Activity-based costing (ABC) is an accounting method that allows businesses to gather data about their operating costs. Costs are assigned to specific activities—planning, engineering, or ...

Analyzing costs can help companies make strategic, financially sound decisions. Activity-based costing and absorption costing are two popular accounting methods that companies employ when evaluating ...

Argyris, Chris, and Robert S. Kaplan. "Implementing New Knowledge: The Case of Activity-Based Costing." Accounting Horizons 8, no. 3 (September 1994): 83–105.

Companies need accounting systems to track the costs of their operations. Two of the most commonly used systems are traditional costing and activity-based costing. One of these is easy to use and ...

Kaplan, Robert S., Ryan K. McBain, Gregory Jerome, Fernet Leandre, Micaela Browning, Jonathan Warsh, Mahek Shah, Peterson Abnis-Faure, Claire Pierre, Anna P. Fang ...

Activity-based costing (ABC) is a method of assigning costs to products or services based on the resources that they consume. Its aim, The Economist once wrote, is “to change the way in which costs ...