TY  - JOUR
AB  - Looks at how Activity‐Based Costing (ABC) may be implemented in
sectors consisting of Non‐Standard Route Manufacturers (NSRM). Following
a brief summary of ABC, introduces the concept of NSRM. Within the
context of a selected knitwear company, identifies a three‐stage
procedure with attention focused on the first stage. product
classification. A three‐division model was developed and proved more
satisfactory, when tested, than a five‐division one. The finalized
product classification scheme based on this model is then devised to
reduce the number of product categories from 250 to nine. With the
classification scheme gives an example which illustrates how ABC works
compared with the previous costing approach.
VL  - 12
IS  - 3
SN  - 0144-3577
DO  - 10.1108/01443579210008114
UR  - https://doi.org/10.1108/01443579210008114
AU  - Zhuang Lizhang
AU  - Burns George
PY  - 1992
Y1  - 1992/01/01
TI  - Activity‐based Costing in Non‐standard Route Manufacturing
T2  - International Journal of Operations & Production Management
PB  - MCB UP Ltd
SP  - 38
EP  - 60
Y2  - 2024/09/23
ER  -