Activity-Based Costing
Synopsis
Properly constructed activity-based costing (ABC) systems provide more accurate cost information about business activities and processes, and about the products, services, and customers served by these processes. ABC systems focus on organizational activities as the key element for analyzing cost behavior by linking organizational spending on resources to activities and business processes performed by these resources. This chapter describes the foundations of activity-based costing.
- Copyright:
- 1997 HBS Press
Book Details
- Book Quality:
- ISBN-13:
- Publisher:
- Harvard Business Publishing
- Date of Addition:
- 2016-08-03T00:49:07Z
- Language:
- English
- Categories:
- Usage Restrictions:
- This is a copyrighted book.