Title :
How much does it cost to make it? Product costing in a Chinese small manufacturing company
Author :
Tu, Nan ; Zhang, Danju
Author_Institution :
Res. Center for Modern Logistics, Tsinghua Univ., Shenzhen, China
Abstract :
This paper describes a product costing project in a small Chinese electronic manufacturing company. We first compare product costing methods such as traditional vs. activity based costing. We then show the actual project steps and discuss the rationales behind our cost allocation decisions.
Keywords :
activity based costing; electronic products; electronics industry; Chinese electronic manufacturing company; activity based costing; cost allocation; product costing method; Companies; Costing; Manufacturing; Production systems; Regression analysis; Resource management; activity based costing; cost allocation; dynamic production system; overhead costs; product costing;
Conference_Titel :
Supply Chain Management and Information Systems (SCMIS), 2010 8th International Conference on
Conference_Location :
Hong Kong
Print_ISBN :
978-962-367-696-0
