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A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry

Nurul Farahin, Zamrud and Abu, Mohd Yazid and Nik Nurharyantie, Nik Mohd Kamil and Filzah Lina, Mohd Safeiee and Oktaviandri, Muchamad (2019) A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry. In: 4th International ‎Conference on Engineering ‎Technology (ICET 2019), 6-7 July 2019 , DITC Kemaman, Terengganu, Malaysia. pp. 1-6.. (In Press)

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Abstract

Activity-based costing (ABC) and Time-Driven Activity-based Costing (TDABC) are example of costing structures that bring benefits to an organization and it is supported by numerous published papers. However, it is acknowledged that there is no report on comparison of ABC and TDABC on product costing in manufacturing industry. Therefore, the purpose of this study is to examine the research gap of ABC and TDABC in manufacturing industry. There are 130 of published papers on ABC and TDABC from period 2011-2018 to be analyzed. Through the application of ABC, it improves effectiveness, helps in decision making process and provides information for critical analysis. Furthermore, TDABC overcomes the limitations of ABC and it provides an accurate costing process. It promotes direct allocation and represents accurate unused capacity.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: Activity-based costing, time-driven activity-based costing, product costing.
Subjects: T Technology > TS Manufactures
Faculty/Division: Faculty of Manufacturing and Mechatronic Engineering Technology
Institute of Postgraduate Studies
Depositing User: Dr. Mohd Yazid Abu
Date Deposited: 15 Apr 2020 13:29
Last Modified: 15 Apr 2020 13:29
URI: http://umpir.ump.edu.my/id/eprint/28227
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