A comparative analysis of activity-based costing and traditional costing

EREN AKYOL D., TUNÇEL MEMİŞ G., Bayhan G. M.

Conference of the World-Academy-of-Science-Engineering-and-Technology, Paris, Fransa, 26 - 28 Ocak 2005, cilt.3, ss.44-47 identifier

  • Yayın Türü: Bildiri / Tam Metin Bildiri
  • Cilt numarası: 3
  • Basıldığı Şehir: Paris
  • Basıldığı Ülke: Fransa
  • Sayfa Sayıları: ss.44-47
  • Anahtar Kelimeler: Activity-based costing, cost drivers, overheads, traditional costing
  • Dokuz Eylül Üniversitesi Adresli: Evet

Özet

Activity-based costing (ABC) which has become an important aspect of manufacturing/service organizations can be defined as a methodology that measures the cost and performance of activities, resources and cost objects. It can be considered as an alternative paradigm to traditional cost-based accounting systems. The objective of this paper is to illustrate an application of ABC method and to compare the results of ABC with traditional costing methods. The results of the application highlight the weak points of traditional costing methods and an S-Curve obtained is used to identify the undercosted and overcosted products of the firm.