A technical note on using work sampling to estimate the effort on activities under activity-based costing

NCUIR > School of Management at National Central University > Graduate Institute of Business Administration > journal & Dissertation > Item 987654321/29618

Please use this identifier to cite or link to this item: http://ir.lib.ncu.edu.tw/handle/987654321/29618

Title:	A technical note on using work sampling to estimate the effort on activities under activity-based costing
Authors:	Tsai,WH
Contributors:	企業管理研究所
Date:	1996
Issue Date:	2010-06-29 20:33:09 (UTC+8)
Publisher:	中央大學
Abstract:	Activity-based costing (ABC) assumes that activities consume resources and products consume activities. It uses the two-stage procedure to calculate the product costs: it traces the resource costs to the activities, and then traces the costs of activities to the products. In the current practice for first-stage cost assignment, effort (labor) costs are traced to the activities by the estimates of effort expended on activities, and these estimates are often derived from information gathered from interviews, questionnaires, and time cards. However, it is not objective to achieve these estimates from interviews or questionnaires. It is too time-consuming to use time cards to acquire these estimates in some situations although it is the most accurate method. The purpose of this paper is to explain how to use work sampling to estimate objectively the effort spent on activities under activity-based costing. The results of work sampling study also indicate percentages of nonvalue-added activities, which provide the best opportunities for continuous improvement.
Relation:	INTERNATIONAL JOURNAL OF PRODUCTION ECONOMICS
Appears in Collections:	[Graduate Institute of Business Administration] journal & Dissertation

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	559	View/Open

社群 sharing