Activity-Based Costing in a Service Organization

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

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Document Details

Document Type
Technical Report
Publication Date
Jun 01, 1993
Accession Number
ADA268706

Entities

People

  • Frank W. Spence

Organizations

  • Naval Postgraduate School

Tags

Communities of Interest

  • Biomedical
  • Human Systems

DTIC Thesaurus Topics

  • Business Administration
  • California
  • Classification
  • Computer Programs
  • Costs
  • Environment
  • Governments
  • Hierarchies
  • Indirect Costs
  • Law
  • Manufacturing
  • Mass Transportation
  • Organizational Structure
  • Standards
  • Transportation
  • United States
  • United States Naval Academy

Readers

  • Economics
  • Life Cycle Cost Analysis