Alternative Evaluations of Indirect Labor in an International Public Sector Entity
Landry, Steven P.
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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).