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Easy as ABC

The TQM Magazine

ISSN: 0954-478X

Article publication date: 1 February 1992

Abstract

Examines the growth of interest in activity based costing (ABC), which focuses on overhead, rather than direct, costs, and does much the same job as quality costing. Shows exactly how ABC works in an organization and what benefits it can produce. Indicates how the information generated can be used as a part of a TQM programme.

Keywords

Citation

Davies, P. (1992), "Easy as ABC", The TQM Magazine, Vol. 4 No. 2. https://doi.org/10.1108/09544789210034202

Publisher

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MCB UP Ltd

Copyright © 1992, MCB UP Limited