Karen Fischer

Not much is written about Activity Based Costing (ABC) these days. It was big in the 1980’s, but other things like the Balanced Scorecard seem to have taken the lime-light. My guess is that ABC was seen as a detailed oriented initiative that would consume vast corporate resources with no substantial payback and besides; the normal accounting systems would allow for various cost allocations – so why bother? ABC can be much more than a cost allocation methodology.

As a very quic...


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