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Four-Stage Activity-Based Costing (Abc) System Modeling And Computer-Based Application Design, Jianxin Zhu
Four-Stage Activity-Based Costing (Abc) System Modeling And Computer-Based Application Design, Jianxin Zhu
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A Four-Stage Activity-Based Costing (4ABC) model and a computer-based system are created in this research to demonstrate the ABC cost allocation process. 4ABC uses four different levels of activity cost driver to allocate the cost from resource to product. These cost drivers are Resource-to-Department Cost Driver, Department-to-Function Cost Driver, Function-to-Activity Cost Drivers and Activity-to-Product Cost Driver. CoA is then categorized into four different activity levels: Department, Function, Activity and Product. The goal is to estimate how much cost represented by activities that a certain type of product absorbs. 4ABC model can trace both indirect cost and direct cost together at …