Title :
Activity Based Costing Using Unified Modeling Methodology
Author :
Roudaki, Amin ; Doroodchi, Mahmoud
Author_Institution :
Multimedia Univ., Cyberjaya
Abstract :
Activity based costing (ABC) can be integrated with Unified modeling methodology (UMM) to identify the required activities and further calculate the cost. Specifying right activities for ABC is a challenge and involves a complicated process, but UMM helps discovering all activities and facilitates the specification of the critical activities.
Keywords :
activity based costing; activity based costing; activity identification; critical activities; unified modeling methodology; Business; Communication system control; Cost accounting; Costing; Finance; Financial management; Information management; Management accounting; Manufacturing industries; Profitability; ABC; Activity based costing; UMM; business process; business transactions; unified modeling methodology;
Conference_Titel :
Information Management and Engineering, 2009. ICIME '09. International Conference on
Conference_Location :
Kuala Lumpur
Print_ISBN :
978-0-7695-3595-1
DOI :
10.1109/ICIME.2009.124
