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Article Dans Une Revue International Journal of Production Research Année : 2008

Effective activity-based costing for manufacturing enterprises using a shop floor reference model

Marc Barth
  • Fonction : Auteur
  • PersonId : 766058
  • IdRef : 073762695
Alexandre Livet
  • Fonction : Auteur
  • PersonId : 1247381
  • IdRef : 073762539
Roland de Guio

Résumé

The accurate evaluation of production costs has become absolutely essential for companies today. Over the past few decades, the ABC method has offered a solution for allocating indirect costs using the cost driver concept. However, the activity-based costing method does not propose general criteria for identifying the relevant resources, activities and cost drivers on the shop floor. This article proposes a reference activity model that enables the activities and resources related to most of the cost objects of a particular shop floor to be deduced systematically. An industrial application illustrates the use of this model. The value of this approach is also discussed
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Dates et versions

hal-00688672 , version 1 (18-04-2012)

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Marc Barth, Alexandre Livet, Roland de Guio. Effective activity-based costing for manufacturing enterprises using a shop floor reference model. International Journal of Production Research, 2008, 46, pp.621 - 646. ⟨10.1080/00207540600845750⟩. ⟨hal-00688672⟩
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