Allocation of Energy Costs In Manufacturing Using Activity-Based Costing
作者:
J.Michael Fernandes,
BarneyL. Capehart,
LynneC. Capehart,
期刊:
Energy Engineering
(Taylor Available online 1997)
卷期:
Volume 94,
issue 4
页码: 17-33
ISSN:0199-8595
年代: 1997
DOI:10.1080/01998595.1997.10530381
出版商: Taylor & Francis Group
数据来源: Taylor
摘要:
Traditional accounting and product costing methods usually take energy costs, put them into the category of overhead, and then allocate these costs based on the product's labor usage rate. Often, this does not correctly assign the true energy cost to a given product or cost center. A more modem approach is activity-based costing which identifies specific cost drivers and then allocates costs based on the details of the facility's equipment, operation and product mix. This article will apply the activity-based costing methodology to allocating energy costs in a manufacturing environment. Energy costs at Double Envelope Corporation, located in Gainesville, FL, are used as an example of this new method. To the authors' knowledge, this is the first article to specifically apply the principles of activity-based costing to detailed energy costing and energy management in an actual manufacturing company.
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