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...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Universiti Malaysia Pahang
2017
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Subjects: | |
Online Access: | http://eprints.utm.my/76330/1/KRJamaludin_CharacterisationofActivityBasedCosting.pdf |