Activity-based costing (ABC) : the testing & implementation of a contingency model
With the increased use of automation in industries (especially manufacturing), overheads have formed a significant portion of total costs. Traditional cost drivers such as direct labour hours that were used to allocate overheads were no longer accurate and reliable. Cooper and Kaplan (1980) suggeste...
| Main Authors: | , , |
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| Other Authors: | |
| Format: | Final Year Project (FYP) |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10356/59355 |