publication . Other literature type . Article . 2007

A Comparative Analysis Of Activity-Based Costing And Traditional Costing

Akyol, Derya Eren; Tuncel, Gonca; G. Mirac Bayhan;
Open Access English
  • Published: 23 Mar 2007
  • Publisher: Zenodo
Activity-Based Costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.
free text keywords: Activity-based costing, cost drivers, overheads, traditional costing.
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Other literature type . 2007
Provider: Datacite
Article . 2007
Provider: ZENODO
Other literature type . 2007
Provider: Datacite
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