Activity-based costing

Citation

(1999), "Activity-based costing", The Bottom Line, Vol. 12 No. 2. https://doi.org/10.1108/bl.1999.17012baf.027

Activity-based costing

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Activity-based costing

P. Wraith in Company Accountant (UK), Dec. 1998 No. 147: p. 31 (4 pages)

Briefly traces the history of costing to provide a context for activity-based costing (ABC), which is one way of understanding and controlling the fixed cost element which is increasing in most organizations. Provides a simple illustration of the four steps involved in ABC with numerical workings to demonstrate the preparation of an inventory of activities, identification of cost drivers, establishment of cost pools for activities and the calculation of unit costs. Comments on the extent of ABC use in various countries.

Subject(s) Cost-accounting, Activity-based costing, Cost drivers

Style: Technical

Reference: 28AE956 (2 credits)