<?xml version="1.0" encoding="iso-8859-1" ?>
<rss version="2.0" xmlns:s="http://resources.bnet.com/">
<channel>
	<title><![CDATA[activity based costing Resources | BNET]]></title>
	<link><![CDATA[http://resources.bnet.com/topic/activity+based+costing.html]]></link>
	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to activity based costing]]></description>
	<s:counts start="0" returned="20" found="136" />
	<language>en-us</language>
	<item>
		<title><![CDATA[Understanding Activity Based Costing]]></title>
		<link><![CDATA[http://www.bnet.com/5208-13240-0.html?forumID=1&threadID=2898&messageID=14096&start=0]]></link>
		<description><![CDATA[Understanding Activity Based CostingRE: Understanding Activity Based Costingi need to know how to implement acrivity based costing in pharmaceuticals company]]></description>
		<s:doctype><![CDATA[Discussion threads]]></s:doctype>
		<pubDate>Tue, 05 Aug 2008 02:43:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/managerial+accounting.html"><![CDATA[Managerial accounting]]></category>
		<category domain="http://resources.bnet.com/topic/understanding+activity+based+costing.html"><![CDATA[Understanding Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
	</item>
	<item>
		<title><![CDATA[Better ABC.(BOOK OF THE MONTH)(activity-based costing)(Brief article)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6606/is_200711/ai_n26030825]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 Nov 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/abc+inc..html"><![CDATA[ABC Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[ABCs of batch processing: assign the batch cost to the product that required the batch activity? Maybe not!(activity-based costing)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb5962/is_200708/ai_n24100109]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 01 Aug 2007 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/abc+inc..html"><![CDATA[ABC Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Understanding Activity Based Costing]]></title>
		<link><![CDATA[http://www.bnet.com/2410-13240_23-66459.html]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Articles]]></s:doctype>
		<pubDate>Mon, 16 Jul 2007 15:30:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/manufacturing.html"><![CDATA[manufacturing]]></category>
		<category domain="http://resources.bnet.com/topic/pricing+strategy.html"><![CDATA[pricing strategy]]></category>
		<category domain="http://resources.bnet.com/topic/strategy.html"><![CDATA[strategy]]></category>
		<category domain="http://resources.bnet.com/topic/tool.html"><![CDATA[tool]]></category>
		<category domain="http://resources.bnet.com/topic/managerial+accounting.html"><![CDATA[Managerial accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/bnet+editorial.html"><![CDATA[BNET Editorial]]></category>
		<category domain="http://resources.bnet.com/topic/agreement.html"><![CDATA[agreement]]></category>
		<category domain="http://resources.bnet.com/topic/activity-based+management.html"><![CDATA[activity-based management]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/accrual.html"><![CDATA[accrual]]></category>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
	</item>
	<item>
		<title><![CDATA[An Introduction to the Microsoft Office 2007 Ribbon Interface]]></title>
		<link><![CDATA[http://www.bnet.com/2403-13074_23-53447.html]]></link>
		<description><![CDATA[]]></description>
		<s:doctype><![CDATA[Articles]]></s:doctype>
		<pubDate>Mon, 05 Feb 2007 10:39:49 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/work+life.html"><![CDATA[Work Life]]></category>
		<category domain="http://resources.bnet.com/topic/abc+inc..html"><![CDATA[ABC Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/analysis.html"><![CDATA[analysis]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+planning.html"><![CDATA[financial planning]]></category>
		<category domain="http://resources.bnet.com/topic/petroleum.html"><![CDATA[petroleum]]></category>
		<category domain="http://resources.bnet.com/topic/pricing.html"><![CDATA[pricing]]></category>
		<category domain="http://resources.bnet.com/topic/quantitative+analysis.html"><![CDATA[quantitative analysis]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
	</item>
	<item>
		<title><![CDATA[Business Objects Launches Activity Based Costing Solution for Healthcare; New Performance Management Application Integrates Financial and Patient Data to Develop Accurate Cost and Profitability Metrics Across Clinical Service Lines]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2006_June_19/ai_n16485398]]></link>
		<description><![CDATA[ORLANDO, Fla. -- Business Objects (Nasdaq:BOBJ)(Euronext Paris ISIN code: FR0004026250 -- BOB), the world's leading provider of business intelligence BI solutions, today announced the availability of BusinessObjectsTM Activity Based Costing for Healthcare. Built using Business Objects planning technology, this new performance management application enables healthcare organizations to identify and analyze...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 19 Jun 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/business+objects.html"><![CDATA[Business Objects]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/health+care.html"><![CDATA[health care]]></category>
		<category domain="http://resources.bnet.com/topic/patient.html"><![CDATA[patient]]></category>
		<category domain="http://resources.bnet.com/topic/performance.html"><![CDATA[performance]]></category>
		<category domain="http://resources.bnet.com/topic/performance+management.html"><![CDATA[performance management]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Calculating Activity Based Costing]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=177722]]></link>
		<description><![CDATA[Activity based costing ABC attempts to create the big picture—crystal-clear, full, and accurate—by painting assorted little pictures. This document explains:      The basic steps of ABC  ABC's principal advantages  ABC's primary weaknesses  Business sectors that use ABC  Critical success factors  Preliminary...]]></description>
		<s:doctype><![CDATA[Download resources]]></s:doctype>
		<pubDate>Mon, 05 Jun 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Activity-Based Management: Driving Profitable Growth]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=271880]]></link>
