Measuring the Cost of Resource Capacity
Virtually all Stage III activity-based cost (ABC) systems start by estimating activity cost driver rates from historical data. However, ABC should not be thought of solely as an historical accounting or general ledger system. ABC systems should be used proactively to estimate the costs of activities that will be performed in current or future periods. This chapter shows how to incorporate both budgeted and capacity information into ABC models.
- 1997 HBS Press
Choosing a Book Format
EPUB is the standard publishing format used by many e-book readers including iBooks, Easy Reader, VoiceDream Reader, etc. This is the most popular and widely used format.
DAISY format is used by GoRead, Read2Go and most Kurzweil devices.
Audio (MP3) format is used by audio only devices, such as iPod.
Braille format is used by Braille output devices.
DAISY Audio format works on DAISY compatible players such as Victor Reader Stream.
Accessible Word format can be unzipped and opened in any tool that supports .docx files.