DocumentCode
538225
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
fYear
2010
fDate
6-9 Oct. 2010
Firstpage
1
Lastpage
9
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;
fLanguage
English
Publisher
ieee
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
Type
conf
Filename
5681693
Link To Document