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Object-Oriented Systems Analysis Methodology- The Modeling of Activity-Based Costing Systems
Wu, Rebecca Chung-Fern
|Issue Date:||2017-11-15 14:55:27 (UTC+8)|
ABC system is a system of product costing. It emphasizes costing activities that are performed to produce and deliver the products. The cost drivers, or allocation bases, are used as a measure of the quantity of activity consumed on the products. ABC systems use many allocation bases, including traditional volume- related drivers such as direct labor, material and machine hours, and non-volume-related drivers such as number of times setup, number of times ordered, and number of times shipped. ABC data and operations performed on them and the need to consider complex objects as single entities have led to the view that the object-oriented approach might be better suited to the analysis and design of the ABC system. This research attempts to integrate theories of managerial accounting and information systems. The paper explores the structure and behaviors of ABC costing data and what the object-oriented analysis methodology has to offer. Its application in the design of the automated ABC costing systems is demonstrated throughout the paper.
|Relation:||會計評論, 26, 140-158|
|Appears in Collections:||[會計評論] 期刊論文|
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