Accession Number : ADA268706


Title :   Activity-Based Costing in a Service Organization


Descriptive Note : Master's thesis.,


Corporate Author : NAVAL POSTGRADUATE SCHOOL MONTEREY CA


Personal Author(s) : Spence, Frank W


Full Text : https://apps.dtic.mil/dtic/tr/fulltext/u2/a268706.pdf


Report Date : Jun 1993


Pagination or Media Count : 74


Abstract : Relative to the research on activity-based costing in manufacturing environments, very little research has been done in service organizations. This thesis is a comparative analysis of a traditional cost accounting system with an activity-based cost accounting system in a medium-sized mass transit system. The purpose of the analysis was to determine whether activity-based accounting techniques can effectively be applied in a service industry. In addition, a goal for the thesis was to determine which costing system reports a more precise estimate of the cost of the output. The author concluded that an activity-based system does provide a more precise estimate of the output costs.... Activity- based accounting, Service industry, Public transit


Descriptors :   *COSTS , *MASS TRANSPORTATION , OUTPUT , INDUSTRIES , ORGANIZATIONS , MANUFACTURING , ACCOUNTING , THESES , ESTIMATES


Subject Categories : Administration and Management
      Surface Transportation and Equipment


Distribution Statement : APPROVED FOR PUBLIC RELEASE