Assessment of activity-based pyroprocess costs for an engineering-scale facility in Korea

This study set the pyroprocess facility at an engineering scale as a cost object, and presented the cost consumed during the unit processes of the pyroprocess. For the cost calculation, the activity based costing (ABC) method was used instead of the engineering cost estimation method, which calculat...

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Bibliographic Details
Main Authors: Sungki Kim, Wonil Ko, Sungsig Bang
Format: Article
Language:English
Published: Elsevier 2015-12-01
Series:Nuclear Engineering and Technology
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S1738573315001722