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| Author: | Mangan, T. |
| Title: | Integrating an Activity-Based Cost System |
| Journal: | Journal of Cost Management
1994 : WINTER, VOL. 8:4, p. 5-13 |
| Index terms: | COST ACCOUNTING SEMICONDUCTOR INDUSTRY |
| Language: | eng |
| Abstract: | Although many articles have been written about activity-based costing (ABC), few cases of integrated, on-line system implementations have been reported. This article discusses the design and implementation of a fully integrated ABC system in the Semiconductor Sector of the Harris Corporation. The ABC system is used not only to cost products, but also for valuing inventory, handling excess capacity, and providing cost control through variance analysis. The article thus addresses one of the most debated issues about ABC implementations by showing that ABC systems can be integrated into the operations of a company as the "official" system and need not be limited to an offline analytical tool |
SCIMA