Activity based costing in manufacturing: Two case studies on implementation

Integrated Manufacturing Systems

Volumn 9, Issue 3, 1998, Pages 137-147

  Sohal, Amrik S ^a   Chung, Walter W C ^b  

^a MONASH UNIVERSITY   (Australia)

^b HONG KONG POLYTECHNIC UNIVERSITY   (Hong Kong)

Author keywords

[No Author keywords available]

Indexed keywords

DECISION THEORY; INDUSTRIAL MANAGEMENT; SUPERVISORY PERSONNEL;

ACTIVITY BASED COSTING (ABC);

COST ACCOUNTING;

EID: 0031630645     PISSN: 09576061     EISSN: None     Source Type: Journal    
DOI: 10.1108/09576069810210312     Document Type: Article

References (11)

1. Chenhall, R.H. and Langfield-Smith, K. (1996), "Adoption and benefits of management accounting practices: an Australian study", unpublished paper, Department of Accounting and Finance, Monash University, Clayton, VIC, Australia.
2. Cobb, I., Innes, J. and Mitchell, F. (1992), Activity Based Costing - Problems in Practice, Chartered Institute of Management Accountants, London.
3. Cooper, R. (1988), "The rise of activity based costing - part one; what is an activity based cost system", Journal of Cost Management, Summer, pp. 45-54.
4. Corrigan, J. (1996), "ABC not easy in Australia: survey", Australian Accountant, November, pp. 51-2.
5. Chung, W.W.C., Lee, W.B. and Chik, S.K.O. (1997), "Technology transfer at the Hong Kong Polytechnic University", Proceedings of the 13th Annual Hawaii International Conference on Systems Science, Vol. III, pp. 96-105.
6. Drury, C. (1990), "Product costing in the 1990s", Accountancy, May, pp. 122-6.
7. Innes, J. and Mitchell, F. (1990), Activity Based Costing: A Review with Case Studies, Chartered Institute of Management Accountants, London.
8. Innes, J. and Mitchell, F. (1991), Activity Based Costing Management: A Case Study of Development and Implementation, Chartered Institute of Management Accountants, London.
9. Innes, J. and Mitchell, F. (1991a), "ABC: a survey of CIMA members", Management Accounting, October, pp. 28-30.
10. Johnson, H.T and Kaplan, R.S. (1987), Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press.
11. Wood, C. (1996), "Manufacturers reluctant to count the real costs", Business Review Weekly, August, pp. 94-5.