Measuring the Cost of Resource Capacity
Synopsis
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.
- பதிப்புரிமை:
- 1997 HBS Press
Book Details
- Book Quality:
- ISBN-13:
- Publisher:
- Harvard Business Publishing
- Date of Addition:
- 2016-08-03T03:48:38Z
- மொழி:
- English
- Categories:
- Usage Restrictions:
- This is a copyrighted book.