简介：Themajordrawbacksoftraditionalapproachestoproductcostingincludelackofmanufacturingknowledge,relianceonthedetaileddesigndescription,poorcostfunctionapproximationandinabilitytoupdateestimationalgorithmsbyusingactualcostdata.AdoptingtheActivity-BasedCosting(ABC)conceptandbasedonestimatedprocessingtime,thispaperproposesapragmaticapproachtoproductcosting.Theapproachinvolvestwostages,namelythepreparatorystageandtheestimationstage.Acasestudyconductedinarefrigeratorcompanyisreported.
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