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| Author: | Kingcott, T. |
| Title: | Opportunity based accounting: better than ABC? |
| Journal: | Management Accounting (London)
1991 : OCT, VOL. 69:9, p. 36-37, 48 |
| Index terms: | COST ACCOUNTING ACCOUNTING PRINCIPLES PRODUCTION COSTS |
| Language: | eng |
| Abstract: | Study of activity-based costing (ABC), its benefits and weaknesses, compared to opportunity-based accounting. Problem of overhead cost. Over- -simplification of issues. Learning from the Japanese. Success of ABC. Motivational tool. Activity-based analysis. Case history. Cost and pricing policy. Product costing strategy. Overhead costs. Decision management. Adaptable performance indicators. |
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