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Implementation of activity-based costing in manufacturing

'Implementation of activity-based costing in manufacturing'
hbmathal joumdof production economics ELSEVIER Int. J. Production Economics 5657 (1998) 231-242 Implementation of activity-based costing in manufacturing A. Gunasekaran*, M. Sarhadi Department of Manufacturing and Engineering Systems, Brunei University, Uxbridge, Middlesex UB8 3PH, UK Received 15 April 1996; accepted 25 September 1997 Abstract This paper discusses the implementation issues of activity-based costing (ABC) in manufacturing. ABC has become an important aspect of manufacturing/service organizations striving for a major share in the international markets. New productivity and quality improvement strategies facilitate an increase in the awareness of ABC in present day manufacturing organizations and an appropriate framework for the management of productivity and quality. Firstly, an overview of some literature on ABC and the role of ABC in advanced manufacturing systems are presented in this paper. Then the experiences of some Finnish companies in implementing ABC are discussed. Finally, a framework for the implementation of ABC in manufacturing is presented. 0 1998 Elsevier Science B.V. All rights reserved. Keywords: Activity-based costing; Implementation 1. Introduction Nowadays managers are facing global competi- tion and increased productivity in new manufactur- ing environments. Companies attempt to become customer focused and concentrate on quality prod- ucts at competitive prices. Under these circumstan- ces, many firms are interested in determining various costs more accurately with the objective to integrate manufacturing and marketing strategies. Various costing systems are used to provide an increased accuracy about product costs, product- mix, pricing and other investment decision-mak- ings. Some experiences reveal that the distortion in *Corresponding author. Tel.: + 44 1895 274 000, ext. 2634; fax: + 44 1895 812 556; e-mail: emstagu@brunel.ac.uk. reported product costs and, in turn, product pricing could be reduced by using activity-based costing (ABC). In traditional cost accounting methods, most companies have produced a narrow range of prod- ucts. Applying the same methods for a wide range of products will lead to a distorted cost informa- tion. Accurate cost information, such as the pro- duction costs and value-added activities are very important since they are used as a decision base for management and control purposes, from produc- tion to marketing. ABC aims not only to allocate overhead costs accurately, but also identifies the areas of waste. It considers that purchasing, receiv- ing, setting up and running a machine consume resources, and products consume activities. These activities trigger the consumption of resources that are recorded as costs in the accounts. This lends ABC to trace the cost of products according to the 0925-5273/98/Fsee front matter 0 1998 Elsevier Science B.V. All rights reserved. PII: so925-5273(97)00139-4 232 A. Gunasekaran, M. SarhadilInt. J. Production Economics 56-57 (1998) 231-242 ac
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