A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry
Activity-based costing (ABC) and Time-Driven Activity-based Costing (TDABC) are example of costing structures that bring benefits to an organization and it is supported by numerous published papers. However, it is acknowledged that there is no report on comparison of ABC and TDABC on product costing...
| Main Authors: | , , , , |
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| Format: | Conference or Workshop Item |
| Language: | English English |
| Published: |
2019
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| Online Access: | http://umpir.ump.edu.my/id/eprint/28227/ http://umpir.ump.edu.my/id/eprint/28227/1/4th_ICET_2019_paper_75.pdf http://umpir.ump.edu.my/id/eprint/28227/7/A%20review%20on%20the%20application%20of%20activity-based%20costing%20and%20time%20driven1.pdf |
| _version_ | 1848822999147347968 |
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| author | Nurul Farahin, Zamrud Abu, Mohd Yazid Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee Oktaviandri, Muchamad |
| author_facet | Nurul Farahin, Zamrud Abu, Mohd Yazid Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee Oktaviandri, Muchamad |
| author_sort | Nurul Farahin, Zamrud |
| building | UMP Institutional Repository |
| collection | Online Access |
| description | Activity-based costing (ABC) and Time-Driven Activity-based Costing (TDABC) are example of costing structures that bring benefits to an organization and it is supported by numerous published papers. However, it is acknowledged that there is no report on comparison of ABC and TDABC on product costing in manufacturing industry. Therefore, the purpose of this study is to examine the research gap of ABC and TDABC in manufacturing industry. There are 130 of published papers on ABC and TDABC from period 2011-2018 to be analyzed. Through the application of ABC, it improves effectiveness, helps in decision making process and provides information for critical analysis. Furthermore, TDABC overcomes the limitations of ABC and it provides an accurate costing process. It promotes direct allocation and represents accurate unused capacity. |
| first_indexed | 2025-11-15T02:50:09Z |
| format | Conference or Workshop Item |
| id | ump-28227 |
| institution | Universiti Malaysia Pahang |
| institution_category | Local University |
| language | English English |
| last_indexed | 2025-11-15T02:50:09Z |
| publishDate | 2019 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | ump-282272020-04-15T13:29:53Z http://umpir.ump.edu.my/id/eprint/28227/ A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry Nurul Farahin, Zamrud Abu, Mohd Yazid Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee Oktaviandri, Muchamad TS Manufactures Activity-based costing (ABC) and Time-Driven Activity-based Costing (TDABC) are example of costing structures that bring benefits to an organization and it is supported by numerous published papers. However, it is acknowledged that there is no report on comparison of ABC and TDABC on product costing in manufacturing industry. Therefore, the purpose of this study is to examine the research gap of ABC and TDABC in manufacturing industry. There are 130 of published papers on ABC and TDABC from period 2011-2018 to be analyzed. Through the application of ABC, it improves effectiveness, helps in decision making process and provides information for critical analysis. Furthermore, TDABC overcomes the limitations of ABC and it provides an accurate costing process. It promotes direct allocation and represents accurate unused capacity. 2019 Conference or Workshop Item PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/28227/1/4th_ICET_2019_paper_75.pdf pdf en http://umpir.ump.edu.my/id/eprint/28227/7/A%20review%20on%20the%20application%20of%20activity-based%20costing%20and%20time%20driven1.pdf Nurul Farahin, Zamrud and Abu, Mohd Yazid and Nik Nurharyantie, Nik Mohd Kamil and Filzah Lina, Mohd Safeiee and Oktaviandri, Muchamad (2019) A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry. In: 4th International Conference on Engineering Technology (ICET 2019) , 6-7 July 2019 , DITC Kemaman, Terengganu, Malaysia. pp. 1-6.. (In Press / Online First) (In Press / Online First) |
| spellingShingle | TS Manufactures Nurul Farahin, Zamrud Abu, Mohd Yazid Nik Nurharyantie, Nik Mohd Kamil Filzah Lina, Mohd Safeiee Oktaviandri, Muchamad A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry |
| title | A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry |
| title_full | A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry |
| title_fullStr | A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry |
| title_full_unstemmed | A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry |
| title_short | A review on the application of activity-based costing and time driven activity-based costing in manufacturing industry |
| title_sort | review on the application of activity-based costing and time driven activity-based costing in manufacturing industry |
| topic | TS Manufactures |
| url | http://umpir.ump.edu.my/id/eprint/28227/ http://umpir.ump.edu.my/id/eprint/28227/1/4th_ICET_2019_paper_75.pdf http://umpir.ump.edu.my/id/eprint/28227/7/A%20review%20on%20the%20application%20of%20activity-based%20costing%20and%20time%20driven1.pdf |