COMPARISON OF ACTIVITY-BASED COSTING AND TRADITIONAL COSTING

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FAROGH ZANGANEH MOHAMMAD

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Journal: Development of Logistics and Human Resource Management Year:2012 | Volume:7 | Issue:24 Page(s): 7-36

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Information Journal Paper

Title

COMPARISON OF ACTIVITY-BASED COSTING AND TRADITIONAL COSTING

Author(s)

FAROGH ZANGANEH MOHAMMAD | Issue Writer Certificate

Keywords

ACTIVITY BASED COSTINGQ1

ACTIVITY CENTERQ2

COST POOLQ2

COST DRIVERQ2

IDENTIFYING ACTIVITY CENTERQ2

UNIT LEVEL ACTIVITYQ2

BATCH LEVEL ACTIVITYQ2

FACILITY LEVEL ACTIVITYQ2

PRODUCT LEVEL ACTIVITYQ2

Abstract

Rapid changes in the manufacturing industries, including heavy competition in global markets and technological innovation has been the development of computer systems. These changes made those companies which could adjust their operations with the new conditions to be globally successful companies and those which didn’t have such ability to get out of the competition.With the increasing share of technology and other components the burden expenses in the production of goods and services, traditional costing methods don’t provide the accurate information about the burden cost and their sharing. Not meeting the management required information by traditional costing systems has urged the management accountants to innovate and use the systems and methods that respond to the needs of companies and it has shifted the economic units to the use of Activity-Based Costing (ABC) that has considerable advantages over traditional volume based costing.The employed methods in this system are a two-stage process which results in allocation of burden cost to products or production services. In the first stage, the major activities are identified and based on the used resources in each activity the production burden cost is allocated to those activities.After allocating the production burden cost to the activities, then in the second stage, the burden production cost related to each activity comparing with the amount of stimulus spending in each of the production lines are assigned to these lines.It is worth mentioning that in ABC system the allocated direct material cost and the direct labor cost to each product are exactly the same as the traditional volume-based allocation, however, the general difference is in allocating the production burden cost to each of the products which distinguishes the ABC system from the traditional system.

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APA: Copy

FAROGH ZANGANEH, MOHAMMAD. (2012). COMPARISON OF ACTIVITY-BASED COSTING AND TRADITIONAL COSTING. TOWSEE-QUARTERLY DEVELOPMENT OF THE HUMAN RESOURCES AND LOGISTICS, 7(24), 7-36. SID. https://sid.ir/paper/202093/en

Vancouver: Copy

FAROGH ZANGANEH MOHAMMAD. COMPARISON OF ACTIVITY-BASED COSTING AND TRADITIONAL COSTING. TOWSEE-QUARTERLY DEVELOPMENT OF THE HUMAN RESOURCES AND LOGISTICS[Internet]. 2012;7(24):7-36. Available from: https://sid.ir/paper/202093/en

IEEE: Copy

MOHAMMAD FAROGH ZANGANEH, “COMPARISON OF ACTIVITY-BASED COSTING AND TRADITIONAL COSTING,” TOWSEE-QUARTERLY DEVELOPMENT OF THE HUMAN RESOURCES AND LOGISTICS, vol. 7, no. 24, pp. 7–36, 2012, [Online]. Available: https://sid.ir/paper/202093/en

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