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Journal articles on the topic 'Activity cost'

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Author: Grafiati

Published: 10 December 2022

Last updated: 28 January 2023

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1

Labunska, Svitlana, Robert Karaszewski, Olena Prokopishyna, and Iegor Iermachenko. "Cognitive analytical tools for cost management of innovation activity." Problems and Perspectives in Management 17, no. 1 (April 3, 2019): 395–407. http://dx.doi.org/10.21511/ppm.17(1).2019.34.

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Promotion of innovations on the market is hampered in Ukraine by the lack of methodological approaches for analyzing the efficiency of innovative projects. The lack of appropriate methodology leads companies to refuse to innovate because of the uncertainty of final economic outcomes. The introduction of project based methods for innovation activity management allows, on the one hand, to reconcile strategic and operational objectives within the innovation process, innovation activity and general financial and economic activity of the enterprise, and on the other hand, to implement cognitive approaches to organization of company’s innovation management.The research argues the possibilities of applying the canonical correlation method for structuring the causal links between the determined components of a company innovative capability, such as innovation potential, innovative business opportunities and system margin. As these components may be further assessed by quantitative indices, the method of regression analysis is also used to develop analytical tools for innovation management, which allow to reveal the interrelated impact of expenses on the results of innovation activity. The paper analyzes changes in a company innovative capability that can be provoked by increased material, depreciation, labor and information costs and discusses directions of interrelated changes. Practical testing of submitted proposals is realized based on the Ukrainian companies’ statements for 2012–2017.

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2

Berling, Peter. "Holding cost determination: An activity-based cost approach." International Journal of Production Economics 112, no. 2 (April 2008): 829–40. http://dx.doi.org/10.1016/j.ijpe.2005.10.010.

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3

Charles, Shannon, and Don Hansen. "Activity-Based Parsimonious Cost Systems." Journal of Cost Analysis and Parametrics 7, no. 2 (May 4, 2014): 129–47. http://dx.doi.org/10.1080/1941658x.2014.929987.

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4

Bainbridge, A. E. "Cost management by activity identification." Engineering Management Journal 3, no. 1 (1993): 27. http://dx.doi.org/10.1049/em:19930008.

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5

Kaplan, Todd R., Israel Luski, and David Wettstein. "Innovative activity and sunk cost." International Journal of Industrial Organization 21, no. 8 (October 2003): 1111–33. http://dx.doi.org/10.1016/s0167-7187(03)00033-x.

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6

Laslo, Zohar. "Activity time–cost tradeoffs under time and cost chance constraints." Computers & Industrial Engineering 44, no. 3 (March 2003): 365–84. http://dx.doi.org/10.1016/s0360-8352(02)00214-0.

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7

Andriushchenko, Kateryna, Mariia Tepliuk, Svitlana Boniar, Natalya Ushenko, and Anastasiia Liezina. "Influence of cost drivers on value-oriented management of investment activity of companies." Investment Management and Financial Innovations 16, no. 3 (October 9, 2019): 353–64. http://dx.doi.org/10.21511/imfi.16(3).2019.31.

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Nowadays, there is a constant need to build an appropriate system for assessing the company`s value for shareholders, which implies that the company chooses an adequate model based on drivers, which allow making decisions at all management levels associated with investment activity, ensuring an increase in value for owners. The purpose of the article is to improve the methodology for assessing the influence of drivers as a critical element of value-oriented management on the investment activity of companies. The analysis technique consists of two parts. In the first part, regression models of factors influence and cost drivers on the value multipliers and shareholder profits were built. Based on the interpretation of the coefficients obtained, it should be noted that the cost-effectiveness of assets has the most powerful impact on the market value of the company and shareholder`s profitability. Thus, the presence of sustainable competitive advantages, resulting simultaneously in higher company value and profitability, the variable profitability in its turn does not fully reflect the potential for generating cash flows in the future. In the second part of the analysis, the authors built the probit models of the factors influence and cost drivers on the probability that the value multipliers of the market average values and the total profitability of shareholders are above the market average. Based on the relative strength model of the influence factors and drivers of value on value-based management, the recommendations were formulated.

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8

van Mechelen, Willem. "Cost-Benefit of Physical Activity Programs." Medicine & Science in Sports & Exercise 39, Supplement (May 2007): 61. http://dx.doi.org/10.1249/01.mss.0000272680.77852.26.

