Date of Publication

2009

Document Type

Dissertation

Degree Name

Doctor of Business Administration

Subject Categories

Business

College

Ramon V. Del Rosario College of Business

Department/Unit

Management and Organization Department

Thesis Adviser

Divina M. Edralin

Defense Panel Chair

Dante Sy

Defense Panel Member

Rhoderick Santos
Celito Macachor

Abstract/Summary

This paper addresses an important issue the nature of and evidence for success in the transfer costing of internal services or shared services or products within a company. The case of activity-based costing (ABC) is used to explore how the proponent has developed a framework linking Quality, Cost and Delivery (QCD) components of products and services. The QCD performance indices, which are the natural properties of products and services, will form part of the Service Level Agreements between the internal service providers (Shared Services Centers) and internal customers (Profit Centers) of the company. This framework optimizes the use of overhead expenses to the end products of the company. This paper also discusses the various cost components of the products and services using the full absorption costing principle. It is a revolutionary idea in the sense that all activity costs are considered variable costs and product costs came from activity costs using various cost drivers. The Principal Component Analysis (PCA), the multi-variate statistical tool, is applied using SPSS to analyze which independent variables contribute significantly to the Product Unit Price (PUP) and which should be given more emphasis in decision making process.

Abstract Format

html

Language

English

Format

Electronic

Accession Number

CDTG004613

Shelf Location

Archives, The Learning Commons, 12F Henry Sy Sr. Hall

Physical Description

v, 164 leaves ; 28cm.

Keywords

Cost; Shared services (Management); Cost centers (Accounting); Service-level agreements; Activity-based costing; Electric power distribution

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