Comparison of activity-based costing and time-driven activity- based costing for printed circuit board assembly in industry production
Traditional costing analysis (TCA) is a method used to assign costs to products based on the volume of resources used. The issue with TCA is that factory overhead only considered direct labor, so a small change in the volume of resources triggers a massive change in the amount of overhead applied. S...
| Main Author: | |
|---|---|
| Format: | Thesis |
| Language: | English |
| Published: |
2024
|
| Subjects: | |
| Online Access: | http://umpir.ump.edu.my/id/eprint/44558/ http://umpir.ump.edu.my/id/eprint/44558/1/Comparison%20of%20activity-based%20costing%20and%20time-driven%20activity-%20based%20costing%20for%20printed%20circuit%20board%20assembly%20in%20industry%20production.pdf |