Model for Feature Based-Costing Implementation

Authors

  • Tiago Pascoal Filomena
  • Francisco José Kliemann Neto

DOI:

https://doi.org/10.47179/abcustos.v4i1.72

Keywords:

feature costing, activity-based costing, unit of production effort, UEP

Abstract

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.

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Published

2009-01-08

How to Cite

Filomena, T. P., & Neto, F. J. K. (2009). Model for Feature Based-Costing Implementation. ABCustos, 4(1), 63–86. https://doi.org/10.47179/abcustos.v4i1.72

Issue

Section

Artigos e resenhas