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9

Boone, Tom R., Eric C. Shelley, and David P. Miller. "Launch Cost Thresholds for Economic Activity." New Space 6, no. 3 (September 2018): 201–10. http://dx.doi.org/10.1089/space.2017.0042.

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10

Hatano, Giyoo. "Cost and benefit of modeling activity." Learning and Instruction 7, no. 4 (December 1997): 383–87. http://dx.doi.org/10.1016/s0959-4752(97)00010-8.

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11

Lipke, Oliver, and Lukas Weber. "Activity-Based Cost Management bei Finanzdienstleistern." Controlling 12, no. 10 (2000): 485–90. http://dx.doi.org/10.15358/0935-0381-2000-10-485.

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12

Jackson, Denise F., and Thomas G. Greenwood. "An activity-based cost management system." Computers & Industrial Engineering 23, no. 1-4 (November 1992): 413–16. http://dx.doi.org/10.1016/0360-8352(92)90149-e.

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13

Dearman, David T., and Michael D. Shields. "Cost Knowledge and Cost-Based Judgment Performance." Journal of Management Accounting Research 13, no. 1 (January 1, 2001): 1–18. http://dx.doi.org/10.2308/jmar.2001.13.1.1.

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This paper reports evidence on how managers' cost knowledge affects their cost-based judgment performance when a volume-based cost accounting system is used and products have diverse resource consumption. The evidence indicates that managers who have activity-based costing (ABC) knowledge content and/or an activity knowledge structure debias the cost information to have relatively good judgment performance. In contrast, managers with only cost-accounting knowledge content have relatively poor judgment performance. The judgment performance model (Libby and Luft 1993) provides the theoretical framework for this paper. Implications of this paper for future research are discussed.

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14

Santini, V., F. Truschi, A. Bertelli, and C. Lazzaro. "Cost of red blood cell transfusion: an activity-based cost description." Drugs and Cell Therapies in Hematology 2, no. 2 (July 5, 2013): 157. http://dx.doi.org/10.4081/dcth.2013.45.

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15

Santini, aleria, Fabio Truschi, and Antonella Bertelli. "Cost of Red Blood Cell Transfusion: An Activity-Based Cost Analysis." Blood 116, no. 21 (November 19, 2010): 3817. http://dx.doi.org/10.1182/blood.v116.21.3817.3817.

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Abstract Abstract 3817 Background: For the majority of patients (pts) with myelodysplastic syndromes (MDS), anemia is the principal cause of symptoms. Red blood cell (RBC) transfusion can alleviate fatigue, dyspnea, and cardiac problems in anemic pts. Approximately 80% of pts with MDS are anemic at the time of presentation and more than 40% require regular RBC transfusions at some stage of disease (Brechignac, Blood, 2004;A4716). Cost of blood products is one of the most uncontrollable items in the budget of MDS care. Aims: This study was performed to identify, measure, and assess the health care activities and resources needed to provide RBC transfusions, and to determine their costs. Methods: This cost analysis was performed from the perspective of health care providers, according to the Activity Based Costing (ABC) method (Asadi, J Soc Health Syst,1996). ABC systems focus on activities involved in the delivery of care. Under the ABC system, costs are first traced to activities and then traced from the activities to units of episodic care using cost drivers based on the consumption of activity resources (Udpa, Manag Care Q, 2001). This analysis was performed within Florence Italy's Local Health Authority (ASL 10; 813,419 members, 48% male, 2008), at OSMA Transfusion Center, with scientific support from the Hematology Unit of AOU Careggi University Hospital, Florence. All transfusions were performed in an outpatient ambulatory setting and no hospitalizations (for any cause) were considered in the analysis. A “self-reporting” approach (Burke, J Nurse Admin, 2000) was used to collect resource utilization data. According to the ABC method, the transfusion procedure was described in terms of episodes that encompass macro-activities and micro-activities (Casati, McGraw-Hill, 2002) and are represented in a process-flow diagram. All professionals involved in providing RBC transfusions participated in structured interviews and validated the flow chart generated to represent the process. Human, material, and capital resources were described, and their unitary costs provided by the OSMA Cost and Performance Management Office, for the year 2008. Episodes identified were: RBC donation, processing, and transfusion, each subdivided into macro-activities and micro-activities amenable to economic assessment. Macro-activities identified for donation included: admission, clinic visit, donation, and discharge; for processing: centrifugation, separation of blood elements, and storage; and for transfusion: pt admission, compatibility testing, distribution, transfusion, and waste management. Micro-activities were evaluated according to the professional who performed the task and the time and materials required. Unit costs were attributed to resources as follows: Results: The total average cost of the 3 episodes for RBC transfusion was |CE492.57, divided as follows: 1) donation: |CE116.02; 2) processing |CE233.29; 3) transfusion |CE135.16, and 4) overhead |CE8.10. Cost distribution is shown in the Table. The cost of a single RBC unit was |CE349.31. OSMA-Florence Transfusion Center managed 7,994 RBC units in 2008, from which the Hematology section performed an average of 23 transfusions per week (4.6 per day). Conclusion: RBC transfusion is an essential and life-saving intervention for anemic patients. The economic burden of transfusions comprises 2 dimensions: costs to perform transfusion and costs associated with management of transfusion-related risks (eg, iron overload, transmitted infections, adverse effects attributable to immune mechanisms) (Alessandrino, Blood, 2002). Our analysis quantitates costs for the first dimension, providing direct and indirect costs of RBC transfusion. Disclosures: No relevant conflicts of interest to declare.

