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Implementation of activity-based costing in manufacturing外文翻译.pdf

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hbmathal joumdof production economics ELSEVIER Int. J. Production Economics 5657 (1998) 231-242 Implementation of activity-based costing in manufacturing A. Gunasekaran*, M. Sarhadi Department of Manufacturing and Engineering Systems, Brunei University, Uxbridge, Middlesex UB8 3PH, UK Received 15 April 1996; accepted 25 September 1997 Abstract This paper discusses the implementation issues of activity-based costing (ABC) in manufacturing. ABC has become an important aspect of manufacturing/service organizations striving for a major share in the international markets. New productivity and quality improvement strategies facilitate an increase in the awareness of ABC in present day manufacturing organizations and an appropriate framework for the management of productivity and quality. Firstly, an overview of some literature on ABC and the role of ABC in advanced manufacturing systems are presented in this paper. Then the experiences of some Finnish companies in implementing ABC are discussed. Finally, a framework for the implementation of ABC in manufacturing is presented. 0 1998 Elsevier Science B.V. All rights reserved. Keywords: Activity-based costing; Implementation 1. Introduction