Production Management for Manufacturing Based on Activity-Based Costing

Abstract:

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In order to solve the current problems of cost management in manufacturing industry by using traditional management accounting systems, two-stage approach analytical method of activity-based costing is presented. The proposed method allocates indirect costs to products based on cost drivers of various levels. There are many advantages of the proposed method, it can make the production processes more transparent, help to identify production efficiencies, encourages managers to introduce corrective actions, allow the evaluation of corrective actions to be undertaken, reduce costs, and enhance competitiveness of enterprises. A case is analyzed, it is seem that the peoposed method is of efficiency and feasibility.

Info:

Periodical:

Edited by:

Jiuba Wen, Fuxiao Chen, Ye Han and Huixuan Zhang

Pages:

432-435

DOI:

10.4028/www.scientific.net/AMM.120.432

Citation:

Y. H. Liu and S. L. Gong, "Production Management for Manufacturing Based on Activity-Based Costing", Applied Mechanics and Materials, Vol. 120, pp. 432-435, 2012

Online since:

October 2011

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Price:

$35.00

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