Characterisation of activity based costing on remanufacturing crankshaft

• Main Authors: Abu, M. Y., Jamaludin, K. R., Zakaria, M. A.
• Format: Article
• Language: English
• Published: Universiti Malaysia Pahang 2017
• Subjects: T Technology (General)
• Online Access: http://eprints.utm.my/id/eprint/76330/1/KRJamaludin_CharacterisationofActivityBasedCosting.pdf; http://eprints.utm.my/id/eprint/76330/; https://www.scopus.com/inward/record.uri?eid=2-s2.0-85038631837&doi=10.15282%2fijame.14.2.2017.8.0337&partnerID=40&md5=94d7083e56109e76e55de6944dd56a5a

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...