		<description><![CDATA[Activity-Based Costing ABC is a proven methodology that accurately measures the cost and performance of resources, activities and cost objects outputs. Activity-based management is the application of ABC to help an organization maximize the value of its products, services and customers. It measures how well the components of the business...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 25 Apr 2006 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/activity-based+management.html"><![CDATA[Activity-based Management]]></category>
		<category domain="http://resources.bnet.com/topic/sas+institute.html"><![CDATA[SAS Institute]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/pricing.html"><![CDATA[Pricing]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/marketing.html"><![CDATA[Marketing]]></category>
	</item>
	<item>
		<title><![CDATA[Alcoa and others blend operational, financial data with performance suite.(ACTIVITY-BASED COSTING)]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb4372/is_200601/ai_n18926680]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 01 Jan 2006 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/alcoa+inc..html"><![CDATA[Alcoa Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/performance.html"><![CDATA[performance]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">AA</category>
		<category domain="tickers">AA</category>
	</item>
	<item>
		<title><![CDATA[The Activity Based Costing of Library and Information Technology Services in Higher Education]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=175683]]></link>
		<description><![CDATA[The University of Newcastle's Information and Education Services Division IESD saw an opportunity to improve its own management processes and contribute to the momentum of strategic cost management within Universities by initiating a project focused on the activity based costing of Information Technology and Library activities. This paper outlines the...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 29 Jun 2005 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/education.html"><![CDATA[Education]]></category>
		<category domain="http://resources.bnet.com/topic/information+technology.html"><![CDATA[Information Technology]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/university+of+newcastle.html"><![CDATA[University Of Newcastle]]></category>
		<category domain="http://resources.bnet.com/topic/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Activity-based costing: public bodies are finding more and more applications for ABC data. Lana Liu explains a CIMA-sponsored study of its use in the Crown Prosecution Service.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb119/is_200503/ai_n15017785]]></link>
		<description><![CDATA[The Crown Prosecution Service CPS is a government agency that  provides legal justice services relating to criminal offences committed  in England and Wales. On its inception in 1986 it employed a large  number of permanent stall including lawyers. Bu  The Crown Prosecution Service CPS is a...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Mar 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/abc+inc..html"><![CDATA[ABC Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Activity-based costing: public bodies are finding more and more applications for ABC data. Lana Liu explains a CIMA-sponsored study of its use in the Crown Prosecution Service]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0JQT/is_2005_March/ai_n25106761]]></link>
		<description><![CDATA[The Crown Prosecution Service CPS is a government agency that provides legal justice services relating to criminal offences committed in England and Wales. On its inception in 1986 it employed a large number of permanent stall including lawyers. But the number of criminal cases declined significantly over the years and...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Mar 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/abc+inc..html"><![CDATA[ABC Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Profit enhancement using an ABC model: excel planning model optimizes process improvement efforts at a retirement and assisted living community]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0OOL/is_2_6/ai_n14842100]]></link>
		<description><![CDATA[EXECUTIVE SUMMARY Articles and books written about Activity-Based Costing ABC systems over the past 18 years have focused on the use of an activity perspective to better understand the cost of products, services, and other cost objects, such as the cost of serving specific customers. We conducted a field study...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Jan 2005 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/abc+inc..html"><![CDATA[ABC Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/income.html"><![CDATA[income]]></category>
		<category domain="http://resources.bnet.com/topic/income+statement.html"><![CDATA[income statement]]></category>
		<category domain="http://resources.bnet.com/topic/process+improvement.html"><![CDATA[process improvement]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Where Are You on the ABC Learning Curve?]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=156414]]></link>
		<description><![CDATA[No cost-management technique has more potential for boosting companies' bottom line than Activity-Based Costing ABC does. How prevalent is ABC? And how are businesses that have implemented an ABC program meeting the challenges the methodology poses? This article reviews a survey of 270 finance and IT professionals at companies in...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Dec 2004 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/abc+inc..html"><![CDATA[ABC Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/survey.html"><![CDATA[Survey]]></category>
		<category domain="http://resources.bnet.com/topic/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/marketing+research.html"><![CDATA[Marketing Research]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/marketing.html"><![CDATA[Marketing]]></category>
	</item>
	<item>
		<title><![CDATA[Can E-Banking Services Be Profitable?]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=129845]]></link>
		<description><![CDATA[Over the last few years European banks have spent billions of euros on new electronic channels. Estonian banks have also invested in expanding and improving the IT systems and a number of new e-banking services have been developed. This article explores the implementation techniques of Activity-Based Costing ABC in the...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sun, 24 Oct 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/bank.html"><![CDATA[Bank]]></category>
