search query: @freeterm Activity based costing / total: 5
reference: 3 / 5
| Author: | Cokins, G. |
| Title: | Learning to love ABC |
| Journal: | Journal of Accountancy
1999 : AUG, VOL. 188:2, p. 37-39 |
| Index terms: | Management accounting USA |
| Freeterms: | Activity based costing CPAs |
| Language: | eng |
| Abstract: | Hard as it is to believe, activity-based costing (ABC) works best with a minimum amount of detail and estimated cost figures. By training and inclination accountants are detail oriented, abhorring lack of precision and vagueness. Unfortunately, these qualities that accountants excel in are incompatible with ABC. As a result, when CPAs undertake an ABC project, they typically get overwhelmed with data. |
SCIMA