...Curtis Walker; Nesa L’abbe Wu This paper justifies the need for moving indirect production planning costing in the book manufacturing industry toward direct production planning costing. Principles of activity based costing are utilized to accomplish this feat. This paper develops a methodology...

.... Once a standard time has been estimated, CERs can be applied to compile the total product cost by adding the estimated material costs. A case study conducted in an electronics enterprise is also reported. © MCB UP Limited 1999 Product costs Cost estimating Activity‐based costing Time...

..., focuses on the process of performance measurement system design, rather than the detail of specific measures. Following a comprehensive review of the literature, proposes a research agenda. © MCB UP Limited 1995 Activity‐based costing Management Manufacturing strategy Operations management...

...Sofia Börjesson Activity‐based approaches, often referred to as activity‐based costing or activity‐based management, have recently gained attention as being useful tools for a better understanding of cost behaviour and cost control. Such approaches aim at providing accurate cost information...

...Lizhang Zhuang; George Burns Looks at how Activity‐Based Costing (ABC) may be implemented in sectors consisting of Non‐Standard Route Manufacturers (NSRM). Following a brief summary of ABC, introduces the concept of NSRM. Within the context of a selected knitwear company, identifies a three‐stage...