Strategies for implementing activity-based costing in the UK manufacturing industry

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dc.contributor.authorCheung, Wai
dc.contributor.authorTan, Swee
dc.contributor.authorTan, Kian
dc.contributor.authorSutton, Caroline
dc.date.accessioned2015-09-22T17:02:20Z
dc.date.available2015-09-22T17:02:20Z
dc.date.issued2013-09-19
dc.description.abstractThe purpose of this paper is to report the findings with a case study on why activity based costing lacks impact in the UK manufacturing industry. Activity based costing was performed on selected MT range subsystems of an electrical power generator to compare with the current UNN UK’s conven-tional costing system. The results have found that the current costing system works well for the MT products and thus change of costing system is not necessary for these products. The activity based costing system can be partially implemented in UNN UK for areas requiring detailed costing infor-mation such as new renewable products. Based on the result of the case study, this paper also high-lights the strategies need to be considered in order to adopt activity based costing within a typical manufacturing environment.en_UK
dc.identifier.citationCheung W., Tan S., Tan K. and Sutton C. (2013). Strategies for implementing activity-based costing in the UK manufacturing industry. Proceedings of the 11th International Conference on Manufacturing Research (ICMR2013), Cranfield University, UK, 19th – 20th September 2013, pp 201-206en_UK
dc.identifier.isbn9781907413230
dc.identifier.urihttp://dspace.lib.cranfield.ac.uk/handle/1826/9462
dc.language.isoenen_UK
dc.publisherCranfield University Pressen_UK
dc.relation.ispartofseriesEnterprise Systems and Cloud Manufacturingen_UK
dc.relation.ispartofseries5en_UK
dc.subjectActivity Based Costingen_UK
dc.subjectConventional Costing Methoden_UK
dc.subjectStrategies of implementing ABC in the manufacturing industryen_UK
dc.titleStrategies for implementing activity-based costing in the UK manufacturing industryen_UK
dc.typeConference paperen_UK

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