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| Author: | Howard, P. |
| Title: | Architecture for an Activity-Based Costing System |
| Journal: | Journal of Cost Management
1994 : WINTER, VOL. 8:4, p. 14-21 |
| Index terms: | FINANCIAL MANAGEMENT COSTS |
| Language: | eng |
| Abstract: | Activity-based costing (ABC) has become an invaluable cost management tool. Companies that implement ABC, however, often encounter significant obstacles, not least from traditional cost management practices. A functional architecture such as the one described in this article provides a context and structure for resolving these issues and deploying ABC. It gives management a top-level view of how the goals and objectives of ABC can be accomplished. This article presents four guidelines for developing a functional architecture to facilitate an ABC implementation |
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