Nurul Farahin, Zamrud and Mohd Yazid, Abu and Nik Nurharyantie, Nik Mohd Kamil and Filzah Lina, Mohd Safeiee (2019) A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method. In: iMEC-APCOMS 2019: Proceedings of the 4th International Manufacturing Engineering Conference and The 5th Asia Pacific Conference on Manufacturing Systems , 21-22 August 2019 , Putrajaya, Malaysia. pp. 171-178.. ISBN 978-981-15-0950-6
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Abstract
This research study revolves around a case study company, which manufactures electric and electronics products. The objective of this work is to compare Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDBAC). This work began by collecting data related to the production costs of a selected product. The product has been selected based on the volume of production which is high and continuous. The next phase in this study involved analyzing costs using ABC and TDABC method. These costing methods are compared on the accuracy and the unused capacity. The results showed that TDABC improves the costing accuracy and helps reducing waste by introducing time equation on the production cost structure. Finally, it is concluded that from this comparative study, TDABC would be beneficial to the company in a competitive environment and future further studies on product costing.
| Item Type: | Conference or Workshop Item (Lecture) |
|---|---|
| Uncontrolled Keywords: | Activity-Based Costing; Time-Driven Activity-Based Costing; Comparative study |
| Subjects: | T Technology > TS Manufactures |
| Faculty/Division: | Faculty of Manufacturing Engineering |
| Depositing User: | Dr. Mohd Yazid Abu |
| Date Deposited: | 30 Oct 2019 03:01 |
| Last Modified: | 05 Feb 2020 04:19 |
| URI: | http://umpir.ump.edu.my/id/eprint/26238 |
| Download Statistic: | View Download Statistics |
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