Activit-Based Costing in Small Manufacturing Companies-The Theory/practice Gap

Author

Colin Othniel Benjamin, Missouri University of Science and Technology
Harshini P. Siriwardane
Robert Laney

Abstract

Activity-based costing (ABC) has become popular and has been successfully implemented by several large manufacturing companies. However, no studies have been reported on the use of these costing systems in small companies. We report the results of a survey conducted to study the applicability of ABC in small manufacturing companies in Missouri. Information received on existing costing systems, production processes, level of automation, and interest in adopting ABC revealed a large theory/practice gap among Missouri's small manufacturing companies. © 1994 Taylor & Francis Group, LLC.

Recommended Citation

C. O. Benjamin et al., "Activit-Based Costing in Small Manufacturing Companies-The Theory/practice Gap," EMJ - Engineering Management Journal, vol. 6, no. 4, pp. 7 - 12, Taylor and Francis Group; Taylor and Francis, Jan 1994.

The definitive version is available at https://doi.org/10.1080/10429247.1994.11414804

Department(s)

Engineering Management and Systems Engineering

International Standard Serial Number (ISSN)

1042-9247

Document Type

Article - Journal

Document Version

Citation

File Type

text

Language(s)

English

Rights

© 2024 Taylor and Francis Group; Taylor and Francis, All rights reserved.

Publication Date

01 Jan 1994