Status of Activity Based Costing System in Selected Dairy Industries of Nepal

Authors

  • Shankar Prasad Bhandari Faculty of Management, TU, Kirtipur

DOI:

https://doi.org/10.3126/tuj.v28i1-2.26258

Keywords:

Activity-based costing, Traditional costing, Cost reduction, Activities

Abstract

Profits and productivity both accelerate by reducing costs through better use of resources. In the current context of globalization, Nepalese Dairies should find out the ways to improve the quality of products along with the strategies of reducing existing costs. This study reveals that Dairy plants are using traditional costing system to recover their overhead cost. However, 37 percent were in favor of ABC in their future plan, 63 percent were satisfied with their existing system of cost accounting. They did not support implementation of ABC in future. Thus the existing system of costing in Dairy industry of Nepal is not effective neither to raise higher rate of profit nor productivity.

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Author Biography

Shankar Prasad Bhandari, Faculty of Management, TU, Kirtipur

Associate Professor

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Published

2013-12-02

How to Cite

Bhandari, S. P. (2013). Status of Activity Based Costing System in Selected Dairy Industries of Nepal. Tribhuvan University Journal, 28(1-2), 291–300. https://doi.org/10.3126/tuj.v28i1-2.26258

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Section

Articles