A feasibility study of the implementation of activity-based costing system

Pao Yue-kong Library Electronic Theses Database

A feasibility study of the implementation of activity-based costing system


Author: Lo, Cheuk-kwong Raymond
Title: A feasibility study of the implementation of activity-based costing system
Degree: M.B.A.
Year: 1997
Subject: Activity-based costing
Managerial accounting -- Case studies
Hong Kong Polytechnic University -- Dissertations
Department: Dept. of Management
Pages: vi, 89, iii, vi leaves : ill. (some col.) ; 31 cm
Language: English
InnoPac Record: http://library.polyu.edu.hk/record=b1256973
URI: http://theses.lib.polyu.edu.hk/handle/200/1980
Abstract: In 1988, Professor Robin Cooper and Robert Kaplan of Harvard University have developed a more refined approach for allocating overheads to products and computing product costs. They called this approach as activity-based costing (ABC). ABC emphasizes the needs to obtain a better understanding of the behavior of overhead costs, and ascertains what causes overheads and how they relate to products. Thus ABC information can provide better product costing. The first part of the report describes the theoretical framework of ABC system and provides a comparison between ABC and the traditional costing system. Overseas experience are then presented. The second part of the report focuses on the implementation of ABC in a manufacturing company. The problems and solutions associated with the implementation are discussed. Finally, the overall implementation procedures of the company are recommended.

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