A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method
This research study revolves around a case study company, which manufactures electric and electronics products. The objective of this work is to compare Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDBAC). This work began by collecting data related to the production costs of...
| Main Authors: | , , , |
|---|---|
| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Springer
2019
|
| Subjects: | |
| Online Access: | http://umpir.ump.edu.my/id/eprint/26238/ http://umpir.ump.edu.my/id/eprint/26238/1/A%20Comparative%20Study%20of%20Product%20Costing%20by%20Using%20Activity-Based%20Costing1.pdf |
| _version_ | 1848822483798458368 |
|---|---|
| author | Nurul Farahin, Zamrud Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee |
| author_facet | Nurul Farahin, Zamrud Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee |
| author_sort | Nurul Farahin, Zamrud |
| building | UMP Institutional Repository |
| collection | Online Access |
| description | This research study revolves around a case study company, which manufactures electric and electronics products. The objective of this work is to compare Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDBAC). This work began by collecting data related to the production costs of a selected product. The product has been selected based on the volume of production which is high and continuous. The next phase in this study involved analyzing costs using ABC and TDABC method. These costing methods are compared on the accuracy and the unused capacity. The results showed that TDABC improves the costing accuracy and helps reducing waste by introducing time equation on the production cost structure. Finally, it is concluded that from this comparative study, TDABC would be beneficial to the company in a competitive environment and future further studies on product costing. |
| first_indexed | 2025-11-15T02:41:58Z |
| format | Conference or Workshop Item |
| id | ump-26238 |
| institution | Universiti Malaysia Pahang |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T02:41:58Z |
| publishDate | 2019 |
| publisher | Springer |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | ump-262382020-02-05T04:19:04Z http://umpir.ump.edu.my/id/eprint/26238/ A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method Nurul Farahin, Zamrud Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee TS Manufactures This research study revolves around a case study company, which manufactures electric and electronics products. The objective of this work is to compare Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDBAC). This work began by collecting data related to the production costs of a selected product. The product has been selected based on the volume of production which is high and continuous. The next phase in this study involved analyzing costs using ABC and TDABC method. These costing methods are compared on the accuracy and the unused capacity. The results showed that TDABC improves the costing accuracy and helps reducing waste by introducing time equation on the production cost structure. Finally, it is concluded that from this comparative study, TDABC would be beneficial to the company in a competitive environment and future further studies on product costing. Springer 2019 Conference or Workshop Item PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/26238/1/A%20Comparative%20Study%20of%20Product%20Costing%20by%20Using%20Activity-Based%20Costing1.pdf Nurul Farahin, Zamrud and Mohd Yazid, Abu and Nik Nurharyantie, Nik Mohd Kamil and Filzah Lina, Mohd Safeiee (2019) A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method. In: iMEC-APCOMS 2019: Proceedings of the 4th International Manufacturing Engineering Conference and The 5th Asia Pacific Conference on Manufacturing Systems , 21-22 August 2019 , Putrajaya, Malaysia. pp. 171-178.. ISBN 978-981-15-0950-6 (Published) https://doi.org/10.1007/978-981-15-0950-6_27 |
| spellingShingle | TS Manufactures Nurul Farahin, Zamrud Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method |
| title | A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method |
| title_full | A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method |
| title_fullStr | A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method |
| title_full_unstemmed | A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method |
| title_short | A Comparative Study of Product Costing by Using Activity-Based Costing (ABC) and Time-Driven Activity-Based Costing (TDABC) Method |
| title_sort | comparative study of product costing by using activity-based costing (abc) and time-driven activity-based costing (tdabc) method |
| topic | TS Manufactures |
| url | http://umpir.ump.edu.my/id/eprint/26238/ http://umpir.ump.edu.my/id/eprint/26238/ http://umpir.ump.edu.my/id/eprint/26238/1/A%20Comparative%20Study%20of%20Product%20Costing%20by%20Using%20Activity-Based%20Costing1.pdf |