Implementation of activity-based costing in manufacturing

Article Abstract:

A study investigated implementation problems associated with the deployment of activity-based costing in manufacturing using a number of case studies involving Finnish companies. The implementation of activity-based costing would result in the categorization of value-added and non-value-added activities and to eventually do away with non-value-added activities. The type of activity-based costing system required will depend on the percentage of overhead costs and the extent of diversity experienced within the company.

Cost Accounting, Costs, Industrial, Industrial costs

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Just-in-time purchasing: an investigation for research and applications

Article Abstract:

A study was conducted to analyze research and applications of just-in-time purchasing and develop a model for enhancing the effectiveness of purchasing function. The importance of integrating the design elements of the purchasing and production systems to support the flow of materials in a just-in-time systems was examined. Results indicated that concurrent engineering principles can be utilized in the integration of purchasing function with other functional areas.

Purchasing Management, Production Mgmt NEC, Research, Purchasing, Management, Usage, Production management, Production (Economics), Concurrent engineering

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On the applicability of activity based costing as a planning instrument

Article Abstract:

The activity based costing (ABC) method of cost accounting is not effective when used as a planning tool. Data derived through this method have to be processed extensively in order to provide an accurate estimation of the production coefficient. Likewise, its application to tactical optimization problems within operations and production management lag behind other dynamic capacity adjustment models.

Accounting Methods, Economic aspects, Accounting, Overhead costs

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