A Study on the Meurement of Idle Capacity Costs : From Capacity Costing to ABC

摘要

A problem of idle capacity costs is the critical one for a company. In the US, the measurement of such costs have been discussed since 1950s. The first advocator was Jones. He advocated u22u22Capacity Costing.u22u22 A few author followed him from 60s to 70s. Nowadays, Activity-Based Costing (ABC) is applied to measure such costs. This article discuss this historical development with economical and managerial history in the US.