Standard activity measurement plan
College
Ramon V. Del Rosario College of Business
Department/Unit
Accountancy
Document Type
Conference Proceeding
Source Title
IEEM2010 - IEEE International Conference on Industrial Engineering and Engineering Management
First Page
2470
Last Page
2474
Publication Date
12-1-2010
Abstract
This paper deals with a framework that combines the complementary features of Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC). The framework or Standard Activity Measurement Plan is anchored on computing unit cost given the required minimum resources for a particular activity. The activity unit cost is standard and fixed for a certain period until such time significant variables change significantly. The standard unit time per activity is also used to establish the percentage of time spent. In this manner, ABC data collection is minimized if not eliminated totally. ©2010 IEEE.
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Digitial Object Identifier (DOI)
10.1109/IEEM.2010.5674352
Recommended Citation
Manalo, R. G., & Manalo, M. V. (2010). Standard activity measurement plan. IEEM2010 - IEEE International Conference on Industrial Engineering and Engineering Management, 2470-2474. https://doi.org/10.1109/IEEM.2010.5674352
Disciplines
Accounting
Keywords
Activity-based costing
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