The costing and data mining of logistics costs will become increasingly important to all firms seeking competitive advantages. Activity Based Costing (ABC) is considered as the optimized and most promising method of costing and controlling logistics cost now, and logistics cost data mining based on ABC is playing a very important role in business management. The paper firstly analyses the princ...

This paper reports on a case study that describes the implementation of activity-based costing (ABC) for a Taiwan communication company. Through an in-depth field investigation over a communicationequipment factory, the ABC was invoked to analyze the cost generated by the actual production processes in the present study. The company’s existing cost system adopts a rough estimate based to alloca...

Activity-Based Costing (ABC) has been popular since the 1980s because it prevents cost distortions and provides a process view which traditional cost accounting cannot provide. Activity-Based Costing is based on a “flow view” in production theory in that ABC adopts two-staged costing, i.e., resources are assigned to activities and activities are assigned to cost objects. Lean construction comes...

This paper explores the application of Activity-Based Costing and Activity-Based Management in ecommerce. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the implementation and effects of an Activity-Based Costing analysis. The analysis is performed by using matrixes in order to trace overhead. The Activity-Based Costing analysis is then used to demonstrate...

In recent years, the application of Activity-Based Costing in Port industry has been deeply researched in theory and practice, but researchers only concentrate on the bulk and general cargo’s ABC in loading and unloading operations and there is little about the liquids and chemicals’. Based on the liquids and chemicals’ handling process and the particularity of their cost accounting, the paper ...

Abstract — In cost management, the products cost is a valuable and necessary information. Nevertheless, distributing indirect costs and expenses to products may involve several uncertainties, what can lead to imprecise results and decision mistakes. The aim of this paper is to construct a method that would reduce the uncertainties found in current costing processes, by modelling and providing t...

Penelitian ini bertujuan untuk mengetahui perhitungan harga pokok produksi yang ada di UMKM Wisna Fresh Ponorogo pada periode 2021 bulan Februari sampai dengan April. Metode digunakan penelitian adalah metode full costing dan activity based dikembangkan dari seluruh data biaya dikeluarkan memproduksi produk UMKM, khusunya dilakukan oleh peneliti yaitu nugget ayam, tahu tuna, siomay ayam. Hasil ...

In the classroom, activity-based costing (ABC) looks like a great way to manage a company's limited resources. But executives who have tried to implement ABC in their organizations on any significant scale have often abandoned the attempt in the face of rising costs and employee irritation. They should try again, because a new approach sidesteps the difficulties associated with large-scale ABC ...