Model for Feature Based-Costing Implementation
DOI:
https://doi.org/10.47179/abcustos.v4i1.72Keywords:
feature costing, activity-based costing, unit of production effort, UEPAbstract
This paper presents a model to implement featured-based cost management system. Feature costing is an emerging topic in cost management. Feature costing is not a cost method itself; it is a proposition to change the cost object from product to features. To operationalize the feature costing it was used the standard costing, the activity-based costing (ABC) and the unit of production effort methods. This model was applied to a group of seat of a body bus manufacturing company.
Downloads
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2020 Tiago Pascoal Filomena, Francisco José Kliemann Neto

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.