Application of activity based costing in investment analysis

Churirat Boonkhun, M. Jeya Chandra, E. Emory Enscore

Research output: Contribution to journalArticlepeer-review

2 Scopus citations


In this paper, we analyze selection of investment alternatives using the Activity Costing Method (ABC), which directly relates the financial criteria to activities. The use of ABC in investment analysis can be made very effective, by relating activities to the strategic objectives and measuring monetary and non-monetary performance through activities. A numerical example is provided to illustrate the methodology developed.

Original languageEnglish (US)
Pages (from-to)68-78
Number of pages11
JournalInternational Journal of Industrial Engineering : Theory Applications and Practice
Issue number1
StatePublished - 2005

All Science Journal Classification (ASJC) codes

  • Industrial and Manufacturing Engineering

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