DOIONLINE 
DOIONLINE Publish In |
International Journal of Management and Applied Science (IJMAS)-IJMAS |
 Journal Home Volume Issue |
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Issue |
Volume-3,Issue-2 ( Feb, 2017 ) | |||||||||
Paper Title |
Activity Based Job Order Costing in Product Storage | |||||||||
Author Name |
Avninder Gill | |||||||||
Affilition |
Professor, School of Business & Economics, Thompson Rivers University, British Columbia, Canada | |||||||||
Pages |
46-49 | |||||||||
Abstract |
With high degree of automation, modern storage activities are not labor intensive to the same degree as they used to be. Therefore, the traditional cost estimation approaches in management accounting based on volumetric measures are inadequate to asses these costs accurately. Contemporary approaches such as activity based costing track hidden costs by relating them to the specific activities, thus providing a much more realistic estimation for storage costs. The present paper proposes an activity based costing model assuming normally distributed requirements. | |||||||||
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