Filzah Lina, Mohd Safeiee and Abu, Mohd Yazid and Nik Nurharyantie, Nik Mohd Kamil and Nurul Farahin, Zamrud (2019) Development of a new costing structure in production environment using activity based costing. In: The 4th International Conference on Engineering Technology 2019 (ICET 2019) , 6-7 July 2019 , TATI University of College, Terengganu. pp. 1-6.. (In Press / Online First)
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Abstract
Every product should have assigns their own costing system. Traditional cost accounting (TCA) is generally used by current state of industrial area in Malaysia. There are many studies proved the weaknesses of TCA [1] and need a lot of improvements. The aim of this work is to propose a new costing system that practically capable to improve costing system in current industry practices. In this study, ABC method has been proposed to the electrics and electronics company on inductor component. There are 18 workstations involves and the data was collected based on data in 2018. As a result, an Activity-based costing (ABC) system recognized the relationship between costs, overhead activities and manufactured products, and then it can assign indirect cost to products less subjectively than traditional method.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Uncontrolled Keywords: | Activity Based Costing, Traditional cost analysis, Cost driver |
| Subjects: | T Technology > TS Manufactures |
| Faculty/Division: | Institute of Postgraduate Studies Faculty of Manufacturing and Mechatronic Engineering Technology |
| Depositing User: | Dr. Mohd Yazid Abu |
| Date Deposited: | 14 Apr 2020 04:05 |
| Last Modified: | 15 Apr 2020 13:24 |
| URI: | http://umpir.ump.edu.my/id/eprint/28228 |
| Download Statistic: | View Download Statistics |
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