Activity-based costing (ABC) is an accounting method that allows businesses to gather data about their operating costs. Costs are assigned to specific activities—planning, engineering, or ...

WEST LAFAYETTE, Ind. -- In the wake of corporate downsizing, massive layoffs and reorganization, companies are turning to a more efficient accounting system to help them further reduce costs and ...

Argyris, Chris, and Robert S. Kaplan. "Implementing New Knowledge: The Case of Activity-Based Costing." Accounting Horizons 8, no. 3 (September 1994): 83–105.

Activity-based costing (ABC) is a method of assigning costs to products or services based on the resources that they consume. Its aim, The Economist once wrote, is “to change the way in which costs ...

Kaplan, Robert S., Ryan K. McBain, Gregory Jerome, Fernet Leandre, Micaela Browning, Jonathan Warsh, Mahek Shah, Peterson Abnis-Faure, Claire Pierre, Anna P. Fang ...