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Titolo:
A TECHNICAL NOTE ON USING WORK SAMPLING TO ESTIMATE THE EFFORT ON ACTIVITIES UNDER ACTIVITY-BASED COSTING
Autore:
TSAI WH;
Indirizzi:
NATL CENT UNIV,DEPT BUSINESS ADM CHUNGLI 32054 TAIWAN
Titolo Testata:
International journal of production economics
fascicolo: 1, volume: 43, anno: 1996,
pagine: 11 - 16
SICI:
0925-5273(1996)43:1<11:ATNOUW>2.0.ZU;2-3
Fonte:
ISI
Lingua:
ENG
Keywords:
ACTIVITY-BASED COSTING (ABC); WORK SAMPLING; FIRST-STAGE COST ASSIGNMENT; EFFORT (LABOR) COSTS;
Tipo documento:
Article
Natura:
Periodico
Settore Disciplinare:
Science Citation Index Expanded
Citazioni:
15
Recensione:
Indirizzi per estratti:
Citazione:
W.H. Tsai, "A TECHNICAL NOTE ON USING WORK SAMPLING TO ESTIMATE THE EFFORT ON ACTIVITIES UNDER ACTIVITY-BASED COSTING", International journal of production economics, 43(1), 1996, pp. 11-16

Abstract

Activity-based costing (ABC) assumes that activities consume resources and products consume activities. It uses the two-stage procedure to calculate the product costs: it traces the resource costs to the activities, and then traces the costs of activities to the products. In thecurrent practice for first-stage cost assignment, effort (labor) costs are traced to the activities by the estimates of effort expended on activities, and these estimates are often derived from information gathered from interviews, questionnaires, and time cards. However, it is not objective to achieve these estimates from interviews or questionnaires. It is too time-consuming to use time cards to acquire these estimates in some situations although it is the most accurate method. The purpose of this paper is to explain how to use work sampling to estimate objectively the effort spent on activities under activity-based costing. The results of work sampling study also indicate percentages of nonvalue-added activities, which provide the best opportunities for continuous improvement.

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Documento generato il 20/09/20 alle ore 04:32:12