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Activitybased Costing in Nonstandard Route Manufacturing

Activitybased Costing in Nonstandard Route Manufacturing Looks at how ActivityBased Costing ABC may be implemented insectors consisting of NonStandard Route Manufacturers NSRM. Followinga brief summary of ABC, introduces the concept of NSRM. Within thecontext of a selected knitwear company, identifies a threestageprocedure with attention focused on the first stage. productclassification. A threedivision model was developed and proved moresatisfactory, when tested, than a fivedivision one. The finalizedproduct classification scheme based on this model is then devised toreduce the number of product categories from 250 to nine. With theclassification scheme gives an example which illustrates how ABC workscompared with the previous costing approach. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png International Journal of Operations & Production Management Emerald Publishing

Activitybased Costing in Nonstandard Route Manufacturing

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
0144-3577
DOI
10.1108/01443579210008114
Publisher site
See Article on Publisher Site

Abstract

Looks at how ActivityBased Costing ABC may be implemented insectors consisting of NonStandard Route Manufacturers NSRM. Followinga brief summary of ABC, introduces the concept of NSRM. Within thecontext of a selected knitwear company, identifies a threestageprocedure with attention focused on the first stage. productclassification. A threedivision model was developed and proved moresatisfactory, when tested, than a fivedivision one. The finalizedproduct classification scheme based on this model is then devised toreduce the number of product categories from 250 to nine. With theclassification scheme gives an example which illustrates how ABC workscompared with the previous costing approach.

Journal

International Journal of Operations & Production ManagementEmerald Publishing

Published: Mar 1, 1992

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