What is it about?
Activity-based costing system is widely accepted as one of effective management accounting tools for manufacturing. This research shows how to apply this system in the manufacturing company and what the problems could happen in its application.
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Why is it important?
The research paper shows details in applying Activity-based costing system, which had not been demonstrating in other papers. Also, it presents the practical problems that occur during the application processes.
Perspectives
I hope that this paper has shown the benefits of the activity-based costing system and lead other manufacturing companies to consider applying a full ore a part of activity-based costing system. Although the system may have a high cost, its benefits to the companies will be outweigh.
Siriluck Sutthachai
Khon Kaen University
Read the Original
This page is a summary of: An application of activity-based costing in the chicken processing industry: a case of joint products, International Food and Agribusiness Management Review, February 2017, Wageningen Academic Publishers,
DOI: 10.22434/ifamr2016.0017.
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