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Implementing Activity-Based Costing
Beginning of article
The author has developed a primer on activity-based costing (ABC). He first presents the whys and wherefores of ABC. He then provides a comprehensive case analysis to illustrate the merits of ABC systems modeling and how computer technology can and should be used in making ABC work.
Businesses operate in an uncertain and competitive world; accurate cost information is a primary weapon for survival and success, whatever the industry. If a company can't maximize information gathering and utilization capacity, it will be left in the wake of those who can. Companies, successful in disseminating relevant information, i.e., providing information empowerment to all levels of their …
