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Activity‐based costing

Work Study

ISSN: 0043-8022

Article publication date: 1 February 1992

Abstract

Presents activity‐based costing as an alternative approach to traditional forms of cost control. Demonstrates how costing of this kind can be used for a number of purposes, for instance product costing, and as a means of analysing and improving business performance. Suggests that this method will help the organization think more carefully about the nature of what they do and what it costs them to do it.

Keywords

Citation

Baines, A. (1992), "Activity‐based costing", Work Study, Vol. 41 No. 2, pp. 12-13. https://doi.org/10.1108/EUM0000000002664

Publisher

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MCB UP Ltd

Copyright © 1992, MCB UP Limited