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- W279354851 abstract "Activity Based Costing, a new costing method to compute costing for a product in amore appropriate way compared to Traditional Cost Accounting in this newmanufacturing environment which is capital intensive. The significant differentbetween Activity Based Costing and Traditional Cost Accounting is overheadabsorption basis. Activity Based Costing charge out manufacturing overhead based onactivity that related to the production whereas Traditional Cost Accounting charge outmanufacturing overhead based on the production volume of the product. In thiscompetitive market where consumer demand for high quality product with low price,Hotline Furniture Manufacturers Sdn Bhd has no other choice to implement moreappropriate costing system to ensure that the factory price its product which can becompete in the market. However, at this initial stage, Activity Based Costing wereonly applied to one of the sales contract that going to be taken by the Company. Asthe Company has to decide whether to take up the sales contract, costing for theproduct under the sales contract was undergone a costing review. By implementing·Activity based Costing method, the Company might decide to take up the salescontract worth USD2.0 million as the product price has been over-priced for the past" @default.
- W279354851 created "2016-06-24" @default.
- W279354851 creator A5022976359 @default.
- W279354851 date "1999-01-01" @default.
- W279354851 modified "2023-09-27" @default.
- W279354851 title "A Case Study of Activity Based Costing for Hotline Furniture Manufacturers Sdn. Bhd" @default.
- W279354851 hasPublicationYear "1999" @default.
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