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Keyword: Activity cost driversOpen AccessArticle
10 Pages, 1,764 KB 
Activity-Based Cost Estimation Model for The Extrusion of Variant Aluminum Profiles
Abstract:
A competitive manufacturing environment dictates to be conscious of the real cost of production to increase profitability, to have a precise cost estimation, and to avoid cost distortion. Activity-Based Costing (ABC) is one choice to achieve these objectives. This paper aims to build an ABC method, consequently, to explore its application for a local Aluminum…
Read More(This article belongs to Section Industrial Engineering (EID))