Time-driven activity-based costing in a production planning environment

Morteza Bagherpour,Afshin Kamyab Nia, Mehdi Sharifian,Mohammad Mahdavi Mazdeh

PROCEEDINGS OF THE INSTITUTION OF MECHANICAL ENGINEERS PART B-JOURNAL OF ENGINEERING MANUFACTURE（2013）

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摘要

Manufacturing managers are continuously trying to decrease production costs by focusing on activities and resource costs besides the relevant cost drivers. Through a case study, we show how to implement activity-based costing and time-driven activity-based costing techniques in a production planning problem environment. The results can significantly reduce production costs and improve manufacturing profitability index.

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关键词

Production costs,cost drivers,activity-based costing,time-driven activity-based costing,production planning

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