EconStor >
Scienpress Ltd, London >
Journal of Applied Finance & Banking >

Please use this identifier to cite or link to this item:

http://hdl.handle.net/10419/49032
  
Title:Why activity based costing (ABC) is still tagging behind the traditional costing in Malaysia? PDF Logo
Authors:Rasiah, Devinaga
Issue Date:2011
Citation:[Journal:] Journal of Applied Finance & Banking [ISSN:] 1792-6599 [Volume:] 1 [Year:] 2011 [Issue:] 1 [Pages:] 83-106
Abstract:This study compares activity-based costing (ABC) model and traditional costing method in Malaysia. Activity based costing (ABC) which was developed into the manufacturing/service sectors in Malaysia. It calculates the cost and performance of activities, resources and cost objects. It can be considered as an alternative model to Traditional Cost-based accounting systems. In this study the results indicated that most operations managers believed that their present cost systems were adequate for decision making. In certain circumstances, operations managers evaluated their cost systems as more effective than those using other cost systems. Activity-based costing systems were evaluated as somewhat more useful, but no relevant literature was found to indicate that either the external or internal environment of the firm was correlated with the choice of cost system.
Subjects:activity-based costing
cost drivers
overheads
traditional costing
JEL:D24
D61
Document Type:Article
Appears in Collections:Journal of Applied Finance & Banking

Files in This Item:
File Description SizeFormat
665966075.pdf126.62 kBAdobe PDF
No. of Downloads: Counter Stats
Download bibliographical data as: BibTeX
Share on:http://hdl.handle.net/10419/49032

Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.