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| Author: | Corbett, T. |
| Title: | Throughput accounting and activity-based costing: The driving factors behind each methodology |
| Journal: | Journal of Cost Management
2000 : JAN/FEB, VOL. 14:1, p. 37-45 |
| Index terms: | Cost accounting Methodology Decision making Management |
| Freeterms: | ABC |
| Language: | eng |
| Abstract: | This article's focus is on the throughput accounting (TA) and activity-based costing (ABC) methodologies. Dealt with are the importance of considering management paradigms of companies before adopting a management accounting system, the need for companies to focus on assumptions of ABC and TA to make effective decisions, and differences btw. the ABC and TA methods. |
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