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. The major feature of the book is the
three ABC models for manufacturing processes, marketing functions,
and service industries. These models are based on the Institute of
Management Accounting (IMA)-sponsored case studies of corporate
divisions or branches that have already implemented ABC systems.
The study was directed by Harvard professors, Cooper and Kaplan,
and KPMG Peat Marwick. The book also includes illustrations of the
most important cost analysis and control techniques that every
successful operating manager must know.
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