Strategies for Implementing Activity-Based Costing in the UK Manufacturing Industry

Cheung, Wai Ming, Tan, Kian, Tan, Swee and Sutton, Caroline (2013) Strategies for Implementing Activity-Based Costing in the UK Manufacturing Industry. In: 11th International Conference on Manufacturing Research, 19-20 September, Cranfield University.

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Abstract

The 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 conventional 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 information such as new renewable products. Based on the result of the case study, this paper also highlights the strategies need to be considered in order to adopt activity based costing within a typical manufacturing environment.

Item Type: Conference or Workshop Item (Paper)
Subjects: H100 General Engineering
H300 Mechanical Engineering
H700 Production and Manufacturing Engineering
Department: Faculties > Engineering and Environment > Mechanical and Construction Engineering
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Depositing User: Wai Ming Cheung
Date Deposited: 23 Jun 2014 08:26
Last Modified: 02 Oct 2017 05:59
URI: http://nrl.northumbria.ac.uk/id/eprint/16685

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