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16

Labunska, Svitlana, Mariana Petrova, and Olena Prokopishyna. "Asset and cost management for innovation activity." Economic Annals-ХХI 165, no. 5-6 (October 2017): 13–18. http://dx.doi.org/10.21003/ea.v165-03.

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17

Moraes, M. F. D., C. Ferrarezi, F. J. A. Mont'Alverne, and N. Garcia-Cairasco. "Low-cost automatic activity data recording system." Brazilian Journal of Medical and Biological Research 30, no. 8 (August 1997): 1009–16. http://dx.doi.org/10.1590/s0100-879x1997000800015.

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18

Zhao, Lihui, and Zihui Yang. "Time-Driven Activity-Based Cost Expansion Model." Journal of Engineering, Project, and Production Management 12, no. 2 (May 1, 2022): 116–25. http://dx.doi.org/10.32738/jeppm-2022-0011.

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The classic Cost-Volume-Profit (CVP) model cannot meet the needs of accurate decision-making under the new cost structure, and the time-driven activity-based costing can accurately and timely respond to rising overhead costs through accurate identification of time-related resource consumption. By relaxing the constraints of the CVP model, based on the time-driven activity-based costing method, this paper reclassifies and divides the cost behavior, constructs an extended CVP analysis model, and uses the operating data of Hunan Gongsheng Fengsheng Equipment Manufacturing Co., Ltd (GSFS) to conduct the empirical analysis. The results show that the extended model is reliable and effective.

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19

Yanagawa, Teri L., Guijing Wang, Michael Pratt, and Larissa Roux. "The Cost of Physical Activity Promotion Interventions." Medicine & Science in Sports & Exercise 36, Supplement (May 2004): S213. http://dx.doi.org/10.1249/00005768-200405001-01022.

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20

Tsai, Wen‐Hsien. "Quality cost measurement under activity‐based costing." International Journal of Quality & Reliability Management 15, no. 7 (November 1998): 719–52. http://dx.doi.org/10.1108/02656719810218202.

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21

Muller-Riemenschneider, F., T. Reinhold, and S. N. Willich. "Cost-effectiveness of interventions promoting physical activity." British Journal of Sports Medicine 43, no. 1 (November 19, 2008): 70–76. http://dx.doi.org/10.1136/bjsm.2008.053728.

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22

Yanagawa, Teri L., Guijing Wang, Michael Pratt, and Larissa Roux. "The Cost of Physical Activity Promotion Interventions." Medicine & Science in Sports & Exercise 36, Supplement (May 2004): S213. http://dx.doi.org/10.1097/00005768-200405001-01022.

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23

Howe, Cheryl A., Kristen Benya, Patty S. Freedson, Henry A. Feldman, and Stavroula Osganian. "Energy Cost Of Physical Activity In Children." Medicine & Science in Sports & Exercise 41 (May 2009): 441. http://dx.doi.org/10.1249/01.mss.0000355891.59517.98.

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24

Noblet, J., X. S. Shi, and S. Dubois. "Energy cost of standing activity in sows." Livestock Production Science 34, no. 1-2 (March 1993): 127–36. http://dx.doi.org/10.1016/0301-6226(93)90041-f.

