Activity-Based Costing for Improving Calculationof Product Cost of a Printing Company

Journal
University of the Thai Chamber of Commerce Journal
Publisher(s)
Chulalongkorn University Printing House
University of the Thai Chamber of Commerce
Date Issued
2008
Author(s)
Other Contributor(s)
University of the Thai Chamber of Commerce. Journal Editorial Office
Abstract
Indirect cost allocation to product cost is considered a main problem of calculatingproduct cost. In the past, indirect cost was allocated by a method that resulted in theproduct cost being significantly wrong. Activity-based costing (ABC) is a costingtechnique based on an analysis of the resources actually used to produce a product orprovide a service. This method will calculate the cost of the product more accurately andeffectively. Any enterprise can apply this method. This article shows activity-basedcosting for improving the calculation of product costing of a small printing company.
Subject(s)
ISSN
0125-2437
Access Rights
public
Rights
This work is protected by copyright. Reproduction or distribution of the work in any format is prohibited without written permission of the copyright owner.
Rights Holder(s)
University of the Thai Chamber of Commerce
Bibliographic Citation
Rompo Udol (2008) Activity-Based Costing for Improving Calculationof Product Cost of a Printing Company. University of the Thai Chamber of Commerce Journal Vol.28 No.1.
File(s)