The study examines the extent of adoption of Activity Based Costing （ABC） among naanufacturing companies in Nigeria. The primary data were sourced through questionnaires administered to the Management Accountants of...The study examines the extent of adoption of Activity Based Costing （ABC） among naanufacturing companies in Nigeria. The primary data were sourced through questionnaires administered to the Management Accountants of 40 selected manufacturing companies in South Western part of Nigeria. Descriptive statistics was employed to analyze the data. The study reveals that inability of the traditional cost systems to provide relevant cost was the most highly ranked reason in their decision to adopt ABC. Traditional methods of allocating overhead were therefore believed to be deficient in terms of improving global competitiveness. Also, 60% of the respondents have adopted ABC due to increased ranges of products, competition and increased overhead. Familiarity with and adoption of ABC was found to be across the manufacturing, more than half of the sample are familiar with it. The 40% of respondents who have not adopted ABC cited the cost and complexity involved with implementation as the main reason in non-adoption. However, cost of implementing ABC was enormous which hinder the small scale manufacturing from adopting it. This result may reflect the fact that larger firms are more likely to have the diverse mix of products or services that makes the use of ABC advantages. Consequently, the study recommends that the companies who have not adopted ABC because of its high cost of implementation should endeavor to consider its adoption because in the long run the benefits derive from it will outweigh its cost. It helps to identify inefficient products, departments and activities and helps to allocate more resources on profitable products. In conclusion, the senior management should also give their utmost support to the implementation and success of ABC.展开更多
The multi-stage supply chain optimization problem is an important subject for research. Syaxif et al. have studied the problem formulated by a 0-1 mixed integer linear programming model, and presented a st-GA （spanni...The multi-stage supply chain optimization problem is an important subject for research. Syaxif et al. have studied the problem formulated by a 0-1 mixed integer linear programming model, and presented a st-GA （spanning tree-based genetic algorithm） by using Priifer number representation as the solution method of the model. On the basis of the work done by Syarif et al., a rst-GA （revised st-GA ） to solve the multi-stage supply chain optimization problem, is presented in this paper by means of introducing new sym- metric encoding ＆ decoding procedures of Priifer number, and adopting new chromosome＇s decoding strategy, etc. To facilitate building related decision-making support system, a C language implementation method of the rst-GA is also presented in this paper. Numerical experiments have validated that the rst-GA has better performance than the st-GA.展开更多
文摘The study examines the extent of adoption of Activity Based Costing （ABC） among naanufacturing companies in Nigeria. The primary data were sourced through questionnaires administered to the Management Accountants of 40 selected manufacturing companies in South Western part of Nigeria. Descriptive statistics was employed to analyze the data. The study reveals that inability of the traditional cost systems to provide relevant cost was the most highly ranked reason in their decision to adopt ABC. Traditional methods of allocating overhead were therefore believed to be deficient in terms of improving global competitiveness. Also, 60% of the respondents have adopted ABC due to increased ranges of products, competition and increased overhead. Familiarity with and adoption of ABC was found to be across the manufacturing, more than half of the sample are familiar with it. The 40% of respondents who have not adopted ABC cited the cost and complexity involved with implementation as the main reason in non-adoption. However, cost of implementing ABC was enormous which hinder the small scale manufacturing from adopting it. This result may reflect the fact that larger firms are more likely to have the diverse mix of products or services that makes the use of ABC advantages. Consequently, the study recommends that the companies who have not adopted ABC because of its high cost of implementation should endeavor to consider its adoption because in the long run the benefits derive from it will outweigh its cost. It helps to identify inefficient products, departments and activities and helps to allocate more resources on profitable products. In conclusion, the senior management should also give their utmost support to the implementation and success of ABC.
基金This work is supported by National Natural Science Foundation of China（70361002）, the Jiangxi Provincial Advanced Education Reform Project （GanJiaoGaoZi[2004] 100Hao）, the Project of Jiangxi Provincial Department of Education （GanJiaoJiZi[2007]10Hao）, and the Science Foundation of Nanchang University （04Z02914）.
文摘The multi-stage supply chain optimization problem is an important subject for research. Syaxif et al. have studied the problem formulated by a 0-1 mixed integer linear programming model, and presented a st-GA （spanning tree-based genetic algorithm） by using Priifer number representation as the solution method of the model. On the basis of the work done by Syarif et al., a rst-GA （revised st-GA ） to solve the multi-stage supply chain optimization problem, is presented in this paper by means of introducing new sym- metric encoding ＆ decoding procedures of Priifer number, and adopting new chromosome＇s decoding strategy, etc. To facilitate building related decision-making support system, a C language implementation method of the rst-GA is also presented in this paper. Numerical experiments have validated that the rst-GA has better performance than the st-GA.
