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Keywords: Cost drivers
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Journal Articles
The design and implementation of activity‐based costing: A case study of a Taiwanese textile company
International Journal of Accounting and Information Management (2009) 17 (1): 27–52.
Published: 26 June 2009
... of field data, gathering information from files and archives, direct observation, interviews, and statistical analyses was conducted. Findings First, the company's existing cost system adopted a volume‐based cost driver to allocate overhead costs to products. While the company devised an “equivalent...
