Strategic implementation of activity-based costing at Hizone Sdn. Bhd. : a case study for applied business project / Asmawi Bujang ... [et.al].
Historically, manufacturing and cost accounting became linked because of the need to determine the amount of profit to be gained by selling, producing, and shipping a product. Early decisions made within this relationship fostered a certain standard upon which a method of determining the overhead co...
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| Main Authors: | , , , |
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| Format: | Student Project |
| Language: | English |
| Published: |
2004
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/75154/1/75154.pdf https://ir.uitm.edu.my/id/eprint/75154/ |
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| Summary: | Historically, manufacturing and cost accounting became linked because of the need to determine the amount of profit to be gained by selling, producing, and shipping a product. Early decisions made within this relationship fostered a certain standard upon which a method of determining the overhead cost of products based upon the direct labour content was built. This made sense, because, quite simply, direct labour was a large percentage of the cost that was expanded equally to the manufacturing products. This method became known as the traditional costing method. |
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