Activity-based costing application methodology for manufacturing industries

摘要: The subject matter of this paper is the detailed consequences putting in place an Activity- -Based Costing system and its structure within manufacturing industry. Moreover, it defines steps ABC application, as well analyzing input output information data re- quired for effective utilization system. close bond between cost allocation methodology and application procedures also determined work, thereby describing all features necessary implementation. The results published herein come from research projects run over a 3-year timeframe, ones focused on implementing Activity-Based resultant influence efficiency businesses. author has conducted number ABC applications industries order to gather define principles. The reveals two final outcomes. first these determines building an system, looking at essential steps necessary construct organization. The other describes methodology, which performed separate stages implementation. The major part dedicated explaining methodological implan- tation, include feasibility study review, activity object definition, assigning costs activities, defining appropriate drivers individual determining output measures calculating primary rates assig- ning costs support activities defined objects. One important issue that eventual form senior managers’ demand utilizable decision making. All requirements need be relation An effectively implemented Costing then provides accurate product costing proves useful aid managing bu- siness operations. In paper, are discussed according of