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25

Kotliarov, Ivan D. "Transaction Cost and Activity of Economic Agents." Journal of Institutional Studies 9, no. 1 (March 25, 2017): 69–87. http://dx.doi.org/10.17835/2076-6297.2017.9.1.069-087.

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26

Morrison, J. C., J. N. Martin, R. W. Martin, L. W. Hess, K. S. Gookin, and W. L. Wiser. "Cost effectiveness of ambulatory uterine activity monitoring." International Journal of Gynecology & Obstetrics 28, no. 2 (February 1989): 127–32. http://dx.doi.org/10.1016/0020-7292(89)90471-2.

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27

Turk, Frederick J. "Activity-based costing: A cost management tool." New Directions for Higher Education 1993, no. 83 (1993): 27–34. http://dx.doi.org/10.1002/he.36919938305.

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28

Klanšek, Uroš, and Mirko Pšunder. "Cost Optimal Project Scheduling." Organizacija 41, no. 4 (July 1, 2008): 153–58. http://dx.doi.org/10.2478/v10051-008-0017-3.

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Cost Optimal Project SchedulingThis paper presents the cost optimal project scheduling. The optimization was performed by the nonlinear programming approach, NLP. The nonlinear total project cost objective function is subjected to the rigorous system of the activity precedence relationship constraints, the activity duration constraints and the project duration constraints. The set of activity precedence relationship constraints was defined to comprise Finish-to-Start, Start-to-Start, Start-to-Finish and Finish-to-Finish precedence relationships between activities. The activity duration constraints determine relationships between minimum, maximum and possible duration of the project activities. The project duration constraints define the maximum feasible project duration. A numerical example is presented at the end of the paper in order to present the applicability of the proposed approach.

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29

Werner, Michael L., and Fu Yuan Xu. "Improving Manufacturing Management with Activity Based Costing." Advanced Materials Research 472-475 (February 2012): 2494–501. http://dx.doi.org/10.4028/www.scientific.net/amr.472-475.2494.

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The calculation of product cost in modern manufacturing enterprises includes assigning direct costs and indirect costs (overhead) to products. Direct material and direct labor costs can be traced to individual products or batches of products. However, because overhead is an indirect cost and benefits more than one product, it is difficult if not impossible to determine the true overhead cost associated with the overhead resources consumed to manufacture individual products produced. The factory resources included in overhead are an important component of manufacturing product. Overhead costs have traditionally been allocated to products using allocation bases which are correlated to the incurrence of cost such as direct labor hours, direct labor cost, or machine hours using one or few plant-wide allocation base for this purpose. The resulting product costs are used for external financial reporting and are also often used internally as a source of information for management decisions. The information provided by traditional cost systems is often so inaccurate it causes managers to do the wrong things. Further, traditional product costing offers little help to managers in their efforts to reduce costs. Activity based costing is a technique that allocates cost based on activities and volumes that cause cost. The use of these cost causes, called cost drivers, significantly increases product cost accuracy and also encourages managers to take cost-cutting actions that result in true cost savings to the firm. This paper will explore activity based costing and how it can help manufacturers to increase product cost accuracy and to reduce costs.

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30

Huang, Qianyun (Ivy). "Skylar, Inc.: Traditional Cost System vs. Activity-Based Cost System – A Managerial Accounting Case Study." Applied Finance and Accounting 4, no. 2 (July 30, 2018): 55. http://dx.doi.org/10.11114/afa.v4i2.3496.

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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.

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31

Gill, A. "Identifying potential bottlenecks through activity under-utilization cost." International Journal of Simulation Modelling 7, no. 4 (December 15, 2008): 165–75. http://dx.doi.org/10.2507/ijsimm07(4)1.104.

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32

Tsai, Wen-Hsien, and Shi-Yin Jhong. "Carbon Emissions Cost Analysis with Activity-Based Costing." Sustainability 10, no. 8 (August 13, 2018): 2872. http://dx.doi.org/10.3390/su10082872.

