wen Feng; Loh Han Tong πŸ“‚ Article πŸ“… 2010 πŸ› Elsevier Science 🌐 English βš– 374 KB

When initiating a new design, designers usually begin with a database to look for historical design solution, past experience and available techniques through design documents. This database is a collection of labeled design documents under predefined categories, and covers the concerned aspects fro

Cost of corrosion in fertilizer industry
Cost of corrosion in fertilizer industry – A case study
✍ R. Bhaskaran; N. Palaniswamy; N. S. Rengaswamy; M. Jayachandran πŸ“‚ Article πŸ“… 2004 πŸ› John Wiley and Sons 🌐 German βš– 84 KB

## Abstract A detailed cost of corrosion survey has been undertaken in one of the oldest fertilizer factories in India producing ammonium sulphate and ammonium phosphate. The total direct cost of corrosion has been worked out as US $ 129,739. Due to use of corrosion resistant materials such as SS31