The design and implementation costing of activity-based ...

The design and implementationof activity - based costingA case study of a Taiwanese textile companyRong-Ruey DuhDepartment of Accounting, National Taiwan University, Taipei, TaiwanThomas W. LinLeventhal School of Accounting, University of Southern California,Los Angeles, California, USAWen-Ying WangDepartment of Accounting, National Chengchi University, Taipei, Taiwan, andChao-Hsin HuangDepartment of Accounting, National Taiwan University, Taipei, TaiwanAbstractPurpose This paper describes the design and implementation of an activity - based costing (ABC)system for a textile company in An in-depth field investigation by collecting and analyzing39 months of field data, gathering information from files and archives, direct observation, interviews,and statistical analyses was First, the company s existing cost system adopted a volume- based cost driver to allocateoverhead costs to products.

1. Introduction This paper discusses the background, process, and results of implementing an activity-based costing (ABC) system in a textile company.

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  Based, Design, Activity, Implementation, Costing, Activity based costing, The design and implementation costing of activity

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