Journal article
An analytic hierarchy approach to activity-based costing
International journal of production economics, v 22(2), pp 151-161
1991
Featured in Collection : UN Sustainable Development Goals @ Drexel
Abstract
This article presents an estimating model for determining how overhead costs might be allocated to different products. The model, which is loosely based on Activity-Based Costing (ABC), incorporates Saaty's Analytical Hierarchy Process (AHP) in estimating the overhead costs associated with each product. The proposed model uses overhead cost categories, and other cost-correlated information, as well as managers' subjective judgements for detail classification of overhead costs when “hard” data are not available. This model allows business to determine the benefits of ABC before actual implementation. A real-world example illustrates the model.
Metrics
Details
- Title
- An analytic hierarchy approach to activity-based costing
- Creators
- Fariborz Y. Partovi - Drexel University
- Publication Details
- International journal of production economics, v 22(2), pp 151-161
- Publisher
- Elsevier
- Resource Type
- Journal article
- Language
- English
- Academic Unit
- Decision Sciences (and Management Information Systems)
- Web of Science ID
- WOS:A1991GV08800007
- Scopus ID
- 2-s2.0-0026261093
- Other Identifier
- 991019174108704721
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InCites Highlights
Data related to this publication, from InCites Benchmarking & Analytics tool:
- Web of Science research areas
- Engineering, Industrial
- Engineering, Manufacturing
- Operations Research & Management Science