More specific subject area Cost accounting which is associated with the allocation of overhead cost when manufacturing a product. It involves the determination of fixed and variable costs associated with the product.
Type of data The type of data used in this work is text file and figures. Texts are used to explain how activity based costing with uncertainty model is built while figures are used to test the validity of the model such as comparing design A and design B as illustrated in the essay.
How data was acquired The data was acquired through survey where different people were asked through the interview the role of activity based costing and its impact on the company. Questionnaires were also distributed to different respondents in both service and manufacturing companies to enquire whether ABC can be used in concurrent engineering and its potential in cost minimization and waste reduction.
Data format Raw and analyzed data was used to find the appropriate data that can explain the effect of ABC in a manufacturing company. Analyzed data was used to compare current results with past results.
Experimental factors The samples were pretreated before analysis. Other data was deleted and other added to increase the accuracy and validity of data.
Experimental features ABC with uncertainty design A and B were developed for evaluation purposes. Numerical values used for trial were selected and added in the model to see the difference in design A and B.
Data source location Data was collected from different sources including city and country. Some data were collected from manufacturing companies within the city while others were collected online thus provided us with the opportunity to collect global data. Sampling was only done when identifying participants and the information provided by participants were used they way they were without alteration. Collected data were also sampled to remain with a reasonable quantity of data that can be analyzed easily.
Data accessibility The data of this article is in public repository because most of the information about activity based costing can be found online and in books. It can be found in article such as Using activity-based costing and economic profit to grow the bottom-line found in URL: file:///C:/Documents%20and%20Settings/martin/Desktop/ABC%20%20EP%20Business%20Strategy%2007.pdf. Additional information or data can be found in article AN activity-based life-cycle assessment method on URL: file:///C:/Documents%20and%20Settings/martin/Desktop/Activity-Based%20LCA%20ASME%2097.pdf
Related research article There are other research articles with the information we require. They include Focus The Factory With Activity-Based Costing, Management Accounting written by OGuin, M. (1990) and Glossary of Activity-Based Management written by Raffish, N. and P.B.B. Turney (1991).
Value of the Data
They provide detailed descriptions of research datasets
The data provided was also collected using scientific method such as questionnaires and interview
They also offer a smooth but systematic peer-review process that assesses the rigor and quality of the experiments required in the generation of the data and the accuracy of their description
They are open to submissions from a wider range of ordinary science disciplines but not limited to biology and physics.
Experimental Design, Materials, and Methods
Data was acquired through the use of scientific research design. Respondents were selected randomly. The selected respondents were allowed to fill in questionnaires while others were interviewed. The questionnaires were sorted and validated to ensure correct data is collected.References
Brooks, P.L., L.J. Davidson and J.H. Palamides (1993). "Environmental compliance: You better know your ABCs, Occupational Hazards, February, pp. 41-46.
John A. Rice (2006), Mathematical Statistics and Data Analysis, Third Edition, Duxbury Advanced.
Mocciaro L & Mina A. (2012), Bringing Strategy Back into Financial Systems of Performance Measurement: Integrating EVA and PBC, Business System Review, Vol 1., Issue 1. pp.85-102
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