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

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University of the Thai Chamber of Commerce. Journal Editorial Office
Publisher(s)
Chulalongkorn University Printing House
University of the Thai Chamber of Commerce
Date Issued
2008
ISSN
0125-2437
Resource Type
Text::Journal::Journal article
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.
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Journal
University of the Thai Chamber of Commerce Journal
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public
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This work is protected by copyright. Reproduction or distribution of the work in any format is prohibited without written permission of the copyright owner.
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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.
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