TY - JFULL AU - Derya Eren Akyol and Gonca Tuncel and G. Mirac Bayhan PY - 2007/4/ TI - A Comparative Analysis of Activity-Based Costing and Traditional Costing T2 - International Journal of Industrial and Manufacturing Engineering SP - 135 EP - 139 VL - 1 SN - 1307-6892 UR - https://publications.waset.org/pdf/11958 PU - World Academy of Science, Engineering and Technology NX - Open Science Index 3, 2007 N2 - 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. ER -