Texts
ACTIVITY-BASED COST MANAGEMENT MAKING IT WORK : A Manager's Guide to Implementing and Sustaining an Effective ABC System
What good are the facts and figures of man-agerial accounting if the people who need them can't use them? More and more orga-nizations are realizing that activity-based costing is a superior method for both identi-fying improvement opportunities and mea-suring the realized benefits of performance initiatives. ABC data helps you see that time, quality, capacity, flexibility, and cost are interconnected and also allows you to navi-gate through management fads and into the faster currents of high-payback perfor-mance. ABC offers a superior product and service costing technique with substantially more realistic cost assignments and much greater accuracy. It gives you better insights to manage your product design and manage costs. It can even be used for performance measurements. ABC represents a significant change in corporate systems and can be challenging to implement. Activity-Based Cost Management: Making It Work will walk you through the process so you can overcome barriers and successfully imple-ment ABC.
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