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

Disciplines

Accounting

Keywords

Activity-based costing

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