0
3.2 Detail Methodology 21
3.2.1 Read literatures 21
3.2.2 Investigate 22
3.2.3 Statistical Methods 23
3.3VALIDITY 23
3.4 Reliability 23
3.5 Limitations 24
4. CASE STUDY 24
4.1. INTRODUCTION 24
4.2. THE STATUS OF THE COST CALCULATION 25
4.3. DESIGN OF THE ACTIVITY-BASED COST 26
4.3.1. Definition of the activity 26
4.3.2. The allocation of resource costs to the operations center 28
4.3.3. Calculation of the cost driver rate, product cost and unit cost 29
4.4. THE COMPARISON OF COSTS DIFFERENCES BETWEEN TRADITIONAL METHOD AND ACTIVITY-BASED COSTING 33
4.5. SUMMARY 35
5. DISCUSSION 36
5.1.THE PROBLEMS OF ACTIVITY-BASED COSTING IN THE APPLICATION 36
5.2. THE ELEMENTS NEEDED FOR SUCCESSFUL APPLICATION OF ABC METHOD 38
6. CONCLUSION 39
Reference 40
APPENDIX 46
Reference
AmrikS,Sohal (1998)..Activity Based Costing in Manufaeturing:two case studies on implementation. Integrated Manufacturing System,1998,9(3)137-147
Baxendale and Dornbusch,2000. "Activity-based costing for a hospice", Strategic Finance, Vol. 81 No.9, pp.64-70.
Cobb, I., Innes, J. and Mitchell, F. (1992), Activity Based Costing Problems in Practice, Chartered Institute of Management Accountants, London.
Cokins, G. (1997), If activity based costing is the answer, what is the question?, IEE Solutions, Vol. 29 No. 8, pp. 39-42.
https://www.emeraldinsight.com/Insight/viewContentItem.do?contentId=1254317&contentType=Review
Cooper, R. (1990), Cost classification in unit based and activity-based manufacturing cost systems. Journal of Cost Management, Vol.
www.51lunwen.org 4 No. 3, pp. 2-14.
Cooper, R. (1988), “The rise of activity based costing part one; what is an activity based cost system”, Journal of Cost Management. Summer, pp. 45-54.
Cooper, R. (1990a), “ABC: A need, not an option”, Accountancy (UK), September, pp. 86-88.
Cooper, R. (1990b), “Five steps to ABC system design”, Accountancy (UK), November, pp. 79-81. Cooper, R. (1991a), “A structured approach to implementing ABC”, Accountancy (UK), June, pp. 78-80.
Cooper, R. (1991b), “ABC: the right approach for you?”, Accountancy (UK), January, pp. 70-72. Cooper, R. and Kaplan, R.S. (1990), “Measure costs right: make the right decision”, CPA Journal, February, pp. 38-45.
https://sbs-xnet.sbs.ox.ac.uk/int_pdfs/HT04/MBA/FM/CooperMeasure.pdf
Cooper, R. and Kaplan, R.S. (1991) Profit priorities from the activity-based costing Harvard Business Review. May-June, pp. 130-7.
https://www.business.aau.dk/~hojen/index-filer/4scm/ProfitPrioritiesFromABC.pdf
Cooper and Kaplan,1992.” Compiled with the "cost management ".1992.
David, E.K. and Robert, J.L. (1995), Departmental activity-based management, Management Accounting, January, pp. 27-30.
Evans, H. and Ashworth, G. (1995), Activity based management moving beyond adolescence, Management Accounting, December, pp. 26-30.
https://www.emeraldinsight.com/Insight/viewContentItem.do?contentId=1198398&contentType=Review
George J Stoubtus(1971),Activity Costing and Input-Output Accounting.1971.
Green, A.H. and Flentov P. (1991), Maximizing the benefit of activity-based costing, Journal of Cost Management, pp. J51-J59.
Horngren(1987), "Cost accounting and cost management issues."1987.
Hundal, M.S. (1997), Product costing: a comparison of conventional and activity-based costing methods, Journal of Engineering Design, Vol. 8, No. 1
本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。