Variation Analysis of the Application of Activity-Based Costing and Traditional Costing into Beverage Manufacturing Industry-an Example of A Company
碩士 === 國立臺南大學 === 科技管理研究所碩士班 === 99 === Traditional costing approach allocates manufacturing overhead according to production weight (or machine hour, labor hour), and is likely to result in abnormality of distribution. Activity-based costing method can divide different activity centers and reflect...
Main Authors: | , |
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Other Authors: | |
Format: | Others |
Language: | zh-TW |
Published: |
2011
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Online Access: | http://ndltd.ncl.edu.tw/handle/68254549950258888226 |