Design the process of implementation Activity-based Costing through an applied study in garment industry

Abstract

In a production and business enterprise, the cost factor is always the top concern of the managers during their operation process to achieve the planned targets. According to the traditional cost accounting model, most companies will allocate costs based on manufacturing quantity criteria and ignore actual activities taking place in their entities. The activity-based costing model was born to solve this limitation and provide more appropriate and clearer assessment information by approaching objects, resources, activities and cost drivers. However, in scientific research, the garment field has not been exploited much when applying this model. From there, the main goal of this research is to use the document synthesis method, synthesize and apply this method to the design of a framework process when used by a garment company in measuring production costs