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136 Resources for

activity based costing

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BNET Business Dictionary

Activity Based Costing: a method of calculating the cost of a business by focusing on the actual cost of activities, thereby producing an estimate of the cost of individual products or services.Example: An...; Activity Based Costing definition on BNET »

BNET Resources

Better ABC.(BOOK OF THE MONTH)(activity-based costing)(Brief article): Textbook activity-based costing appears straightforward--a great way to manage a company's resources. But many executives who have tried to implement ABC on a large scale have found the approach limiting and frustrating. Textbook activity-based costing appears straightforward--a great way to manage a company's...; Tags: ABC Inc., Activity Based Costing; Research articles 2007-11-01
ABCs of batch processing: assign the batch cost to the product that required the batch activity? Maybe not!(activity-based costing): When it comes to adding or reducing products or services, accurate cost information is critical. Activity-based costing ABC provides solutions to measuring costs that traditional methods do not address. Rather than simply dividing costs among the n When it comes to adding or reducing products or...; Tags: ABC Inc., Activity Based Costing; Research articles 2007-08-01
Understanding Activity Based Costing: Activity based costing ABC is an accounting technique that aims to clarify exactly how and where a company makes its profit.ABC assigns costs to all the resources needed to carry out a particular business activity. It also accounts for indirect ("soft") operating costs. The result is a fuller financial picture...; Tags: manufacturing, pricing strategy, strategy, tool, Managerial accounting, financial, BNET Editorial, agreement, activity-based management, Activity Based Costing, accrual, accounting; Articles 2007-07-16
An Introduction to the Microsoft Office 2007 Ribbon Interface: Tags: Work Life, ABC Inc., analysis, financial, financial planning, petroleum, pricing, quantitative analysis, Activity Based Costing; Articles 2007-02-05
Alcoa and others blend operational, financial data with performance suite.(ACTIVITY-BASED COSTING): Is activity-based costing ABC set for a comeback? Popularized in the late 1980s by Harvard Business School's Dr. Robert Kaplan, the technique analyzes cost by looking at the activities that drive it, rather than treating cost--as management accou Is activity-based costing ABC set for...; Tags: Activity Based Costing, Alcoa Inc., financial, performance; Research articles 2006-01-01

