A technical note on using work sampling to estimate the effort on activities under activity-based costing

Keyphrases

• Activity-based Costing 100%
• Work Sampling 100%
• Labor Costs 33%
• Product Cost 33%
• Continuous Improvement 33%
• Accurate Method 33%
• Two-stage Procedure 33%
• Time of Use 33%
• Cost Assignment 33%
• Sampling Studies 33%
• Resource Cost 33%
• Non-value-added Activities 33%

Economics, Econometrics and Finance

• Activity-Based Costing 100%
• Labor Cost 33%
• Employee Suggestion System 33%
• Time Use 33%