Product-based costing is a relatively simple form of allocating direct and indirect costs to individual units of product. Activity-based costing is a more intricate system that assigns costs to ...

Activity-based Costing (ABC) techniques have been the focus of many research studies in recent years. ABC techniques were originally developed for use in highly automated discrete-part manufacturing ...

How to harness activity-based accounting to optimize academic program resources and improve student outcomes. One of the most frequent questions I hear when visiting colleges and universities is, ...

Cost accounting may not be the most exciting way for a business owner to spend a Friday night. However, understanding the basics of cost accounting can help you track costs, increase profits, and ...

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