@article{(Open Science Index):https://publications.waset.org/pdf/3840,
	  title     = {An Analysis of Activity-Based Costing in a Manufacturing System},
	  author    = {Derya Eren Akyol and  Gonca Tuncel and  G. Mirac Bayhan},
	  country	= {},
	  institution	= {},
	  abstract     = {Activity-Based Costing (ABC) represents an
alternative paradigm to traditional cost accounting system and
it often provides more accurate cost information for decision
making such as product pricing, product mix, and make-orbuy
decisions. ABC models the causal relationships between
products and the resources used in their production and traces
the cost of products according to the activities through the use
of appropriate cost drivers. In this paper, the implementation
of the ABC in a manufacturing system is analyzed and a
comparison with the traditional cost based system in terms of
the effects on the product costs are carried out to highlight the
difference between two costing methodologies. By using this
methodology, a valuable insight into the factors that cause the
cost is provided, helping to better manage the activities of the
company.},
	    journal   = {International Journal of Industrial and Manufacturing Engineering},
	  volume    = {1},
	  number    = {11},
	  year      = {2007},
	  pages     = {685 - 688},
	  ee        = {https://publications.waset.org/pdf/3840},
	  url   	= {https://publications.waset.org/vol/11},
	  bibsource = {https://publications.waset.org/},
	  issn  	= {eISSN: 1307-6892},
	  publisher = {World Academy of Science, Engineering and Technology},
	  index 	= {Open Science Index 11, 2007},
	}