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| Author: | Bharara, A. Lee, C.Y. |
| Title: | Implementation of an activity-based costing (ABC) system in a small manufacturing company (Kostenrechnungssystem) |
| Journal: | International Journal of Production Research
1996 : APR, VOL. 34:4, p. 1109-1130 |
| Index terms: | |
| Freeterms: | FERTIGUNGSMANAGEMENT, KLEINBETRIEBE, KOSTENZURECHNUNG |
| Language: | eng |
| Abstract: | This paper demonstrates the benefits derived by implementation of an ABC system in an small manufacturing company. It is also shown that even for a small business producing a low volume of products, there is a possibility of distortions in the true product costs should traditional costing methods be used. The methodology can be applied in a wide range of industries with similar characteristics as well as by mid sized and large companies. The only difference will be in the scope and complexity of the system. |
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