The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry

The adoption of traditional costing system (TCS) in manufacturing industry has motivated the need for improvements in the accounting system. The main problem of TCS is the inability to provide useful feedback to understand and allocate overhead costs and inaccurate to forecast on unused capacity. To...

Full description

Bibliographic Details
Main Authors:	Filzah Lina, Mohd Safeiee, Mohd Yazid, Abu, Nik Nurharyantie, Nik Mohd Kamil, Nurul Farahin, Zamrud
Format:	Conference or Workshop Item
Language:	English
Published:	Springer 2020
Subjects:	TS Manufactures
Online Access:	http://umpir.ump.edu.my/id/eprint/26241/ http://umpir.ump.edu.my/id/eprint/26241/ http://umpir.ump.edu.my/id/eprint/26241/1/The%20Application%20of%20Time-Driven%20Activity%20Based%20Costing1.pdf

id	ump-26241
recordtype	eprints
spelling	ump-262412019-10-30T07:19:35Z http://umpir.ump.edu.my/id/eprint/26241/ The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry Filzah Lina, Mohd Safeiee Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Nurul Farahin, Zamrud TS Manufactures The adoption of traditional costing system (TCS) in manufacturing industry has motivated the need for improvements in the accounting system. The main problem of TCS is the inability to provide useful feedback to understand and allocate overhead costs and inaccurate to forecast on unused capacity. To perform this study, Time-driven activity-based costing (TDABC) is well suited for manufacturing industry, involving many activities with complex time drivers. TDABC is a variation and expansion of activity based costing where by process costs are analyzed based on time and resource consumption. TDABC seems to be one of the best tools for understanding cost behavior and for refining a cost system. This study is to apply TDABC method on electrics and electronics industry system. This improvement is to maximize the efficiency and effectiveness throughout the production system, cost and eventually increase the net income. From this work the information about cost and profitability quickly get and inexpensively. Several generally accepted methods of cost accounting have been described, of which TDABC is considered the most sophisticated and precise. Springer 2020 Conference or Workshop Item PeerReviewed pdf en http://umpir.ump.edu.my/id/eprint/26241/1/The%20Application%20of%20Time-Driven%20Activity%20Based%20Costing1.pdf Filzah Lina, Mohd Safeiee and Mohd Yazid, Abu and Nik Nurharyantie, Nik Mohd Kamil and Nurul Farahin, Zamrud (2020) The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry. In: iMEC-APCOMS 2019: Proceedings of the 4th International Manufacturing Engineering Conference and The 5th Asia Pacific Conference on Manufacturing Systems, 21-22 August 2019 , Putrajaya, Malaysia. pp. 88-95.. ISBN 978-981-15-0950-6 https://doi.org/10.1007/978-981-15-0950-6_14
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Malaysia Pahang
building	UMP Institutional Repository
collection	Online Access
language	English
topic	TS Manufactures
spellingShingle	TS Manufactures Filzah Lina, Mohd Safeiee Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Nurul Farahin, Zamrud The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry
description	The adoption of traditional costing system (TCS) in manufacturing industry has motivated the need for improvements in the accounting system. The main problem of TCS is the inability to provide useful feedback to understand and allocate overhead costs and inaccurate to forecast on unused capacity. To perform this study, Time-driven activity-based costing (TDABC) is well suited for manufacturing industry, involving many activities with complex time drivers. TDABC is a variation and expansion of activity based costing where by process costs are analyzed based on time and resource consumption. TDABC seems to be one of the best tools for understanding cost behavior and for refining a cost system. This study is to apply TDABC method on electrics and electronics industry system. This improvement is to maximize the efficiency and effectiveness throughout the production system, cost and eventually increase the net income. From this work the information about cost and profitability quickly get and inexpensively. Several generally accepted methods of cost accounting have been described, of which TDABC is considered the most sophisticated and precise.
format	Conference or Workshop Item
author	Filzah Lina, Mohd Safeiee Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Nurul Farahin, Zamrud
author_facet	Filzah Lina, Mohd Safeiee Mohd Yazid, Abu Nik Nurharyantie, Nik Mohd Kamil Nurul Farahin, Zamrud
author_sort	Filzah Lina, Mohd Safeiee
title	The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry
title_short	The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry
title_full	The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry
title_fullStr	The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry
title_full_unstemmed	The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry
title_sort	application of time-driven activity based costing system on inductors in electrics and electronics industry
publisher	Springer
publishDate	2020
url	http://umpir.ump.edu.my/id/eprint/26241/ http://umpir.ump.edu.my/id/eprint/26241/ http://umpir.ump.edu.my/id/eprint/26241/1/The%20Application%20of%20Time-Driven%20Activity%20Based%20Costing1.pdf
first_indexed	2023-09-18T22:40:45Z
last_indexed	2023-09-18T22:40:45Z
_version_	1777416898078572544

The Application of Time-Driven Activity Based Costing System on Inductors in Electrics and Electronics Industry

Similar Items