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Due to growing awareness about environmental issues, consumers are becoming more likely to purchase environmentally friendly products that involve lower carbon emissions (CE). Environmental regulations are being enforced and lower-carbon products are being produced in order to maintain competitiveness when complying with such regulations. This paper aims to explore the effect of CE on profit through three kinds of models using the activity-based costing (ABC) approach. The results indicate that governmental policy makers can effectively decrease CE by Total Quantity Control (TQC) to resolve problems of environmental degradation. Governmental policy makers can control CE by limiting the quantities of CE, thereby forcing manufacturers to decrease CE during production. Furthermore, policy makers can set up regulations on CE quotas to control CE well instead of imposing carbon taxes. Therefore, manufacturers will try their best to find methods of improving production processes, equipment, and/or materials to decrease the CE quantity and achieve maximum profit under the restricted carbon emissions quotas.

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33

Venancio, Ana, Farzana Chowdhury, and David Audretsch. "Does Low Cost Import Competition Effect Entrepreneurial Activity?" Academy of Management Proceedings 2019, no. 1 (August 1, 2019): 17541. http://dx.doi.org/10.5465/ambpp.2019.17541abstract.

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34

LIM, Se-Min, Jooyoung PARK, and Hyeong-Cheol OH. "Low-Cost Method for Recognizing Table Tennis Activity." IEICE Transactions on Information and Systems E102.D, no. 10 (October 1, 2019): 2051–54. http://dx.doi.org/10.1587/transinf.2019edl8017.

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35

Putra, Yudiarto Perdana, and Kartika Yuliari. "Analisis Unit Cost Mahasiswa Berdasarkan Activity Based Costing." JURNAL NUSANTARA APLIKASI MANAJEMEN BISNIS 2, no. 1 (April 18, 2017): 47. http://dx.doi.org/10.29407/nusamba.v2i1.563.

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Dalam konsep pembiayaan pendidikan ada dua hal penting yang perlu dianalisis, yaitu biaya pendidikan secara keseluruhan (Total cost) dan biaya satuan per mahasiswa (Unit cost). Dengan menganalisis biaya satuan memungkinkan untuk mengetahui efisiensi dalam penggunaan sumber-sumber di perguruan tinggi, keuntungan dari investasi pendidikan, dan pemerataan pengeluaran masyarakat dan pemerintah untuk pendidikan. Setting penelitian pada Fakultas Ekonomi Universitas “X” Di Kota Kediri. Data diperoleh melalui wawancara dengan pihak lembaga dan pemenuhan data-data yang dibutuhkan dalam penelitian. Dalam Penelitian ini menggunakan metode analisis deskriptif, yaitu menentukan pemicu biaya, mengelompokkan biaya, menghitung tarif dan menganalisis harga Tarif SPP dengan metode Activity Based Costing (ABC), kemudian membandingkan Tarif SPP yang ditetapkan dengan metode Activity Based Costing(ABC). Hasil Penelitian diharapkan bisa menjadi masukan kepada pengelola lembaga pendidikan dalam penentuan biaya pendidikan, sehingga bisa maksimal dalam memberikan pelayanan kepada mahasiswa. Kata kunci : Activity Based Costing Model, Unit Cost, Total Cost.

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36

Nikitenko, Sergey M., and Maria A. Mesyats. "INVENTIVE ACTIVITY AND COST INDICATORS OF REGIONAL PRODUCTION." Economics and innovation management 10, no. 3 (2019): 49–61. http://dx.doi.org/10.26730/2587-5574-2019-3-49-61.

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37

Chan, Yee-Ching Lilian. "Improving hospital cost accounting with activity-based costing." Health Care Management Review 18, no. 1 (1993): 71–77. http://dx.doi.org/10.1097/00004010-199301810-00008.

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38

Chan, Yee-Ching Lilian. "Improving hospital cost accounting with activity-based costing." Health Care Management Review 18, no. 1 (1993): 71–78. http://dx.doi.org/10.1097/00004010-199324000-00008.

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39

BOEL, PAOLA, and GABRIELE CAMERA. "Monetary Equilibrium and the Cost of Banking Activity." Journal of Money, Credit and Banking 52, no. 4 (December 10, 2019): 653–83. http://dx.doi.org/10.1111/jmcb.12676.

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40

Qingge, Zhang. "A New Activity-Based Financial Cost Management Method." Physics Procedia 33 (2012): 1906–12. http://dx.doi.org/10.1016/j.phpro.2012.05.301.

