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題 名 | The Application of Activity-Based Costing in British Manufacturing Industry |
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作 者 | Brierley, John A.; | 書刊名 | Academy of Taiwan Business Management Review |
卷 期 | 5:2 2009.08[民98.08] |
頁 次 | 頁121-130 |
分類號 | 487 |
關鍵詞 | |
語 文 | 英文(English) |
英文摘要 | Activity-based costing (ABC) has been advocated as being the most appropriate method of assigning overhead costs to product costs. This paper uses the results of a questionnaire survey and interviews with management accountants from operating units in British manufacturing industry to consider a number of research questions. The questionnaire considers how many operating units use ABC, how many activity cost pools and cost drivers are used to assign overhead costs to product costs, which types of hierarchy of costs are used in ABC systems, whether or not non-manufacturing overhead costs are included in ABC product costs, whether operating units distinguish between resource spending and resource usage, and whether operating units use the weak form or strong form of ABC. The interviews consider why operating units use or do not use ABC and, for those using ABC, how the ABC system operates. |
本系統中英文摘要資訊取自各篇刊載內容。