Comparison of activity-based costing and time-driven activity-based costing for printed circuit board assembly production

Comparison of activity-based costing and time-driven activity-based costing for printed circuit board assembly production

The number of resources employed determines product costs in traditional costing analysis (TCA). TCA is flawed because manufacturing overhead may be substantially larger than the basis of allocation, therefore a little change in resource volume causes a big change in overhead. Thus, activity-based c...

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Bibliographic Details
Main Authors: Nur Syafikah, Pinueh, Mohd Yazid, Abu, Nurul Haziyani, Aris, Muhammad Arieffuddin, Mohd Jamil, Emelia Sari, .
Format: Article
Language:English
Published: JATIT 2024
Subjects:
T Technology (General)
TJ Mechanical engineering and machinery
TS Manufactures
Online Access:http://umpir.ump.edu.my/id/eprint/40747/1/publication6-PGRS230321.pdf

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