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41

Ong, N. S., and L. E. N. Lim. "Activity-based cost-modelling procedures for PCB assembly." International Journal of Advanced Manufacturing Technology 8, no. 6 (November 1993): 396–406. http://dx.doi.org/10.1007/bf01751101.

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42

Kemp, Alexander G., and Bruce MacDonald. "Cost savings and activity levels in the UKCS." Energy Policy 23, no. 1 (January 1995): 71–83. http://dx.doi.org/10.1016/0301-4215(95)90767-2.

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43

Maciel, Larissa G., Janaína V. dos Anjos, and Thereza A. Soares. "Fast and low-cost evaluation of hydroxykynurenine activity." MethodsX 7 (2020): 100982. http://dx.doi.org/10.1016/j.mex.2020.100982.

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44

McKeon, Tad. "Activity-based cost management: A tool for survival." Journal of Home Health Care Practice 7, no. 4 (August 1995): 69–75. http://dx.doi.org/10.1177/108482239500700410.

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45

Richards, ML, PSW Davies, and SC Bell. "Energy cost of physical activity in cystic fibrosis." European Journal of Clinical Nutrition 55, no. 8 (July 24, 2001): 690–97. http://dx.doi.org/10.1038/sj.ejcn.1601201.

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46

Hussain, Mostaque, and A. Gunasekaran. "Activity‐based cost management in financial services industry." Managing Service Quality: An International Journal 11, no. 3 (June 2001): 213–26. http://dx.doi.org/10.1108/09604520110391324.

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47

Trussel, John M., and Larry N. Bitner. "Strategic cost management: an activity‐based management approach." Management Decision 36, no. 7 (September 1998): 441–47. http://dx.doi.org/10.1108/00251749810227093.

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48

Roux, Larissa, Michael Pratt, Tammy O. Tengs, Michelle M. Yore, Teri L. Yanagawa, Jill Van Den Bos, Candace Rutt, et al. "Cost Effectiveness of Community-Based Physical Activity Interventions." American Journal of Preventive Medicine 35, no. 6 (December 2008): 578–88. http://dx.doi.org/10.1016/j.amepre.2008.06.040.

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49

Zamrud, N. F., and M. Y. Abu. "COMPARATIVE STUDY: ACTIVITY BASED COSTING AND TIME DRIVEN ACTIVITY BASED COSTING IN ELECTRONIC INDUSTRY." Journal of Modern Manufacturing Systems and Technology 4, no. 1 (March 27, 2020): 68–81. http://dx.doi.org/10.15282/jmmst.v4i1.3840.

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By the 1980s, Traditional Cost Accounting (TCA) is no longer reflecting the current economic reality due to distorted information about the profitability of their orders, products, and customers. In addition, Activity-based Costing (ABC) is a costing method originally developed to overcome the shortcoming of TCA method in the era of rapidly increasing product complexity and diversification. However, it is not universally accepted because it ignores the potential for unused capacity which will be beneficial for forecasting. The objective of this work is to compare the advantages of ABC and Time-driven Activity-Based Costing (TDABC) by analyzing the features towards costing sustainment. The work begins by collecting data at electric electronic industry located at Pahang and the product selected is a magnetic inductor. ABC focuses on the costs inherent in the activity based products to produce, distribute or support the products concerned. TDABC uses time equation and capacity cost rate (CCR) to measure the unused capacity with respect to the time and cost. This work has successfully compares the methodology between ABC and TDABC in electronic industry. The item such as stages for cost allocation, determination of drivers, action taken for an additional activity, cost consideration for implementation, system building, system update, information given from each method, transparency, overestimation of cost, differentiation of service level, oversimplification of activities and capacity forecast and planning. It concludes that both have their strength according to the industry needs.

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50

Wang, Xin Ping, and Qi Zhang. "Research on Activity Quality Costing." Advanced Materials Research 403-408 (November 2011): 3322–28. http://dx.doi.org/10.4028/www.scientific.net/amr.403-408.3322.

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Quality costing is an important part of quality cost management. How to adjust quality and cost scientifically is the focus of attention. Firstly from the perspective of the activity, this paper analyzes limitations of current quality cost accountings, and proposes the idea of quality costing under activity-based-costing. At the same time, this article constructs the theoretical model of activity quality costing, and designs mathematical calculation model specifically for the quality costing on the basis of original activity-based costing mathematical calculation model. Finally the author gives operation steps of activity quality costing.

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