| 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: | Department of Management |
| Pages: | vi, 89, iii, vi leaves : ill. (some col.) ; 31 cm |
| Language: | English |
| 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. |
| Rights: | All rights reserved |
| Access: | restricted access |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| b12569732.pdf | For All Users (off-campus access for PolyU Staff & Students only) | 4.11 MB | Adobe PDF | View/Open |
Copyright Undertaking
As a bona fide Library user, I declare that:
- I will abide by the rules and legal ordinances governing copyright regarding the use of the Database.
- I will use the Database for the purpose of my research or private study only and not for circulation or further reproduction or any other purpose.
- I agree to indemnify and hold the University harmless from and against any loss, damage, cost, liability or expenses arising from copyright infringement or unauthorized usage.
By downloading any item(s) listed above, you acknowledge that you have read and understood the copyright undertaking as stated above, and agree to be bound by all of its terms.
Please use this identifier to cite or link to this item:
https://theses.lib.polyu.edu.hk/handle/200/1980