Time-driven activity-based costing in a production planning environment-Reference-Cited by-同舟云学术

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

Published:2012-12-14 Issue:2 Volume:227 Page:333-337
ISSN:0954-4054
Container-title:Proceedings of the Institution of Mechanical Engineers, Part B: Journal of Engineering Manufacture
language:en
Short-container-title:Proceedings of the Institution of Mechanical Engineers, Part B: Journal of Engineering Manufacture

Author:

Bagherpour Morteza¹,Nia Afshin Kamyab¹,Sharifian Mehdi¹,Mazdeh Mohammad Mahdavi¹

Affiliation:

1. Department of Industrial Engineering, Iran University of Science & Technology, Tehran, Iran

Abstract

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.

Publisher

SAGE Publications

Subject

Industrial and Manufacturing Engineering,Mechanical Engineering

Link

http://journals.sagepub.com/doi/pdf/10.1177/0954405412464484

Reference10 articles.

1. Sanac Inc.: From ABC to time-driven ABC (TDABC) – An instructional case

2. A new project scheduling approach for improving multi-product multi-period production planning problems

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