Critical issues to address before you embark on an ABC journey: Over the past two decades, Activity Based Costing ABC, a cost system designed to reduce product cost distortions caused by traditional cost accounting systems, became a popular business tool. Numerous articles and cases for and against ABC appeared in both academic and professional publications. As the dust settles, the degree...; Tags: ABC Inc., Activity Based Costing; Research articles 2003-09-01
Voyage of discovery: for all its professed benefits, activity-based costing isn't an easy system to implement. Selvan Naidoo draws on his experiences of establishing ABC in a shipping company to describe the key decisions to be madeand the major pit: Activity-based costing ABC is often viewed as a daunting task, perhaps quite rightly so. The processes of data accumulation and cleansing demand a lot of effort, but following a few basic principles from the start can help to sharpen your focus and improve results.; Tags: ABC Inc., Activity Based Costing, benefit; Research articles 2002-05-01
Voyage of discovery: for all its professed benefits, activity-based costing isn't an easy system to implement. Selvan Naidoo draws on his experiences of establishing ABC in a shipping company to describe the key decisions to be made--and the major pitfall: Activity-based costing ABC is often viewed as a daunting task, perhaps quite rightly so. The processes of data accumulation and cleansing demand a lot of effort, but following a few basic principles from the start can help to sharpen your focus and Activity-based costing ABC is...; Tags: ABC Inc., Activity Based Costing, benefit; Research articles 2002-05-01
ABC: a follow-up survey of CIMA members. (Chartered Institute of Management Accountants): The 1990 survey of Chartered Institute of Management Accountants CIMA members on their use of activity-based costing ABC was followed up by another survey in 1994 to determine changes in ABC usage over the five-year period. The 187 accountants who parThe 1990 survey of Chartered Institute of Management Accountants CIMA...; Tags: ABC Inc., Activity Based Costing, survey; Research articles 1996-07-01
ABC evolution: the next step for activity-based management. (activity-based costing): Activity-based costing ABC has been addressed in a variety of recent articles. They usually include a number of ABC-related issues - merits, theory, and techniques. While the fundamentals of the initial ABC exercise have been well documented, other Activity-based costing ABC has been addressed in a...; Tags: ABC Inc., activity-based management, Activity Based Costing; Research articles 1995-06-01
ABC basics.(activity-based costing): Adopting activity-based costing ABC can bring wider benefits to a company, and often product costing is not the main benefit which results from introducing activity-based management. ABC concentrates on analysing overhead costs within a business, and itAdopting activity-based costing ABC can bring wider benefits to a company, and often product...; Tags: ABC Inc., Activity Based Costing, benefit; Research articles 1996-06-01
Those ABC blues. (views on activity-based costing): Activity-based costing has been criticised by some observers, who believe that cost drivers are an unreliable means of apportioning fixed costs to variable levels of output. It can often simply lead to many activities being listed, creating the risk of miActivity-based costing has been criticised by some observers, who believe...; Tags: ABC Inc., Activity Based Costing; Research articles 1995-11-01
ABC: a follow-up survey of CIMA members. (activity-based costing): A survey of members of the Chartered Association of Management Accountants to explore their views on activity-based costing ABC shows that 16% of the respondents are using ABC techniques, against 6% in a previous survey. Out of 89 respondents, 14 were fA survey of members of the Chartered Association of...; Tags: ABC Inc., Activity Based Costing, survey; Research articles 1995-07-01
Back to basics? (research and discussion on activity-based costing; includes related notes on ABC in the service sector): Activity-based costing ABC has been examined in the UK, New Zealand and Australia, and the trend toward ABC has brought a greater emphasis on cost control and enthusiasm for accounting ideas. ABC can give a better idea of tru costs and profitability andActivity-based costing ABC has been examined in the...; Tags: ABC Inc., Activity Based Costing; Research articles 1994-06-01
ACTIVITY BASED COSTING: lessons learned implementing ABC.: Strategies used in the process of implementing activity-based costing ABC at corporate level and the benefits of this costing system for corporate operations are discussed. Top management 's use of strategies such as value-added analysis and bottleneck Strategies used in the process of implementing activity-based costing ABC at corporate level...; Tags: ABC Inc., Activity Based Costing, strategy; Research articles 1999-05-01
ABC's of activity-based costing, The: by Bart T. Capps* and Peter S. Timlin**; Tags: ABC Inc., Activity Based Costing; Research articles 1998-01-01
Learning ABC in Spain... with no sour grapes. (Activity-based costing): Activity-based costing ABC is seen as a sophisticated accounting tool. It is used by Torres S.A. of Spain, a quality wine and brandy producer. The company had previously used a direct cost system, but introduced ABC to tackle the fixed overhead problem.Activity-based costing ABC is seen as a sophisticated accounting...; Tags: ABC Inc., Activity Based Costing; Research articles 1995-10-01
ABC is a firm favourite with high street banks. (activity based costing becomes popular in UK banking sector): Activity based costing ABC has become popular in the UK banking sector and is seen as more useful than standard costing since the financial services industry uses employees, equipment and office space. ABC has tended to be introduced by finance departmeActivity based costing ABC has become popular in the UK...; Tags: ABC Inc., Activity Based Costing, banking; Research articles 1995-01-01
ABC from first principles. (activity-based costing and management accountants; includes related notes providing an example): Activity-based costing ABC can have a major impact on how production costs are measured, and so on profitability, as is shown by the case study of a publisher. Cost drivers should be identified and a focus on expensive resources is the most effective waActivity-based costing ABC can have a major...; Tags: ABC Inc., Activity Based Costing; Research articles 1994-06-01
Absorption costing for decision-making.: Activity-based costing ABC is supposed to improve the decision-making and planning process, a principle recognized by Kaplan and Cooper's approach to ABC. It is generally accepted that absorption costs should not be implicated in decision-making but ZimActivity-based costing ABC is supposed to improve the decision-making and planning process, a principle...; Tags: Activity Based Costing, Cooper, decision-making; Research articles 1997-10-01