A management accounting system in sawmilling using activity based costing techniques

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dc.contributor.authorWessels C.B.
dc.contributor.authorVermaas H.F.
dc.date.accessioned2011-05-15T16:00:39Z
dc.date.available2011-05-15T16:00:39Z
dc.date.issued1998
dc.description.abstractIn a case study at a local sawmill, the authors analyzed the cost and production information and designed a managerial accounting system using Activity Based Costing (ABC) techniques. With ABC, activities are viewed as the fundamental cost objects and the cost of a product is derived as the sum of the costs of all the activities needed to manufacture that product. It was concluded that ABC cost information enhanced the planning; control and decision making abilities of management. However, ABC is a management accounting system which involves much time and effort, making it an expensive system. Like any other purchase, the benefits of a management accounting system must be carefully weighed against the cost.
dc.description.versionArticle
dc.identifier.citationSouthern African Forestry Journal
dc.identifier.citation183
dc.identifier.issn10295925
dc.identifier.urihttp://hdl.handle.net/10019.1/11806
dc.titleA management accounting system in sawmilling using activity based costing techniques
dc.typeArticle
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