search query: @author Elnathan, D. / total: 3
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| Author: | Raz, T. Elnathan, D. |
| Title: | Activity based costing for projects |
| Journal: | International Journal of Project Management
1999 : FEB, VOL. 17:1, p. 61-68 |
| Index terms: | PROJECT MANAGEMENT COSTS ECONOMICS |
| Language: | eng |
| Abstract: | A generic activity-based costing model is presented. The model includes a cost allocation structure designed specifically for projects, and a number of cost drivers for typical project activities. A numerical example illustrates the benefits that ABC can provide. The paper concludes with a discussion of some issues involved in the implementation of ABC, and of activity-based management. |
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