Traditional and Activity Based Aggregate Job Costing Model
نویسندگان
چکیده
منابع مشابه
Why Activity Based Costing (ABC) is still tagging behind the traditional costing in Malaysia?
This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be considered as an alternative model to Traditional Cost-based accounting systems. In this study the result...
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ژورنال
عنوان ژورنال: Procedia CIRP
سال: 2020
ISSN: 2212-8271
DOI: 10.1016/j.procir.2020.04.148