Documente Academic
Documente Profesional
Documente Cultură
on
ABC
Cooper,
R.
and
Kaplan,
R.
(1988)
How
Cost
Accounting
Distorts
Product
costs,
Management
Accounting,
69(10),
pp.
20-27
See
Papers
notes
Kutcha,
D.
and
Troska,
M.
(2007)
Activity
Based
Costing
and
Customer
Profitability,
Cost
Management,
21(3),
pp.
41-47.
Often
need
to
do
ABC
for
customers-
80%
of
customers
arent
profitable,
only
20%
are-
so
if
you
can
identify
this
is
good
The
best
customers
wanted
standard
delivery,
paid
on
time,
placed
large
orders
and
received
moderate
discounts
Costs
less
to
get
a
bad
customer
into
a
good
one
than
to
find
one-
understand
drivers
of
customer
profitability
Management
isnt
about
guessing
Stratton,
W.
O.,
Desroches,
D.,
Lawson,
R.A.,
Hatch,
T.,
(2009)
Activity-based
costing:
is
it
still
relevant?
Management
Accounting
Quarterly,
10
(3),
pp.
31-40.
Many
companies
abandoned
ABC
as
costly,
too
simple
and
too
expensive
Benefits
of
ABC
include:
product
decisions,
product
profitability
analysis,
operational
improvements,
budgeting
ABC
solves:
allocate
costs,
resource
use,
information
and
system
updated
Still
part
of
internal
value
chain
for
many,
managers
believe
overhead
allocation
lacking
in
NON
ABC,
ABC
stop
concerns
listed
above,
ABC
helps
in
finance
operations
and
strategy
decisions,
ABC
better
integrated
into
budget
and
customer
decisions
Kaplan,
R.
S.
and
Anderson,
S.R.
(2004)
Time-Driven
Activity-Based
Costing,
Harvard
Business
Review,
November,
pp.
131-138.
See
Papers
notes
Carr,
L.
(1993)
Unbundling
the
Cost
of
Hospitalization,
Management
Accounting
(Search
under
Strategic
Finance),
November,
pp.
43-48.
See
Papers
notes
Max,
M.
(2004)
ABC
Trends
in
the
banking
sector
A
practitioners
perspective,
Journal
of
Performance
Management,
17
(3),
pp.
23-50.
See
Papers
notes
Manning,
K.H.
(1995)
Distribution
Channel
Profitability:
ABC
concepts
can
help
companies
make
strategic
decisions,
Management
Accounting
(Search
under
Strategic
Finance),
January,
pp.
44-48.