A Case Study of Activity Based Costing for Hotline Furniture Manufacturers Sdn. Bhd

Activity Based Costing, a new costing method to compute costing for a product in a more appropriate way compared to Traditional Cost Accounting in this new manufacturing environment which is capital intensive. The significant different between Activity Based Costing and Traditional Cost Accountin...

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Main Author:	Teh, Su Kang
Format:	Thesis
Language:	English English
Published:	1999
Subjects:	Hitline Furniture Manufacturers Sdn Bhd - Case studies Activity-based costing - Case studies - Malaysia
Online Access:	http://psasir.upm.edu.my/id/eprint/7915/1/GSM_1999_25_%20A.pdf
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id	my-upm-ir.7915
record_format	uketd_dc
spelling	my-upm-ir.79152023-11-27T06:46:45Z A Case Study of Activity Based Costing for Hotline Furniture Manufacturers Sdn. Bhd 1999-01 Teh, Su Kang Activity Based Costing, a new costing method to compute costing for a product in a more appropriate way compared to Traditional Cost Accounting in this new manufacturing environment which is capital intensive. The significant different between Activity Based Costing and Traditional Cost Accounting is overhead absorption basis. Activity Based Costing charge out manufacturing overhead based on activity that related to the production whereas Traditional Cost Accounting charge out manufacturing overhead based on the production volume of the product. In this competitive market where consumer demand for high quality product with low price, Hotline Furniture Manufacturers Sdn Bhd has no other choice to implement more appropriate costing system to ensure that the factory price its product which can be compete in the market. However, at this initial stage, Activity Based Costing were only applied to one of the sales contract that going to be taken by the Company. As the Company has to decide whether to take up the sales contract, costing for the product under the sales contract was undergone a costing review. By implementing· Activity based Costing method, the Company might decide to take up the sales contract worth USD2.0 million as the product price has been over-priced for the past Hitline Furniture Manufacturers Sdn. Bhd. - Case studies Activity-based costing - Case studies - Malaysia 1999-01 Thesis http://psasir.upm.edu.my/id/eprint/7915/ http://psasir.upm.edu.my/id/eprint/7915/1/GSM_1999_25_%20A.pdf text en public masters Universiti Putra Malaysia Hitline Furniture Manufacturers Sdn. Bhd. - Case studies Activity-based costing - Case studies - Malaysia Graduate School of Management English
institution	Universiti Putra Malaysia
collection	PSAS Institutional Repository
language	English English
topic	Hitline Furniture Manufacturers Sdn Bhd - Case studies Activity-based costing - Case studies - Malaysia
spellingShingle	Hitline Furniture Manufacturers Sdn Bhd - Case studies Activity-based costing - Case studies - Malaysia Teh, Su Kang A Case Study of Activity Based Costing for Hotline Furniture Manufacturers Sdn. Bhd
description	Activity Based Costing, a new costing method to compute costing for a product in a more appropriate way compared to Traditional Cost Accounting in this new manufacturing environment which is capital intensive. The significant different between Activity Based Costing and Traditional Cost Accounting is overhead absorption basis. Activity Based Costing charge out manufacturing overhead based on activity that related to the production whereas Traditional Cost Accounting charge out manufacturing overhead based on the production volume of the product. In this competitive market where consumer demand for high quality product with low price, Hotline Furniture Manufacturers Sdn Bhd has no other choice to implement more appropriate costing system to ensure that the factory price its product which can be compete in the market. However, at this initial stage, Activity Based Costing were only applied to one of the sales contract that going to be taken by the Company. As the Company has to decide whether to take up the sales contract, costing for the product under the sales contract was undergone a costing review. By implementing· Activity based Costing method, the Company might decide to take up the sales contract worth USD2.0 million as the product price has been over-priced for the past
format	Thesis
qualification_level	Master's degree
author	Teh, Su Kang
author_facet	Teh, Su Kang
author_sort	Teh, Su Kang
title	A Case Study of Activity Based Costing for Hotline Furniture Manufacturers Sdn. Bhd
title_short	A Case Study of Activity Based Costing for Hotline Furniture Manufacturers Sdn. Bhd
title_full	A Case Study of Activity Based Costing for Hotline Furniture Manufacturers Sdn. Bhd
title_fullStr	A Case Study of Activity Based Costing for Hotline Furniture Manufacturers Sdn. Bhd
title_full_unstemmed	A Case Study of Activity Based Costing for Hotline Furniture Manufacturers Sdn. Bhd
title_sort	case study of activity based costing for hotline furniture manufacturers sdn. bhd
granting_institution	Universiti Putra Malaysia
granting_department	Graduate School of Management
publishDate	1999
url	http://psasir.upm.edu.my/id/eprint/7915/1/GSM_1999_25_%20A.pdf
_version_	1794018698116202496

A Case Study of Activity Based Costing for Hotline Furniture Manufacturers Sdn. Bhd

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