Publication:
Application of Activity-Based Costing and Time-Driven Activity-Based Costing for Kitchen Cabin

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dc.citedby0
dc.contributor.authorMohd Yusoff I.N.en_US
dc.contributor.authorAbu M.Y.en_US
dc.contributor.authorMohd Zaini S.N.A.en_US
dc.contributor.authorWan�Muhamad W.en_US
dc.contributor.authorRamlie F.en_US
dc.contributor.authorHarudin N.en_US
dc.contributor.authorSari E.en_US
dc.contributor.authorid58965184800en_US
dc.contributor.authorid55983627200en_US
dc.contributor.authorid57196441481en_US
dc.contributor.authorid55860800560en_US
dc.contributor.authorid55982859700en_US
dc.contributor.authorid56319654100en_US
dc.contributor.authorid55983050300en_US
dc.date.accessioned2025-03-03T07:47:43Z
dc.date.available2025-03-03T07:47:43Z
dc.date.issued2024
dc.description.abstractKitchen cabinets started to have a big historical impact on Malaysia in the nineteenth century. The drawback with traditional costing methods is that they fail to offer enough information that are crucial to customers, such quality and service. Activity-based costing (ABC) was created to address traditional costing?s limitations in complex product environments. However, it is not universally accepted as it overlooks unused capacity for forecasting. This work compares ABC and time-driven ABC (TDABC) to assess cost sustainability in kitchen cabinet production by determining the cost driver rate and analyzing unused capacity of time and cost, respectively. Data from a Johor-based furniture manufacturer was collected. The work successfully compares both methodologies, considering various factors. Ultimately, the forecast cost and capacity utilization in kitchen cabinet production have been determined. By applying ABC method, a single unit of kitchen cabinets is predicted to cost as much as MYR 3426.32. Whereas in TDABC, the unused capacity of time and cost are ?5208.80�min and MYR ?2838.32, accordingly. It concludes that both have strengths based on industry needs, but proving TDABC?s efficiency is essential as it is simpler, cheaper, and more powerful than ABC. Nonetheless, neither ABC nor TDABC is well-suited for kitchen cabinets manufacturing. The process of building kitchen cabinets involves inherent complexity, such as variations in measurements, material availability, and design specifications. Based on the given factors, such as higher uncertainties, biases in assumptions and inaccurate data collection, it will draw limitations in obtaining accurate and reliable data for ABC and TDABC. ? The Author(s), under exclusive license to Springer Nature Singapore Pte Ltd. 2024.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.1007/978-981-99-9848-7_9
dc.identifier.epage101
dc.identifier.scopus2-s2.0-85189132947
dc.identifier.spage91
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85189132947&doi=10.1007%2f978-981-99-9848-7_9&partnerID=40&md5=165603561e4ac941804f2330cffb59ba
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/37122
dc.identifier.volume40
dc.pagecount10
dc.publisherSpringeren_US
dc.sourceScopus
dc.sourcetitleSpringer Proceedings in Materials
dc.subjectFurniture manufacture
dc.subjectKitchens
dc.subjectActivity-based
dc.subjectActivity-based costing
dc.subjectComplex products
dc.subjectCost drivers
dc.subjectKitchen cabinets
dc.subjectMalaysia
dc.subjectProduct environment
dc.subjectTime-driven activity-based costing
dc.subjectUn-used capacity
dc.subjectCosts
dc.titleApplication of Activity-Based Costing and Time-Driven Activity-Based Costing for Kitchen Cabinen_US
dc.typeBook chapteren_US
dspace.entity.typePublication
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