		<category domain="http://resources.bnet.com/topic/electronic+banking.html"><![CDATA[Electronic Banking]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/university+of+tartu.html"><![CDATA[University Of Tartu]]></category>
		<category domain="http://resources.bnet.com/topic/banking.html"><![CDATA[Banking]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
	</item>
	<item>
		<title><![CDATA[Cost management using ABC for IT activities and services: the IT division of a successful international company developed an activity-based costing model to measure and assign the costs of the initial IT services the division provides, enabling better, mo]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0OOL/is_1_6/ai_n11832742]]></link>
		<description><![CDATA[EXECUTIVE SUMMARY: With the proliferation of computer-related services, the explosion in data communication, and ongoing trends toward globalization, managers in high-tech industries are considering new ways to manage and control costs. The fact that most Information Technology IT services have varied degrees of intangibility makes it a challenge to measure...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Wed, 22 Sep 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/abc+inc..html"><![CDATA[ABC Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/cost+management.html"><![CDATA[cost management]]></category>
		<category domain="http://resources.bnet.com/topic/information+technology.html"><![CDATA[information technology]]></category>
		<category domain="http://resources.bnet.com/topic/it+services.html"><![CDATA[IT services]]></category>
		<category domain="http://resources.bnet.com/topic/.html"><![CDATA[]]></category>
	</item>
	<item>
		<title><![CDATA[Activity-Based Management for E-Commerce]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=168030]]></link>
		<description><![CDATA[This paper explores the application of Activity-Based Costing and Activity-Based Management in e-commerce. A case study of a fictitious Business-to-Customer (B2C) company is used to illustrate the implementation and effects of an Activity-Based Costing analysis. The analysis is performed by using matrixes in order to trace overhead. The Activity-Based Costing...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Tue, 31 Aug 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/activity-based+management.html"><![CDATA[Activity-based Management]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/e-business.html"><![CDATA[E-business]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing+analysis.html"><![CDATA[Activity Based Costing Analysis]]></category>
		<category domain="http://resources.bnet.com/topic/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/pricing.html"><![CDATA[Pricing]]></category>
		<category domain="http://resources.bnet.com/topic/web+technology.html"><![CDATA[Web Technology]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/marketing.html"><![CDATA[Marketing]]></category>
	</item>
	<item>
		<title><![CDATA[Using Activity-Based Costing For Evaluating Information Technology Related Investments In Emerging Economies]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=315814]]></link>
		<description><![CDATA[Many firms in emerging economies invest in information technology primarily with the objective of protecting their cost advantages. This paper presents a framework for evaluating information technology investments by integrating the value chain model with activity-based costing. The proposed four-step approach is illustrated with a numerical example of a hypothetical...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sun, 01 Aug 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/information+technology.html"><![CDATA[Information Technology]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/new+york.html"><![CDATA[New York]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/strategy.html"><![CDATA[Strategy]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/management.html"><![CDATA[Management]]></category>
	</item>
	<item>
		<title><![CDATA[CPG Manufacturers Lead the Way in Reducing Supply Chain Costs]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=145676]]></link>
		<description><![CDATA[To remain competitive in the grocery, retail and consumer packaged goods CPG industry, retailers and wholesalers seek to offer more value to consumers. The most successful merchants provide quality goods at low prices by removing costs from the supply chain. Leading manufacturers have responded by implementing trading practices that benefit...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sat, 01 May 2004 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/supply+chain.html"><![CDATA[Supply Chain]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/acorn+systems.html"><![CDATA[Acorn Systems]]></category>
		<category domain="http://resources.bnet.com/topic/supply+chain+management+%2528scm%2529.html"><![CDATA[Supply Chain Management (SCM)]]></category>
		<category domain="http://resources.bnet.com/topic/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/retail.html"><![CDATA[Retail]]></category>
		<category domain="http://resources.bnet.com/topic/enterprise+software.html"><![CDATA[Enterprise Software]]></category>
		<category domain="http://resources.bnet.com/topic/software.html"><![CDATA[Software]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Activity Based Costing (ABC)]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=82167]]></link>
		<description><![CDATA[Activity Based Costing ABC is a costing methodology that views the entire organization as a collection of distinct activities. These activities form the basis of computing the costs. ABC refines costing systems by focusing on individual activities as the fundamental cost object. It assigns costs to cost objects based on...]]></description>
		<s:doctype><![CDATA[Presentations]]></s:doctype>
		<pubDate>Mon, 16 Feb 2004 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/activity.html"><![CDATA[Activity]]></category>
		<category domain="http://resources.bnet.com/topic/activity+based+costing.html"><![CDATA[Activity Based Costing]]></category>
		<category domain="http://resources.bnet.com/topic/managerial+accounting.html"><![CDATA[Managerial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
</channel>
</rss>
