Design and Implement the Activity-Based Costing in Taiwan Firm

Lou, Yung-I; Wang, Hwei Cheng; Lan, Jyh-Shyan

doi:10.9790/487x-1901074146

Cited by 4 publications

(3 citation statements)

References 2 publications

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“…Initially, the adoption of ABC was slow due to the high expenditure involved in employing and sustaining the ABC system, however the ABC system has been used widely in countries such as the United States of America (USA) (Brierley, 2009), the United Kingdom (UK) (Al-Omiri & Drury, 2007), and Canada (Quinn, Elafi, & Mulgrew, 2017). This costing system has gained international recognition in not only developed countries but emerging economies such as China (Anderson & Young, 1999), Taiwan (Lou, Wang & Lan, 2017) and Malaysia (Ahmad, Teng, & Zabri, 2015;Maelah & Ibrahim, 2007) as they gain competitive advantages in the pursuit of globalizing their economies.…”

Section: Introductionmentioning

confidence: 99%

Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs

Nair¹,

Tan²

2018

IBR

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Literature has indicated that factors such as--the external environment, cost saving mechanisms, user attitude and company size--may have an effect on the implementation of activity-based costing (ABC). Furthermore, literature has revealed that there is still lack of research on the effect of these factors on the implementation of ABC among small and medium sized enterprises (SMEs) in Malaysia. As such the aim of this research is to test the relationships of these factors on the implementation of ABC among SMEs in Malaysia with the aim of contributing to existing research on the ABC system in the area of management accounting. A total of 200 respondents participated in this research. The results of the study revealed that all four factors; the external environment, cost saving mechanisms, user attitude and company size have significant relationships with the implementation of ABC among SMEs in Malaysia.

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Section: Introductionmentioning

confidence: 99%

Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs

Nair¹,

Tan²

2018

IBR

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“…High prices due to inflation will cause an increase in construction costs, the increase will have an impact on the increase in the price of the contract (Salim et al, 2021;Zulfikar et al, 2020). Cost inflation however, utilizing these conventional approaches results in this since all indirect expenses are combined into one, which affects the pricing of the company's products (Lou & Wang, 2013). ABC is a remedy for such distortion is brought about by the division of costs among several pools and the choice of overhead activities and the necessary transformational expenses (Salawu & Ayoola, 2012).…”

Section: Introductionmentioning

confidence: 99%

Implementation of the Activity Based Costing Method in Construction

Sarasanty

Asmorowati²

2023

jpensil

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This study examines the factors that influence the application of the activity-based costing (ABC) method in construction projects. This research adopts a quantitative approach by developing a case study model. The study tested the model on a sample of 24 hydromechanical and gate works, weirs, irrigation networks, river protection, dams and ponds, coastal protection, swamp infrastructure, groundwater infrastructure, and raw water infrastructure. Primary data collected from field surveys. This study found that the proportion of indirect costs, competitive pressures in price and quality, and product diversification significantly influence a company's decision to apply the ABC method. There were found to be implications for managerial practice and public policy. It is hoped that this research will be useful in meeting the planning needs that are currently being addressed.

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“…At present, the calculation of education costs still uses Conventional Systems or Traditional Costing (TC). The Traditional Costing (TC) only has the single indirect-cost pool and arbitrary allocation cost bases [5]; inadequacy to provide the needed change in business environment [6]; do not display significant distortions in overheads, which leads to overcosting of activities [4]; to assign cost directly to products, rather than to activities and allocates the indirect costs to products or services arbitrarily using one cost driver [7]; and does not give information regarding the reasons of cost created [8]. Some weaknesses that are owned by the traditional system, causing the calculation results in determining the cost to be inaccurate and financial decisions are ineffective.…”

Section: Introductionmentioning

confidence: 99%

Calculating the Unit Costs by the Learning Activity- Based Costing in Technology and Engineering Vocational School

Yayat¹,

Fattah²,

Meirawan³

2020

Proceedings of the 4th Asian Education Symposium (AES 2019)

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The aim of this study is at obtaining information about the amount of operational costs needed by a student to complete vocational education in a Vocational High School. Learning Activity-Based Costing (LABC) is a new method in calculating costs in the education sector. Calculation the education costs currently used traditional financing methods with the number of students as a driver to allocate costs. This observational descriptive study used a single case study method to determine the operational unit costs of the student in the Mechanical Engineering Expertise Program in the State Vocational High School in the fields of Technology and Engineering Expertise. The results showed that the use of LABC was able to show more detailed and comprehensive cost information. Calculation of costs using LABC results in higher operational unit costs per student compared to existing operational unit costs.

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Design and Implement the Activity-Based Costing in Taiwan Firm

Abstract: : We design and implement the activity-based costing (ABC) to the communication firm in Taiwanwhich originally adopted the existing traditional costing method (TC)

Cited by 4 publications

References 2 publications

Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs

Factors Influencing the Implementation of Activity-Based Costing: A Study on Malaysian SMEs

Implementation of the Activity Based Costing Method in Construction

Calculating the Unit Costs by the Learning Activity- Based Costing in Technology and Engineering Vocational School

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