Activity-Based Costing for Marketing and Manufacturing


Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. Next, it describes and illustrates the activity-based costing systems for both marketing and manufacturing. Finally, it includes illustrations of the most important cost analysis and control techniques that every successful operating manager must know.

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