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Title: Activity-based costing (ABC) : the testing & implementation of a contingency model
Authors: Lim, Bee Keow
Sim, Hock Hua
Tan, Yee Peng
Keywords: DRNTU::Business::Accounting
Issue Date: 1995
Abstract: With the increased use of automation in industries (especially manufacturing), overheads have formed a significant portion of total costs. Traditional cost drivers such as direct labour hours that were used to allocate overheads were no longer accurate and reliable. Cooper and Kaplan (1980) suggested the use of activities related to the production of the product as cost drivers. They propagated the virtues of the activity-based costing (ABC) system.
Rights: Nanyang Technological University
Fulltext Permission: restricted
Fulltext Availability: With Fulltext
Appears in Collections:NBS Student Reports (FYP/IA/PA/PI)

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