Alternative Evaluations of Indirect Labor in an International Public Sector Entity
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Authors
Landry, Steven P.
Chan, Canri
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2014-04
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Abstract
A major problem in trying to assess cost accuracy lies in the understanding and “proper” assignment of overhead costs. Activity-Based Costing (ABC) has been offered as a means to address the inaccuracies generated by traditional costing systems, particularly the problem of “cross-subsidization” of costs. Much of the research on ABC has focused on the for-profit sector, primarily in manufacturing. More recently, services have received attention with respect to ABC analysis. We provide an ABC analysis of a nonprofit/governmental service organization, specifically the Hong Kong Housing Authority (HKHA).
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Article
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International Research Journal of Applied Finance, Vol. V Issue – 4 April, 2014, ISSN 2229 – 6891
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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.