Attention in this work is directed to estimate the manufacturing costs by using Activity-Based Costing (ABC) method for the castings that are produced by steel foundry. ABC is a cost accounting method that can overcome many of the limitations of Traditional Cost Accounting (TCA) methods. Cost rates for each department in the foundry are estimated by engineering procedures. Consequently, costest...

The selling price of a product can be company's strength or weakness, so an appropriate cost recording method is needed. This study aims to compare the costs unit using conventional and activity based costing (ABC) in Bagoster Business Baubau City descriptive statistical quantitative methods. types products produced are Fried Meatballs, Monster Tofu Walik, Indomie. ABC were Rp 12,025.71 11,955....

Changing economic environment, innovative production technologies and the need to obtain relevant information in decisionmaking, management determines organizations seek different approaches identify economies of scale. Economies scale are manifested as an effect cost reduction. The article proposes a comparative analysis two methods establishing costs that allow identification quantification r...

Activity-based costing (ABC) and the theory of constraints (TOC) represent alternative paradigms for evaluating the economic consequences of production-related decisions. However, their application can lead to contradictory productmix decisions. To resolve this con#ict, it is frequently suggested that the TOC is appropriate for the short run, while ABC is appropriate for the longer term. This p...

Activity-based costing (ABC) and Theory of Constraints (TOC) are popular managerial tools for evaluating product mix decisions. A challenging aspect of the product mix problem involves evaluating joint products. These products involve complex interactions among resources and products and sequential decisions concerning producing joint products and their further processing. ABC and TOC assume th...

In this paper, a new activity-based method for the concurrent assessment and tracing of costs, energy consumption and waste generation for usage in Life-Cycle Design is presented. The method is based on Activity-Based Costing (ABC). By utilizing ABC we are able to assess and trace accurately overhead and direct costs, energy and waste generation.. The inherent uncertainty is modeled in terms of...

HE objective of this study is to investigate the effectiveness of an Activity Based Costing (ABC) model in predicting aggregate budgeted cost for the utilities department in a local government. In the past few years, there has been a pressure on the city officials to reduce the costs. This is forcing cities to re-examine their current allocation of resources to various activities. We examine th...

In this paper, the development of an Activity-based Cost (ABC) model is presented for use in design for demanufacture under the presence of uncertainty. Demanufacture is defined as the process opposite to manufacturing involved in recycling materials and product components after a product has been taken back by a company. The crux in developing an ABC model is to identify the activities that wi...

The widespread environmental change has forced many organizations to change and rethink their business and competitive strategies, particularly cost management system, in order to achieve the competitive edge in the marketplace. Successful organizations are those that are able to improve quality, lower costs and efficiency of operations and eliminate products and services that incur losses. Thi...