Activity-Based Costing System Advantages and Disadvantages

Reyhanoglu, Metin

doi:10.2139/ssrn.644561

Abstract

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Activity-Based Costing System Advantages and Disadvantages

Metin Reyhanoglu

Mustafa Kemal University-Faculty of Economics and Administrative Sciences

July 1, 2004

Abstract:
In this article one of costing systems, activity-based costing system (ABC), investigated with differences of traditional systems. ABC aims that to solve problems created by conventional costing system. ABC has been become widely used by companies in beginning of 1980s because of usefulness correct product mix decision, controls overheads and so on. But like the most of cases, new method also has problems, staff resistance, difficult to implement, timeliness information, unreliable information. Companies have been becoming hard to solve these problems as implemented Total Quality Management.

Number of Pages in PDF File: 12

Keywords: Activity-Based Costing, Overheads

JEL Classification: M40, M41, M49

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Date posted: February 3, 2005

Suggested Citation

Reyhanoglu, Metin, Activity-Based Costing System Advantages and Disadvantages (July 1, 2004). Available at SSRN: http://ssrn.com/abstract=644561 or http://dx.doi.org/10.2139/ssrn.644561

Contact Information

Metin Reyhanoglu (Contact Author)

Mustafa Kemal University-Faculty of Economics and Administrative Sciences ( email )

Mustafa Kemal University - I.I.B.F.
Tayfur Sokmen Kampusu
Serinyol - Antakya, Hatay
Turkey
+90 326 2455845-1237 (Phone)
+90 326 2455854 (Fax)

HOME PAGE: http://htp://www.mku.edu.tr