Implementation of activity-based costing in manufacturing

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1、hbmathaljoumdofproductioneconomicsELSEVIERInt.J.ProductionEconomics5657(1998)231-242Implementationofactivity-basedcostinginmanufacturingA.Gunasekaran*,M.SarhadiDepartmentofManufacturingandEngineeringSystems,BruneiUniversity,Uxbridge,MiddlesexUB83PH,UKReceived15April1996;accepted25September1997Abs

2、tractThispaperdiscussestheimplementationissuesofactivity-basedcosting(ABC)inmanufacturing.ABChasbecomeanimportantaspectofmanufacturing/serviceorganizationsstrivingforamajorshareintheinternationalmarkets.NewproductivityandqualityimprovementstrategiesfacilitateanincreaseintheawarenessofABCinpresent

3、daymanufacturingorganizationsandanappropriateframeworkforthemanagementofproductivityandquality.Firstly,anoverviewofsomeliteratureonABCandtheroleofABCinadvancedmanufacturingsystemsarepresentedinthispaper.ThentheexperiencesofsomeFinnishcompaniesinimplementingABCarediscussed.Finally,aframeworkforthe

4、implementationofABCinmanufacturingispresented.01998ElsevierScienceB.V.Allrightsreserved.Keywords:Activity-basedcosting;Implementation1.Introductionreportedproductcostsand,inturn,productpricingcouldbereducedbyusingactivity-basedcostingNowadaysmanagersarefacingglobalcompeti-(ABC).tionandincreasedpr

5、oductivityinnewmanufactur-Intraditionalcostaccountingmethods,mostingenvironments.Companiesattempttobecomecompanieshaveproducedanarrowrangeofprod-customerfocusedandconcentrateonqualityprod-ucts.Applyingthesamemethodsforawiderangeuctsatcompetitiveprices.Underthesecircumstan-ofproductswillleadtoadis

6、tortedcostinforma-ces,manyfirmsareinterestedindeterminingtion.Accuratecostinformation,suchasthepro-variouscostsmoreaccuratelywiththeobjectivetoductioncostsandvalue-addedactivitiesareveryintegratemanufacturingandmarketingstrategies.importantsincetheyareusedasadecisionbaseforVariouscostingsystemsar

7、eusedtoprovideanmanagementandcontrolpurposes,fromproduc-increasedaccuracyaboutproductcosts,product-tiontomarketing.ABCaimsnotonlytoallocatemix,pricingandotherinvestmentdecision-mak-overheadcostsaccurately,butalsoidenti