Product costing using activity-based costing : a case study (1990)
Type of ContentElectronic Thesis or Dissertation
Degree NameMaster of Commerce
PublisherUniversity of Canterbury
AuthorsCattermole, Clinton Wayneshow all
As manufacturing enterprises have become less labour-paced the process of recovering overheads by allocation on the basis of direct labour costs has been challenged.
It has been claimed by proponents of Activity-based Costing (ABC) that it is possible to identify the real cost of production by careful identification of 'cost-drivers'.
This thesis examines the conceptual relations between ABC and traditional product costing models.
It analyses the ABC model to determine whether it produces results from different from allocation-based models.
The thesis reports the results of implementing activity-based costing in parallel with an existing costing system in a New Zealand manufacturing company.