A technical note on using work sampling to estimate the effort on activities under activity-based costing

International Journal of Production Economics

Volumn 43, Issue 1, 1996, Pages 11-16

  Tsai, Wen Hsien ^a  

^a NATIONAL CENTRAL UNIVERSITY   (Taiwan)

Author keywords

Activity based costing (ABC); Effort (labor) costs; First stage cost assignment; Work sampling

Indexed keywords

COSTS; PRODUCTION CONTROL; SAMPLING;

ACTIVITY BASED COSTING; FIRST STAGE COST ASSIGNMENT; LABOR COSTS; WORK SAMPLING;

COST ACCOUNTING;

EID: 0030145090     PISSN: 09255273     EISSN: None     Source Type: Journal    
DOI: 10.1016/0925-5273(95)00189-1     Document Type: Article

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