Characterisation of activity based costing on remanufacturing crankshaft

Traditional cost accounting applied by most remanufacturing industries assumes that manufacturing overheads are driven by the volume of production. However, this would not give a good measure of the actual manufacturing cost per unit because the overheads should actually be apportioned over the numb...

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Bibliographic Details
Main Authors: Abu, M. Y., Jamaludin, K. R., Zakaria, M. A.
Format: Article
Language:English
Published: Universiti Malaysia Pahang 2017
Subjects:
Online Access:http://eprints.utm.my/76330/1/KRJamaludin_CharacterisationofActivityBasedCosting.pdf