Activity‐based costing

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.

Citation

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