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| Content Provider | IEEE Xplore Digital Library |
|---|---|
| Author | Gardener, L.L. Grant, M.E. Rolston, L.J. |
| Copyright Year | 1994 |
| Description | Author affiliation: Sch. of Bus., Indianapolis Univ., IN, USA (Gardener, L.L.) |
| Abstract | Activity-based costing is being promoted as the most effective method available for predicting costs associated with a variety of business decisions. This paper demonstrates its effectiveness in benchmark tests of activity-based costing versus traditional direct labor based costing in product mix decisions using a simulation model. The simulation model itself is of a simple and fictitious manufacturing system, although its design incorporates characteristics that the authors have seen in real manufacturing systems. |
| Starting Page | 1050 |
| Ending Page | 1057 |
| File Size | 756089 |
| Page Count | 8 |
| File Format | |
| ISBN | 078032109X |
| DOI | 10.1109/WSC.1994.717488 |
| Language | English |
| Publisher | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
| Publisher Date | 1994-12-11 |
| Access Restriction | Subscribed |
| Rights Holder | Institute of Electrical and Electronics Engineers, Inc. (IEEE) |
| Subject Keyword | Costing Automotive materials Sheet materials Manufacturing systems Cost function Benchmark testing Production facilities Building materials Marketing and sales Virtual manufacturing |
| Content Type | Text |
| Resource Type | Article |
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