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| Author: | Dilley, S. Jacobs, F. Marshall, R. |
| Title: | The tax benefits of ABC |
| Journal: | Journal of Accountancy
1997 : MAR, VOL. 183:3, p. 34-37 |
| Index terms: | ACCOUNTING TAXATION COSTS |
| Language: | eng |
| Abstract: | The overall benefits of activity-based costing (ABC) have been well documented over the past decade. By providing cost-driver and product cost information that is more precise than plantwide allocation systems, ABC systems usually result in better strategic decisions and process control. Yet there is another potential benefit of ABC. In a wide variety of circumstances, a company can realize significant tax savings if it uses ABC to determine txable income. |
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