estimate the effort on activities under activity based costing外文翻译.pdfVIP

international journal of production economics ELSEVIER Int. J. Production Economics 43 (1996) 11-I 6 A technical note on using work sampling to estimate the effort on activities under activity-based costing Wen-Hsien Tsai Department ofBusiness Administration, National Central University, Chung-Li, Taiwan, Republic of China Received 22 March 1994; accepted 9 October 1995 Abstract Activity-based costing (ABC) assumes that activities consume resources and products consume activities. It uses the two-stage procedure to calculate the product costs: it traces the resource costs to the activities, and then traces the costs of activities to the products. In the current practice for first-stage cost assignment, effort (labor) costs are traced to the activities by the estimates of effort expended on activities, and these estimates are often derived from information gathered from interviews, questionnaires, and time cards. However, it is not objective to achieve these estimates from interviews or questionnaires. It is too time-consuming to use time cards to acquire these estimates in some situations although it is the most accurate method. The