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Author: | Lee, J.Y. |
Title: | Activity-based costing at CAL Electronic Circuits |
Journal: | Management Accounting (New York)
1990 : OCT, VOL. 72:4, p. 36-38 |
Index terms: | PRODUCTION COSTS STANDARD COSTING INVENTORY CONTROL |
Language: | eng |
Abstract: | Review of use of an activity-based cost system by accountants at a manufacturing firm, and cost drivers compatible with operational measures. Manufacture of printed circuit boards. Manufacturing processes. Standard costs for inventory valuation and product costing. Three steps decided on. An ABC system. The structure of cost allocations. Four Tables illustrate the study. |
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