IDEAS home Printed from https://ideas.repec.org/a/rfa/afajnl/v4y2018i2p55-66.html
   My bibliography  Save this article

Skylar, Inc.: Traditional Cost System vs. Activity-Based Cost System ¨C A Managerial Accounting Case Study

Author

Listed:
  • Qianyun (Ivy) Huang

Abstract

This case is about a fictitious office workstation manufacturing company ¡°Skylar Inc.¡± and their implementation of the traditional cost system and the activity-based cost system (ABC, hereafter) when allocating product costs. The case focuses on the application of activity-based costing in assigning costs to activity cost pools, calculating activity rates, and assigning activity costs to cost objects. It also highlights the difference between the traditional cost system and ABC in regards to allocating manufacturing and non-manufacturing overhead costs and assigning direct costs to products. This case is designed to provide students with both number crunching exercises and theoretical discussions of the topics.

Suggested Citation

  • Qianyun (Ivy) Huang, 2018. "Skylar, Inc.: Traditional Cost System vs. Activity-Based Cost System ¨C A Managerial Accounting Case Study," Applied Finance and Accounting, Redfame publishing, vol. 4(2), pages 55-66, August.
    • Handle: RePEc:rfa:afajnl:v:4:y:2018:i:2:p:55-66
    as

    Download full text from publisher

    File URL: http://redfame.com/journal/index.php/afa/article/view/3496/3648
    Download Restriction: no
    File URL: http://redfame.com/journal/index.php/afa/article/view/3496
    Download Restriction: no
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Obiedah Mohammad Alqudah & Safrul Izani Mohd Salleh, 2023. "The Realities and Expectations of Calculating Government Service Costs: An Analysis of Jordanian Hospitals," International Journal of Economics and Financial Issues, Econjournals, vol. 13(1), pages 65-72, January.

    More about this item

    Keywords

    activity-based costing; traditional cost system; overhead allocation; product cost; product margin;
    All these keywords.

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rfa:afajnl:v:4:y:2018:i:2:p:55-66. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Redfame publishing (email available below). General contact details of provider: https://edirc.repec.org/data/cepflch.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.