Activity-based costing in a service organization

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Authors
Spence, Frank W.
Subjects
Activity-based accounting
Service industry
Public transit
Advisors
Euske, Kenneth J.
Nevels, Jeffrey
Date of Issue
1993-06
Date
June 1993
Publisher
Monterey, California. Naval Postgraduate School
Language
en_US
Abstract
Relative to the research on activity-based costing in manufacturing environments, very little research has been done in service organizations. This thesis is a comparative analysis of a traditional cost accounting system with an activity-based cost accounting system in a medium-sized mass transit system. The purpose of the analysis was to determine whether activity-based accounting techniques can effectively be applied in a service industry. In addition, a goal for the thesis was to determine which costing system reports a more precise estimate of the cost of the output. The author concluded that an activity-based system does provide a more precise estimate of the output costs.
Type
Thesis
Description
Series/Report No
Department
Department of Administrative Sciences
Organization
Naval Postgraduate School (U.S.)
Identifiers
NPS Report Number
Sponsors
Funder
Format
65 p.
Citation
Distribution Statement
Approved for public release; distribution is unlimited.
Rights
This publication is a work of the U.S. Government as defined in Title 17, United States Code, Section 101. Copyright protection is not available for this work in the United States.
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