Development of a costing model for added product components (APC) within the graphical industry

Added product components form an important part of the revenue for organizations. Adding product components involves adding an activity to the regular activities (printing, cutting & folding). This activity is added within the original production line and results in an additional charge for customers. This research aims to develop a costing model to measure the cost of added product components, in order to help managers in the decision making process to accept or decline a customers order. The analysis will take place in the form of a case study, where the costing model will be applied within the organization that operates in the graphical industry.