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This is the first 1,000 characters of 1619 words (6.48 pages) in the essay titled ABC Activity-Based Costing (ABC) started as a methodology that recognises the need to understand how costs actually relate to individual products and services (Cooper & Kaplan, 1989) that later resulted in a more refined system of allocating overheads to products and services, according to the demand of each activity.Homemade Pty Ltd - Food (Dikolli & Smith, 1996:47-55) was a pilot project where it took part in an ABC feasibility study during the mid 90s. This company has been chosen for this study because it has met some of the prime criteria of ABC. The criteria are diverse product or service lines, high overhead, large distribution costs, (Downes, 1996:49) to name a few. Homemade manufactures 170 types of finished stock and is a market leader. It relied heavily on labour and incurring high overheads in processing food in terms of machinery, salespersons pay and occupancy of factory floor. Three other companies are selected to observe ABC implications in their systems to see if there is difference or similarity as compared to Homemade. These companies are NASA s Lewis Research Centre (LeRC) - Government, Tampa Electric - Public Utility and Mobil - Oil & Gas (see as attached at Appendix). They have fulfilled the following prime criteria and have already gone through the phase of actual happenings when they adopted ABC into their costing systems. 1. Product / Service Diversity & Customers Companies with more diversity in products, the harder it is for them to tra... |
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Keywords: abc activity, lerc, activity based costing, nasa, overheads, diversity, appendix, s lewis, micro gravity, internal customers, finished stock, mobil oil, conducts research, costing systems, distribution costs, individual products, tampa electric, space systems, feasibility study, mid 90s