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صفحه نخست /A COMPARATIVE SURVEY OF ...
عنوان
A COMPARATIVE SURVEY OF TRADITIONAL COSTING WITH ACTIVITY-BASED COSTING IN THE HOUSE FURNITURE INDUSTRY
نوع پژوهش مقاله چاپ‌شده
کلیدواژه‌ها
Traditional costing, Activity-Based Costing, Cost of goods sold, Sale Expenses
چکیده
This research aims at surveying the traditional costing in comparison with the activity-based costing in the house furniture industry. To achieve the research objectives, the researcher feels constrained to formulate three hypotheses so as to examine and compare the cost prices of the products and sale expenses in the two methods of traditional costing and the activity-based costing. The methodology is a case study of a descriptive–analytical type with the research population limited to the products of a furniture production firm. Having compared the obtained data in terms of the traditional and activity-based costing, the researcher utilizes the Student's t-test in order to analyze the data and determine their significance. The results indicate that there exists no significant difference between the cost of goods sold and sale expenses when the two procedures of traditional costing and the activity-based costing are used in the furniture industry.
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